16-March-2018
English
With a number of important recent and upcoming developments in the OECD's international tax work, the OECD's Centre for Tax Policy and Administration (CTPA) give the latest tax update.
16-March-2018
English
More than 110 countries and jurisdictions have agreed to review two key concepts of the international tax system, responding to a mandate from the G20 Finance Ministers to work on the implications of digitalisation for taxation.
12-March-2018
English
As the BEPS Action 14 continues its efforts to make dispute resolution more timely, effective and efficient, eight more peer review reports have been released today. These eight reports highlight how well jurisdictions are implementing the Action 14 minimum standard as agreed to in the OECD/G20 BEPS Project.
9-March-2018
English
Today, the OECD has issued new model disclosure rules that require lawyers, accountants, financial advisors, banks and other service providers to inform tax authorities of any schemes they put in place for their clients to avoid reporting under the OECD/G20 Common Reporting Standard (CRS) or prevent the identification of the beneficial owners of entities or trusts.
7-March-2018
English
During a meeting on International Tax Reform, the Ministry of Finance and the OECD launched a programme on "Enhancing Domestic Resource Mobilisation in Egypt through a better tax and exchange of information system". The project, financed by the EU, provides EUR 1.2 million in funding over two and a half years, and will assist Egypt in the implementation of the new international standards to tackle tax avoidance and tax evasion.
6-March-2018
English
The Inclusive Framework welcomes Anguilla, bringing to 113 the total number of countries and jurisdictions participating on an equal footing in the Project.
28-February-2018
Portuguese
A OCDE e o Brasil lançaram hoje um projeto conjunto para examinar as semelhanças e lacunas entre a abordagem brasileira e a abordagem da OCDE com relação à avaliação das transações internacionais entre empresas associadas para efeitos fiscais.
28-February-2018
English
The OECD and Brazil today launched a joint project to examine the similarities and gaps between the Brazilian and OECD approaches to valuing cross-border transactions between associated firms for tax purposes. The project will also assess the potential for Brazil to move closer to the OECD’s transfer pricing rules, which are a critical benchmark for OECD member countries and followed by countries around the world.
22-February-2018
English
This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-induced distortions towards less risky investments.
19-February-2018
English
The Inclusive Framework welcomes Serbia, bringing to 112 the total number of countries and jurisdictions participating on an equal footing in the Project.