Publications & Documents


  • 15-September-2009

    English

    Addressing Tax Risks Involving Bank Losses

    This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted

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  • 15-September-2009

    English

    Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.

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  • 10-September-2009

    English, , 120kb

    Lucerne VAT Conference - Communiqué

    The High Level VAT Conference was held in Lucerne on 9-10 September 2009, bringing together senior tax policy officials from 25 OECD countries, the European Commission and 5 non-member economies. The Communiqué is now available.

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  • 9-September-2009

    English

    OECD releases a proposed revision of Chapters I-III of the Transfer Pricing Guidelines

    On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

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  • 9-September-2009

    English

    Engaging with high net worth individuals on tax compliance

    This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.

  • 9-September-2009

    English, , 826kb

    Revision of Chapters I-III of the Transfer Pricing Guidelines

    On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 7-September-2009

    English

    G20 Finance Ministers and Central Bank Governors call for continued action to ensure a level playing field for tax

    In a statement following their 5 September meeting in London, in advance of Pittsburgh, the G20 Finance Ministers and Central Bank Governors reaffirmed their commitment to strengthen the financial system, but stated that more needs to be done to maintain momentum. They also stated that unprecedented progress has been made since the November 2008 G20 Summit with regard to the OECD’s standards of tax information exchange and

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  • 2-September-2009

    English

    OECD Global Forum consolidates tax evasion revolution in advance of Pittsburgh

    Today, on the eve of the Pittsburgh G20 meeting, the Global Forum on Transparency and Exchange of Information dealing with tax matters, took major steps to confirm the end of the era of banking secrecy as a shield for tax evaders.

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  • 1-September-2009

    Spanish

    Foro Global sobre Transparencia e Intercambio de Información, palabras de Ángel Gurría

    Angel Gurría reitero que gracias a la presión que los países del G-20 han ejercido a nivel internacional en la lucha contra la evasión fiscal, decenas de países y territorios están tomando las medidas necesarias para adherirse a los estándares internacionales de la OCDE. Afirmo, que la cooperación entre las administraciones fiscales es ahora una regla y que el umbral de tolerancia hacia la evasión fiscal es ahora de cero.

  • 1-September-2009

    English

    5th Global Forum on Transparency and Exchange of Information, 1-2 September 2009, Mexico City

    Representatives of almost 100 governments were invited to meet in Los Cabos, Mexico, on 1-2 September 2009 to decide next steps in a global campaign to improve transparency and exchange of banking, ownership and other information for tax purposes.

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