Publications & Documents


English

Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance - en

Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.

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English

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 - Phase 2: Implementation of the Standard in Practice - en

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal

English

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 - Phase 2: Implementation of the Standard in Practice - en

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

English

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 - Phase 2: Implementation of the Standard in Practice - en

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

The

German

Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz - de

Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.

 

Also Available

English

Addressing Base Erosion and Profit Shifting - en

Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an

English

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 - Phase 2: Implementation of the Standard in Practice - en

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

The

English

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances - en

This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules.

English

Guidance on Transfer Pricing Documentation and Country-by-Country Reporting - en

This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review

English

Neutralising the Effects of Hybrid Mismatch Arrangements - en

This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one

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