Advanced economies are pushing up carbon emissions, traffic congestion and air pollution by under-taxing company cars and diesel fuel, according to new OECD research.
Almost 300 senior tax officials from more than 100 countries and international organisations met in Paris on 25-26 September 2014 during the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).
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This report shows progress by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
As the Millennium Development Goals (MDGs) approach their expiry date, we must focus our efforts on ensuring a brighter, more inclusive and sustainable future for all. We face a plethora of common issues: growing inequalities; changing consumption patterns and population dynamics; increasing natural resource scarcity; and ongoing illicit financial flows.
The OECD has been mandated by the G20 to develop toolkits to support developing countries addressing base erosion and profit shifting (BEPS) and to launch pilot tests to assist them to move towards automatic exchange of information.
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Produced for the G20 Development Working Group, this Roadmap points the way to developing country participation in the new standard on automatic exchange of information.
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At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.
Through the OECD/G20 Base Erosion and Profit Shifting Project (BEPS), and the OECD's work to establish a single global standard for the automatic exchange of information, the OECD and the global community are reforming an international tax system which had not kept pace with changing times, and in doing so, restoring integrity, coherence and effectiveness to it.
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This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 BEPS Project; (B) the single global common standard on Automatic Exchange of iInformation; and (C) Tax and Development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
International tax evasion and avoidance has been a headline issue for more than 5 years. In a context of economic and social hardship, these behaviours understandably raised questions about the fairness and integrity of our tax systems. As a result, since the crisis, the OECD has been partnering with the G20, bringing together technical expertise and political leadership, to address those issues.