Publications & Documents


  • 4-July-2016

    English

    Release of BEPS discussion drafts on attribution of profits to permanent establishments and revised guidance on profit splits

    Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan.

  • 4-July-2016

    English

    BEPS Actions

    Developed in the context of the OECD/G20 BEPS Project, the 15 BEPS actions equip governments with domestic and international instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. Under the inclusive framework, over 100 countries and jurisdictions are now collaborating to implement the BEPS measures and tackle BEPS.

  • 4-July-2016

    English

    Public review sought of BEPS Conforming Changes to Chapter IX of the OECD Transfer Pricing Guidelines

    Interested parties are invited to review the conforming changes to Chapter IX of the Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings."

  • 4-July-2016

    English

    Public comments received for the discussion draft on the development of a multilateral instrument to implement the tax treaty related BEPS measures

    On 31 May 2016, public comments were invited on technical issues identified in a Request for Input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. This document compiles the comments received in response to that request for input.

  • 30-June-2016

    English

    The Platform for Collaboration on Tax releases discussion draft on effective capacity building on tax matters in developing countries

    The four organisations, working jointly as the members of the new Platform for Collaboration on Tax have developed a series of recommendations and enabling actions which are laid out in this draft summary document. The Platform organisations seek comments from interested stakeholders on these recommendations by 8 July 2016.

  • 30-June-2016

    English

    First meeting of the new inclusive framework to tackle Base Erosion and Profit Shifting marks a new era in international tax co-operation

    Representatives of more than 80 countries and jurisdictions have gathered in Kyoto, Japan to push forward ongoing efforts to update international tax rules for the 21st century, the latest step in the OECD/G20 Project to tackle Base Erosion and Profit Shifting (BEPS).

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  • 30-June-2016

    English

    Martin Kreienbaum - Chair-Elect of OECD’s Committee on Fiscal Affairs (CFA)

    The OECD is pleased to announce the appointment of a new Chair of its Committee on Fiscal Affairs (CFA), Mr. Martin Kreienbaum of Germany.

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  • 30-June-2016

    English

    About BEPS and the inclusive framework

    Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the inclusive framework, over 100 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.

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  • 29-June-2016

    English

    New steps to strengthen transparency in international tax matters: OECD releases guidance on the implementation of country-by-country reporting

    Today the OECD has taken a new step in its continuing efforts to boost transparency in international tax matters with the release of guidance on the implementation of country-by-country (CbC) reporting.

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  • 28-June-2016

    English

    The Dominican Republic and Nauru become the 97th and 98th jurisdictions to join the most powerful instrument against offshore tax evasion and avoidance

    Mrs Rosa Hernández de Grullón, Ambassador of the Dominican Republic to France and Mr John Petersen, Advisor to the Minister of Finance of Nauru, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of Deputy Secretary General Rintaro Tamaki, therewith becoming the 97th and 98th jurisdictions to join the Convention.

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