Publications & Documents


6-November-2014

English

Setting Global Standards: The OECD, the G20 and the International Tax Agenda, Forum for New Diplomacy

In an increasingly interconnected and globalised world, the need for global standards has never been stronger or more urgent. Their implementation can ensure the right environment to level the playing field, to avoid a race to the bottom, to bolster healthy and fair competition and ultimately, to build strong, resilient, and inclusive economies.

Related Documents

5-November-2014

English

OECD Fiscal Decentralisation Database

The OECD fiscal decentralisation database provides comparative information on indicators analysed by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1995 and 2010.

Related Documents

3-November-2014

English

Discussion Draft of the Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services

Action 10 of the Action Plan on Base Erosion and Profit Shifting directs the OECD to develop transfer pricing rules to provide protection against common types of base eroding payments. A discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services was released for comment by interested parties today

Related Documents

31-October-2014

English

Release of discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan

The Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention.

Related Documents

29-October-2014

English, PDF, 196kb

Signatories of the multilateral competent authority agreement and intended first information exchange date

Signatories of the multilateral competent authority agreement and intended first information exchange date

29-October-2014

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

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

29-October-2014

English

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

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.

The

29-October-2014

English

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

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

29-October-2014

English

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

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

29-October-2014

English

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

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines.

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

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