Reforming Austria’s highly regarded but costly health system

The highly regarded Austrian health system delivers good quality and easily accessible services, but is costly.

Related Documents

• Economic Survey of Austria 2011

Task Force Sub Group on Transfer Pricing 2011

At its meeting in April this year, the Task Force proposed a work-programme for 2011/12 for each of its four priority areas, including transfer pricing, which was approved by the Committee for Fiscal Affairs and the Development Assistance Committee at their meetings in July.

Tax: Jurisdictions move towards full tax transparency

Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

smf2stf-1.3.xsl.zip

smf2stf-1.3.xsl.zip

Bridging-program-1.0.zip

Bridging-program-1.0.zip

Test_Files_SMF_to_STF.zip

Test_Files_SMF_to_STF.zip

Tax: Governments concerned that some corporations unfairly claim losses to avoid taxes

The economic crisis means global corporate losses have increased significantly. Though most of these claims are justified, some corporations use ‘aggressive tax planning’ to avoid taxes. Governments are working together to detect and deter these undue tax advantages.

The OECD Standard Transmission Format Version 2.1 user guide

The OECD Standard Transmission Format Version 2.1 user guide

Corporate Loss Utilisation through Aggressive Tax Planning

Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After

Related Documents

• Addressing Tax Risks Involving Bank Losses
• Building transparent tax compliance by banks
• Study into the Role of Tax Intermediaries
• Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
• Aggressive Tax Planning

Dispute Resolution: Country Mutual Agreement Procedure Statistics for 2010

As part of its ongoing work on the mutual agreement procedure (MAP) under tax treaties, the OECD makes available to the public annual statistics on the MAP caseloads of member countries and of certain non-OECD economies. MAP statistics have now been released for 2010.

Related Documents

• 2007 Report: Improving the Resolution of Tax Treaty Disputes

Also Available

• Statistiques sur la procédure amiable pour 2011
• Mutual Agreement Procedure Statistics for 2011