Publications & Documents


29-May-2013

English

Signing Ceremony of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

We have 9 countries here today who are signing the Multilateral Convention, 2 countries who are signing a letter of intent to sign the Convention and 6 who are depositing instruments of ratification, said Angel Gurría.

29-May-2013

English

Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy

As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.

Related Documents

28-May-2013

English, PDF, 3,144kb

Electronic Sales Suppression: A threat to tax revenues (German)

Electronic Sales Suppression: A threat to tax revenues (German)

28-May-2013

English

Restoring Japan’s fiscal sustainability

With gross government debt surpassing 200% of GDP, Japan’s fiscal situation is in uncharted territory. In addition to robust nominal GDP growth, correcting two decades of budget deficits requires a large and sustained fiscal consolidation based on a detailed and credible multi-year plan that includes measures to control spending and raise revenue.

Related Documents

21-May-2013

English

Morocco signs the Convention on Mutual Administrative Assistance in Tax Matters

Morocco has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Morocco is the 45th country to sign the Multilateral Convention since it was updated to meet the international standard on transparency and exchange of information and opened for signature to all countries in June 2011.

21-May-2013

English

OECD approves the revision of Section on safe harbours in the Transfer Pricing Guidelines

The OECD Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases involving smaller taxpayers or less complex transactions. It encourages the use of bilateral or multilateral safe harbours and provides sample MOUs to establish bilateral safe harbours.

17-May-2013

English

Tax Commissioners unite to fight tax fraud

The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.

17-May-2013

English

Together for Better Outcomes: Engaging and Involving SME Taxpayers and Stakeholders

This FTA study explores how engaging and involving SME taxpayers and stakeholders can contribute to improved outcomes and reduced costs. It also identifies a range of other benefits, including fairer competition, reduced compliance burdens, and improved trust.

17-May-2013

English

Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies

Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).

Related Documents

17-May-2013

English

Co-operative Compliance: A Framework. From Enhanced Relationship to Co-operative Compliance

Five years ago the FTA’s Study into the Role of Tax Intermediaries recommended that revenue bodies develop a relationship with large businesses based on trust and co-operation. This report is based on a detailed examination of the practical experiences of several countries since then.

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