Publications & Documents


  • 19-January-2015

    English

    Automatic Exchange of Information (AEOI) Joint Training Events – 2015

    The Global Forum, in collaboration with the OECD and other partner organisations, will hold several training events on exchange of information this year. These training events will be open to all jurisdictions, including those that are not Global Forum members.

  • 19-January-2015

    English

    Public comments received on discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan

    On 18 December 2014, the OECD invited comments from interested parties on the discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan. The OECD now publishes the comments received.

  • 14-January-2015

    English

    Colombia needs a comprehensive tax reform to boost investment and diversify the economy, OECD says

    The Colombian economy has done remarkably well over the last decade, consistently ranking among the fastest-growing countries in Latin America, but a comprehensive tax reform that promotes investment and diversifies the economy is now needed to put the country on a path toward stronger, sustainable and inclusive growth, according to the latest OECD Economic Survey of Colombia.

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  • 12-January-2015

    English

    Public comments received on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan

    On 21 November 2014, the OECD invited comments from interested parties on the discussion draft on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD now publishes the comments received.

  • 12-January-2015

    English

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

    On 31 October 2014, the OECD invited comments from interested parties on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD now publishes the comments received.

  • 19-December-2014

    English

  • 18-December-2014

    English

    Release of a discussion draft on Action 4 (Interest deductions and other financial payments)

    Public comments are invited on a discussion draft which deals with action 4 (Interest deductions and other financial payments) of the BEPS Action Plan

  • 18-December-2014

    English

    Release of a discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan

    Public comments are invited on a discussion draft which deals with the work on Action 14 (“Make dispute resolution mechanisms more effective”) of the BEPS Action Plan.

  • 18-December-2014

    English

    Release of discussion drafts of two new elements of the OECD International VAT/GST Guidelines

    The OECD’s Committee on Fiscal Affairs invites public comments on two new draft elements of the OECD International VAT/GST Guidelines (the Guidelines). These discussion drafts relate to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions).

  • 17-December-2014

    English

    New tax and expenditure elasticity estimates for EU budget surveillance

    This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the budget balance as a percentage of GDP with respect to the output gap.

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