Publications & Documents


  • 22-October-2013

    English

    OECD invites interested parties to identify strategies that allegedly result in the artificial avoidance of PE Status

    The OECD invites interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of the permanent establishment status in relation to base erosion and profit shifting.

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  • 22-October-2013

    English

    OECD publishes comments received on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

    On 30 July 2013, the OECD invited comments from interested parties on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published.

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  • 22-October-2013

    English

    OECD publishes comments received on the White paper on Transfer Pricing Documentation

    On 30 July 2013, the OECD invited comments from interested parties on the White paper on Transfer Pricing Documentation, released as part of its project on transfer pricing simplification. The OECD now publishes the comments received.

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  • 21-October-2013

    English

    OECD releases draft agenda for the November public consultation on transfer pricing matters

    A public consultation will be held at the OECD Conference Centre on 12-13 November 2013. The public consultation is open to all interested persons and will be attended by country delegates to Working Party No. 6 of the OECD Committee on Fiscal Affairs. Persons interested in attending must register in advance through the OECD website.

  • 16-October-2013

    English

    Policies for inclusive urbanisation in China

    Urbanisation in China has long been held back by various restrictions on land and internal migration but has taken off since the 1990s, as these impediments started to be gradually relaxed. People have moved in large numbers to richer cities, where productivity is higher and has increased further thanks to agglomeration effects.

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  • 15-October-2013

    English

    Switzerland signs Multilateral Convention on Mutual Administrative Assistance in Tax Matters

    Switzerland has become the 58th country to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters during a ceremony at the OECD.

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  • 10-October-2013

    English

    Reform R&D tax systems to boost innovation and help young firms, says OECD

    Most OECD governments use tax incentives to encourage businesses to invest in research and development (R&D) to boost innovation and drive economic growth. Others, like China, India and South Africa, are doing the same. But reforming these incentives would give countries a better return on their investment and support young innovative firms that play a crucial role in job creation, according to a new OECD report.

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  • 10-October-2013

    English

    New sources of growth: Knowledge-based capital

    In many OECD countries, investment in intangible assets is growing rapidly. In some cases this investment matches or exceeds investment in traditional capital such as machinery, equipment and buildings.

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  • 9-October-2013

    English, PDF, 435kb

    TIWB Background document

    Background information about Tax Inspectors Without Borders

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  • 9-October-2013

    English

    Fiscal devaluation – can it help to boost competitiveness?

    The recent crisis has revealed large differences in external competitiveness between euro area member countries. Since nominal exchange rate devaluation is not an option for members of a currency area, governments in troubled member countries have been considering so-called fiscal devaluation, i.e. a shift from employers’ social security contribution to value added tax, as an alternative means to restore competitiveness.

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