Information Note - Withholding & Information Reporting Regimes for Small/Medium-sized Business & Self-employed Taxpayers

This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting

Addressing Tax Risks Involving Bank Losses

This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted

Related Documents

• Aggressive Tax Planning

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.

Lucerne VAT Conference - Communiqué

The High Level VAT Conference was held in Lucerne on 9-10 September 2009, bringing together senior tax policy officials from 25 OECD countries, the European Commission and 5 non-member economies. The Communiqué is now available.

OECD releases a proposed revision of Chapters I-III of the Transfer Pricing Guidelines

On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

Engaging with high net worth individuals on tax compliance

This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.

Related Documents

• Building transparent tax compliance by banks
• Study into the Role of Tax Intermediaries
• Aggressive Tax Planning

Revision of Chapters I-III of the Transfer Pricing Guidelines

On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

G20 Finance Ministers and Central Bank Governors call for continued action to ensure a level playing field for tax

In a statement following their 5 September meeting in London, in advance of Pittsburgh, the G20 Finance Ministers and Central Bank Governors reaffirmed their commitment to strengthen the financial system, but stated that more needs to be done to maintain momentum. They also stated that unprecedented progress has been made since the November 2008 G20 Summit with regard to the OECD’s standards of tax information exchange and

Economic Survey of Iceland 2009: Challenging times for monetary and fiscal policies

Inflation performance has been unsatisfactory. By joining the euro area, Iceland would share the benefits of the ECB’s credibility. Substantial fiscal consolidation is required following the financial crisis.

OECD Global Forum consolidates tax evasion revolution in advance of Pittsburgh

Today, on the eve of the Pittsburgh G20 meeting, the Global Forum on Transparency and Exchange of Information dealing with tax matters, took major steps to confirm the end of the era of banking secrecy as a shield for tax evaders.