Publications & Documents


  • 1-March-2013

    English

    Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

    Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

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  • 26-February-2013

    English

    The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members

    Azerbaijan and the Kingdom of Lesotho have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 119th and 120th members of the Global Forum, they will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.

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  • 22-February-2013

    English

    Measuring Fiscal Decentralisation, Concepts and Policies

    This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.

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  • 18-February-2013

    English

    G20 Finance Ministers and Central Bank Governors Meeting: Base Erosion and Profit Shifting

    The OECD continues its work to improve the effectiveness of automatic exchange of information as a compliance tool and to ensure that the information exchanged will remain secure and confidential, said Angel Gurría, OECD Secretary-General.

  • 18-February-2013

    English

    Electronic Sales Suppression: A threat to tax revenues

    This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered and shows how such methods can be detected by tax auditors and investigators.

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  • 12-February-2013

    English

    OECD urges stronger international co-operation on corporate tax

    Global solutions are needed to ensure that tax systems do not unduly profit multinational enterprises, leaving citizens and small businesses with bigger tax bills.

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  • 12-February-2013

    English

    Addressing Base Erosion and Profit Shifting

    Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.

  • 12-February-2013

    English

    Public comments received on the revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention

    On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

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  • 12-February-2013

    English

    Public comments received on the revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention

    On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

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  • 12-February-2013

    English

    Public comments received on the revised discussion draft on tax treaty issues related to emissions permits and credits

    On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.

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