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This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.
On 25 June 2013, the OECD released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft.
Read all the OECD reports related to the base erosion and profit shifting project.
The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.
The international community has taken new steps to strengthen transparency and boost the comprehensive exchange of information between governments worldwide.
English, PDF, 96kb
The OECD Committee on Fiscal Affairs invites public comments and input on questions related to the tax challenges of the digital economy. The Committee invites interested parties to send their comments in response to this request for input before 22 December 2013.
Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.
International efforts to combat tax evasion and avoidance got a boost today as additional countries and jurisdictions agreed to join more than 60 other countries in tax co-operation through a key multilateral tax instrument during the first day of a global meeting in Jakarta, Indonesia.
The OECD Committee on Fiscal Affairs invites public comments on a discussion draft that includes various technical changes to be included in the next update to the OECD Model Tax Convention.
The OECD invites public comments on a discussion draft that includes proposed changes to the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.