Release of discussion draft on Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan

Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan.

Related Documents

• Planned stakeholder input in OECD tax matters
• Base Erosion and Profit Shifting
• Comments received on discussion draft on Tax Challenges of the Digital Economy published

Release of discussion drafts on Action 2 (Neutralise the effects of hybrid mismatch arrangements) of the BEPS Action Plan

Public comments are invited on discussion drafts that include the proposals produced with respect to Action 2 (Hybrid Mismatch Arrangements) of the BEPS Action Plan.

Related Documents

• Planned stakeholder input in OECD tax matters
• Base Erosion and Profit Shifting
• Comments received on discussion drafts on Neutralise the Effects of Hybrid Mismatch Arrangements published

Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan

Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

Related Documents

• Base Erosion and Profit Shifting
• Planned stakeholder input in OECD tax matters

Comments received on Discussion Draft on transfer pricing documentation and country-by-country reporting published today

On 30 January 2014, the OECD invited comments from interested parties on the Discussion Draft on transfer pricing documentation and country-by-country reporting. The OECD now publishes the comments received.

OECD issues release dates of BEPS discussion drafts and public consultations

A revision of the timetable for planned stakeholders’ input is now available online with the dates when discussion drafts will be published and public consultations held in relation to the September 2014 BEPS outputs.

OECD delivers new single global standard on automatic exchange of information

Offshore tax evasion remains a serious problem for countries and jurisdictions worldwide, with vast amounts of funds deposited abroad and sheltered from taxation when taxpayers fail to comply with obligations in their home countries.

Also Available

• La OCDE emite un nuevo estándar global único sobre el intercambio automático de información

Latin America: Tax revenues continue to rise, but are low and varied among countries, according to new OECD-ECLAC-CIAT report

Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.

Also Available

• Los ingresos tributarios aumentan en América Latina, pero aún son bajos y varían entre los países

OECD publishes comments received on the Tax Challenges of the Digital Economy

On 22 November 2013, a request for public comments on the tax challenges of the digital economy was launched. The OECD now publishes the comments received.

Related Documents

• Previous requests for input
• Base Erosion and Profit Shifting Project Homepage

Kazakhstan signs the Convention on Mutual Administrative Assistance in Tax Matters

Kazakhstan has become the 64th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion.

Tax revenues continue to rise across the OECD

Tax revenues continue bouncing back from the low levels reported in almost all countries during 2008 and 2009, at the height of the global economic crisis, according to new OECD data in the annual Revenue Statistics publication. The average tax revenue to GDP ratio in OECD countries was 34.6% in 2012, compared with 34.1% in 2011 and 33.8% in 2010.