Reports


  • 5-August-2013

    English

    Public comments on new draft elements of the OECD International VAT/GST Guidelines are published

    Following the recent invitations for public comment on four new draft elements of the OECD International VAT/GST Guidelines, the OECD has now published the comments received which will be used to inform the OECD’s work in this area.

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  • 30-July-2013

    English

    OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

    The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further discussions of country delegates to Working Party No. 6 of the Committee on Fiscal Affairs. Comments of interested persons are requested by 1 October 2013.

  • 30-July-2013

    English

    OECD invites public comments on the White Paper on Transfer Pricing Documentation

    As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

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  • 20-July-2013

    English, PDF, 1,278kb

    OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors

    The OECD’s update on progress towards automatic exchange of information and its Action Plan on Base Erosion and Profit Shifting (BEPS) were presented to G20 finance ministers meeting in Moscow on 19-20 July 2013.

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  • 19-July-2013

    English

    Action Plan on Base Erosion and Profit Shifting

    Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.  The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.

  • 2-July-2013

    English

    Choosing fiscal consolidation instruments compatible with growth and equity

    This study proposes a structured approach to selecting instruments of fiscal consolidation that are consistent with growth, equity and global-rebalancing objectives, which is then illustrated with a particular application.

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  • 18-June-2013

    English, PDF, 8,350kb

    A Step Change in Tax Transparency

    The report "A Step Change in Tax Transparency", prepared at the request of the G8 for the Lough Erne Summit, outlines four concrete steps needed to put in place a global, secure and cost effective model of automatic exchange of information.

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  • 30-May-2013

    English, PDF, 1,680kb

    Update: Base Erosion and Profit Shifting

    Document C/MIN(2013)7 from the Meeting of the OECD Council at Ministerial Level - Paris, 29-30 May 2013

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  • 28-May-2013

    English, PDF, 3,144kb

    Electronic Sales Suppression: A threat to tax revenues (German)

    Electronic Sales Suppression: A threat to tax revenues (German)

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  • 17-May-2013

    English

    Together for Better Outcomes: Engaging and Involving SME Taxpayers and Stakeholders

    This FTA study explores how engaging and involving SME taxpayers and stakeholders can contribute to improved outcomes and reduced costs. It also identifies a range of other benefits, including fairer competition, reduced compliance burdens, and improved trust.

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