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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.
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.
This report looks at the issue of tax crime in the fisheries sector, including frauds over taxes on profit and earnings, customs duties, VAT and social security, with examples from real cases.
This report describes the current position in 48 countries with respect to the law and practice of domestic inter-agency co-operation in fighting tax crimes and other financial crimes. It outlines the roles of agencies in different countries, legal gateways to enable these agencies to share information and other models for co-operation.
The OECD invites interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of the permanent establishment status in relation to base erosion and profit shifting.
On 30 July 2013, the OECD invited comments from interested parties on the White paper on Transfer Pricing Documentation, released as part of its project on transfer pricing simplification. The OECD now publishes the comments received.
In many OECD countries, investment in intangible assets is growing rapidly. In some cases this investment matches or exceeds investment in traditional capital such as machinery, equipment and buildings.
English, PDF, 435kb
Background information about Tax Inspectors Without Borders
In advance of its 12-13 November 2013 public consultation event on transfer pricing matters, the OECD releases a memorandum describing certain issues related to transfer pricing documentation and country by country reporting.