Reports


15-November-2013

English

OECD invites public comments on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

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.

15-November-2013

English

OECD invites public comments on a discussion draft on proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic

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.

7-November-2013

English

Evading the Net: Tax Crime in the Fisheries Sector

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.

7-November-2013

English

Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes

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.

Related Documents

22-October-2013

English

OECD invites interested parties to identify strategies that allegedly result in the artificial avoidance of PE Status

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.

22-October-2013

English

OECD publishes comments received on the White paper on Transfer Pricing Documentation

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.

10-October-2013

English

New sources of growth: Knowledge-based capital

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.

9-October-2013

English, PDF, 435kb

TIWB Background document

Background information about Tax Inspectors Without Borders

3-October-2013

English

OECD releases a memorandum on transfer pricing documentation and country by country reporting

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.

Related Documents

23-September-2013

English

OECD publishes comments received on the new Draft Handbook on Transfer Pricing Risk Assessment

On 30 April 2013, the OECD invited comments from interested parties on the new Draft Handbook on Transfer Pricing Risk Assessment, produced by the Steering Committee of the OECD Global Forum on Transfer Pricing. The OECD now publishes the comments received.

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