Reports


  • 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.

  • 5-September-2013

    English, PDF, 2,134kb

    OECD’s Gurría presents G20 Leaders with proposal to tackle tax evasion

    OECD Secretary-General Gurría today presented to G20 Leaders ground-breaking proposals to tackle tax evasion and avoidance by both companies and individuals. The proposals establish automatic exchange of information for tax purposes as the new international standard for tax co-operation and set out the Action Plan on Base Erosion and Profit Shifting (BEPS), which was first presented to G20 Finance Ministers in Moscow in July 2013.

  • 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.

  • 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.

    Related Documents
  • 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.

  • 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.

  • 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.

  • 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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