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  • 12-March-2015

    English

    Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic

    The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system.

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  • 12-March-2015

    English

    Fiscal Federalism - Sub-central Tax Autonomy

    This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011.

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  • 10-March-2015

    English

    Latin America and the Caribbean: Tax revenues remain stable

    Tax revenues in Latin America and the Caribbean (LAC) have remained stable in 2013 and continue to be considerably lower, as a proportion of national incomes, than in most OECD countries.

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  • 2-March-2015

    English

    OECD holds regional network meeting on BEPS in Latin America

    Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Latin America and the Caribbean Regional Network on BEPS held its meeting on 26 - 27 February 2015 in Lima.

  • 24-February-2015

    English

    Public comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines

    On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions)

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  • 11-February-2015

    English

    Public comments received on discussion draft on Action 4 (Interest Deductions and Other Financial Payments) of the BEPS Action Plan

    On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

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  • 10-February-2015

    English

    Public comments received on discussion draft on Actions 8, 9 and 10 : revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan

    On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

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  • 10-February-2015

    English

    Public comments received on discussion draft on the transfer pricing aspects of cross-border commodity transactions (BEPS Action 10)

    On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the transfer pricing aspects of cross-border commodity transactions. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

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  • 10-February-2015

    English

    Public comments received on the discussion draft on the use of profit splits in the context of global value chains (BEPS Action 10)

    On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

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  • 6-February-2015

    English

    First steps towards implementation of OECD/G20 efforts against tax avoidance by multinationals

    The agreed mandate authorises the formation of an ad-hoc negotiating group, open to participation from all states. The group will be hosted by the OECD and will hold its first meeting by July 2015, with an aim to conclude drafting by 31 December 2016.

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