Publications & Documents


  • 14-February-2018

    English, PDF, 593kb

    Taxing Energy Use 2018: Key findings for Italy

    This note describes the taxation of energy use in Italy. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 14-February-2018

    English, PDF, 567kb

    Taxing Energy Use 2018: Key findings for India

    This note describes the taxation of energy use in India. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 14-February-2018

    English, PDF, 589kb

    Taxing Energy Use 2018: Key findings for Austria

    This note describes the taxation of energy use in Austria. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 14-February-2018

    English

    First Global Conference of the Platform for Collaboration on Tax

    With 450 participants confirmed, the PCT will hold its first conference on 14-16 February 2018 at the United Nations Headquarters in New York. The conference will focus on the key directions for tax policy and administration needed to meet the Sustainable Development Goals (SDGs).

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  • 8-February-2018

    English

    OECD announces further developments in BEPS implementation

    The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13). The Inclusive Framework also approved updates to the results for preferential regime reviews conducted by the Forum on Harmful Tax Practices (FHTP) in connection with BEPS Action 5.

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  • 24-January-2018

    English

    Major step forward in international tax co-operation as additional countries sign landmark agreement to strengthen tax treaties

    Ministers and high-level officials from Barbados, Côte d’Ivoire, Jamaica, Malaysia, Panama and Tunisia have today signed the BEPS Multilateral Convention bringing the total number of signatories to 78. This Convention updates the existing network of bilateral tax treaties and reduces opportunities for tax avoidance by multinational enterprises.

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  • 24-January-2018

    English

  • 23-January-2018

    English

    Eight FTA members kick off multilateral tax risk assurance programme to provide early certainty for tax administrations and MNEs

    A pilot of a new FTA programme for the multilateral risk assessment of large MNE groups was launched at an event today in Washington DC, hosted by the Internal Revenue Service.

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  • 23-January-2018

    English

    International Compliance Assurance Programme Pilot Handbook

    This handbook contains information on a pilot for ICAP, commencing in January 2018, including tax administrations from eight jurisdictions. The handbook is a working document and its content will be revised, based on experiences gained in the pilot, and used as the basis for the development of an ICAP operating manual, which will describe in detail the programme and the processes to be applied beyond the pilot.

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  • 18-January-2018

    English

    Public comments received on new tax rules requiring disclosure of CRS avoidance arrangements and offshore structures

    On 11 December 2017, interested parties were invited to provide comments on a discussion draft on model mandatory disclosure rules. The model rules are intended to target promoters and service providers with a material involvement in the design, marketing or implementation of CRS avoidance arrangements or offshore structures.

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