Public comments are invited on a discussion draft which provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.
This report uses household level data covering 20 OECD countries to analyse energy affordability at current energy prices and explores how these indicators change in response to a simulated energy tax reform. The report finds that higher energy prices, needed to cut harmful carbon emissions and air pollution, can also help achieve social policy objectives.
The Inclusive Framework on BEPS welcomes Belize and the Cayman Islands among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.
The Inclusive Framework on BEPS welcomes the British Virgin Islands and Turks and Caicos Islands among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.
The Inclusive Framework on BEPS welcomes Malaysia among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.
The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13).
Saudi Arabia and Uruguay today signed the CRS Multilateral Competent Authority Agreement (CRS MCAA), re-confirming their commitment to implementing the automatic exchange of financial account information pursuant to the OECD/G20 Common Reporting Standard (CRS) in time to commence exchanges in 2018. They become the 86th and 87th jurisdictions respectively to sign the CRS MCAA.
Today at the OECD Headquarters in Paris, Mr. Andrew Haigh, Collector of Inland Revenue of the Cook Islands, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
The scale of the transition to a green, low-emissions and climate-resilient economy is enormous – it is the biggest structural adjustment ever proposed in the field of international governance. The OECD Centre will catalyse and support the transition to a green, low-emissions and climate-resilient global economy through the development of effective policies, institutions and instruments for green finance and investment.
The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan.