Tax

28-February-2022

English

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

13-August-2019

English

Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

12-April-2019

English

IMF WB Spring Meetings - G20 FMCBG Session 2: G20 Priority Issues

The OECD’s work on international tax has long had the strong support of the G20. We have made great strides in the areas of tax transparency, the implementation of the BEPS measures to tackle corporate tax avoidance and in supporting capacity building in developing countries.

12-April-2019

English

Tax Inspectors Without Borders (TIWB) Breakfast Meeting of the Governing Board

The OECD is honoured to be a joint partner with UNDP on the TIWB Initiative, which is not only helping countries around the world build much-needed tax audit capacity, but is also facilitating domestic resource mobilisation in support of the Sustainable Development Goals (SDGs).

11-April-2019

English

IMF WB Spring Meetings: G7 FMCBG: international taxation

With the strong support of both the G7 and the G20, the OECD’s work on international tax has made great strides in the areas of tax transparency, the implementation of the BEPS measures to tackle corporate tax avoidance and in supporting capacity building in developing countries.

16-July-2018

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United States.

1-November-2017

English

BEPS public consultation on the tax challenges of digitalisation

The OECD will hold a public consultation event on the tax challenges of digitalisation on 1 November at the University of California, Berkeley, United States.

13-October-2017

English

G20 Finance Ministers and Central Bank Governors meeting: International Taxation

Digitalisation is having a profound impact on our societies. It offers many opportunities as a driver of innovation in the private and public sectors. We are already seeing, for example, how our tax administrations are benefiting from these new technologies to enhance services to taxpayers, improve tax compliance and tackle tax evasion and avoidance.

26-September-2017

English

Making Dispute Resolution More Effective - MAP Peer Review Report, United States (Stage 1) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices.

22-April-2017

English

Tax Inspectors Without Borders Governing Board meeting - welcoming remarks

Welcome to the second meeting of the Tax Inspectors Without Borders (TIWB) Governing Board. I am pleased to be co-chairing today’s discussion with Mr. Michael O’Neill, UN Assistant Secretary General, and UNDP’s Assistant Administrator and Director of the Bureau of External Relations and Advocacy. The OECD is honoured to partner with the UNDP on TIWB.

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