OECD Taxation Working Papers N. 39 – SIMPLIFIED REGISTRATION AND COLLECTION MECHANISMS FOR TAXPAYERS THAT ARE NOT LOCATED IN THE JURISDICTION OF TAXATION: A REVIEW AND ASSESSMENT

OECD Taxation Working Papers N. 39 – SIMPLIFIED REGISTRATION AND COLLECTION MECHANISMS FOR TAXPAYERS THAT ARE NOT LOCATED IN THE JURISDICTION OF TAXATION: A REVIEW AND ASSESSMENT. This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited…

OECD – COMPILATION OF COMMENTS. PUBLIC COMMENTS ON THE DISCUSSION DRAFT ON WHAT IS DRIVING TAX MORALE?

OECD – COMPILATION OF COMMENTS. PUBLIC COMMENTS ON THE DISCUSSION DRAFT ON WHAT IS DRIVING TAX MORALE? These comments have been prepared by the BEPS Monitoring Group (BMG). The BMG is a network of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for…

OECD – 2019 Progress Report on Tax Certainty. IMF/OECD Report for the G20 Finance Ministers andCentral BankGovernors

OECD – 2019 Progress Report on Tax Certainty. IMF/OECD Report for the G20 Finance Ministers andCentral BankGovernors. Tax certainty for taxpayers is an important component of investment decisions and can have significant impacts on economic growth. In 2016, the G20 Leaders called on the International Monetary Fund (the IMF) and the Organisation for Economic Co-operation…

FORUM ON TAX ADMINISTRATION. International Compliance Assurance Programme Pilot Handbook 2.0

FORUM ON TAX ADMINISTRATION. International Compliance Assurance Programme Pilot Handbook 2.0. The International Compliance Assurance Programme (ICAP) is a voluntary programme for a multilateral co-operative risk assessment and assurance process. It is designed to be an efficient, effective and co-ordinated approach to provide multinational groups (MNEs) willing to engage actively, openly and in a fully…

DIRETIVA (UE) 2017/1852, de 10 de outubro de 2017, relativa aos mecanismos de resolução de litígios em matéria fiscal na União Europeia

DIRETIVA (UE) 2017/1852, de 10 de outubro de 2017, relativa aos mecanismos de resolução de litígios em matéria fiscal na União Europeia. Considerando o seguinte: (1) As situações em que diferentes Estados-Membros interpretam ou aplicam de forma diferente as disposições dos acordos e convenções fiscais bilaterais e da Convenção relativa à eliminação da dupla tributação…

OECD Taxation Working Papers N. 29: THE IMPACT OF TAX AND BENEFIT SYSTEMS ON THE WORKFORCE PARTICIPATION INCENTIVES OF WOMEN

OECD Taxation Working Papers N. 29: THE IMPACT OF TAX AND BENEFIT SYSTEMS ON THE WORKFORCE PARTICIPATION INCENTIVES OF WOMEN. This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners…

OECD Taxation Working Papers N. 24 – Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations

OECD Taxation Working Papers N. 24 – Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations. This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for…

OECD – BEPS Action 14 on More Effective Dispute Resolution Mechanisms PEER REVIEW DOCUMENTS

OECD – BEPS Action 14 on More Effective Dispute Resolution Mechanisms. PEER REVIEW DOCUMENTS. The Action Plan on Base Erosion and Profit Shifting (“BEPS Action Plan”)1 identified 15 actions to address BEPS in a comprehensive manner. Recognising that the actions to counter BEPS must be complemented with actions that ensure certainty for taxpayers, Action 14…