OECD Working Papers on Fiscal Federalism N. 21. Decentralisation in a Globalised World –

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OECD Working Papers on Fiscal Federalism N. 21. Decentralisation in a Globalised World – Consequences and Opportunities. Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing problems of competitiveness, innovation and inequality brought on by globalisation.…

OECD – MODEL PROTOCOL FOR THE PURPOSE OF ALLOWING THE AUTOMATIC AND SPONTANEOUS EXCHANGE OF INFORMATION UNDER A TIEA

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OECD – MODEL PROTOCOL FOR THE PURPOSE OF ALLOWING THE AUTOMATIC AND SPONTANEOUS EXCHANGE OF INFORMATION UNDER A TIEA. Background. At present, both Article 6 and 7 of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the “Multilateral Convention”), as well as Article 26 of the OECD Model Tax Convention foresee the possibility…

OECD Taxation Working Papers N. 41- Taxation and the future of work

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Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the…

OECD – MODEL MANDATORY DISCLOSURE RULES FOR CRS AVOIDANCE ARRANGEMENTS AND OPAQUE OFFSHORE STRUCTURES

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OECD – MODEL MANDATORY DISCLOSURE RULES FOR CRS AVOIDANCE ARRANGEMENTS AND OPAQUE OFFSHORE STRUCTURES. Foreword: On 15 July 2014 the OECD published the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also known as the Common Reporting Standard or CRS. Since then 102 jurisdictions have committed to its implementation in time to…

OECD Taxation Working Papers – Taxation and the future of work. How tax systems influence choice of employment form

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Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the…

OECD Taxation Working Papers N. 19: Taxation of Dividend, Interest, and Capital Gain Income

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OECD Taxation Working Papers N. 19: Taxation of Dividend, Interest, and Capital Gain Income. This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares and real…

OECD/G20 Base Erosion and Profit Shifting Project – PREVENTING THE GRANTING OF TREATY BENEFITS IN INAPPROPRIATE CIRCUMSTANCES

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OECD/G20 Base Erosion and Profit Shifting Project – PREVENTING THE GRANTING OF TREATY BENEFITS IN INAPPROPRIATE CIRCUMSTANCES. ACTION 6: 2015 FINAL REPORT. Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project identifies treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. Taxpayers engaged in…