Arquivo de Categoria: Tributação Internacional

OECD – EXPLANATORY STATEMENT TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

OECD – EXPLANATORY STATEMENT TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING. 1. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention) is one of the outcomes of the OECD/G20 Project to tackle Base Erosion and Profit…

OECD – MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

OECD – MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING. The Parties to this Convention, Recognising that governments lose substantial corporate tax revenue because of aggressive international tax planning that has the effect of artificially shifting profits to locations where they are subject to non-taxation or reduced taxation;…

OECD Taxation Working Papers N. 32: LEGAL TAX LIABILITY, LEGAL REMITTANCE RESPONSIBILITY AND TAX INCIDENCE

OECD Taxation Working Papers N. 32: LEGAL TAX LIABILITY, LEGAL REMITTANCE RESPONSIBILITY AND TAX INCIDENCE. THREE DIMENSIONS OF BUSINESS TAXATION. This paper examines the role of businesses in the tax system. In addition to being directly taxed, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax…

OECD – ITALY’S TAX ADMINISTRATION

OECD – ITALY’S TAX ADMINISTRATION. A Review of Institutional and Governance Aspects. 1. Italy is currently undertaking a series of critically important reforms to improve its long-term growth prospects. The current Government has set out its ambitious reform agenda across many policy areas including education, civil justice, public administration and taxation. Certain reforms have already…

OECD ECONOMIC POLICY PAPER N. 16 – THE ECONOMIC CONSEQUENCES OF BREXIT: A TAXING DECISION

OECD ECONOMIC POLICY PAPER N. 16 – THE ECONOMIC CONSEQUENCES OF BREXIT: A TAXING DECISION. The Economic Consequences of Brexit: A Taxing Decision Membership of the European Union has contributed to the economic prosperity of the United Kingdom. Uncertainty about the outcome of the referendum has already started to weaken growth in the United Kingdom.…

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 discusses how the key challenge for jurisdictions seeking to exercise their taxing rights over taxpayers that are not located in the jurisdiction of taxation can be addressed by the use of simplified registration…

Tax reforms accelerating with push to lower corporate tax rates

 Countries have used recent tax reforms to lower taxes on businesses and individuals, with a view to boosting investment, consumption and labour market participation, continuing a trend that started a couple of years ago, according to a new report from the OECD.

OECD – COUNTRY-BY-COUNTRY REPORTING. HANDBOOK ON EFFECTIVE TAX RISK ASSESSMENT

OECD – COUNTRY-BY-COUNTRY REPORTING. HANDBOOK ON EFFECTIVE TAX RISK ASSESSMENT. Next year will be the first time that tax authorities around the world will receive information on large MNE groups with operations in their country, breaking down a group’s revenue, profits, tax and other attributes by tax jurisdiction. This information has never previously been available…

OECD – INTERNATIONAL COMPLIANCE ASSURANCE PROGRAMME. PILOT HANDBOOK. WORKING DOCUMENT

OECD – INTERNATIONAL COMPLIANCE ASSURANCE PROGRAMME. PILOT HANDBOOK. WORKING DOCUMENT. Introduction to the ICAP pilot 1. The International Compliance Assurance Programme (ICAP) is a programme for a multilateral cooperative risk assessment and assurance process. It is designed to be a swift and coordinated approach to providing multinational groups (MNE groups) willing to engage actively, openly…

LOCAL TAXATION, LAND USE REGULATION, AND LAND USE. A SURVEY OF THE EVIDENCE

OECD Economics Department Working Papers N. 1375: LOCAL TAXATION, LAND USE REGULATION, AND LAND USE. A SURVEY OF THE EVIDENCE. This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns. The findings can be summarized as follows: 1) In more fiscally decentralized settings, sub-national…