Arquivo de Categoria: Tributação Internacional

PROGRAM TO ADRESS BEPS IN MINING. LIMITING THE IMPACT OF EXCESSIVE INTEREST DEDUCTION ON MINING REVENUES. CONSULTATION DRAFT

This practice note has been prepared under a programme of cooperation between the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration Secretariat and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), as part of a wider effort to address some of the challenges developing countries are facing…

OECD – Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard

On 19 February 2018, interested parties were invited to provide comments on a consultation document on misuse of residence by investment schemes to circumvent the Common Reporting Standard. The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded…

OECD/G20 BASE EROSION AND PROFIT SHIFTING PROJECT. COUNTRY‑BY‑COUNTRY REPORTING

OECD/G20 BASE EROSION AND PROFIT SHIFTING PROJECT. COUNTRY‑BY‑COUNTRY REPORTING – COMPILATION OF PEER REVIEW REPORTS (PHASE 1). INCLUSIVE FRAMEWORK ON BEPS: ACTION 13. The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, which were designed more than a century ago. Weaknesses in the…

OECD – ADDITIONAL GUIDANCE ON THE ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS. BEPS ACTION 7. MARCH 2018

The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, which were designed more than a century ago. Weaknesses in the current rules create opportunities for base erosion and profit shifting (BEPS), requiring bold moves by policy makers to restore confidence in the system…

OECD Taxation Working Papers N. 34: Statutory tax rates on dividends, interest and capital gains

OECD Taxation Working Papers N. 34: STATUTORY TAX RATES ON DIVIDENDS, INTEREST AND CAPITAL GAINS. THE DEBT EQUITY BIAS AT THE PERSONAL LEVEL (Michelle Harding, Melanie Marten). This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property,…

OECD – Taxing Wages 2016-2017

SPECIAL FEATURE: DIFFERENCES IN THE DISPOSABLE INCOMES OF HOUSEHOLDS WITH AND WITHOUT CHILDREN. This annual publication provides details of taxes paid on wages in all 35 member countries of the OECD. The information contained in the Report covers the personal income tax and social security contributions paid by employees, the social security contributions and payroll…

OECD – Tax Policy Studies Taxation of Household Savings

Following the 2008 financial and economic crisis, there has been renewed interest in the taxation of household savings as a means of strengthening the efficiency and fairness of countries’ tax systems. Strong calls have come from civil society to increase capital taxation to address income and wealth inequality. Meanwhile, the recent move towards the automatic…

OECD – TAXING ENERGY USE 2018. COMPANION TO THE TAXING ENERGY USE DATABASE

Many forms of energy use are associated with environmental and health damages and contribute to climate change, so the social cost of energy use frequently exceeds private cost. Taxes on energy use – carbon taxes and other specific taxes on energy use – can make energy users pay for the full costs of pollution and…

OECD – INTERNATIONAL TAX PLANNING

OECD – INTERNATIONAL TAX PLANNING AND FIXED INVESTMENT ECONOMICS DEPARTMENTS WORKING PAPERS No. 1361: 1. Corporate income taxes affect business investment in several ways. By reducing the after-tax return on investment, high corporate taxes can lead firms to reject certain investment projects or reduce their scale, thus reducing the overall level of investment (OECD, 2009;…

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

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