Arquivo de Categoria: Tributação Internacional

OECD Taxation Working Papers N. 3- LOSS CARRYOVER PROVISIONS. MEASURING EFFECTS ON TAX SYMMETRY AND AUTOMATIC STABILISATION

OECD Taxation Working Papers N. 3- LOSS CARRYOVER PROVISIONS. MEASURING EFFECTS ON TAX SYMMETRY AND AUTOMATIC STABILISATION. This paper presents two tax policy indices capturing the effects of various carryover provisions on tax symmetry and stabilisation across a total of 34 OECD and non-OECD countries. The tax symmetry index captures the effectiveness of carryover provisions,…

OECD – Consultation document – PREVENTING ABUSE OF RESIDENCE BY INVESTMENT SCHEMES TO CIRCUMVENT THE CRS

OECD – Consultation document – PREVENTING ABUSE OF RESIDENCE BY INVESTMENT SCHEMES TO CIRCUMVENT THE CRS (19 February 2018 – 19 March 2018). 1. More and more jurisdictions are offering “residence by investment” (RBI) or “citizenship by investment” (CBI) schemes. These are schemes that allow foreign individuals to obtain citizenship or temporary or permanent residence…

Nova lei tributária dos EUA cria brecha que favorece cooperativas

ADM, Bunge e Cargill se tornaram símbolos da agricultura empresarial nos EUA, com alcance nacional e receitas bilionárias. Mas uma cláusula pouco notada na recente reformulação fiscal aprovada no país está obrigando esses titãs agrícolas a estudar a possibilidade de partir para algo mais frequentemente associado a pequenas cidades americanas: o cooperativismo.

OECD – EFFECTIVE INTER-AGENCY CO-OPERATION IN FIGHTING TAX CRIMES AND OTHER FINANCIAL CRIMES THIRD EDITION. Part I: Analysis, Key Findings and Recommendations Part II: Country Information

OECD – EFFECTIVE INTER-AGENCY CO-OPERATION IN FIGHTING TAX CRIMES AND OTHER FINANCIAL CRIMES THIRD EDITION. Part I: Analysis, Key Findings and Recommendations Part II: Country Information. 1. Financial crimes are growing in sophistication and criminals accumulate significant sums of money through offences such as drug trafficking, investment fraud, extortion, corruption, embezzlement, tax evasion and tax…

OECD – BEPS ACTION 13. Guidance on the Implementation of Country-by-Country Reporting

OECD – BEPS ACTION 13. Guidance on the Implementation of Country-by-Country Reporting. All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking high…

OECD Environment Working Papers n° 88: COMPETITIVENESS IMPACTS OF THE GERMAN ELECTRICITY TAX

OECD Environment Working Papers n° 88: COMPETITIVENESS IMPACTS OF THE GERMAN ELECTRICITY TAX. Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. Furthermore, environmental goals might not be reached if pollution shifts…

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

OECD – INTERNATIONAL COMPLIANCE ASSURANCE PROGRAMME. PILOT HANDBOOK. WORKING DOCUMENT. 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 and in a fully transparent…

OECD – COMPILATION OF COMMENTS PUBLIC COMMENTS ON THE DISCUSSION DRAFT ON MANDATORY DISCLOSURE RULES FOR ADDRESSING CRS AVOIDANCE ARRANGEMENTS AND OFFSHORE STRUCTURE

OECD – COMPILATION OF COMMENTS PUBLIC COMMENTS ON THE DISCUSSION DRAFT ON MANDATORY DISCLOSURE RULES FOR ADDRESSING CRS AVOIDANCE ARRANGEMENTS AND OFFSHORE STRUCTURES. On 11 December 2017, interested parties were invited to provide comments on a discussion draft on model mandatory disclosure rules. The model rules are intended to target promoters and service providers with a material involvement…

Tax treaties: update to OECD Model Tax Convention released

The latest edition of the OECD Model Tax Convention has been released today, incorporating significant changes developed under the OECD/G20 project to address base erosion and profit (BEPS).

OECD – INCLUSIVE FRAMEWORK ON BEPS. PROGRESS REPORT JULY 2016-JUNE 2017.

OECD – INCLUSIVE FRAMEWORK ON BEPS. PROGRESS REPORT JULY 2016-JUNE 2017. The OECD/G20 Project to address Base Erosion and Profit Shifting (“BEPS”) was launched following a request by G20 Leaders in June 2012 to identify the key issues that lead to BEPS. The OECD’s February 2013 report, Addressing BEPS, became the basis for the 15-point…