OECD – Tax and Development Case Study. Learning by doing in Georgia. Building tax audit capacity in the Georgia Revenue Service

OECD – Tax and Development Case Study. Learning by doing in Georgia. Building tax audit capacity in the Georgia Revenue Service. This case study focuses on capacity building work with the Georgia tax authorities. The hands-on, practical approach of support from the joint OECD/UNDP Tax Inspectors Without Borders initiative has improved auditors’ skills and confidence…

OECD – Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy

OECD – Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy. This publication contains the OECD’s Model Rules that require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities. The…

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. Italy. April 2021

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. Italy. April 2021. It is a little over a year since COVID-19 was officially declared a pandemic. While progress is being made in addressing this global health crisis with the intensive vaccination efforts currently underway, the recovery from the COVID-19 crisis will be…

OECD/G20 Base Erosion and Profit Shifting Project – PREVENTION OF TAX TREATY ABUSE – THIRD PEER REVIEW REPORT ON TREATY SHOPPING.  INCLUSIVE FRAMEWORK ON BEPS: ACTION 6

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 – Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

Over the last decades, the world has witnessed increasingly sophisticated financial crimes being perpetrated across borders – and the public interest in addressing such issues has also grown, as has been evidenced in the media through widely publicised leaks such as the Panama and Paradise Papers (ICIJ, 2020[1]). These crimes are often facilitated by lawyers,…

OECD – Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy

The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), which groups 137 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules, decided during its 29-30 January 2020 meeting to move ahead with a two-pillar negotiation to address the tax challenges of digitalisation. In light of the strong support from the Inclusive…

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. Italy, February 2021

As I look back over my fifteen years as Secretary-General of the OECD, our efforts to transform the international landscape together stand out as one of my proudest achievements. Since its inception, the G20 has supported multilateral co-operation for a globally fair, sustainable and modern international tax system and we have witnessed incredible transformations as…

IMF, OECD, UN e World Bank Group – THE PLATFORM FOR COLLABORATION ON TAX. TOOLKIT ON TAX TREATY NEGOTIATIONS.

This document introduces the Toolkit on Tax Treaty Negotiation (the “Toolkit”), which has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”) by the IMF, the OECD, the UN and the WBG (the “PCT Partners”). The Toolkit represents a joint effort to provide capacity-building support to developing countries on tax…