Arquivo de Categoria: Tributação Internacional

OECD Taxation Working Papers N. 51: Corporate Taxation and Investment of Multinational Firms: Evidence from Firm-Level Data

This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel of MNE entities confirms the earlier finding that MNE investment in a jurisdiction is negatively affected by effective corporate tax…

OECD – Tax Crime Investigation Maturity Model

The Tax Crime Investigation Maturity Model aims to help jurisdictions understand where they stand in the implementation of the OECD’s Fighting Tax Crime: The Ten Global Principles, based on a set of empirically observed indicators. By setting out indicators for each increasing level of maturity, the model also charts out an evolutionary path for future progress towards…

OECD – TAX DATABASE – KEY TAX RATE INDICATORS. TAX RATES ON LABOUR, CORPORATE INCOME AND CONSUMPTION

OECD – TAX DATABASE – KEY TAX RATE INDICATORS. TAX RATES ON LABOUR, CORPORATE INCOME AND CONSUMPTION. September 2021. This summary presents comparative information on a range of statutory tax rates and tax rate indicators in OECD countries, encompassing personal income tax rates and social security contributions, corporate income tax rates and value-added taxes. These…

OECD/G20 Base Erosion and Profit Shifting Project – Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

OECD/G20 Base Erosion and Profit Shifting Project – Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance. More than 15 years have passed since the publication of the Organisation for Economic Co-operation and Development’s (OECD) 1998 Report Harmful Tax Competition: An Emerging Global Issue and the underlying policy concerns expressed then are…

OECD Environment Working Papers N. 150 – Are environmental tax policies beneficial? Learning from programme evaluation studies

OECD Environment Working Papers N. 150 – Are environmental tax policies beneficial? Learning from programme evaluation studies. This paper provides a concrete example of how policy analysts can use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies. A number of studies credibly identify causal effects of environmentally related tax policies,…

OECD – Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

Corruption seriously damages the fabric of society. It wrongly enriches criminals at the expense of public trust in institutions, creates an unlevel playing field for law-abiding businesses, and radically limits progress on the United Nations’ Sustainable Development Goals. Corruption, in all its forms, is a complex crime and through modern technology, criminals are using increasingly…

OECD – AGGRESSIVE TAX PLANNING BASED ON AFTER-TAX HEDGING

This report focuses on aggressive tax planning (ATP) schemes based on after-tax hedging. In general terms, after-tax hedging consists of taking opposite positions for an amount which takes into account the tax treatment of the results from those positions (gains or losses) so that, on an after-tax basis, the risk associated with one position is…

OECD Taxation Working Papers No. 54- Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives

 Innovation is recognised as a key driver of productivity and long-term growth. It is also instrumental in responding to societal and economic challenges, including those posed by the COVID-19 pandemic. Due to various failures in the market for research and development (R&D), businesses are likely to underinvest in R&D relative to the socially optimal level,…

OECD – International VAT/GST Guidelines

The International VAT/GST Guidelines (“the Guidelines”) set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Their aim is to minimise inconsistencies in the application of VAT in a cross-border context with a…

OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments

The OECD has published updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 20 jurisdictions. These updated profiles also contain new information on countries’ legislation and practices regarding the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to attribute profits to permanent establishments.