OECD – TAX ADMINISTRATION: TOWARDS SUSTAINABLE REMOTE WORKING IN A POST COVID-19 ENVIRONMENT. 19 JULY 2021

The COVID-19 pandemic saw a significant shift among most tax administrations to remote working by many of their staff. As tax administrations consider the shape of the post-COVID workplace, many are examining the options for some degree of continued remote working for employees on a longer-term basis. This note explores some of the key issues…

OECD – Model Reporting Rules for Digital Platforms. International Exchange Framework and Optional Module for Sale of Goods

1. On 29 June 2020, the OECD/G20 BEPS Inclusive Framework approved the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (the “Model Rules”). Under the Model Rules, operators of digital platforms are required to collect information on the income realised by those offering accommodation, transport and…

OECD – Fighting Tax Crime – The Ten Global Principles, Second Edition. Country Chapters

This document is complementary to “Fighting Tax Crime – The Ten Global Principles, Second Edition” and reports the results of self-assessments that were undertaken to benchmark domestic frameworks against the Ten Global Principles. It covers the legal, institutional and operational frameworks that are in place, highlights best-practices and identifies areas for further improvement.

OECD – Guidance on the transfer pricing implications of the COVID-19 pandemic

The  “Guidance  on  the  transfer  pricing  implications  of  the  COVID-19 pandemic”  represents  the  consensus  view  of  the  137  members  of  the Inclusive Framework on BEPS regarding the application of the arm’s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the COVID-19 pandemic. The…

OECD WORK ON TAXATION 2021

OECD WORK ON TAXATION 2021. CTPA responded quickly to the COVID-19 crisis by providing data, guidance and tools to help all countries adapt their tax policies and tax administrations to help people and businesses stay afloat through the pandemic. The 2020 report, Tax and Fiscal Policy in Response to the Coronavirus Crisis – Strengthening Confidence…

OECD. AFRICAN UNION. TAX TRANSPARENCY IN AFRICA 2021. AFRICA INITIATIVE PROGRESS REPORT

OECD. AFRICAN UNION. TAX TRANSPARENCY IN AFRICA 2021. AFRICA INITIATIVE PROGRESS REPORT. The Africa Initiative, its members and partners Given the high levels of illicit financial flows from African countries, and recognising the potential of tax transparency and exchange of information to raise resources for development, African members of the Global Forum on Transparency and…

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…