OECD – GUIDANCE FOR TAX ADMINISTRATIONS ON THE APPLICATION OF THE APPROACH TO HARD-TO-VALUE INTANGIBLES. INCLUSIVE FRAMEWORK ON BEPS: ACTION 8. Action 8 of the Action Plan on Base Erosion and Profit Shifting mandated the development of transfer pricing rules or special measures for transfers of hard-to-value intangibles (HTVI) aimed at preventing base erosion and…
OECD Taxation Working Papers N. 3 – Making Fundamental Tax Reform Happen. This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an obstacle to the design and implementation of tax…
OECD Taxation Working Papers, N. 36- Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and structure of tax revenues is therefore foundational to discussions of domestic resource mobilisation and…
The work of the Centre for Tax Policy and Administration (CTPA) has changed dramatically in recent years, including in relation to the role of development and developing countries in our work. I am proud that an increasing number of developing countries are now integrated into our work, as equal members of the Global Forum on…
OECD – PUBLIC CONSULTATION DOCUMENT. GLOBAL ANTI-BASE EROSION PROPOSAL (“GLOBE”) – PILLAR TWO. 8 November 2019 – 2 December 2019. Tax Challenges Arising from the Digitalisation of the Economy. Background In May 2019 the Inclusive Framework agreed a Programme of Work for Addressing the Tax Challenges of the Digitalisation of the Economy. The Programme of…
OECD – PUBLIC CONSULTATION DOCUMENT. SECRETARIAT PROPOSAL FOR A “UNIFIED APPROACH” UNDER PILLAR ONE. 9 October 2019 – 12 November 2019 Background The Programme of Work (PoW) adopted by the Inclusive Framework on BEPS at its meeting of 28-29 May 2019, and approved by the G20 Finance Ministers and Leaders at their respective meetings in…
Substantial Activities in No or Only Nominal Tax Jurisdictions: Additional Guidance for the Spontaneous Exchange of Information and Opt-in Notification Template. The Forum on Harmful Tax Practices (FHTP) agreed at its meeting on 15 – 19 October 2018 on the resumption of the application of the substantial activity factor to no or only nominal tax…
The purpose of these model mandatory disclosure rules is to provide tax administrations with in formation on CRS Avoidance Arrangements and Opaque Offshore Structures, including the users of those Arrangements and Structures and those involved with their supply. Information disclosed pursuant to the application of these model rules can be used both for compliance purposes…
OECD – PCT Progress Report 2018-2019. The adoption of the Sustainable Development Goals (SDGs) and the Addis Ababa Action Agenda in 2015 has prompted multilateral organizations to expand their work on domestic revenue mobilization (DRM) in countries, particularly developing countries, including through rapidly growing portfolios of tax related activities. In this context, the Platform for…
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes. Since its inception in 2008, the G20 has developed a very ambitious tax agenda to…