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

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

OECD Tax Administration Maturity Model Series Tax Debt Management Maturity Model.

Maturity models are a relatively common tool, often used on a self-assessment basis, to help organisations understand their current level of capability in a particular functional, strategic or organisational area. In addition, maturity models, through the setting out of different levels and descriptors of maturity, are intended to provide a common understanding of the type…

OECD Tax Administration Maturity Model Series – Tax Compliance Burden Maturity Model

OECD Tax Administration Maturity Model Series – Tax Compliance Burden Maturity Model. Maturity models are a relatively common tool, often used on a self-assessment basis, to help organisations understand their current leve l of capability in a particular functional, strategic or organisational area. In addition, maturity models, through the setting out of different levels and…

OECD Taxation Working Papers No. 33: PERMIT ALLOCATION RULES AND INVESTMENT INCENTIVES IN EMISSIONS TRADING SYSTEMS

OECD Taxation Working Papers No. 33: PERMIT ALLOCATION RULES AND INVESTMENT INCENTIVES IN EMISSIONS TRADING SYSTEMS. Free allocation of emission permits can help gain support from industry for carbon pricing – a core policy for reducing emissions. Policy makers often envisage moving from free allocation to auctioning of permits over time. Gradually phasing out free…

OECD – REVISED GUIDANCE ON THE APPLICATION OF THE TRANSACTIONAL PROFIT SPLIT METHOD INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 10

OECD – REVISED GUIDANCE ON THE APPLICATION OF THE TRANSACTIONAL PROFIT SPLIT METHOD INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 10. The guidance set out in this report responds to the mandate under Action 10 of the BEPS Action Plan, which required the development of: “… rules to prevent BEPS by engaging in transactions which would not,…

OECD – GUIDANCE FOR TAX ADMINISTRATIONS ON THE APPLICATION OF THE APPROACH TO HARD-TO-VALUE INTANGIBLES

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

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 Revenue Mobilisation: A new database on tax levels and structures in 80 countries

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…