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…
OECD Taxation Working Papers N. 44 – TAXING VEHICLES, FUELS, AND ROAD USE: OPPORTUNITIES FOR IMPROVING TRANSPORT TAX PRACTICE. This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and…
OECD Taxation Working Papers N. 45 – THE POTENTIAL OF TAX MICRODATA FOR TAX POLICY. This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata…
OECD – JURISDICTIONS PARTICIPATING IN THE CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS – STATUS 3 OCTOBER 2019.