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

OECD – Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption. 1. Countries around the globe are facing a common threat posed by increasingly complex and innovative forms of financial crime. By exploiting modern technology and weaknesses in local legislation, criminals can now covertly move substantial sums between multiple jurisdictions…

OECD Taxation Working Papers N. 39 – Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation

OECD Taxation Working Papers N. 39 – SIMPLIFIED REGISTRATION AND COLLECTION MECHANISMS FOR TAXPAYERS THAT ARE NOT LOCATED IN THE JURISDICTION OF TAXATION. A REVIEW AND ASSESSMENT. This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited…

OECD – INTERNATIONAL TAX PLANNING AND FIXED INVESTMENT ECONOMICS DEPARTMENTS WORKING PAPERS N. 1361

OECD – INTERNATIONAL TAX PLANNING AND FIXED INVESTMENT ECONOMICS DEPARTMENTS WORKING PAPERS N. 1361. This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their…

OECD Taxation Working Papers N. 34 – STATUTORY TAX RATES ON DIVIDENDS, INTEREST AND CAPITAL GAINS. THE DEBT EQUITY BIAS AT THE PERSONAL LEVEL

OECD Taxation Working Papers N. 34 – STATUTORY TAX RATES ON DIVIDENDS, INTEREST AND CAPITAL GAINS. THE DEBT EQUITY BIAS AT THE PERSONAL LEVEL. This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between…

OECD SECRETARY-GENERAL REPORT TO G20 LEADERS. 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

OECD SECRETARY-GENERAL REPORT TO G20 LEADERS. 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 2008, the G20 has made the fight against…

OECD/ Global Forum on Transparency and Exchange of Information for Tax Purposes – AUTOMATIC EXCHANGE OF INFORMATION IMPLEMENTATION REPORT 2018

In 2014, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) adopted the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the AEOI Standard), developed by the OECD working with G20 countries. To deliver a level playing field, the Global Forum launched a commitment process under…

Declaración de Punta del Este. UN LLAMADO A REFORZAR LAS MEDIDAS CONTRA LA EVASIÓN FISCAL Y LA CORRUPCIÓN

Considerando que es importante consolidar la política fiscal y la administración tributaria para movilizar mejor los recursos nacionales en beneficio de nuestros ciudadanos, proporcionando a los gobiernos los recursos e instrumentos necesarios para alcanzar nuestros respectivos objetivos de desarrollo y el mantenimiento del crecimiento económico a fin de lograr los Objetivos de Desarrollo Sostenible; Considerando…