Arquivo de Categoria: Tributação Internacional

Portugal – Autoridade Tributária e Aduaneira. Prepare-se para o BREXIT – Para saber mais sobre as implicações em matéria aduaneira e tributária na saída do Reino Unido da UE, sem Acordo

Portugal – Autoridade Tributária e Aduaneira. Prepare-se para o BREXIT – Para saber mais sobre as implicações em matéria aduaneira e tributária na saída do Reino Unido da UE, sem Acordo. No dia 29 de março de 2017 o Reino Unido da Grã-Bretanha e da Irlanda do Norte, adiante designado por Reino Unido, notificou o…

Portugal – Autoridade Tributária e Aduaneira – INCENTIVOS FISCAIS AO INVESTIMENTO EM PORTUGAL

Portugal – Autoridade Tributária e Aduaneira – INCENTIVOS FISCAIS AO INVESTIMENTO EM PORTUGAL. O presente documento pretende dar uma visão geral dos principais regimes de incentivos fiscais ao investimento aplicáveis em sede de impostos sobre o rendimento e sobre o património, nomeadamente: • Os Benefícios Contratuais ao Investimento Produtivo, o Regime Fiscal de Apoio ao…

Technology offers critical solutions to prevent, identify and tackle tax evasion and tax fraud, says OECD

Technological solutions offer a clear path for dramatically reducing tax evasion and tax fraud, which cost governments billions in lost revenue annually, according to a new OECD report. Technology Tools to Tackle Tax Evasion and Tax Fraud demonstrates how technology is currently being used by tax administrations in countries worldwide to prevent, identify and tackle…

OECD – TAX DATABASE. UPDATE JUNE 2019

OECD – TAX DATABASE. UPDATE JUNE 2019. The average tax wedge for all four family types varied significantly between 2000 and 2018. Since 2000, all four family types experienced a continuous decrease in their tax wedge, reaching a temporary low during the financial crisis in 2009. In the three years following the crisis, the tax…

OECD TRANSFER PRICING STANDARD AND BRAZILIAN APPROACH: THE WAY FORWARD

OECD TRANSFER PRICING STANDARD AND BRAZILIAN APPROACH: THE WAY FORWARD. This one-day-long event will bring together senior officials from the Brazilian government, the OECD, representatives of MNEs operating in Brazil, and major trading and investment partners of Brazil. This event has been organised to highlight an important milestone reached in the joint transfer pricing project…

OECD SECRETARY-GENERAL TAX REPORT TO G20 LEADERS

OECD SECRETARY-GENERAL TAX REPORT TO G20 LEADERS. Osaka, Japan June 2019. Since I last reported to you in December 2018, substantial progress took place on all the deliverables in the G20 International Taxation agenda; namely, tax transparency, Base Erosion and Profit Shifting (BEPS) implementation, addressing the tax challenges arising from the digitalisation of the economy,…

OECD – INTERNATIONAL EXCHANGE FRAMEWORK FOR MANDATORY DISCLOSURE RULES ON CRS AVOIDANCE ARRANGEMENTS AND OPAQUE OFFSHORE STRUCTURES

OECD – INTERNATIONAL EXCHANGE FRAMEWORK FOR MANDATORY DISCLOSURE RULES ON CRS AVOIDANCE ARRANGEMENTS AND OPAQUE OFFSHORE STRUCTURES. 1. Following the approval of the Model Mandatory Disclosure Rules (MDRs) by the OECD’s Committee on Fiscal Affairs and their release on 8 March 2018, Working Party No. 10 has developed the legal and technical information exchange infrastructure…

OECD/Platform for collaboration on tax – PCT Progress Report 2018 – 2019

OECD/Platform for collaboration on tax – 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, 1 including through rapidly growing portfolios of tax-related activities.…

OECD – SIGNATORIES AND PARTIES TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

OECD – SIGNATORIES AND PARTIES TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING. Status as of 18 June 2019. This document contains a list of signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. Under…

OECD – MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

OECD – MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING. The Parties to this Convention, Recognising that governments lose substantial corporate tax revenue because of aggressive international tax planning that has the effect of artificially shifting profits to locations where they are subject to non-taxation or reduced taxation;…