OECD – MONEY LAUNDERING AND TERRORIST FINANCING AWARENESS HANDBOOK FOR TAX EXAMINERS AND TAX AUDITORS. The purpose of the Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors is to raise the awareness level of tax examiners and tax auditors regarding money laundering and terrorist financing. As such, the primary audience…
OECD Taxation Working Papers N. 38 – CORPORATE EFFECTIVE TAX RATES: MODEL DESCRIPTION AND RESULTS FROM 36 OECD AND NON-OECD COUNTRIES. This paper presents the new OECD model for the calculation of forward-looking effective tax rates and provides first empirical results based on an OECD survey, conducted in 2016, collecting comparable crosscountry information on corporate…
OECD TAX AND DEVELOPMENT. PRINCIPLES TO ENHANCE THE TRANSPARENCY AND GOVERNANCE OF TAX INCENTIVES FOR INVESTMENT IN DEVELOPING COUNTRIES. Many countries, developed and developing alike, offer various incentives in the hope of attracting investors and fostering economic growth. Yet there is strong evidence that calls into question the effectiveness of some tax incentives for investment,…
OECD Taxation Working Papers N. 28 – DISTINGUISHING BETWEEN “NORMAL” AND “EXCESS” RETURNS FOR TAX POLICY. This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there…
United Nations Practical Manual on Transfer Pricing for Developing Countries (2017). This second edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries (the Manual) is intended to draw upon the experience of the first edition (2013) including feedback on that version, but it is also intended to reflect developments in the…
OECD/UNDP – Tax Inspectors Without Borders. Annual Report 2017/18. This Annual Report from Tax Inspectors Without Borders (TIWB) covers the period May 2017 to April 2018. TIWB’s practical and results-oriented approach to supporting domestic resource mobilisation is proving increasingly relevant in a fast moving international environment. TIWB is contributing to the United Nations’ Financing for…
OECD Taxation Working Papers N. 37 – UNINTENDED TECHNOLOGY-BIAS IN CORPORATE INCOME TAXATION: THE CASE OF ELECTRICITY GENERATION IN THE LOW-CARBON TRANSITION. This paper shows that corporate income tax (CIT) provisions can lead to different effective tax rates for different technologies producing the same output but having different cost structures, under otherwise identical CIT provisions.…
OECD Taxation Working Papers N. 40 – Tax policies for inclusive growth in a changing world. This paper, Tax policies for inclusive growth in a changing world, has been prepared in support of Argentina’s G20 Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has…
OECD – Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. 1. The purpose of these model mandatory disclosure rules is to provide tax administrations with information 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…
OECD – REFORMS OF FISCAL RELATIONS IN BRAZIL: Main issues, challenges, and reforms. Ana Luisa Fernandes and Pricilla Santana (2018). 1. This document is submitted to delegates for information and discussion at the 14th annual meeting of the OECD Network on Fiscal Relations across Levels of Government. It supports the discussion of the roundtable session…