Technical paper, 28 June 2018. The Global Revenue Statistics Database covers the countries and data from four Revenue Statistics publications, which are each published on an annual basis. These publications are produced to focus on domestic resource mobilisation in each of the four groups of countries. Box 1 provides further information about the individual publications…
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, or would…
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 profit shifting…
TAX ADMINISTRATION IN OECD AND SELECTED NON-OECD COUNTRIES: Comparative Information Series (2010). This series describes key features of the systems in place for administering national taxes in OECD and selected non-OECD countries. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of…
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020.…
This practice note has been prepared under a programme of cooperation between the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration Secretariat and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), as part of a wider effort to address some of the challenges developing countries are facing…
On 19 February 2018, interested parties were invited to provide comments on a consultation document on misuse of residence by investment schemes to circumvent the Common Reporting Standard. The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded…
OECD/G20 BASE EROSION AND PROFIT SHIFTING PROJECT. COUNTRY‑BY‑COUNTRY REPORTING – COMPILATION OF PEER REVIEW REPORTS (PHASE 1). INCLUSIVE FRAMEWORK ON BEPS: ACTION 13. The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, which were designed more than a century ago. Weaknesses in the…
The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, which were designed more than a century ago. Weaknesses in the current rules create opportunities for base erosion and profit shifting (BEPS), requiring bold moves by policy makers to restore confidence in the system…
OECD Taxation Working Papers N. 34: STATUTORY TAX RATES ON DIVIDENDS, INTEREST AND CAPITAL GAINS. THE DEBT EQUITY BIAS AT THE PERSONAL LEVEL (Michelle Harding, Melanie Marten). 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,…