OECD – Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles INCLUSIVE FRAMEWORK ON BEPS: ACTION 8

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…

PROGRAM TO ADRESS BEPS IN MINING. LIMITING THE IMPACT OF EXCESSIVE INTEREST DEDUCTION ON MINING REVENUES. CONSULTATION DRAFT

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…

OECD – Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard

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

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…

OECD – ADDITIONAL GUIDANCE ON THE ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS. BEPS ACTION 7. MARCH 2018

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

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,…

OECD – Taxing Wages 2016-2017

SPECIAL FEATURE: DIFFERENCES IN THE DISPOSABLE INCOMES OF HOUSEHOLDS WITH AND WITHOUT CHILDREN. This annual publication provides details of taxes paid on wages in all 35 member countries of the OECD. The information contained in the Report covers the personal income tax and social security contributions paid by employees, the social security contributions and payroll…