OECD Environment Working Papers n° 88: COMPETITIVENESS IMPACTS OF THE GERMAN ELECTRICITY TAX

OECD Environment Working Papers n° 88: COMPETITIVENESS IMPACTS OF THE GERMAN ELECTRICITY TAX. Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. Furthermore, environmental goals might not be reached if pollution shifts…

OECD – INTERNATIONAL COMPLIANCE ASSURANCE PROGRAMME. PILOT HANDBOOK. WORKING DOCUMENT

OECD – INTERNATIONAL COMPLIANCE ASSURANCE PROGRAMME. PILOT HANDBOOK. WORKING DOCUMENT. 1. The International Compliance Assurance Programme (ICAP) is a programme for a multilateral cooperative risk assessment and assurance process. It is designed to be a swift and coordinated approach to providing multinational groups (MNE groups) willing to engage actively, openly and in a fully transparent…

OECD – COMPILATION OF COMMENTS PUBLIC COMMENTS ON THE DISCUSSION DRAFT ON MANDATORY DISCLOSURE RULES FOR ADDRESSING CRS AVOIDANCE ARRANGEMENTS AND OFFSHORE STRUCTURE

OECD – COMPILATION OF COMMENTS PUBLIC COMMENTS ON THE DISCUSSION DRAFT ON MANDATORY DISCLOSURE RULES FOR ADDRESSING CRS AVOIDANCE ARRANGEMENTS AND OFFSHORE STRUCTURES. On 11 December 2017, interested parties were invited to provide comments on a discussion draft on model mandatory disclosure rules. The model rules are intended to target promoters and service providers with a material involvement…

OECD – BEPS ACTION 13. GUIDANCE ON THE IMPLEMENTATION OF COUNTRY-BY-COUNTRY REPORTING

 All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking high level risk assessment of transfer pricing and other BEPS related tax risks,…