OECD – GUIDANCE ON THE TRANSFER PRICING IMPLICATIONS OF THE COVID-19 PANDEMIC

The  “Guidance  on  the  transfer  pricing  implications  of  the  COVID-19 pandemic”  represents  the  consensus  view  of  the  137  members  of  the Inclusive Framework on BEPS regarding the application of the arm’s length principle and the OECD Transfer Pricing Guidelines to issues that may arise or be exacerbated in the context of the COVID-19 pandemic. The…

OECD/Global Forum on Transparency and Exchange of Information for Tax Purposes  – MODEL MANUAL ON EXCHANGE OF INFORMATION FOR TAX PURPOSES

OECD/Global Forum on Transparency and Exchange of Information for Tax Purposes  – MODEL MANUAL ON EXCHANGE OF INFORMATION FOR TAX PURPOSES. This model manual on exchange of information (EOI) has been prepared by the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) with the co‑operation of the…

OECD – TAX DATABASE – KEY TAX RATE INDICATORS. TAX RATES ON LABOUR, CORPORATE INCOME AND CONSUMPTION

OECD – TAX DATABASE – KEY TAX RATE INDICATORS. TAX RATES ON LABOUR, CORPORATE INCOME AND CONSUMPTION. September 2021. This summary presents comparative information on a range of statutory tax rates and tax rate indicators in OECD countries, encompassing personal income tax rates and social security contributions, corporate income tax rates and value-added taxes. These…

OECD/G20 Base Erosion and Profit Shifting Project – Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

OECD/G20 Base Erosion and Profit Shifting Project – Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance. More than 15 years have passed since the publication of the Organisation for Economic Co-operation and Development’s (OECD) 1998 Report Harmful Tax Competition: An Emerging Global Issue and the underlying policy concerns expressed then are…

OECD – Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

Corruption seriously damages the fabric of society. It wrongly enriches criminals at the expense of public trust in institutions, creates an unlevel playing field for law-abiding businesses, and radically limits progress on the United Nations’ Sustainable Development Goals. Corruption, in all its forms, is a complex crime and through modern technology, criminals are using increasingly…

OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments

The OECD has published updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 20 jurisdictions. These updated profiles also contain new information on countries’ legislation and practices regarding the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to attribute profits to permanent establishments.

OECD – Revenue Statistics in Asia and the Pacific 2021 EMERGING CHALLENGES FOR THE ASIA‑PACIFIC REGION IN THE COVID‑19 ERA

Revenue Statistics in Asia and the Pacific is a joint publication by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland,…