OECD – Tax Administration Responses to COVID-19: Recovery Period Planning

Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff and customers. In order to help inform tax administrations’ decision-making…

Tackling the coronavirus: OECD Forum on Tax Administration publishes advice on business continuity considerations for tax administrations

The OECD Forum on Tax Administration (FTA), in collaboration with the Intra-European Organisation of Tax Administrations (IOTA) and the Inter-American Center of Tax Administrations (CIAT), has today published a reference document on critical business continuity considerations for tax administrations in the context of the COVID-19 pandemic. This document is based on input from across the…

OECD/G20 Base Erosion and Profit Shifting Project. Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping. INCLUSIVE FRAMEWORK ON BEPS: ACTION 6

OECD/G20 Base Erosion and Profit Shifting Project. Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping. INCLUSIVE FRAMEWORK ON BEPS: ACTION 6. Action 6 of the BEPS Project identified treaty abuse, and in particular treaty shopping, as one of the principal sources of BEPS concerns. Owing to the seriousness of treaty shopping,…

OECD – FORUM ON TAX ADMINISTRATION – TAX ADMINISTRATION  RESPONSES TO COVID -19: SUPPORT FOR TAXPAYERS

OECD – FORUM ON TAX ADMINISTRATION – TAX ADMINISTRATION  RESPONSES TO COVID -19: SUPPORT FOR TAXPAYERS. The Covid -19 emergency will affect the lives of many people around the globe. There are a number of ways that governments and tax administrations can ease burdens on Taxpayers and support businesses and individuals with cash-flow problems or…