OECD: Taxing Energy Use 2019
Taxing Energy Use 2019 was released by the OECD on 15 October 2019. The publication gives a picture of the activity by governments in introducing energy and carbon taxes, looking at the progress made and reaching conclusions on how governments
See MoreOECD: Tax Talk Summarises Developments on Taxing the Digital Economy
A Tax Talk held by the OECD on 9 October 2019 summarised developments on dealing with the tax challenges of the digital economy. Pillar One On 9 October 2019 the OECD Secretariat published a Secretariat Proposal for a “Unified Approach”
See MoreOECD: Tax Report to G20 Finance Ministers
The tax report by the OECD Secretary General to G20 Finance Ministers and Central Bank Governors was published on 9 October 2019. Digital Economy The digitalisation of the economy has led to problems in application of the existing tax rules
See MoreOECD: Unified Approach on Taxing the Digital Economy
On 9 October 2019 the OECD Secretariat published a Secretariat Proposal for a “Unified Approach” under Pillar One of the approach to taxing certain digital activities. Comments on the paper are invite by 12 November 2019 and a public
See MoreOECD: Stage 2 peer reviews of CbC reporting
On 3 September 2019 the OECD has now issued the report on the stage two peer reviews looking at the implementation of CbC reporting requirements. A total of 116 jurisdictions are covered by the report. Action 13 of the OECD action plan on base
See MoreOECD: Tax Policy Reforms 2019
The 2019 edition of Tax Policy Reforms: OECD and Selected Partner Economies examines tax reforms in OECD and some partner countries. This is the fourth edition of the report which puts together comparative information in relation to tax reforms in
See MoreOECD: Input requested for dispute resolution peer reviews
On 15 July 2019 the OECD invited interested parties to submit input in relation to issues around access to the mutual agreement procedure; availability of clear MAP guidance; and timely implementation of the outcomes of the MAP, in a number of
See MoreOECD and Brazil: Report on project to align transfer pricing rules with OECD standards
On 7 July 2019 the OECD and Brazil’s tax administration (RFB) published a report on the results of the work programme launched in February 2018 to analyse Brazil's transfer pricing framework and the similarities and divergences between the
See MoreG20 Finance Ministers issue final communique
The communique issued following the meeting of G20 Finance Ministers and Central Bank governors on 8 and 9 June 2019 covered a number of financial issues of international concern including international tax developments. The Finance Ministers noted
See MoreOECD: Work plan on taxation of digital economy
The OECD reported on 31 May 2019 that a program of work has been agreed for work to reach agreement on the tax challenges arising from the digitalisation of the economy. A document has been issued outlining a plan for continuing discussion around
See MoreOECD: Taxing Wages 2019
On 11 April 2019 the OECD released Taxing Wages 2019 analysing developments relating to taxation and social security contributions for workers across the OECD countries in 2018. The general conclusion of the report is that there was a slight
See MoreOECD: Call for Comments on Tax Morale and Developing Countries
On 10 April 2019 the OECD issued a call for comments on its work on tax morale. Tax morale is often defined as the intrinsic motivation to pay taxes. A first draft of its future publication on the subject was presented at a conference on the role
See MoreOECD: Forum on Tax Administration meeting discusses work plans
From 26 to 28 March 2019 the twelfth plenary meeting of the OECD Forum on Tax Administration (FTA) took place with delegates including senior tax officials, business representatives and international organisations. The main themes discussed were
See MoreOECD: Morocco joins the inclusive framework on BEPS
On 9 March 2019 the OECD announced that Morocco has joined the Inclusive Framework on base erosion and profit shifting (BEPS). This means that a total of 129 countries and jurisdictions are taking part in the Inclusive Framework. The countries
See MoreOECD: Taxpayer input required for eighth batch of dispute resolution peer reviews
The OECD announced on19 February 2019 that it is currently collecting taxpayer input in preparation for the eight batch of stage 1 peer reviews in relation to improving the tax treaty dispute resolution process under Action 14 of the project on base
See MoreOECD: Comment period extended on tax challenges of digitalisation
On 19 February 2019 the OECD announced that the consultation period in relation to the public consultation document on possible solutions to the tax challenges of digitalisation has been extended to 6 March 2019. The public consultation meeting on
See MoreUK: Support for Tax Capacity Building
On 19 February 2019 the UK’s Department for International Development (DFID) announced new assistance to give support to developing countries in generating greater tax revenue, tackling tax avoidance and creating a level playing field for
See MoreOECD: Consultation document on tax challenges to the digital economy
On 13 February 2019 the OECD’s Inclusive Framework published a consultation document on issues relating to the tax challenges of digitalisation of the economy. This follows the publication on 29 January 2019 of a Policy Note and the agreement of
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