OECD releases latest dispute resolution statistics at its first Tax Certainty Day

The first OECD Tax Certainty Day took place on 16 September 2019 at OECD headquarters in Paris, according to a press release published on the website of the OECD. From the press release: As recognised by G20 Ministers, maintaining and enhancing tax certainty brings benefits for taxpayers and tax administrations alike and is key in ...
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Boosting tax morale – so people and businesses pay tax

The willingness of individuals and businesses to voluntarily pay tax can be improved through better understanding of the complex interlinkages between enforcement, trust in government and the ease of compliance, according to a new report from the OECD. The release of the report was announced in a press release dated 11 September 2019 on the ...
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OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy

On 9 September 2019, the release of the publication of the OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy was announced on the website of the OECD. This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy ...
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As the pace of tax reform slows, countries are urged to take bolder action

The pace of tax reforms has slowed across most leading economies and bolder tax reforms will be needed to address future challenges, according to a new OECD report. This was announced in a press release published on the website of the OECD. Tax Policy Reforms 2019 describes the latest tax reforms across all OECD countries, as well ...
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OECD/G20 CbC Reporting Compilation of Peer Review Reports: key findings re Curaçao

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide. This was announced in a press release published on the website of the OECD. The report also contains a ...
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OECD/G20 CbC Reporting Compilation of Peer Review Reports: key findings re Aruba

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide. This was announced in a press release published on the website of the OECD. The report also contains a ...
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OECD/G20 Inclusive Framework on BEPS delivers tax transparency: Action 13 Country-by-Country reporting shows big progress

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide. This was announced in a press release published on the website of the OECD. CbC reporting, one of the ...
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Rijkswet van 10 juli 2019 tot goedkeuring van het op 11 december 2008 tot stand gekomen Verdrag van de VN inzake de overeenkomsten voor het internationaal vervoer van goederen geheel of gedeeltelijk over zee in Staatsblad

Op 4 september 2019 is de Rijkswet van 10 juli 2019 tot goedkeuring van het op 11 december 2008 te New York tot stand gekomen Verdrag van de Verenigde Naties inzake de overeenkomsten voor het internationaal vervoer van goederen geheel of gedeeltelijk over zee (Trb. 2011, 222 en Trb. 2013, 42) (hierna: het Verdrag) uitgegeven ...
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OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms, including a report on the Netherlands

The work on BEPS Action 14 continues with the publication on 13 Augustus 2019 of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports. This was announced in a press release published on the website of the ...
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Global Forum on tax transparency reveals new compliance ratings for nine jurisdictions

On 30 July 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published nine peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced in a press release published on the website of the OECD. These reports ...
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OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016 with the peer review process of the first eight batches now well underway. This was announced in ...
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OECD releases latest results on preferential regimes and new results on no or only nominal tax jurisdictions

Progress continues on implementing the BEPS Action 5 minimum standard, with a further 22 jurisdictions changing their laws to address harmful tax practices. On 19 July 2019, the Inclusive Framework on BEPS approved the latest results of reviews of jurisdictions' domestic laws conducted by the OECD Forum on Harmful Tax Practices (FHTP). The review covered ...
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OECD and Brazil share outcomes of project to align Brazil’s transfer pricing rules to OECD standard

The OECD and Brazil's Receita Federal (RFB) issued a joint statement at the high-level event held on 11 July 2019 in Brasília, Brazil, to present the outcomes of the 15-month work programme carried out by OECD jointly with RFB. This was announced in a press release published on the website of the OECD. This one-day-long event ...
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OECD-FHTP review of preferential regimes – Aruba

On 19 July 2019, the Inclusive Framework on BEPS approved the latest results of reviews of jurisdictions' domestic laws conducted by the OECD Forum on Harmful Tax Practices (FHTP). The review covered not only preferential tax regimes, but the results of the review of the substantial activities factor for no only nominal jurisdictions. This was ...
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OECD supporting G20 policy priorities at Osaka Summit

At their Summit in Osaka this weekend, G20 leaders agreed on a range of priorities for which analysis and support from the OECD and other international organisations are playing a crucial role. This was announced with a press release published on the website of the OECD. Despite heightened tensions - in particular on trade and ...
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