OECD launches new handbook to strengthen tax administrations’ capacity to support the fight against money laundering and terrorist financing

The OECD is encouraging tax administrations around the globe to step up their efforts to support the fight against money laundering and terrorist financing with the launch of a handbook intended to raise the awareness of tax examiners, auditors, and investigators of the important role they can play in combatting these crimes. This was announced ...
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OECD Secretary-General report to G20 Finance Ministers and Central Bank Governors

On 8 June 2019, the OECD released the 2019 OECD Secretary-General Report to G20 Finance Ministers and Central Bank Governors. The report contains a brief overview provided by the Secretary-General (see hereafter) as well as tables and overviews regarding the status of various actions. Aruba Aruba is being welcomed as one of the 13 new ...
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Implementation of tax transparency initiative delivering concrete and impressive results

International efforts to improve transparency via automatic exchange of information on financial accounts are improving tax compliance and delivering concrete results for governments worldwide, according to new data released on 7 June 2019 by the OECD. More than 90 jurisdictions participating in a global transparency initiative under the OECD’s Common Reporting Standard (CRS) since 2018 ...
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International community agrees on a road map for resolving the tax challenges arising from digitalisation of the economy

The international community has agreed on a road map for resolving the tax challenges arising from the digitalisation of the economy, and committed to continue working toward a consensus-based long-term solution by the end of 2020, the OECD announced in a press release dated 31 May 2019 on the website of the OECD. The 129 ...
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Distance-based charging supports the shift to sustainable road transport, can help sustain tax revenues and improve environmental and mobility outcomes

Distance-based charges can help sustain tax revenues and improve environmental and mobility outcomes as future vehicles rely less on fossil fuels. According to a new report, Tax Revenue Implications of Decarbonising Road Transport - Scenarios for Slovenia, released on 22 May 2019, tax revenue from diesel and gasoline use in private cars is likely to decline ...
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Public comments received on draft report on tax morale

On 10 April 2019, interested parties were invited to provide comments on its forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. The OECD is grateful to the commentators for their input and now publishes the public comments received. This was announced by the OECD with a press ...
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Staatssecretaris deelt voorgenomen besluit vernieuwde rulingpraktijk met Tweede Kamer (Nederland)

De Nederlandse staatssecretaris van Financiën heeft met een brief van 23 april 2019 aan de Tweede Kamer het voorgenomen beleidsbesluit voor rulings met een internationaal karakter met de Kamer gedeeld en op onderdelen nadere toelichting gegeven. Het voorgenomen besluit is als bijlage 1 bij de brief gevoegd. Tevens zijn "Voorbeelden wel/geen toegang tot ruling met ...
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Tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital

On 25 April 2019 the OECD published the Tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, the Recommendation of the ...
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Reforms in a few countries drive a decline in average OECD labour taxes

Income tax and social security contributions declined slightly for the average worker across the OECD in 2018, driven by major reforms in a handful of countries, according to a new OECD report. This was announced by the OECD with a press release dated 12 April 2019. Taxing Wages 2019 shows that the “tax wedge” – ...
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OECD invites public comments on draft report on tax morale

As part of the ongoing work on tax morale, the OECD is seeking public comments on its forthcoming publication What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. This was announced by the OECD with a press release dated 10 April 2019. A first draft was presented and discussed at a ...
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Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation

The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation, according to a press release on the website of the OECD. Hans Christian Holte, Chair of the FTA ...
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Beleidsplan Europees Parlement voor eerlijkere en effectievere belastingheffing: zeven EU-landen vertonen kenmerken van een belastingparadijs en faciliteren agressieve belastingplanning

Op dinsdag 26 maart 2019 heeft het Europees Parlement (EP) een beleidsplan aangenomen voor eerlijkere en effectievere belastingheffing en voor de aanpak van financiële misdaden. Zo is op dinsdag 26 maart 2019 bekend gemaakt met een bericht op de website van het EP. De aanbevelingen, aangenomen met 505 stemmen voor, 63 tegen en 87 onthoudingen, ...
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Taxation and the future of work; How tax systems influence choice of employment form

The OECD Taxation Working Paper: “Taxation and the future of work; How tax systems influence choice of employment form” (March 21, 2019) has been published on the website of the OECD (March 21, 2019). From the summary on the website of the OECD: Recent policy discussion has highlighted the variety of ways in which the ...
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Global tax community welcomes new measures to enlist online marketplaces in the collection of VAT/GST in e-commerce

Delegates from over 100 jurisdictions, including regional and international organisations, have unanimously endorsed new rules that will ensure the collection of additional VAT/GST revenues and will level the playing field between operators in traditional and online markets. Meeting in Melbourne, Australia on 20-22 March 2019, around 300 participants attending the Global Forum on VAT, welcomed ...
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Tax Morale and Integrity in Developing Countries

On 19 March 2019, the event: “Tax Morale and Integrity in Developing Countries” was held in the OECD Conference Centre Auditorium (with live streaming). This was announced in March 2019 with a press release published on the website of the OECD. From the press release: Tax morale measures taxpayer perceptions and attitudes towards paying and ...
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