By Date


  • 17-May-2013

    English

    Tax Commissioners unite to fight tax fraud

    The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.

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  • 17-May-2013

    English

    Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

    This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.

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  • 30-April-2013

    English

    OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment

    The Steering Committee of the OECD Global Forum on Transfer Pricing publishes a Draft Handbook on Transfer Pricing Risk Assessment. This Handbook is intended to provide practical guidance to tax administrations in both OECD and non-OECD economies regarding the process of conducting transfer pricing risk assessments. Interested parties are invited to provide comments by 13 September 2013.

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  • 30-April-2013

    English

    International Regulatory Co-operation: Case Studies, Vol. 1 - Chemicals, Consumer Products, Tax and Competition

    The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed.
     
    This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in four sectors: chemical safety, consumer product safety, model tax convention, and competition law enforcement. The four case studies follow the same outline to allow for comparison. 
  • 24-April-2013

    English

    International Regulatory Co-operation - Addressing Global Challenges

    The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions.   In order to eliminate unnecessary regulatory divergences and to address global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules and their application across jurisdictions.This report gathers in a synthetic manner the knowledge and evidence available to date on the various mechanisms available to governments to promote regulatory co-operation, and their benefits and challenges. The review of evidence confirms the increased internationalisation of regulation, which takes place through a wide variety of mechanisms and multiple actors, and highlights a shift in the nature of IRC from complete 'harmonisation' of regulation to more flexible options - such as mutual recognition agreements. Despite growing regulatory co-operation, however, decision making on IRC is not informed by a clear understanding of benefits costs and success factors of the diverse IRC options.
  • 23-April-2013

    English

    Making the tax system less distortive in Switzerland

    The tax burden in Switzerland is low in international comparison, largely reflecting the substantial non-tax compulsory contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and labour earnings is relatively high, whereas the taxation of consumption is low.

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  • 19-April-2013

    English

    OECD reports new developments in tax information exchange

    OECD Secretary-General Angel Gurria has presented a report to G20 Finance Ministers and Central Bank Governors that highlights measures to ensure that all taxpayers pay their fair share.

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  • 19-April-2013

    English

    Tax Transparency and BEPS

    Due to recent events, tax evasion has received unprecedented attention by media worldwide, and citizens are voicing their concerns and expectations for governments to act. This is an essential issue which the G20 must tackle, now more than ever, said OECD Secretary-General in Washington.

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  • 15-April-2013

    English

    Tax evasion: Substantial progress but countries must keep up their efforts

    All of the world’s financial centres, under the impetus of the G20, and adopting the standards developed by the OECD, made a commitment in 2009 to putting an end to tax-motivated bank secrecy. Most of the countries have kept their word but major progress must still be made, said OECD Secretary-General.

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  • 15-April-2013

    German

    Kampf gegen Steuerhinterziehung ist globale Aufgabe

    Kein Land der Welt ist in der Lage, Steuerhinterziehung alleine beizukommen. Gemeinsames Handeln ist unabdingbar. Es geht um das Vertrauen der Steuerzahler in die Wirksamkeit und Gerechtigkeit ihrer Steuersysteme - und wir müssen diesen Kampf gewinnen.

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