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OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

OECD Working Party No. 6 releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines

OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines.

OECD Tax Policy Studies

The list of titles that have been published in the series of Tax Policy Studies. This series aims to disseminiate to a wider audience work undertaken by the OECD Secretariat in the areas of tax policy and tax administration.

Colombia and Mexico sign international tax, human rights and clean business standards

Colombia and Mexico are a step closer to beneffiting from cross border tax co-operation and information sharing. Colombia has signed, and Mexico has deposited its instrument of ratification for the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

Tax: the average tax burden on earnings in OECD countries continues to rise

The average tax and social security burden on employment incomes increased in 26 out of 34 OECD countries in 2011 according to the new OECD Taxing Wages publication. Tax payers in Ireland, Luxembourg, Portugal and the Slovak Republic were among those hit with the largest increases.

Tax evasion: Pressure to end tax evasion grows as the Global Forum publishes new reviews

The Global Forum on Transparency and Exchange of Information for Tax Purposes has just completed peer reviews of 11 jurisdictions. This brings to 70 the number of peer review reports completed since March 2010.

Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address.

Tax: India ratifies Convention on Mutual Administrative Assistance in Tax Matters

India has ratified the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.

Greece: signs international tax agreement to tackle tax evasion

Greece has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement that was developed jointly by the Council of Europe and the OECD and that is open for signature to all countries.

Reforming Fiscal Federalism and Local Government - Beyond the Zero-Sum Game