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Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations

This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.

Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.

OECD releases IT-tools to support exchange of tax information policies

Today, the OECD has released updated and new IT-tools and guidance to support the technical implementation of the exchange of tax information under the Common Reporting Standard (CRS), on Country-by-Country Reporting (CbC) and in relation to tax rulings (ETR).

Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.

Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations

This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.

Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations

This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.

Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation

This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside of direct tax liabilities is under-studied.

Tax Policy Reforms 2017 - OECD and Selected Partner Economies

Countries are using tax policy to drive growth, reduce inequalities and promote behavioural change

Countries have continued the trend towards implementing tax policy reforms as part of wider strategies to boost growth, with a growing focus on reducing inequalities and driving behavioural change, according to a new report from the OECD.

Brunei Darussalam expands its capacity to fight international offshore tax avoidance and evasion

Today, at the OECD Headquarters in Paris, Her Excellency Datin Paduka Malai Halimah Malai Yussof, Ambassador Extraordinary and Plenipotentiary of Brunei Darussalam to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of OECD Deputy Secretary-General, Mr. Masamichi Kono.