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  • 9-June-2022

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 27-May-2022

    English

    Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One

    As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on two consultation documents relating to tax certainty: a Tax Certainty Framework for Amount A and Tax Certainty for Issues Related to Amount A under Pillar One.

  • 25-May-2022

    English

    China deposits an instrument for the approval of the Multilateral BEPS Convention

    China has deposited its instrument of approval for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention). China's instrument of approval also covers Hong Kong (China)'s bilateral tax treaties. The Convention will enter into force on 1 September 2022 for China.

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  • 25-May-2022

    English

    Tax challenges arising from digitalisation: Public comments received on the regulated financial services exclusion under Amount A of Pillar One

    On 6 May 2022, the OECD invited public comments on the Regulated Financial Services Exclusion under Amount A of Pillar One to assist members in further refining and finalising the relevant rules. The OECD is grateful to the commentators for their input and now publishes the public comments received.

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  • 24-May-2022

    English

    Labour taxation rebounding as global economy recovers from COVID-19 pandemic

    Effective tax rates on labour rebounded in 2021 as the global economy recovered and many countries began withdrawing or scaling back measures implemented in response to the COVID-19 pandemic, according to a new OECD report.

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  • 24-May-2022

    English

    Taxing Wages 2022 - Impact of COVID-19 on the Tax Wedge in OECD Countries

    This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies. Taxing Wages 2022 includes a special feature entitled: 'Impact of COVID-19 on the Tax Wedge in OECD countries'.
  • 23-May-2022

    English

    Public consultation meeting on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

    The OECD is seeking public input on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard. This public consultation meeting will focus on the key questions identified in the consultation document and issues raised in the written submissions received as part of the consultation process.

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  • 20-May-2022

    English

    Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors, May 2022, Germany

    This report considers the implications of international tax developments over the last 10 years, including the adoption in October 2021 of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy for national tax administrations.

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  • 20-May-2022

    English

    Towards Seamless Taxation - Supporting SMEs to Get Tax Right

    This report looks at how new developments in tax technology can make it easier for SMEs to comply with their tax obligations, leading to reduced burdens on business and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Netherlands’ Tax Administration with the support of the Forum on Tax Administration’s Community of Interest on SMEs.
  • 13-May-2022

    English

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