What's in the News

Cover Image OECD/G20 Base Erosion and Profit Shifting Project OECD/G20 Base Erosion
and Profit Shifting Project

The OECD has released its first recommendations for new international rules to combat tax avoidance by multinational enterprises under the OECD/G20 Base Erosion and Profit Shifting Project.

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Cover Image Model Tax Convention on Income and on Capital: Condensed Version 2014 Model Tax Convention on Income and
on Capital: Condensed Version 2014

Provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment.

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Cover Image Matching Economic Migration with Labour Market Needs Matching Economic Migration
with Labour Market Needs

This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD.

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Cover Image Standard for Automatic Exchange of Financial Account Information in Tax Matters Standard for Automatic Exchange
of Financial Account Information
in Tax Matters

This publication contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon.