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Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, this book tailors the OECD’s policy advice to the specific and timely priorities of Germany and the Euro Area, focusing on how their governments can make reform happen.
The Workshop held by OECD in October 2003, in Paris, France, brought together leading experts to take stock of “the state of the art" on the economics of waste and to help select topics on which the OECD could usefully do additional work. The book comprises the Workshop papers by leading experts.
The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.
This OECD Emission Scenario Document (ESD) provides information on the sources, use patterns, and potential release pathways of chemicals used in the adhesive formulation industry. The document presents standard approaches for estimating the environmental releases of and occupational exposures to additives and components used in adhesive formulations. These approaches are intended to provide conservative, screening-level
estimates resulting in release and exposure amounts that are likely to be higher, or at least higher than average, than amounts that might actually occur in the real world setting.
This book brings together two studies both related to the very important issue of land: it examines the way in which agricultural and other policies affect how it changes hands, its value and use patterns. The first study looks at policies affecting farmland mobility and calls for an easing of regulations to allow the agricultural sector to be more responsive to market forces. The second study shows that agricultural support is often capitalised into land and other asset values. As a result there is strong resistance to policy reform, entry into the agricultural sector is difficult and the recipients of benefits are not always those intended when the policies were put in place.
Now more than ever, administrative simplification is a priority in countries seeking to improve public governance and regulatory quality in order to boost competition and growth. To date, Poland has adopted a complex administrative simplification programme, based on methods successfully used in other OECD countries. It has two main streams: one focused on simplifying licences and permits, the other on measuring and reducing regulatory burdens. This report reviews the programme with the aim of helping Poland to make it and its implementation more efficient.
The report shows that although many important elements of regulatory policy are now formally in place in Poland, in practice, there is still an implementation gap. The OECD recommends that Poland re-launches its programme by:
· Setting new, realistic targets and timelines
· Developing action plans for individual ministries
· Creating efficient co-ordination structures and reporting mechanisms
· Improving continuous stakeholders involvement
Poland should also strengthen its regulatory impact assessment system by improving quality control, strengthening capacities, and possibilities for public control. Consultations throughout the whole process of making legislation should also be improved.
Administrative simplification in Viet Nam has reached a defining moment. In 2007, the government launched “Project 30”, the goal of which was to reduce administrative procedures by 30% as part of ambitious reforms to modernise the public service and simplify the regulatory environment for businesses. These reforms support the development of infrastructure, increased productivity, greater foreign direct investment and a high rate of growth. Administrative simplification efforts, once fully implemented, will enhance regulatory quality and stimulate competitiveness and equitable growth. It was within this context that Viet Nam invited OECD to evaluate achievements so far and suggest future directions, including options for a ten-year programme for regulatory reform grounded in international best practice.
This report details Project 30 and related initiatives. Using international comparisons and incorporating experience from similar reforms in other countries, it explores how Viet Nam can rapidly bring about the full potential of Project 30 and introduce a complete range of regulatory reform instruments in the near future. The lessons learnt from the management of a major administrative simplification initiative in Viet Nam will be useful to other countries seeking to improve their regulatory framework and to reduce administrative burdens, especially in the developing world and in transition countries.
This report is published in English; a French translation of the executive summary has been included in this volume.