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Addressing the Tax Challenges of the Digital Economy Click to Access:
    http://oecd.metastore.ingenta.com/content/2314251e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-the-tax-challenges-of-the-digital-economy_9789264218789-en
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This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Neutralising the Effects of Hybrid Mismatch Arrangements Click to Access:
    http://oecd.metastore.ingenta.com/content/2314261e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutralising-the-effects-of-hybrid-mismatch-arrangements_9789264218819-en
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This report, produced by the OECD/G20 Project on Base Erosion and Profit Shifting sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address...
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance Click to Access:
    http://oecd.metastore.ingenta.com/content/2314271e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance_9789264218970-en
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This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.
Preventing the Granting of Treaty Benefits in Inappropriate Circumstances Click to Access:
    http://oecd.metastore.ingenta.com/content/2314281e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances_9789264219120-en
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This report from the OECD/G20 Base Erosion and Profit Shifting project examines the issue of preventing the granting of treaty benefits in inappropriate circumstances. It includes proposed changes to the OECD Model Tax convention and summarises...
Guidance on Transfer Pricing Aspects of Intangibles Click to Access:
    http://oecd.metastore.ingenta.com/content/2314291e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/guidance-on-transfer-pricing-aspects-of-intangibles_9789264219212-en
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This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles.
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting Click to Access:
    http://oecd.metastore.ingenta.com/content/2314301e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/guidance-on-transfer-pricing-documentation-and-country-by-country-reporting_9789264219236-en
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This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.