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Tax Challenges Arising from Digitalisation – Interim Report 2018

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
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Secretary-General's Report to Ministers 2018

The OECD Secretary-General's annual report to ministers covers the OECD’s 2017 activities and some 2018 highlights. It includes the Secretary-General's activities and those of his office, the OECD’s horizontal programmes and directorate activities,...
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Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 14.
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Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.
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Making Dispute Resolution More Effective – MAP Peer Review Report, France (Stage 1)

Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...
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Making Dispute Resolution More Effective – MAP Peer Review Report, Luxembourg (Stage 1)

This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD...
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