• 16 May 2003
  • OECD
  • Pages: 128
This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article.
  • 19 Jul 2013
  • OECD
  • Pages: 48
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
German, Russian, Spanish, French, Portuguese
  • 12 Feb 2013
  • OECD
  • Pages: 88
This report presents 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.
French, Japanese, Spanish, German, Portuguese, All
Building on OECD previous analysis, this publication shows that Kazakhstan’s environmental payments (environmentally related taxes, non-compliance penalties and compensation for damage regulation) for industrial air pollutants, as currently applied,...
  • 15 Sep 2010
  • OECD
  • Pages: 88
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks...
  • 16 Sep 2014
  • OECD
  • Pages: 200
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Chinese, French, Korean, German
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 1.
This report highlights the key opportunities and challenges in establishing, operating, or improving advanced analytics functions in tax administrations. The report provides practical examples of how administrations are currently utilising advanced...
  • 05 Nov 2019
  • African Union Commission, OECD
  • Pages: 253
What are the major economic and social trends in Africa? What is Africa’s role in globalisation? This annual report presents an Africa open to the world and towards the future. Africa’s Development Dynamics uses the lessons learned in the five...
Portuguese, French
  • 03 May 2002
  • OECD
  • Pages: 32
This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of ...
  • 03 Jul 2015
  • OECD
  • Pages: 240
This report produced in co-operation with the International Energy Agency (IEA), the International Transport Forum (ITF) and the Nuclear Energy Agency (NEA) identifies the misalignments between climate change objectives and policy and regulatory...
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...
Polish, Spanish, French, German
  • 12 Feb 2001
  • OECD
  • Pages: 73
Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred ...
  • 26 Aug 2016
  • OECD
  • Pages: 20
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Spanish, French, German
Examines ways to prevent and combat the misuse of corporate entities. The report shows that the types of corporate entities misused most frequently are those that provide the greatest degree of anonymity to their beneficial owners.
  • 17 Jul 1998
  • OECD
  • Pages: 60
This volume enables the reader to discover exactly what features of the tax and benefit system cause disincentives to work; it compares all the different benefits made available to those without work and the taxes they pay with potential in-work incomes.
  • 14 Dec 1999
  • OECD
  • Pages: 68
This book addresses all the complicated interactions of tax and benefit systems for many different family types and labour market situations. This year's edition includes a section that describes the changes that occurred over the two-year period...
  • 25 Jun 2002
  • OECD
  • Pages: 64
This annual report compares the incomes of a range of family types in and out of work in 1999 and describes the incentives to work, either part-time or full-time, across OECD countries.
  • 30 Nov 2004
  • OECD, European Union
  • Pages: 142
The 2004 edition of OECD Benefits and Wages provides results for 2001 and 2002. Unemployment and related welfare benefits help prevent those without work from falling into poverty but can at the same time reduce the incentive to work; this is one of...
  • 13 Dec 2007
  • OECD
  • Pages: 206
Launched in 1998, the latest edition of this series (formerly entitled Benefit Systems and Work Incentives) provides detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they are liable to pay across...
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