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  • 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,...
Russian
  • 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.
French
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 ...
French
  • 01 Aug 2017
  • OECD
  • Pages: 132
La primera edición presenta una evaluación integral de la política tributaria de Costa Rica, y ofrece recomendaciones de política fiscal.
English
Dieser Bericht, der Teil des OECD/G20-Projekts Gewinnverkürzung und Gewinnverlagerung ist, setzt sich mit den Fragen auseinander, die sich bei der Entwicklung eines multilateralen Instruments zur Modifikation von bilateralen Steuerabkommen stellen.
Chinese, French, English, Korean
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, French, English, Portuguese, Spanish
Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten. Schlupflöcher, die zwischen den einzelnen nationalstaatlichen Regimen entstehen, können somit von multinationalen Unternehmen dazu...
English, French, Portuguese, Russian, Spanish
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