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  • 1
    Online Resource
    Online Resource
    Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407244 , 9789264311503 , 9789264523104
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Harmful Tax Practices - 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5
    Keywords: Taxation
    Abstract: Le Rapport sur l’Action 5 établit l’un des quatre standards minimums prévus par le projet BEPS que tous les membres du Cadre inclusif se sont engagés à mettre en œuvre. Un aspect du standard minimum défini par l’Action 5 se rapporte au processus d’examen par les pairs des régimes fiscaux préférentiels afin d’identifier les caractéristiques de ces régimes qui peuvent faciliter l'érosion de la base et le transfert de bénéfices et peuvent donc avoir une incidence défavorable sur l'assiette fiscale d'autres juridictions. Ce rapport d'étape constitue une mise à jour du rapport de 2015 sur l’Action 5 du BEPS et du Rapport d'étape de 2017. Il contient les résultats de l'examen de tous les régimes fiscaux préférentiels des membres du Cadre inclusif sur le BEPS qui ont été identifiés depuis le projet BEPS. Les résultats présentés sont ceux en date du mois de janvier de 2019. En outre, le Cadre inclusif a approuvé une nouvelle norme rétablissant l'obligation d'activités substantielles pour les juridictions qui ne prélèvent pas d’impôt ou qu’un impôt insignifiant. Ce rapport décrit en détail cette nouvelle norme ainsi que les autres initiatives engagées en vue de compléter ou de réviser le cadre applicable aux pratiques fiscales dommageables. Enfin, il présente les prochaines étapes des travaux consacrés aux pratiques fiscales dommageables.
    DOI: 10.1787/9789264311503-fr
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264455030
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.
    DOI: 10.1787/5a837e0a-en
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591493
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
    DOI: 10.1787/322136b0-en
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264341722
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marshallinseln ; Taxation ; Marshall Islands ; Marshallinseln ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Marshall Islands.
    DOI: 10.1787/89b5f984-en
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264466197
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
    DOI: 10.1787/46034be3-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625556
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
    DOI: 10.1787/4599c8b2-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474079
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
    DOI: 10.1787/c66636e8-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264717466
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
    DOI: 10.1787/b0de32d9-en
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    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Canada (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264408111
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Canada (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kanada ; G20-Staaten ; Taxation ; Canada ; Kanada ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/67dba2bb-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264321816 , 9789264395138 , 9789264560369
    Language: English
    Pages: 1 Online-Ressource (611 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings
    Keywords: Taxation ; Steuerbescheid
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.
    DOI: 10.1787/7cc5b1a2-en
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    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264604032
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic ; Dominikanische Republik ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic.
    DOI: 10.1787/7f68d3cf-en
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  • 12
    Online Resource
    Online Resource
    Směrnice OECD o převodních cenách pro nadnárodní podniky a daňové správy 2017 (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9789264812888
    Language: Czech
    Pages: 1 Online-Ressource (368 p.)
    Parallel Title: Parallele Sprachausgabe 跨国企业与税务机关 转让定价指南 2017
    Parallel Title: Parallele Sprachausgabe Çok Uluslu İşletmeler ve Vergi İdareleri için OECD Transfer Fiyatlandırması Rehberi 2017
    Parallel Title: Parallele Sprachausgabe Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017
    Parallel Title: Parallele Sprachausgabe OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
    Parallel Title: Parallele Sprachausgabe OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2017
    Parallel Title: Parallele Sprachausgabe Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias 2017
    Keywords: Taxation ; Trade ; Industry and Services
    Abstract: Toto vydání Směrnice o převodních cenách z roku 2017 zahrnuje podstatné revize provedené v roce 2016, aby odráželo vysvětlení a revize dohodnuté ve Zprávách o Akcích 8-10 BEPS z roku 2015 “Přizpůsobení převodních cen ekonomické aktivitě“ a Akci 13 „Dokumentace k převodním cenám a CbCR“. Směrnice zahrnuje také revidované pokyny o režimech bezpečných přístavišť (safe harbours) schválené v roce 2013, které uznávají, že správně navržená safe harbours mohou pomoci zmírnit určité komplikace v souvislosti s dodržováním předpisů a poskytnout daňovým poplatníkům větší jistotu. Toto vydání také obsahuje změny v konzistenci, které byly provedeny ve zbytku Směrnice OECD o převodních cenách. Směrnice OECD o převodních cenách byla ve svém původním znění schválena Radou OECD v roce 1995.
    DOI: 10.1787/fb80b515-cs
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  • 13
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264980570
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United Kingdom (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Großbritannien ; G20-Staaten ; Taxation ; United Kingdom ; G-20-Staaten ; Großbritannien ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/33e2bf3d-en
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    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264944046
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
    DOI: 10.1787/3f820b8e-en
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    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264790186
    Language: English
    Pages: 1 Online-Ressource (137 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia ; Bericht ; Malaysia ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Malaysia.
    DOI: 10.1787/d422824d-en
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  • 16
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264772984
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
    DOI: 10.1787/85e69082-en
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    MPI Ethno. Forsch.
  • 17
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264937314
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of ; Mikronesien ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia.
    DOI: 10.1787/4bc8ab63-en
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    MPI Ethno. Forsch.
  • 18
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264729407
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niederlande ; Taxation ; Netherlands ; Niederlande ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands.
    DOI: 10.1787/fdce8e7f-en
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  • 19
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Turkey (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310087
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
    DOI: 10.1787/9789264310087-en
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  • 20
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Estonia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310742
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
    DOI: 10.1787/9789264310742-en
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  • 21
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264922808
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia ; Nordmazedonien ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia.
    DOI: 10.1787/c02d85f9-en
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  • 22
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    Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) : Inclusive Framework on BEPS: Action 13 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264714175 , 9789264762718 , 9789264342187
    Language: English
    Pages: 1 Online-Ressource (566 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Country-by-country reporting
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; Taxation ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/f9bf1157-en
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  • 23
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    Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264327658
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United States (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; USA ; G20-Staaten ; Taxation ; United States ; G-20-Staaten ; USA ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/305147e9-en
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  • 24
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264629783
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama.
    DOI: 10.1787/5f2584a0-en
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  • 25
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264881358
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
    DOI: 10.1787/12acb5ea-en
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  • 26
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264810389
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
    DOI: 10.1787/43add6b6-en
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  • 27
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Belgium (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264876989
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Belgium (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Belgien ; G20-Staaten ; Taxation ; Belgium ; Belgien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/734c25f4-en
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  • 28
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840706
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kroatien ; Taxation ; Croatia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia.
    DOI: 10.1787/ccacbca7-en
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  • 29
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264794511
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation ; Croatia
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Croatia.
    DOI: 10.1787/9dc5933f-en
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  • 30
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598362
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica ; Costa Rica ; Finanzverwaltung ; Steuer ; Grenzüberschreitende Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica.
    DOI: 10.1787/4d74d8a2-en
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264519916
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vereinigte Arabische Emirate ; Taxation ; United Arab Emirates
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates.
    DOI: 10.1787/78bb1919-en
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  • 32
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    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty : Forum on Tax Administration (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264578630
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Joint Audit 2019
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation ; OECD ; Finanzverwaltung ; Grenzüberschreitende Kooperation
    Abstract: Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
    DOI: 10.1787/17bfa30d-en
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  • 33
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    Women and Trade Networks in West Africa (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264683358
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Series Statement: West African Studies
    Parallel Title: Parallele Sprachausgabe Femmes et réseaux marchands en Afrique de l’Ouest
    Parallel Title: Erscheint auch als Women and trade networks in West Africa
    Keywords: Frauen ; Netzwerk ; Unternehmensnetzwerk ; Lieferkette ; Westafrika ; Development ; Westafrika ; Handel ; Frau
    Abstract: Women make a significant contribution to West Africa's food economy, perpetuating a long tradition of commerce and participating in cross-border trade and regional outreach. Their activities face numerous obstacles but also present important opportunities, highlighted in this report through an unprecedented relational and spatial analysis of social networks. The study focuses on the rice sector in the Dendi region (Benin, Niger and Nigeria) and on the regional governance networks that support women's entrepreneurship. It confirms that Nigeria occupies a privileged position due to its demographics and growing urbanisation. The report proposes the development of innovative public policies based on the reinforcement of the social capital of women and policy approaches that promote better integration of the initiatives undertaken by governments, international and non-governmental organisations to empower women and strengthen their resilience.
    DOI: 10.1787/7d67b61d-en
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  • 34
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264745322
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Spanien ; Taxation ; Spain ; Spanien ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
    DOI: 10.1787/997a7b23-en
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264826601
    Language: English
    Pages: 1 Online-Ressource (119 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Libanon ; Taxation ; Lebanon ; Libanon ; Steuerrecht
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Lebanon.
    DOI: 10.1787/939f334e-en
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  • 36
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    Addressing Industrial Air Pollution in Kazakhstan : Reforming Environmental Payments Policy Guidelines (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264937079 , 9789264438422 , 9789264641495
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallele Sprachausgabe РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ: Руководящие принципы реформирования политики в области экологических платежей
    Parallel Title: Erscheint auch als Addressing industrial air pollution in Kazakhstan
    Keywords: Luftverschmutzung ; Industrie ; Umweltabgabe ; Reform ; Kasachstan ; Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Abstract: Kazakhstan has recorded impressive economic growth rates since its independence, driven mainly by export of commodities and high rate of energy use. These rates are not sustainable and are generating significant air pollution, in particular from industrial stationary sources. This is putting at risk the country’s development ambitions to become one of the top global economies by 2050 and converge towards OECD living standards. 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, impede energy efficiency and pollution abatement with heavy-handed non-compliance responses and focus on rising revenues. They also add to the cost of doing businesses in the country with limited environmental benefit. In the spirit of the Polluter-Pays Principle, much more reforms of regulation of environmental payments are needed. This report provides guidelines for reform drawing from air pollution regulations in OECD member countries and the results of the analysis of the system in Kazakhstan carried out by the OECD in close co-operation with the Government of Kazakhstan.
    DOI: 10.1787/0e04ea86-en
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  • 37
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700109
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
    DOI: 10.1787/30ffa4a6-en
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  • 38
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264850415
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa ; Samoa ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.
    DOI: 10.1787/d8954bf5-en
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  • 39
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264790841
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
    DOI: 10.1787/b9018c2d-en
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  • 40
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264995468
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru ; Nauru ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru.
    DOI: 10.1787/43120c29-en
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  • 41
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820456
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
    DOI: 10.1787/deb42398-en
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  • 42
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264691162
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia.
    DOI: 10.1787/186f45ba-en
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  • 43
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264597181
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg.
    DOI: 10.1787/7ba732bf-en
    URL: lizenzpflichtig
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  • 44
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264545861
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.
    DOI: 10.1787/299793c5-en
    URL: lizenzpflichtig
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  • 45
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264730274
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Taxation ; Hong Kong, China ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).
    DOI: 10.1787/34f9b9a8-en
    URL: lizenzpflichtig
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  • 46
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Netherlands (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264733527
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: The Netherlands (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Niederlande ; G20-Staaten ; Taxation ; Netherlands ; G-20-Staaten ; Niederlande ; Internationales Steuerrecht
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/cce92832-en
    URL: lizenzpflichtig
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  • 47
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264728035
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Switzerland (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Schweiz ; G20-Staaten ; Taxation ; Switzerland ; Schweiz ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/77ab98a6-en
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  • 48
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820296
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Botswana.
    DOI: 10.1787/d32b72f9-en
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  • 49
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264846951
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andora ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Andorra.
    DOI: 10.1787/7f57533b-en
    URL: lizenzpflichtig
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  • 50
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452329
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
    DOI: 10.1787/4fed4933-en
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  • 51
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674875
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries 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 countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
    DOI: 10.1787/7182ca92-en
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  • 52
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264510180
    Language: English
    Pages: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vanuatu ; Taxation ; Vanuatu ; Vanuatu ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
    DOI: 10.1787/dd70b774-en
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  • 53
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    Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264576643 , 9789264438293 , 9789264383807
    Language: French
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
    Keywords: Taxation
    Abstract: Ce rapport propose des orientations pratiques pour les autorités fiscales pour la conception et la mise en œuvre des diverses solutions disponibles pour impliquer les plateformes numériques, y compris les places de marché du commerce électronique dans la collecte efficace et effective de la TVA/TPS sur le commerce numérique de biens, de services et de biens incorporels. En particulier, il inclut de nouvelles mesures pour rendre les plateformes numériques responsables de la TVA/TPS sur les ventes réalisées par les vendeurs en ligne via ces plateformes, ainsi que d’autres mesures telles que le partage d’informations et l’amélioration de la coopération administrative entre autorités fiscales et plateformes numériques. Il se base sur les solutions pour la collecte efficace de la TVA/TPS sur les ventes numériques proposées par les Principes directeurs internationaux pour la TVA/TPS et le Rapport final 2015 BEPS Action 1 - Relever les défis fiscaux posés par l’économie numérique. Il est particulièrement pertinent dans le contexte de la croissance de l’économie des plateformes et du potentiel des plateformes numériques pour améliorer de manière significative l’efficacité de la collecte de la TVA/TPS, compte tenu de leur rôle important dans la réalisation, la facilitation et/ou l’exécution des ventes en ligne.
    DOI: 10.1787/0aef4c54-fr
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  • 54
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346659
    Language: English
    Pages: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guatemala ; Taxation ; Guatemala ; Guatemala ; Finanzbehörde ; Steuer ; Grenzüberschreitende Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Guatemala.
    DOI: 10.1787/5ce22634-en
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  • 55
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    Tax Revenue Implications of Decarbonising Road Transport : Scenarios for Slovenia (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264699410 , 9789264627352 , 9789264483637
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Tax revenue implications of decarbonising road transport
    Keywords: Straßenverkehr ; Nachhaltige Mobilität ; Treibhausgas-Emissionen ; Steuereinnahmen ; Slowenien ; Energy ; Environment ; Taxation ; Trade ; Slovenia
    Abstract: This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence. However, under current settings, reduced fuel use will also lead to a loss of tax revenues, which may put stress on government budgets. Based on simulations for Slovenia, with a 2050 horizon, the report provides an in-depth assessment of the taxation of road transport and investigates how tax policy could adapt to declining fossil fuel use in the long term if the objective is to maintain revenues at current levels while taking fairness and efficiency considerations into account. It finds that gradual tax reforms, with an evolving mix of taxes, shifting from taxes on fuel to taxes on distances driven, can contribute to more sustainable tax policy over the long term.
    DOI: 10.1787/87b39a2f-en
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  • 56
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    Revenue Statistics in Africa: Uganda (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Uganda. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/8cd68190-en
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  • 57
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    Revenue Statistics in Latin America: Belize (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Belize. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ed2c1570-en
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  • 58
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    Revenue Statistics in Asia: Philippines (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Philippines. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/510cedee-en
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  • 59
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    Personal Income Tax: Marginal rates and social security contributions (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers. The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).
    DOI: 10.1787/4dcfe3cf-en
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  • 60
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    Revenue Statistics: Latvia (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Latvia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/d840ecf3-en
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  • 61
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    Revenue Statistics in Latin America: Brazil (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Brazil. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ceda8ec3-en
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  • 62
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    Revenue Statistics in Africa: Mauritius (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Mauritius. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/521cf32e-en
    URL: lizenzpflichtig
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  • 63
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    Revenue Statistics: Reference series (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains gross domestic product (GDP) statistics in millions of national currency at market prices, population statistics, and exchange rates in national currency per U.S. dollar.
    DOI: 10.1787/7abbe6ce-en
    URL: lizenzpflichtig
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  • 64
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    Revenue Statistics: Contributions and taxes paid by government (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset provides statistics on social security contributions and pay roll taxes by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds).Data are expressed in millions of national currency unless otherwise specified and presented from 1965 onwards.
    DOI: 10.1787/7cdb9146-en
    URL: lizenzpflichtig
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  • 65
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    Revenue Statistics in Africa: Rwanda (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Rwanda. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ea208c24-en
    URL: lizenzpflichtig
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  • 66
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    Revenue Statistics in Asia: Indonesia (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Indonesia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/c97167d4-en
    URL: lizenzpflichtig
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  • 67
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    Revenue Statistics in Latin America: Colombia (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Colombia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/39f6ffdc-en
    URL: lizenzpflichtig
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  • 68
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    Revenue Statistics: Switzerland (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Switzerland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/feff1a80-en
    URL: lizenzpflichtig
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  • 69
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    Revenue Statistics: Portugal (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Portugal. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/657e6876-en
    URL: lizenzpflichtig
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  • 70
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    Revenue Statistics: Turkey (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Turkey. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/166a01ac-en
    URL: lizenzpflichtig
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  • 71
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    Revenue Statistics in Africa: Morocco (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Morocco. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/c9521788-en
    URL: lizenzpflichtig
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  • 72
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    Revenue Statistics in Latin America: Honduras (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Honduras. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ba71ef08-en
    URL: lizenzpflichtig
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  • 73
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    Revenue Statistics: Greece (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Greece
    Abstract: This dataset contains tax revenue collected by Greece. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/e5834be7-en
    URL: lizenzpflichtig
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  • 74
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    Revenue Statistics in Latin America: Bahamas (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the Bahamas. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/f4ff249c-en
    URL: lizenzpflichtig
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  • 75
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    Revenue Statistics: Poland (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Poland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/3353120d-en
    URL: lizenzpflichtig
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  • 76
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    Corporate Income Tax: Sub-central corporate income tax rates (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports information on sub-central government (statutory) corporate income tax rates in the representative case, which can be based on a representative city or an average of sub-central rates.
    DOI: 10.1787/690e6e95-en
    URL: lizenzpflichtig
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  • 77
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    Taxing Wages: Country tables (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains statistics on taxes paid on wages, incomes and cash-benefit statistics presented by country. Included are various household income figures, such as gross earnings, taxable income and take-home pay, and various tax statistics, such as allowances, credits,cash transfers and tax revenue. Data are provided for eight family-types differing by income level and household composition. These statistics are available from 2000 onwards
    DOI: 10.1787/809d240b-en
    URL: lizenzpflichtig
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  • 78
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    Revenue Statistics: New Zealand (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by New Zealand. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/0bf2c718-en
    URL: lizenzpflichtig
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  • 79
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    Revenue Statistics in Asia: Korea (Edition 2019/1) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Korea. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/0204de94-en
    URL: lizenzpflichtig
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  • 80
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    Fiscal decentralisation: Tax autonomy (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This database includes tax data classified by 11 categories and sub-categories ranging from full taxing power to no taxing power at all.
    DOI: 10.1787/e02eaf23-en
    URL: lizenzpflichtig
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  • 81
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    Revenue Statistics: France (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; France
    Abstract: This dataset contains tax revenue collected by France. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/8542607e-en
    URL: lizenzpflichtig
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2019 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264966505
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Netherlands
    Abstract: This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Curaçao.
    DOI: 10.1787/4f2c9b28-en
    URL: lizenzpflichtig
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  • 83
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    Revenue Statistics in Africa: Swaziland (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Swaziland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/e1498ecc-en
    URL: lizenzpflichtig
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  • 84
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    Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.
    DOI: 10.1787/20e80055-en
    URL: lizenzpflichtig
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  • 85
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    Revenue Statistics in Latin America: Guyana (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Guyana. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ff19081e-en
    URL: lizenzpflichtig
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  • 86
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    Revenue Statistics in Africa: Democratic Republic of the Congo (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the Democratic Republic of the Congo. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/b78ddde4-en
    URL: lizenzpflichtig
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  • 87
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    Revenue Statistics: United Kingdom (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the United Kingdom. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/2a09dc51-en
    URL: lizenzpflichtig
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  • 88
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    Revenue Statistics in Latin America: Costa Rica (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Costa Rica. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/4a6ea5b5-en
    URL: lizenzpflichtig
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  • 89
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    Revenue Statistics in Asia: Singapore (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Singapore. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/cf409674-en
    URL: lizenzpflichtig
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  • 90
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    Revenue Statistics: Denmark (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Denmark
    Abstract: This dataset contains tax revenue collected by Denmark. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/df694a44-en
    URL: lizenzpflichtig
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  • 91
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    Revenue Statistics in Africa: Comparative tables (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by countries in Africa. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/d6ef0560-en
    URL: lizenzpflichtig
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  • 92
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    Harmful Tax Practices - 2018 Progress Report on Preferential Regimes : Inclusive Framework on BEPS: Action 5 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
    DOI: 10.1787/9789264311480-en
    URL: lizenzpflichtig
    URL: Volltext
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  • 93
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    The Role of Digital Platforms in the Collection of VAT/GST on Online Sales (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639416 , 9789264344112 , 9789264368330
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne
    Parallel Title: Erscheint auch als The role of digital platforms in the collection of VAT/GST on online sales
    Keywords: Besteuerungsverfahren ; Umsatzsteuer ; Online-Handel ; Digitale Plattform ; Taxation ; Portal ; Online-Shop ; Besteuerungsverfahren ; Umsatzsteuer
    Abstract: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report “Addressing the Tax Challenges of the Digital Economy.” It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
    DOI: 10.1787/e0e2dd2d-en
    URL: lizenzpflichtig
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  • 94
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    Tax Morale : What Drives People and Businesses to Pay Tax? (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264755024 , 9789264765078 , 9789264827837
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Tax morale
    Keywords: Steuermoral ; Finance and Investment ; Governance ; Taxation ; Development ; Steuermoral
    Abstract: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
    DOI: 10.1787/f3d8ea10-en
    URL: lizenzpflichtig
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  • 95
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    Dynamiques du développement en Afrique 2019 : Réussir la transformation productive (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9789264801455
    Language: French
    Pages: 1 Online-Ressource (275 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Africa's Development Dynamics 2019: Achieving Productive Transformation
    Parallel Title: Parallele Sprachausgabe Dinâmicas do desenvolvimento em África 2019: Alcançar a transformação produtiva
    Keywords: Finance and Investment ; Governance ; Taxation ; Development ; Transport ; Trade ; Industry and Services
    Abstract: Quelles sont les tendances économiques et sociales majeures en Afrique aujourd’hui ? Comment l’Afrique s’inscrit-elle dans la mondialisation ? Ce rapport annuel parle d’une Afrique ouverte sur le monde et l’avenir. Dynamiques du développement en Afrique tire les leçons des expériences des cinq sous-régions – Afrique australe, centrale, de l’Est, du Nord et de l’Ouest – pour partager et développer les bonnes pratiques. Le rapport identifie les politiques innovantes et offre des recommandations pratiques, adaptées aux spécificités des économies africaines. Étayé par les plus récentes statistiques, son décryptage des dynamiques du développement vise à permettre aux leaders africains de réaliser la vision stratégique de l’agenda 2063 à tous les niveaux : continental, régional, national et local. Chaque édition examine ainsi un thème stratégique. L’édition 2019 explore les politiques de soutien à la transformation productive. Elle propose trois principaux axes politiques pour transformer les entreprises : fournir des services commerciaux aux regroupements d’entreprises ; mettre en place des réseaux de production régionaux ; et améliorer la capacité des entreprises exportatrices à se développer dans des marchés en mutation rapide. Cet ouvrage a pour vocation de nourrir le débat entre les membres de l’Union africaine, ainsi que les citoyens, entrepreneurs et chercheurs. Son ambition est de participer à une nouvelle coopération – entre pays, régions... – tournée vers l’apprentissage mutuel et la préservation de nos biens communs. Il est lui-même le fruit de la coopération entre la Commission de l’Union Africaine et le Centre de développement de l’OCDE.
    DOI: 10.1787/291046f7-fr
    URL: lizenzpflichtig
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  • 96
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    Dostosowanie wyników cen transferowych do procesu tworzenia wartości, raporty końcowe z 2015 roku dotyczące działań 8–10 : OECD/G20 Projekt w zakresie erozji podstawy opodatkowania i przenoszenia zysków (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9788381242196
    Language: Polish
    Pages: 1 Online-Ressource (276 p.)
    Parallel Title: Parallele Sprachausgabe Gewährleistung der Übereinstimmung zwischen Verrechnungspreisergebnissen und Wertschöpfung: Aktionspunkte 8-10: Abschlussbericht 2015
    Parallel Title: Parallele Sprachausgabe Aligner les prix de transfert calculés sur la création de valeur, Actions 8-10 - Rapports finaux 2015
    Parallel Title: Parallele Sprachausgabe Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor, Acciones 8 a 10 – Informes finales 2015
    Parallel Title: Parallele Sprachausgabe Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
    Keywords: Taxation ; Economics
    Abstract: Sprawozdanie zawiera zmiany wytycznych OECD dotyczących cen transferowych w celu dostosowania wyników w zakresie cen transferowych do procesu tworzenia wartości. Zaktualizowane wytyczne koncentrują się na następujących kluczowych obszarach: kwestie cen transferowych związane z transakcjami dotyczącymi wartości niematerialnych; ustalenia umowne, w tym umowny podział ryzyka i odpowiadających mu zysków, które nie są wspierane przez faktycznie prowadzone działania; poziom zwrotu z finansowania zapewnianego przez bogatego w kapitał członka grupy MNE, w przypadku gdy zwrot ten nie odpowiada poziomowi działalności podejmowanej przez przedsiębiorstwo finansujące; oraz inne obszary wysokiego ryzyka. W sprawozdaniu przedstawiono również działania następcze, które należy podjąć w związku z metodą podziału zysku z transakcji, które doprowadzą do uzyskania szczegółowych wskazówek co do tego, w jaki sposób metoda ta może być odpowiednio zastosowana w celu dalszego dostosowania wyników w zakresie cen transferowych do procesu tworzenia wartości.
    DOI: 10.1787/103c58e6-pl
    URL: lizenzpflichtig
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  • 97
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    The Sharing and Gig Economy: Effective Taxation of Platform Sellers : Forum on Tax Administration (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als The sharing and gig economy
    Keywords: Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Abstract: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
    DOI: 10.1787/574b61f8-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 98
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    Revenue Statistics: Ireland (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Ireland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/c13628d3-en
    URL: lizenzpflichtig
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  • 99
    Online Resource
    Online Resource
    Taxing Wages: Comparative tables (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains comparative average and marginal tax rates and tax benefit statistics. Included are rates of various taxes and gross and net income figures in U.S. dollars. Data are provided for eight family-types differing by income level and household composition. Data coverage starts from 2000.
    DOI: 10.1787/a7e3d72e-en
    URL: lizenzpflichtig
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  • 100
    Online Resource
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    Revenue Statistics: Korea (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Korea. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/9e07d2a0-en
    URL: lizenzpflichtig
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