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  • 2015-2019  (386)
  • 1985-1989  (3)
  • Paris : OECD Publishing  (389)
  • Taxation  (389)
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  • 1
    Online Resource
    Online Resource
    Annex - Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 127 Seiten) , Illustrationen
    Additional Information: Anhang zu Milanez, Anna Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 42
    Keywords: Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    DOI: 10.1787/6b20cce5-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    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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    MPI Ethno. Forsch.
  • 3
    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
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    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
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  • 5
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Additional Information: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 41
    Keywords: Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    DOI: 10.1787/20f7164a-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 7
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 8
    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
    URL: lizenzpflichtig
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  • 9
    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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  • 10
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 11
    Online Resource
    Online Resource
    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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  • 12
    Online Resource
    Online Resource
    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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  • 13
    Online Resource
    Online Resource
    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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  • 14
    Online Resource
    Online Resource
    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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  • 15
    Online Resource
    Online Resource
    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
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  • 16
    Online Resource
    Online Resource
    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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  • 17
    Online Resource
    Online Resource
    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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  • 18
    Online Resource
    Online Resource
    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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  • 19
    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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  • 20
    Online Resource
    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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  • 21
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    Online Resource
    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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  • 22
    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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  • 23
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    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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  • 24
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 25
    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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  • 26
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    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
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  • 27
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    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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  • 28
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    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
    URL: lizenzpflichtig
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  • 29
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    Online Resource
    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
    URL: lizenzpflichtig
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  • 30
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    Online Resource
    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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  • 31
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    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
    URL: lizenzpflichtig
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  • 32
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    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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  • 33
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    Online Resource
    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
    URL: lizenzpflichtig
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  • 34
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    Online Resource
    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
    URL: lizenzpflichtig
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  • 35
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    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
    URL: lizenzpflichtig
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  • 36
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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
    URL: lizenzpflichtig
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  • 37
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    Online Resource
    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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  • 38
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    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
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  • 39
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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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  • 40
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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
    URL: lizenzpflichtig
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  • 41
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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
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  • 42
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    Cross-country evidence on the impact of decentralisation and school autonomy on educational performance (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.26
    Keywords: Taxation
    Abstract: How do administrative and fiscal decentralisation relate to education system performance? The question is answered by exploiting a panel with several different measures of fiscal decentralisation: a measure of administrative decentralisation, as well as a measure of school autonomy (using six waves of PISA). These measures are related to educational outcomes, measured by PISA score country averages. The panel includes year fixed effects and multiple country covariates. Overall, a positive relationship is found linking administrative and fiscal decentralisation with performance, as measured by PISA tests. School autonomy is also positively related with educational outcomes, strengthening the estimated effects of administrative and fiscal decentralisation.
    DOI: 10.1787/c3d9b314-en
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  • 43
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    Standard für den automatischen Austausch von Informationen über Finanzkonten in Steuersachen : Zweite Ausgabe (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264738584
    Language: German
    Pages: 1 Online-Ressource (320 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
    Parallel Title: Parallele Sprachausgabe Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale, Seconde édition
    Parallel Title: Parallele Sprachausgabe Estándar para el intercambio automático de información sobre cuentas financieras, Segunda edición
    Keywords: Taxation
    Abstract: Der gemeinsame Meldestandard, der auf Wunsch der G20 entwickelt und am 15. Juli 2014 vom Rat der OECD beschlossen wurde, sieht vor, dass Staaten und Gebiete Informationen von ihren Finanzinstituten beschaffen und diese jährlich mit anderen Staaten und Gebieten automatisch austauschen. Im gemeinsamen Meldestandard sind die auszutauschenden Informationen über Finanzkonten, die meldepflichtigen Finanzinstitute, die unter den gemeinsamen Meldestandard fallenden unterschiedlichen Arten von Konten und Steuerpflichtigen sowie die von den Finanzinstituten zu erfüllenden Sorgfaltspflichten dargelegt. Diese Publikation enthält folgende Teile: Muster für eine Vereinbarung zwischen den zuständigen Behörden (Mustervereinbarung) über den automatischen Austausch von nach dem gemeinsamen Meldestandard übermittelten Informationen; gemeinsamer Meldestandard; Kommentare zur Mustervereinbarung und zum gemeinsamen Meldestandard und das Benutzerhandbuch zum XML-Schema für den gemeinsamen Meldestandard. In dieser Ausgabe wurde der hintere Teil des Benutzerhandbuchs zum XML-Schema für den gemeinsamen Meldestandard erweitert. Er enthält zusätzliche technische Erläuterungen zur Vornahme von Korrekturen und Stornierungen im XML-Schema für den gemeinsamen Meldestandard sowie eine Reihe überarbeiteter und erweiterter Beispiele für Korrekturen. Das restliche Dokument wurde seit der ersten Ausgabe von 2014 nicht verändert.
    DOI: 10.1787/16efb004-de
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  • 44
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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
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  • 45
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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
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  • 46
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    Twenty years of tax autonomy across levels of government : Measurement and applications (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.29
    Keywords: Taxation
    Abstract: The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD’s tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology.
    DOI: 10.1787/ca7ebc02-en
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  • 47
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    Le casse-tête fiscal du travail à la demande (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Language: English
    Pages: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Taxation
    DOI: 10.1787/143f7eb6-en
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  • 48
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    Middling Through (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Language: English
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe La classe moyenne a-t-elle encore les moyens ?
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Social Issues/Migration/Health ; Taxation ; Economics
    DOI: 10.1787/db546b70-en
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  • 49
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    The impact of decentralisation on the performance of health care systems : A non-linear relationship (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.27
    Keywords: Taxation
    Abstract: This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds on previous analytical research carried out by the OECD (Lorenzoni, Murtin et al., 2018; Lorenzoni and Marino, 2017), both of which established new methodological tools to analyse health sector performance. The present analysis extends this framework to examine the impact of centralisation versus decentralisation of responsibilities across levels of government, making use of newly collected data on governance and expenditure assignment, as well as non-linear empirical specifications.
    DOI: 10.1787/04208b83-en
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  • 50
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    La classe moyenne a-t-elle encore les moyens ? (2019)
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Details
    Language: French
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe Middling Through
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Employment ; Social Issues/Migration/Health ; Taxation ; Economics
    DOI: 10.1787/e00a85b0-fr
    URL: lizenzpflichtig
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  • 51
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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
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  • 52
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    Population ageing and sub-central governments : Long-term fiscal challenges (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.30
    Keywords: Taxation
    Abstract: The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG) levels and introduces the ‘SCG fiscal vulnerability to ageing’ indicator. This indicator identifies the countries in which SCGs on average are “vulnerable” to the ageing of their population from a fiscal perspective (both from the expenditure and revenue side). The paper posits that the economic and fiscal consequences of an ageing population goes beyond the central-SCG boundaries. Therefore, in order to make fiscal frameworks “ageing-resilient”, countries require a coherent fiscal strategy, which focuses on tax and spending reforms, with a whole-of-government approach that brings together central governments and SCGs.
    DOI: 10.1787/00db7ac4-en
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  • 53
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    Decentralisation and performance measurement systems in health care (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.28
    Keywords: Taxation
    Abstract: Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems are used in the health sector. Decision-making in health care tends to rest largely with the central government, which has considerable power across many aspects of the delivery of health services. However, sub-national governments have more control over decisions regarding the inputs, outputs and monitoring of health care services. The majority of OECD countries tends to rely on centralised performance measurement systems, especially to monitor the performance of hospital providers, focusing more on improving performance rather than reducing service costs. Less likely to be monitored under a specific performance framework are providers of ancillary services, retailers and other providers of medical goods, and providers of preventive care.
    DOI: 10.1787/6f34dc12-en
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  • 54
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    The spending power of sub-national decision makers across five policy sectors (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (98 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.25
    Keywords: Taxation
    Abstract: The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique insights about how responsibilities are assigned across levels of government, which enable the analysis of different arrangements on outcomes. Differences in characteristics across sectors and types of countries may have important consequences for intergovernmental fiscal relations.
    DOI: 10.1787/8955021f-en
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  • 55
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    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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  • 56
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    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
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  • 57
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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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  • 58
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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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  • 59
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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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  • 60
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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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  • 61
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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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  • 62
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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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  • 63
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    G20 contribution to the 2030 Agenda : progress and way forward (2019)
    [Paris] : OECD, UNDP | Paris : OECD Publishing
    Details
    ISBN: 9789264580213
    Language: English
    Pages: 1 Online-Ressource (36 Seiten) , Illustrationen, Diagramme
    Keywords: Education ; Energy ; Agriculture and Food ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Development ; Economics ; Trade
    Abstract: As the world's premier forum for international economic co-operation, the G20 plays a critical role in helping to achieve the 2030 Agenda for Sustainable Development. Based on robust evidence and available data, this report examines how the G20's contributions to the global goals across key sectors are already making a difference, while also suggesting where it could go further in leading by example to support the global goals. Collectively, G20 members account for around 85% of global gross domestic product, 75% of world trade and 80% of global carbon dioxide emissions – to name just a few areas of the G20's influence. This report, commissioned by the Government of Japan in support of its 2019 G20 Presidency, takes stock of the G20's progress to date against its Action Plan on the 2030 Agenda for Sustainable Development.
    DOI: 10.1787/db84dfca-en
    URL: lizenzpflichtig
    URL: https://www.oecd-ilibrary.org/economics/g20-contribution-to-the-2030-agenda_db84dfca-en
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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
    URL: lizenzpflichtig
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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
    URL: lizenzpflichtig
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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
    URL: lizenzpflichtig
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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
    URL: lizenzpflichtig
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  • 68
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    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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    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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    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
    URL: lizenzpflichtig
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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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    Statistiques de l’impôt sur les sociétés, première édition (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264462274
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, First Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés rassemble un ensemble d'informations pour soutenir l'analyse de la fiscalité des entreprises et des pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Il s'agit de la première édition de cette publication, qui a été l'un des principaux résultats de l'action 11 du projet BEPS de l'OCDE/G20 et de son ensemble de 15 mesures adoptées en 2015 pour lutter contre l'évasion fiscale. La nouvelle publication et la base de données qui l'accompagne comprennent quatre grandes catégories de données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données, et couvrent les juridictions de l'OCDE ainsi que les juridictions du Cadre inclusif sur le BEPS.
    DOI: 10.1787/b43b56b5-fr
    URL: lizenzpflichtig
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Hungary (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309982
    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: Hungary (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; 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 Hungary.
    DOI: 10.1787/9789264309982-en
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovak Republic (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309890
    Language: English
    Pages: 1 Online-Ressource (88 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: Slovak Republic (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; 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 the Slovak Republic.
    DOI: 10.1787/9789264309890-en
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Iceland (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309968
    Language: English
    Pages: 1 Online-Ressource (76 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: Iceland (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; 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 Iceland.
    DOI: 10.1787/9789264309968-en
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Romania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309883
    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: Romania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; 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 Romania.
    DOI: 10.1787/9789264309883-en
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Greece (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310001
    Language: English
    Pages: 1 Online-Ressource (88 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: Greece (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; 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 Greece.
    DOI: 10.1787/9789264310001-en
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovenia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309944
    Language: English
    Pages: 1 Online-Ressource (76 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: Slovenia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; 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 Slovenia.
    DOI: 10.1787/9789264309944-en
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    REŠENIE PROBLEMY PROMYŠLENNOGO ZAGRJAZNENIJA VOZDUCHA V KAZACHSTANE : Rukovodjaščie principy reformirovanija politiki v oblasti ėkologičeskich platežej (2019)
    Paris : OECD Publishing
    Details
    Title: РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ : Руководящие принципы реформирования политики в области экологических платежей
    ISBN: 9789264867031 , 9789264460553 , 9789264932913
    Language: Russian
    Pages: 1 Online-Ressource (184 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Addressing Industrial Air Pollution in Kazakhstan: Reforming Environmental Payments Policy Guidelines
    Keywords: Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Abstract: В Казахстане, с тех пор, как он стал независимым, зафиксированы впечатляющие темпы экономического роста, в основном в результате экспорта биржевых товаров и высокого уровня использования энергии. Эти темпы неустойчивы и создают значительное загрязнение воздуха, особенно из стационарных промышленных источников. Это ставит под угрозу устремления страны в области развития к 2050 году стать одной из ведущих экономик мира и приблизиться по уровню жизни к государствам — членам ОЭСР. В данной публикации, которая опирается на более ранние исследования ОЭСР, показано, что в Казахстане экологические платежи (экологические налоги, взыскания за несоблюдение требований и компенсация экологического ущерба) за промышленные загрязнители воздуха, применяемые в настоящее время, препятствуют энергоэффективности и борьбе с загрязнением жесткими мерами реагирования на несоблюдение требований и сосредоточенностью на привлечении доходов. Кроме того, они увеличивают издержки, связанные с ведением бизнеса в стране, и приносят мало пользы окружающей среде. Необходимо провести дальнейшие серьезные реформы регулирования экологических платежей в духе принципа «загрязнитель платит». В данном отчете представлены руководящие принципы реформ, основанные на положениях о загрязнении воздуха государств — членов ОЭСР и результатах анализа системы Казахстана, который ОЭСР проводила в тесном сотрудничестве с Правительством Казахстана.
    DOI: 10.1787/4a86e63d-ru
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  • 80
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    Country-by-Country Reporting - Compilation of Peer Review Reports (Phase 1) : Inclusive Framework on BEPS: Action 13 (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264300972 , 9789264300989 , 9789264300057
    Language: English
    Pages: Online-Ressource (870 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    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 Country-by-Country (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 first annual peer review report reflects the outcome of the first review which focused on the domestic legal and administrative framework. It contains the review of 95 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/9789264300057-en
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  • 81
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    Tax policies for inclusive growth in a changing world (2018)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 40
    Keywords: Steuerpolitik ; Wirtschaftswachstum ; Soziale Integration ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper, Tax policies for inclusive growth in a changing world, has been prepared in support of Argentina’s G20 Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has made in support of Argentina’s G20 presidency. Against a backdrop of increased inequality and persistently low productivity growth, this paper considers the challenges and opportunities confronting policy makers in a rapidly changing world as a result of globalisation, technological change and the changing world of work. The paper focusses on: • The impact of the tax system on the market distribution of income, by supporting employment, skills investments, and labour market formality. • How shifting tax mixes towards growth-friendly taxes can be combined with measures to improve progressivity, particularly through base-broadening and through removing inefficient and regressive tax expenditures. • Ways in which personal income taxes and social transfers can foster inclusive growth by raising the efficiency and equity of labour and capital income tax systems. • How tax policy can foster business dynamism and productivity, including through support for investment and innovation, and can raise efficiency by continuing to combat BEPS. • How tax capacity can be raised, and how tax administration can be strengthened, including through international co-operation The paper provides tax policy advice and recommendations to support governments in their pursuit of tax and transfer policies conducive to inclusive growth, while supporting innovation and increased productivity growth; preserving the revenue-raising capacity of the tax system; and ensuring the sustainability of public spending.
    DOI: 10.1787/1fdafe21-en
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Japan 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264302778
    Language: English
    Pages: 1 Online-Ressource (108 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: Japan 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Japan ; Taxation ; Japan ; Japan ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Japan.
    DOI: 10.1787/9789264302778-en
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  • 83
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Brazil 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264306103
    Language: English
    Pages: 1 Online-Ressource (108 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: Brazil 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Brasilien ; Taxation ; Brazil
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Brazil.
    DOI: 10.1787/9789264306103-en
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  • 84
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: New Zealand 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264291171
    Language: English
    Pages: 1 Online-Ressource (144 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: New Zealand 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Neuseeland ; Taxation ; New Zealand
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of New Zealand.
    DOI: 10.1787/9789264291171-en
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  • 85
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Hungary 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264291133
    Language: English
    Pages: 1 Online-Ressource (124 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: Hungary 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ungarn ; Taxation ; Hungary
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Hungary.
    DOI: 10.1787/9789264291133-en
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  • 86
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Estonia 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264291034
    Language: English
    Pages: 1 Online-Ressource (116 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: Estonia 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Estonia.
    DOI: 10.1787/9789264291034-en
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  • 87
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Kitts and Nevis 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264306141
    Language: English
    Pages: 1 Online-Ressource (132 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: Saint Kitts and Nevis 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Saint Kitts and Nevis.
    DOI: 10.1787/9789264306141-en
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  • 88
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (Stage 1) : Inclusive Framework on BEPS: Action 14 (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264304284
    Language: English
    Pages: 1 Online-Ressource (76 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: Israel (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Israel ; OECD-Staaten ; G20-Staaten ; Taxation ; Israel
    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 Israel.
    DOI: 10.1787/9789264304284-en
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  • 89
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Malta (Stage 1) : Inclusive Framework on BEPS: Action 14 (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264304321
    Language: English
    Pages: 1 Online-Ressource (76 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: Malta (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Malta ; OECD-Staaten ; G20-Staaten ; Taxation ; Malta
    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 Malta, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
    DOI: 10.1787/9789264304321-en
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  • 90
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    Unintended technology-bias in corporate income taxation : the case of electricity generation in the low-carbon transition (2018)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 37
    Keywords: Elektrizitätswirtschaft ; Kraftwerk ; Technologiewahl ; Nachhaltige Energieversorgung ; Treibhausgas-Emissionen ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the difference in ETRs and adapts existing models to compare forward-looking ETRs for low-carbon and high-carbon electricity generation technologies, considering tax provisions for cost recovery in 36 countries. It finds that standard tax systems are technology neutral when investments are debt-financed because the deductibility of interest payments compensates for the fact that capital allowances are based on nominal (rather than real) capital costs. Under equity finance, ETRs are higher for investments in capital-cost-intensive technologies as the cost of equity finance is often not deductible. Since low-carbon electricity generation tends to be relatively capital-intensive, this result represents a form of unintentional misalignment of the corporate tax system with decarbonisation objectives,.
    DOI: 10.1787/9f4a34ff-en
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  • 91
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    Tax Challenges Arising from Digitalisation -Interim Report 2018 : Inclusive Framework on BEPS (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264293083
    Language: English
    Pages: Online-Ressource (207 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Tax challenges arising from digitalisation - interim report 2018
    Keywords: Digitalisierung ; Steuerpolitik ; Steuerwirkung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; OECD-Staaten ; G20-Staaten ; Taxation ; Science and Technology ; OECD ; G-20-Staaten ; Internationales Steuerrecht ; Steuerpolitik ; Digitalisierung
    Abstract: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
    DOI: 10.1787/9789264293083-en
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  • 92
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    Les défis fiscaux soulevés par la numérisation de l'économie - rapport intérimaire 2018 : Cadre inclusif sur le BEPS (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264301627
    Language: French
    Pages: Online-Ressource (210 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Keywords: Taxation ; Science and Technology
    Abstract: Endiguer l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) est une priorité absolue pour les pouvoirs publics des pays du monde entier. En 2013, les pays de l’OCDE et du G20 ont adopté un Plan d’action en 15 points, à l’élaboration duquel ils ont œuvré de concert et sur un pied d’égalité, pour lutter contre l’érosion de la base d’imposition et le transfert de bénéfices. Le projet BEPS réalisé sous l’égide de l’OCDE et du G20, vise à assurer aux États des recettes budgétaires face à une fiscalité en phase avec l’évolution des activités économiques et la création de valeur, mais aussi à créer, dans le domaine de la fiscalité internationale, un ensemble unique de règles faisant l’objet d’un consensus pour combattre l’érosion de la base d’imposition et le transfert de bénéfices, et partant, à protéger l’assiette imposable tout en offrant aux contribuables une prévisibilité et une certitude accrues. En 2016, l’OCDE et le G20 ont créé le Cadre inclusif sur le BEPS pour permettre aux pays et aux juridictions intéressés d’œuvrer avec les pays membres de l’OCDE et du G20 au développement de normes concernant les questions relatives au BEPS tout en veillant à la mise en œuvre du paquet BEPS de manière cohérente. Plus de 100 pays et juridictions ont rejoint le Cadre inclusif. Ce rapport intérimaire réalisé sous l’égide du Cadre inclusif sur le BEPS de l’OCDE et du G20 s’inscrit dans la continuité des travaux ayant abouti au Rapport de 2015 sur l’Action 1 du projet BEPS consacré aux défis fiscaux posés par l’économie numérique. Il présente un état des lieux concernant l’orientation convenue des travaux du Cadre inclusif sur la numérisation de l’économie et les règles fiscales internationales d’ici 2020. Le rapport décrit également les répercussions de la transformation numérique sur d’autres aspects du système fiscal, en mettant à disposition des autorités fiscales de nouveaux outils, ce qui se matérialise par une amélioration des services proposés aux contribuables, de l’efficacité du prélèvement de l’impôt, et de la détection de l’évasion fiscale.
    DOI: 10.1787/9789264301627-fr
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  • 93
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Indonesia 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264302754
    Language: English
    Pages: 1 Online-Ressource (124 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: Indonesia 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Indonesia.
    DOI: 10.1787/9789264302754-en
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  • 94
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    Steuerliche Herausforderungen der Digitalisierung – Zwischenbericht 2018 : Inclusive Framework on BEPS (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310438
    Language: German
    Pages: 1 Online-Ressource (212 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – rapport intérimaire 2018 : Cadre inclusif sur le BEPS
    Keywords: Taxation ; Science and Technology
    Abstract: Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen 15-Punkte-Aktionsplan gegen Gewinnverkürzung und Gewinnverlagerung. Zusätzlich zur Sicherung der Steuereinnahmen durch eine an Wirtschaftstätigkeit und Wertschöpfung ausgerichtete Besteuerung besteht das Ziel des BEPS-Projekts von OECD und G20 darin, einheitliche und konsensbasierte internationale Steuervorschriften zur Bekämpfung von Gewinnverkürzung und Gewinnverlagerung zu schaffen, um das Steuersubstrat zu schützen und den Steuerpflichtigen zugleich mehr Rechts- und Planungssicherheit zu bieten. 2016 richteten OECD und G20 das Inclusive Framework on BEPS ein, um interessierten Staaten und Gebieten die Möglichkeit zu bieten, zusammen mit den OECD- und G20-Mitgliedern Standards für BEPS-Fragen zu erarbeiten und die Umsetzung des BEPS-Pakets insgesamt zu prüfen und zu begleiten. Über 110 Staaten und Gebiete sind dem Inclusive Framework beigetreten. Dieser Zwischenbericht des Inclusive Framework on BEPS von OECD und G20 ist Teil der Folgearbeiten zu den 2015 vorgelegten Arbeiten an Aktionspunkt 1 des BEPS-Projekts zu den Herausforderungen der Besteuerung der digitalen Wirtschaft. Er erläutert die im Rahmen des Inclusive Framework vereinbarte Ausrichtung der Arbeiten, die bis 2020 zu den Auswirkungen der Digitalisierung auf die internationalen Steuerregeln durchgeführt werden sollen. Außerdem beschreibt er, wie sich die Digitalisierung auf andere Bereiche des Steuersystems auswirkt und den Steuerbehörden neue Möglichkeiten eröffnet, die Serviceleistungen für die Steuerpflichtigen zu verbessern, die Steuererhebung effizienter zu gestalten und Steuerhinterziehung aufzudecken.
    DOI: 10.1787/9789264310438-de
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  • 95
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: San Marino 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264302839
    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: San Marino 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of San Marino.
    DOI: 10.1787/9789264302839-en
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  • 96
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    Verhinderung der künstlichen Umgehung des Betriebsstättenstatus, Aktionspunkt 7 – Abschlussbericht 2015 (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264287334
    Language: German
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
    Parallel Title: Parallele Sprachausgabe Impedir la exclusión fraudulenta del estatus de establecimiento permanente, Acción 7 – Informe final 2015
    Parallel Title: Parallele Sprachausgabe Empêcher les mesures visant à éviter artificiellement le statut d'établissement stable, Action 7 - Rapport final 2015
    Keywords: Taxation
    Abstract: Dieser Bericht enthält die Änderungen der Betriebsstättendefinition des OECD-Musterabkommens, mit denen Strategien zur Vermeidung einer steuerpflichtigen Präsenz in einem Staat im Kontext von Doppelbesteuerungsabkommen begegnet werden soll. Diese Änderungen werden gewährleisten, dass im Fall eines Intermediärs, der in einem Staat Tätigkeiten im Hinblick auf den regulären Abschluss von Verträgen nachgeht, die von einem ausländischen Unternehmen erfüllt werden sollen, von einer steuerpflichtigen Präsenz dieses Unternehmens im betreffenden Staat auszugehen ist, sofern der Intermediär diese Tätigkeiten nicht im Rahmen einer unabhängigen Geschäftstätigkeit ausübt. Außerdem werden die Änderungen dafür sorgen, dass die Ausnahmen von der Betriebsstättendefinition nur auf Tätigkeiten angewendet werden können, die vorbereitender Art sind oder Hilfstätigkeiten darstellen. So wird verhindert, dass diese Ausnahmen ausgenutzt werden, indem eine zusammenhängende Geschäftstätigkeit in mehrere kleinere Tätigkeiten aufgespalten wird. Darüber hinaus begegnen sie Situationen, in denen die für Bauausführungen geltende Ausnahme durch die Aufteilung von Verträgen auf eng verbundene Unternehmen missbraucht wird.
    DOI: 10.1787/9789264287334-de
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  • 97
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    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, New Zealand (Stage 1) : Inclusive Framework on BEPS: Action 14 (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264304369
    Language: English
    Pages: 1 Online-Ressource (76 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: New Zealand (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Neuseeland ; OECD-Staaten ; G20-Staaten ; Taxation ; New Zealand
    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 New Zealand, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
    DOI: 10.1787/9789264304369-en
    URL: lizenzpflichtig
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  • 98
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    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 1) : Inclusive Framework on BEPS: Action 14 (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264304192
    Language: English
    Pages: 1 Online-Ressource (80 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: Ireland (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Irland ; OECD-Staaten ; G20-Staaten ; Taxation ; Ireland
    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 Ireland.
    DOI: 10.1787/9789264304192-en
    URL: lizenzpflichtig
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  • 99
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    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Ghana 2018 (Second Round) : Peer Review Report on the Exchange of Information on Request (2018)
    Paris : OECD Publishing
    Details
    ISBN: 9789264291119
    Language: English
    Pages: 1 Online-Ressource (88 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: Ghana 2018 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Ghana.
    DOI: 10.1787/9789264291119-en
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  • 100
    Online Resource
    Online Resource
    Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation : a review and assessment (2018)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 39
    Keywords: Besteuerungsverfahren ; Im Ausland ; EU-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax collection or other compliance obligation. The experience in addressing this problem has involved primarily consumption taxes, but the lessons that can be learned from it are applicable as well to other tax regimes that confront the same problem. The best available evidence at present indicates that simplified regimes can work well in practice, achieving a high level of compliance. The paper notes that the adoption of thresholds may be an appropriate solution to avoid imposing a disproportionate administrative burden on small businesses while a good communications strategy is essential to the success of a simplified regime.
    DOI: 10.1787/64bcf5de-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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