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OECD

Transfer Pricing Guidance on Financial Transactions

Feb 18,20

 INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10 Paper by: OECD Please download document here:

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OECD tax proposal gathers pace, but many unanswered questions

Jan 6,20

Published by Lexology Article by: Macfarlanes LLP – Rhiannon Kinghall Were Last week (9 December) the OECD held a public consultation on …

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The OECD opens a public consultation for its proposals on digitalisation of the economy under Pillar Two (rules for tackling the erosion of tax bases and the transfer of profits)

Jan 6,20

Published by Lexology Article by: Osborne Clarke – Daniel Rioperez and Ana Malagon On November 8, 2019, the OECD published for public consultation a …

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OECD: The Global Revenue Statistics Database

Dec 23,19

The Global Revenue Statistics Database provides the largest public source of harmonised tax revenue data, verified by countries and regional …

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The AEOI Standard and Tax Transparency

Dec 10,19

Source: OECD 2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial …

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OECD | Tax revenues have reached a plateau

Dec 6,19

Source: OECD Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according …

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International Taxation of E-commerce Business Income

Dec 6,19

Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international …

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Double Tax Treaties: An Introduction

Dec 3,19

Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part …

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OECD – Revenue Statistics 2019

Nov 29,19

This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all …

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