The OECD will hold a public consultation event on transfer pricing matters on 19-20 March 2015 at the OECD Conference Centre in Paris, France.
On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions)
A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015.
On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the transfer pricing aspects of cross-border commodity transactions. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.
On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.
On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
A public consultation on BEPS Action 14 (Make dispute resolution mechanisms more effective) is scheduled to be held in Paris at the OECD Conference Centre on 23 January 2015.
On 18 December 2014, the OECD invited comments from interested parties on the discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan. The OECD now publishes the comments received.
On 21 November 2014, the OECD invited comments from interested parties on the discussion draft on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD now publishes the comments received.
On 31 October 2014, the OECD invited comments from interested parties on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD now publishes the comments received.
Public comments are invited on this discussion draft which deals with work in relation to Actions 8,9, and 10 of the Action Plan on Base Erosion and Profit Shifting (BEPS).
Public comments are invited on a discussion draft which deals with the work on Action 14 (“Make dispute resolution mechanisms more effective”) of the BEPS Action Plan.
Public comments are invited on a discussion draft which deals with action 4 (Interest deductions and other financial payments) of the BEPS Action Plan
Public comments are invited on the discussion draft on the Transfer Pricing aspects of cross-border Commodity transactions released as part of the OECD Centre for Tax Policy's work on Action 10 of the Action Plan on Base Erosion and Profit Shifting.
Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan.
Public comments are invited on a discussion draft which deals with follow-up work mandated by the Report on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan.
This page shows a full table of comments received from the public on the Interim Draft Paper on Transfer Pricing Comparability Data and Developing Countries.
Public comments are invited on request for input on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it.
The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.
The OECD publishes comments received from interested parties on the discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.
Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan.
Public comments are invited on discussion drafts that include the proposals produced with respect to Action 2 (Hybrid Mismatch Arrangements) of the BEPS Action Plan.
Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.
Following the recent invitations for public comment on four new draft elements of the OECD International VAT/GST Guidelines, the OECD has now published the comments received which will be used to inform the OECD’s work in this area.
On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.
On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.
On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.
Public comments received on the proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention.
Public debt in the OECD area passed annual GDP in 2011 and is still rising. This paper was prepared for the Reserve Bank of India Second International Research Conference 2012: “Monetary Policy, Sovereign Debt and Financial Stability: The New Trilemma”, 1-2 February, 2012 in Mumbai, India
Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention
To tackle rising inequalities we need to reassess the way in which our economies grow. By placing inclusiveness at the heart of the growth debate we can open up opportunity so that every citizen can realise their potential, to contribute to, and benefit from, more equitable economic growth, said OECD Secretary-General.
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The public Cloud services market in India will grow 35.9 pct in 2016 to total $1.3 billion, a new report by market research firm Gartner revealed on Friday.
Low/no-calorie sweeteners can make a massive impact on public health strategies and may curb diabetes and increase health awareness. all of them have
Care minister’s request is admission that centralised programmes have fallen short
Ministers have asked local directors of public health to take charge of Covid-19 testing in English care homes in what will be seen as a tacit admission that centralised attempts to run the programme have fallen short.
In a letter to sector leaders, seen by the Guardian, the care minister, Helen Whately, acknowledged that testing of care home residents and staff needs to be “more joined up”. She describes the new arrangements as “a significant change”.
Continue reading...Kids with physical disabilities are twice as likely to be bullied as others. It's time to embrace our differences. It's time to accept people for who they are. It's time to #CutTheBull. Download the #CutTheBull PSA from the link at the bottom of this page.
The ENGO charging station uses kinetic tiles and solar panels to charge up to 14 smartphones at a time, and provides free WiFi access and an emergency phone.
The project is one of the winners of a Performance Architecture contest to celebrate Guimarães as European Capital of Culture.
In many policy-related situations, the states can be useful laboratories to determine the most appropriate federal actions. Variations across states in health care programs, earned income credit rules, minimum wages, and other policies have helped inform debates about federal interventions.
In this paper, we reverse that approach. Many state and local governments currently face difficulties financing future pension obligations for their workers. The federal government, however, faced similar circumstances in the 1980s and successfully implemented a substantial reform. We examine the situation the federal government faced and how it responded to the funding challenge. We present key aspects of the situation facing state governments currently and draw comparisons between them and the federal situation in the 1980s. Our overarching conclusion is that states experiencing distress today about the cost and funding of its pension plans could benefit from following an approach similar to the federal government’s resolution of its pension problems in the 1980s.
The federal government retained the existing Civil Service Retirement System (CSRS) for existing employees and created a new Federal Employees’ Retirement System (FERS) for new employees. FERS combined a less generous defined benefit plan than CSRS, mandatory enrollment in Social Security, and a new defined contribution plan with extensive employer matching. Although we do not wish to imply that a “one size fits all” solution applies to the very diverse situations that different states face, we nonetheless conclude that the elements of durable, effective, and just reforms for state pension plans will likely include the major elements of the federal reform listed above.
Section II discusses the federal experience with pension reform. Section III discusses the status and recent developments regarding state and local pensions. Section IV discusses the similarities in the two situations and how policy changes structured along the lines of the federal reform could help state and local governments and their employees.
Public schools in America were established to equip students with the tools to become engaged and informed citizens. How are we doing on this core mission? Last week, the National Center of Education Statistics released results from the 2018 National Assessment of Educational Progress (NAEP) civics assessment to provide an answer. The NAEP civics assessment…
The manufacturing sector in United States continues to play a significant role in our nation’s economic life, creating valuable jobs at a time when the economy is undergoing major changes. In the face of rising automation, rapidly evolving technology, and an ongoing trade war, debates surrounding the manufacturing industry, its workforce, and its economic effects…
Public schools in America were established to equip students with the tools to become engaged and informed citizens. How are we doing on this core mission? Last week, the National Center of Education Statistics released results from the 2018 National Assessment of Educational Progress (NAEP) civics assessment to provide an answer. The NAEP civics assessment…
A nuclear explosion detonated anywhere by a terrorist group would be a global humanitarian, economic, and political catastrophe. The current COVID-19 pandemic reminds us not to ignore prevention of and preparation for low-probability, high-consequence disasters. For nuclear terrorism, while preparation is important, prevention must be the top priority. The most effective strategy for keeping nuclear weapons out of the hands of terrorists is to ensure that nuclear materials and facilities around the world have strong and sustainable security. Every president for more than two decades has made strengthening nuclear security around the globe a priority. This includes the Trump administration, whose 2018 Nuclear Posture Review states: “[n]uclear terrorism remains among the most significant threats to the security of the United States, allies, and partners.”