Please see here an interesting taxation working paper published by the OECD. It refers to the role of businesses in the tax system, (i) as taxpayers and (ii) as withholding agents and remitters of tax on behalf of others.
The OECD published the comments received on the 2017 update on the Model Tax Convention (“MTC”). Draft contents was released on 11 July 2017 with respect to the changes in relation to paragraph 13 of the Commentary on Article 4 MTC (tie-breaker rule for Article 4(2)c MTC; changes to paragraphs 17 and 19 (regarding the […]
The OECD released the draft contents of the 2017 update to the OECD Model Tax Convention. The update has not been approved as a whole by the Committee on Fiscal Affairs or by the OECD Council yet. It will be submitted to their approval later in 2017. The draft therefore does not necessarily reflect the […]
The OECD has published the Tax Report to G20 Leaders. Please see it in this Link. The Report describes the continuing fight against tax avoidance and tax evasion as one of the major success stories of the G20, founded on enhanced international co-operation. The Report highlights progress in each of the areas where OECD has […]
L’OCSE ha pubblicato la nuova versione delle linee guida in materia di transfer pricing, in recepimento delle modifiche apportate con il progetto Base erosion and profit shifting (c.d. BEPS). Il documento, nel capitolo 1, riporta i criteri riconosciuti a livello internazionale per l’applicazione del principio di libera concorrenza (arm’s length principle), adottato, anche dall’Italia in […]