International Taxation | Tributación Internacional

• AGGRESSIVE TAX PLANNNING | PLANIFICACIÓN TRIBUTARIA AGRESIVA
  • Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation
  • Brunei Darussalam expands its capacity to fight international offshore tax avoidance and evasion
  • Cambodia, Greenland, Haiti and Madagascar join the fight against tax evasion
    • Bahrain expands its capacity to fight international tax avoidance and evasion
    • OECD welcomes Viet Nam's commitment to implement the internationally agreed standards to tackle tax evasion and avoidance
      • The fight against offshore tax evasion continues: CRS disclosure facility delivers first results
      • Technology offers critical solutions to prevent, identify and tackle tax evasion and tax fraud, says OECD
• BEPS
  • BEPS: Neutralising the tax effects of branch mismatch arrangements
  • OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)
  • OECD, CREDAF and UNDP hold a regional meeting of the Inclusive Framework on BEPS for French speaking countries
    • Public comments received on the BEPS discussion draft on the Implementation Guidance on Hard-to-Value Intangibles
      • Third meeting of the Inclusive Framework on BEPS delivers results
      • OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits
      • Save the date: Q&A webinar on the Multilateral BEPS Convention
      • Ground-breaking multilateral BEPS convention signed at OECD will close loopholes in thousands of tax treaties worldwide
      • OECD releases peer review document for assessment of the BEPS Action 6 minimum standard
      • BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations
      • OECD and tax administrations discuss BEPS implementation at regional meeting in Georgia
      • OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)
      • Public comments received on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds
• TRANSFER PRICING | PRECIOS DE TRANSFERENCIA
  • OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
    • The Platform for Collaboration on Tax delivers a toolkit to help developing countries address the lack of comparables for transfer pricing analyses and better understand mineral product pricing practices
      • The Platform for Collaboration on Tax invites comments on a draft toolkit designed to help developing countries address the lack of comparables for transfer pricing analyses
• TAX COOPERATION | COOPERACIÓN TRIBUTARIA
  • Global Forum releases second round of compliance ratings on tax transparency for 10 jurisdictions
    • Strong progress seen on international tax transparency
    • OECD launches facility to disclose CRS avoidance schemes; over 1800 relationships now in place to automatically exchange CRS information between tax authorities
    • OECD releases new guidance for Automatic Exchange of Financial Account Information in Tax Matters
    • OECD announces further developments in international tax co-operation
• TAX POLICY | POLÍTICA TRIBUTARIA
  • Countries are using tax policy to drive growth, reduce inequalities and promote behavioural change
  • Costa Rica: Tax reform is needed to ensure inclusive growth
    • Major progress reported towards a fairer and more effective international tax system
      • OECD Secretary-General Tax Report G20 Leaders, Hamburg, July 2017
      • OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles
      • Tax Side Events: 2017 ECOSOC Forum on Financing for Development follow-up
      • Raising revenues through carbon pricing can help improve energy affordability
      • OECD tax rates on labour income continued decreasing slowly in 2016
      • Tax systems help ensure that investments in skills make financial sense for both students and governments, says OECD
      • Building tax systems to foster better skills (Blog)
      • OECD to release Taxing Wages 2017 on Tuesday 11 April
    • Latin America and the Caribbean: Tax revenues continue to rise despite low economic growth
      • OECD/IMF report on tax certainty
      • OECD Secretary-General Tax Report G20 Finance Ministers, Baden-Baden, March 2017
      • Taxing digital companies – The Austrian Government takes it to a different level
• TAX STATISTICS | ESTADÍSTICAS TRIBUTARIAS
  • MLI Matching Database (beta)
• TAX EVENTS & CONSULTATIONS
  • Consultation 22/09/2017
  • Consultation 01/08/2017
  • http://www.oecd.org/tax/tax-talks-webcasts.htm
    • OECD Tax Talks #5
• TAX TREATIES | TRATADOS TRIBUTARIOS
  • Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention
  • OECD releases the draft contents of the 2017 update to the OECD Model Tax Convention

Convenio Multilateral OCDE

Model Tax Convention | Modelo de Convenio — Version 2014. OECD.

Reporte de la OECD 2016-2017

Transfer Pricing Guidelines | Guía de Precios de Transferencia — Versión 2017. OECD.