for tax authorities by entertainers and sportsmen and the measures taken by countries to counteract evasion and avoidance …

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 …

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 …

enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture … information needs of tax administrations, the information they have available and the steps needed to deliver increased … that is relevant for tax purposes. These structural solutions would also ensure access to beneficial owner information when …

Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges … presented to the international tax regime by the digital economy. The paper considers both the option of installing a … withholding tax mechanism as the primary response to these challenges and the option of using withholding taxes in support of a …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …