institutions" resident in OECD countries, as well as in offshore tax-free environments. These developments motivate countries to … review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax … cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the …

exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of … inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the … publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by …

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Colombia …. 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 120 jurisdictions which participate …

This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia. 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 … transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement …

This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used …