OECD Tax’s Post

[OUT NOW] OECD and IGF continue to support developing countries in addressing base erosion and profit shifting risks when pricing lithium. We have joined forces with IGFMining to support developing countries with practical guidance when addressing the transfer pricing challenges faced when pricing lithium—a critical mineral in the global energy transition. This practice note identifies the primary economic factors that can influence the pricing of lithium using transfer pricing principles (building on the transfer pricing framework in “Determining the Price of Minerals: A transfer pricing framework”). The practice note provides practical guidance for countries to accurately delineate the transaction and price lithium exports on an arm’s length basis. 🗞️📘 Read more & access the report ➡️ https://oe.cd/5Fd #BEPSinMining #OECD #IGF #mining #lithium #transferpricing #BEPS #tax4dev #OECDtax

[JOB VACANCY] We are looking for a dynamic and experienced Value Added Tax (VAT) Policy Adviser to join our Tax Administration and VAT Division (TAV).   This role requires extensive experience in VAT design and administration, particularly in developing economies. The successful candidate will provide intellectual leadership and contribute to the development of internationally agreed standards for VAT regimes in a global digitalised economy.   💡 Key responsibilities: ▪️ Develop and deliver our VAT and consumption taxes programme. ▪️ Create guidance on VAT application to digital trade, tailored to developing economies. ▪️ Research technological innovations enhancing VAT policy and administration. ▪️ Provide high-quality country-specific advice and technical assistance. ▪️ Liaise with national authorities, international organisations, and the private sector. ▪️ Represent OECD in internal and external fora and contribute to workshops and training events.   🎓 Ideal candidate profile: ▪️ Advanced degree in law, public finance, taxation, economics, or similar. ▪️ At least five years of professional experience in VAT policy and administration. ▪️ Deep understanding of VAT policy design and reform, particularly in digital trade. ▪️ Experience with OECD’s work on VAT, including the International VAT/GST Guidelines. ▪️ Strong analytical and drafting skills.   🗓️ Apply by 10 September 2024 (23:59 CEST) ➡️ https://smrtr.io/mCHgK   #OECDjobs #jobvacancy #OECDtax #jobs #taxjobs #VAT #OECD

⏳ Less than two weeks left to give feedback on the draft version of the GIR XML Schema User Guide, which is designed to facilitate both domestic GIR filings and the exchange of GIR information between tax administrations ⤵️ #OECDhaveyoursay

[RECENTLY RELEASED] 𝐁𝐞𝐧𝐞𝐟𝐢𝐜𝐢𝐚𝐥 𝐎𝐰𝐧𝐞𝐫𝐬𝐡𝐢𝐩 𝐚𝐧𝐝 𝐓𝐚𝐱 𝐓𝐫𝐚𝐧𝐬𝐩𝐚𝐫𝐞𝐧𝐜𝐲 –𝐈𝐦𝐩𝐥𝐞𝐦𝐞𝐧𝐭𝐚𝐭𝐢𝐨𝐧 𝐚𝐧𝐝 𝐑𝐞𝐦𝐚𝐢𝐧𝐢𝐧𝐠 𝐂𝐡𝐚𝐥𝐥𝐞𝐧𝐠𝐞𝐬   Following a request from the Brazilian G20 Presidency, this report by the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes examines the critical role of beneficial ownership transparency in combating tax evasion and illicit financial flows. With reference to the G20 mandates in this area, the report examines progress made in implementing the beneficial ownership requirements set out in the standards on transparency and exchange of information for tax purposes. Offering a global perspective, the report assesses the current state of implementation across jurisdictions, analyses the peer review results on effective implementation for Exchange of Information on Request, together with best practices for strengthening beneficial ownership transparency in the global tax landscape. The report highlights capacity building activities to assist jurisdictions in building robust beneficial ownership frameworks and concludes with possible future directions. 📕➡️ https://oe.cd/5E7 #OECDtax #GlobalForum #OECD #tax #taxtransparency #G20 #G20Brazil #beneficialownership Séverine Baranger Philip Kerfs Paul Hondius Zayda Manatta Gwenaëlle Le Coustumer Hakim Hamadi Radhanath Housden

[RECENTLY RELEASED] 𝐁𝐫𝐢𝐧𝐠𝐢𝐧𝐠 𝐓𝐚𝐱 𝐓𝐫𝐚𝐧𝐬𝐩𝐚𝐫𝐞𝐧𝐜𝐲 𝐭𝐨 𝐂𝐫𝐲𝐩𝐭𝐨-𝐀𝐬𝐬𝐞𝐭𝐬 – 𝐀𝐧 𝐔𝐩𝐝𝐚𝐭𝐞 Following a request from the Brazilian G20 Presidency, this Global Forum report provides an update on the work to implement the recently agreed OECD/G20 Crypto-Asset Reporting Framework (CARF), which extends the automatic exchange of information for tax purposes to the crypto-asset sector. The report highlights implementation progress including that 58 Global Forum members have already announced their intention to commence exchanges under the CARF in 2027.   📘➡️ https://oe.cd/5E5 #OECDtax #G20Brazil #CARF #AEOI #G20 #GlobalForum #taxtransparency #OECD #tax Séverine Baranger Radhanath Housden

[RECENTLY RELEASED] 𝗦𝘁𝗿𝗲𝗻𝗴𝘁𝗵𝗲𝗻𝗶𝗻𝗴 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗧𝗮𝘅 𝗧𝗿𝗮𝗻𝘀𝗽𝗮𝗿𝗲𝗻𝗰𝘆 𝗼𝗻 𝗥𝗲𝗮𝗹 𝗘𝘀𝘁𝗮𝘁𝗲: 𝗙𝗿𝗼𝗺 𝗖𝗼𝗻𝗰𝗲𝗽𝘁 𝘁𝗼 𝗥𝗲𝗮𝗹𝗶𝘁𝘆 At the request of the Brazilian G20 Presidency, this report sets out the building blocks to bring increased tax transparency to real estate. These building blocks can be adopted incrementally by interested jurisdictions, starting with maximising exchanges of readily available information and progressively moving towards more practical solutions, including the automatic exchange of information underpinned by common due diligence and reporting requirements. These practical solutions would also ensure access to beneficial owner information when real estate is held through legal entities or arrangements.   📘➡️ https://oe.cd/5E3   #OECDtax #OECD #tax #taxtransparency #realestate #G20 #G20Brazil Philip Kerfs Paul Hondius

[RECENTLY RELEASED] 𝗧𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗜𝗻𝗲𝗾𝘂𝗮𝗹𝗶𝘁𝘆 At the request of the Brazilian G20 Presidency, this report explores how tax systems can mitigate or exacerbate inequality with a focus on the distribution of income and wealth and identifies scope for potential reform. It further addresses the specific tax policy and compliance challenges associated with taxing high-net-worth individuals (HNWIs), some of which have a cross-border dimension. 📘➡️ https://oe.cd/5E1   #OECDtax #OECD #tax #G20 #G20Brazil #inequality Sarah Perret Kurt Van Dender