1 introduction and oecd

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1 introduction and oecd

  1. 1. Organisation for Economic Co-operation and Development MULTILATERAL TAX NETWORK Auditing Multinational Enterprises, International Tax Avoidance and Evasion 1Ankara, 7-11 May 2007 - Introduction 1 - Opening and Introduction 1 Centre for Tax Policy and Administration
  2. 2. Welcome  Introductions  Event Structure  Domestic Arrangements and timings (flexible approach)  Purpose and Objectives  An overview of the OECD 2
  3. 3. Event structure   3 New ‘advanced’ event Plan for the week: • Preliminary look at features of MNEs • Overview of the taxation of MNE profit • An extended case study spanning the week, looking at: - Practical aspects of auditing - Typical tax planning techniques - Transfer pricing – main principles and case study on methods - The ownership and use of intellectual property - Permanent Establishments - Controlled Foreign Companies - Resolving disputes Review and wrap up •
  4. 4. Objectives of the event  Share experiences on specific international issues  Develop an understanding of issues concerning the taxation of multinational enterprises  Discuss detection and audit techniques 4
  5. 5. The OECD  Membership: 3 NAFTA, 4 Asian-Pacific countries and 23 European countries Setter of “soft” and occasionally “hard” rules A forum for discussing the economic and social challenges of interdependence and globalisation A provider of comparative data, analysis and forecasts to underpin multilateral co-operation    5
  6. 6. The Committee on Fiscal Affairs What are we? What do we cover? How are we organised? 6 A forum for senior policy makers and administrators All international and related domestic tax issues • Biannual meeting • Eight subsidiary bodies • Centre for Tax Policy and Administration
  7. 7. The Committee on Fiscal Affairs Subsidiary Body* Area of responsibility Working Party N°1 Tax Conventions and Related Questions Working Party N°2 Tax Policy Analysis and Tax Statistics Working Party N°6 Taxation of Multinational Enterprises Working Party N°8 Tax Avoidance and Evasion Working Party N°9 Consumption Taxes Forum on Harmful Tax Practices Addresses anti-competitive tax practices and is working with tax havens to improve transparency and to establish effective exchange of information Forum on Tax Administration Focuses on taxpayer service and compliance Board for Co-operation with Non-OECD Economies Has the responsibility of supervising the alignment between the co-operation programmes with NOEs and the core interests and expertise of the CFA 7 * Working Parties N° 3, 4, 5, 7 were abolished
  8. 8. Major outputs of the CFA  Model Tax Convention  Transfer Pricing Guidelines  Standards on Exchange of Information  Best Practices Guidelines in Tax Administration  International VAT/GST Guidelines  Comparative Analysis and Statistics on Tax Levels and Structures  Anti-Bribery Convention 8
  9. 9. Limited Membership, Global Reach Why involve Non-OECD economies? How ? Outcomes 9 • Global guidelines need global acceptance • To assist in the development of their tax systems • Observers • Developing partnerships • Multilateral, regional and in-country programmes •31 NOEs set out position on Model •Most NOEs basing transfer pricing legislation on OECD Guidelines • A more coherent global tax environment for MNEs
  10. 10. Limited Membership, Global Reach Why involve Non-OECD economies? How ? Outcomes 9 • Global guidelines need global acceptance • To assist in the development of their tax systems • Observers • Developing partnerships • Multilateral, regional and in-country programmes •31 NOEs set out position on Model •Most NOEs basing transfer pricing legislation on OECD Guidelines • A more coherent global tax environment for MNEs

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