Flyer OECD/UNDESA Side Event 2017 FfD Forum
A panel of senior experts will discuss the progress made by the UN and the OECD since the Addis call for more inclusiveness, both in terms of institutional arrangements and policy guidance, to support developing countries in coping with the challenges posed by international tax avoidance and evasion.
MAZARS Luxembourg - New substance requirements for holding and financing comp...Quentin Van Gansberghe
The OECD BEPS project has rapidly moved to the implementation phase, leaving a new tax environment. This new environment requires businesses to re-evaluate your holding and financing structures, and assess your tax strategy with the aim of developing a sustainable tax framework.
Mazars Luxembourg has hosted a conference to present this new tax environment and to identify adequate strategy(ies). Our guest speaker, Dr. Vikram Chand, Executive Director of the Master of Advanced Studies in International Tax and Executive Program in Transfer Pricing at the University of Lausanne and our Mazars has covered, during this conference, the following three topics:
• The impact of the OECD BEPS and EU Anti Tax Avoidance Package on holding and financing companies;
• The substance requirements for holding activities ; and
• The substance requirements for financing activities, especially, in light of the Actions 8-10 of the BEPS plan and the new Luxembourg transfer pricing circular for intra-group financing activity.
You will find in attachment the slides of this presentation.
For any questions, feel free to contact Dr Vikram Chand (vikram.chand@unil.ch) or Mr François Karolyi (francois.karolyi@mazars.lu)
On 7 June 2017, over 65 countries signed a ground-breaking multilateral tax convention that will close loopholes in thousands of tax treaties worldwide, reducing opportunities for tax avoidance by multinational enterprises.
This presentation shows some of the key features of the multilateral instrument, and presents the available tools that will facilitate the application of the convention by taxpayers and tax administrations.
For more information, visit http://oe.cd/mli
The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario? They become a vehicle for multinational tax avoidance leading to huge revenue losses for developing countries.
Despite the uncertain benefits and widely recognised risks, developing countries continue to sign tax treaties. In such cases, an understanding of good treaty practice – how countries in a similar position have negotiated, reviewed, or modified their treaties to better protect their tax base – can help lay the foundations for fairer and more sustainable tax treaties.
The new Tax Treaties Explorer website (www.treaties.tax) provides a means to compare and contrast tax treaties in ways that complement analysis of the legal wording. It is based on a new dataset of almost every treaty signed by developing economies. For non-specialist policymakers and others with a stake in tax policy, this is an accessible entry point to understand treaties in comparative context.
This event, jointly hosted by the ICTD and the Global Tax Program of the World Bank, will introduce the Tax Treaties Explorer and demonstrate how it can be used by practitioners and researchers. It will feature a brief presentation of the Toolkit on Tax Treaty Negotiations from the Platform for Collaboration on Tax, as well as presentations of three research projects that use the Explorer data:
Tax Treaties and Foreign Direct Investment Flows: A Replication Study by Martin Hearson, Marco Carreras, and Anna Custers
Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? by Markus Meinzer, Maimouna Diakité, Lucas Millán Narotzky, and Mirsolav Palansky
Taxing Profits from International Transport in Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model by Tatiana Falcão and Bob Michel
The Base Erosion and Profit Shifting (BEPS) project also includes key actions that include exchange of information as well as the elimination of harmful tax practices and mutual agreement procedures to ensure that tax treaties are applied consistent with their intents and purposes. The Inclusive Framework on BEPS, which now counts more than 100 member jurisdictions, conducts peer reviews of the implementation of BEPS action items on exchange of tax rulings, country-by-country reporting, harmful preferential tax regimes and the efficiency of mutual agreement procedures. Also, an important tool for BEPS implementation is the BEPS Multilateral Instrument (MLI), which allows signatories to quickly update its treaties to conform with BEPS tax treaty related measures. Mr. Pross will provide an overview of the BEPS implementation phase and its results so far. Ms. Chatel and Mr. Evers will focus on the importance and impact of the MLI which has been signed by close to 70 jurisdictions and which is currently under ratification in many of them.
With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update. Topics included:
- The Inclusive Framework on BEPS – including progress on transfer pricing, the Multilateral Instrument, and updated work on branch mismatch arrangements.
- Upcoming G20 Summit in Hamburg.
- Global Forum work on tax transparency and exchange of information.
- The months ahead: Our work programme, and how you can be involved.
"One Belt and One Road” Project" and the China-Italy Tax TreatyUniversity of Ferrara
Draft version of the slides used to open my lecure at the Cpital University of Business and Law, Beijing. I focused on the latest changes to the Italy - China DTC and the 2019 MoU signed in Rome.
MAZARS Luxembourg - New substance requirements for holding and financing comp...Quentin Van Gansberghe
The OECD BEPS project has rapidly moved to the implementation phase, leaving a new tax environment. This new environment requires businesses to re-evaluate your holding and financing structures, and assess your tax strategy with the aim of developing a sustainable tax framework.
Mazars Luxembourg has hosted a conference to present this new tax environment and to identify adequate strategy(ies). Our guest speaker, Dr. Vikram Chand, Executive Director of the Master of Advanced Studies in International Tax and Executive Program in Transfer Pricing at the University of Lausanne and our Mazars has covered, during this conference, the following three topics:
• The impact of the OECD BEPS and EU Anti Tax Avoidance Package on holding and financing companies;
• The substance requirements for holding activities ; and
• The substance requirements for financing activities, especially, in light of the Actions 8-10 of the BEPS plan and the new Luxembourg transfer pricing circular for intra-group financing activity.
You will find in attachment the slides of this presentation.
For any questions, feel free to contact Dr Vikram Chand (vikram.chand@unil.ch) or Mr François Karolyi (francois.karolyi@mazars.lu)
On 7 June 2017, over 65 countries signed a ground-breaking multilateral tax convention that will close loopholes in thousands of tax treaties worldwide, reducing opportunities for tax avoidance by multinational enterprises.
This presentation shows some of the key features of the multilateral instrument, and presents the available tools that will facilitate the application of the convention by taxpayers and tax administrations.
For more information, visit http://oe.cd/mli
The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario? They become a vehicle for multinational tax avoidance leading to huge revenue losses for developing countries.
Despite the uncertain benefits and widely recognised risks, developing countries continue to sign tax treaties. In such cases, an understanding of good treaty practice – how countries in a similar position have negotiated, reviewed, or modified their treaties to better protect their tax base – can help lay the foundations for fairer and more sustainable tax treaties.
The new Tax Treaties Explorer website (www.treaties.tax) provides a means to compare and contrast tax treaties in ways that complement analysis of the legal wording. It is based on a new dataset of almost every treaty signed by developing economies. For non-specialist policymakers and others with a stake in tax policy, this is an accessible entry point to understand treaties in comparative context.
This event, jointly hosted by the ICTD and the Global Tax Program of the World Bank, will introduce the Tax Treaties Explorer and demonstrate how it can be used by practitioners and researchers. It will feature a brief presentation of the Toolkit on Tax Treaty Negotiations from the Platform for Collaboration on Tax, as well as presentations of three research projects that use the Explorer data:
Tax Treaties and Foreign Direct Investment Flows: A Replication Study by Martin Hearson, Marco Carreras, and Anna Custers
Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? by Markus Meinzer, Maimouna Diakité, Lucas Millán Narotzky, and Mirsolav Palansky
Taxing Profits from International Transport in Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model by Tatiana Falcão and Bob Michel
The Base Erosion and Profit Shifting (BEPS) project also includes key actions that include exchange of information as well as the elimination of harmful tax practices and mutual agreement procedures to ensure that tax treaties are applied consistent with their intents and purposes. The Inclusive Framework on BEPS, which now counts more than 100 member jurisdictions, conducts peer reviews of the implementation of BEPS action items on exchange of tax rulings, country-by-country reporting, harmful preferential tax regimes and the efficiency of mutual agreement procedures. Also, an important tool for BEPS implementation is the BEPS Multilateral Instrument (MLI), which allows signatories to quickly update its treaties to conform with BEPS tax treaty related measures. Mr. Pross will provide an overview of the BEPS implementation phase and its results so far. Ms. Chatel and Mr. Evers will focus on the importance and impact of the MLI which has been signed by close to 70 jurisdictions and which is currently under ratification in many of them.
With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update. Topics included:
- The Inclusive Framework on BEPS – including progress on transfer pricing, the Multilateral Instrument, and updated work on branch mismatch arrangements.
- Upcoming G20 Summit in Hamburg.
- Global Forum work on tax transparency and exchange of information.
- The months ahead: Our work programme, and how you can be involved.
"One Belt and One Road” Project" and the China-Italy Tax TreatyUniversity of Ferrara
Draft version of the slides used to open my lecure at the Cpital University of Business and Law, Beijing. I focused on the latest changes to the Italy - China DTC and the 2019 MoU signed in Rome.
With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update. Topics included:
- BEPS, including the latest results of the minimum standard peer reviews and implementation guidance.
- Current public consultation on digital economy taxation.
- Other recent developments: work of the Forum on Tax Administration, and on tax transparency.
With a number of recent and upcoming developments in the OECD’s international tax work, we invite you to join experts from the Centre for Tax Policy and Administration for a live webcast. Topics will include:
- Taxation of the digitalised economy.
- BEPS – including progress on the Multilateral Instrument and the latest on mutual agreement procedures.
- Tax policy – update on revenue statistics
- Tax certainty and the latest on the International Compliance Assurance Programme.
- Public discussion draft on mandatory disclosure rules.
With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update. Topics include:
1. G20
2. Inclusive Framework on BEPS, including the Multilateral Instrument
3. Tax transparency
4. Tax certainty
5. VAT/GST
The presentation addresses the impact of the digital tax proposal (EU and Italian) on Chinese companies doing business in Italy. It has been used during a seminar at the Chinese University of Fiance and Economics.
Input statement on the OECD Pillar I proposal in the field of Digital taxation. The presentation is an updated summary of the one used in Singapore last month.
Scrambling for New Taxable Bases - Global Digital Economy and Local Fiscal Me...University of Ferrara
This is the presentation used during the Conference held (virtually) at the University of Sevilla "Pablo de Olavide" on December 3rd 2020. It0s a summary of previous input statement with some minor updates as the COVID-19 situation is evolving. The event has been sponsored by the Junta de Andalucía and the European Union in the framework of a research project I am partner of, sponsored by the Spanish ministry of Education.
Keynote Presentation
The BEPS Project and the Tax Challenges of the Digital Economy
• The overview of the OECD/G20 BEPS project: progress to date and future developments
• Tax challenges of the digital economy: how has digitalisation transformed the global economy?
• Creating a sustainable regulatory ecosystem for the development of digital economy
Raffaele Russo, Head of BEPS Project, The OECD
A whole new world! International tax structuring in light of the OECD BEPS project.
• What does this all mean in practice? How will the OECD BEPS project have legal effect?
• Tax structuring, before and after: the effect of the OECD BEPS project on international business structures
• Tax compliance and risk management, before and after: what will your business have to do differently going forward?
Omleen Ajimal, Director of International Tax, Squire Sanders
The BEPS Project and Developing Countries - From Consultation to ParticipationOECDtax
Taxation plays a central role in promoting sustainable development, and developing countries face significant challenges in developing their tax capacities and mobilising domestic resources. Engagement of developing countries in the international tax agenda, including on BEPS, is therefore important, in particular to ensure they receive appropriate support to address the specific challenges they face.
More information: www.oecd.org/tax/developing-countries-and-beps.htm
Presentation from the International Taxation session at the ICTD 7th annual meeting. The panel featured a discussion with Sol Picciotto, Alex Ezenagu, Michael Durst, Catherine Ngina Mutava, Martin Hearson, and Annet Oguttu.
This is the rpesenation used uring the 2018 Tax Research Network conference at the University of Birmingham Business school. The full apper is available on acadenia.edu or researchgate.net
Presentation discussed during the October 18th 2019 meeting of the International Tax Centre, Singapore. BEPS project, Pillar 1 analysis, the Italian situation and the steps taken at EU level
With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update. Topics included:
- BEPS, including the latest results of the minimum standard peer reviews and implementation guidance.
- Current public consultation on digital economy taxation.
- Other recent developments: work of the Forum on Tax Administration, and on tax transparency.
With a number of recent and upcoming developments in the OECD’s international tax work, we invite you to join experts from the Centre for Tax Policy and Administration for a live webcast. Topics will include:
- Taxation of the digitalised economy.
- BEPS – including progress on the Multilateral Instrument and the latest on mutual agreement procedures.
- Tax policy – update on revenue statistics
- Tax certainty and the latest on the International Compliance Assurance Programme.
- Public discussion draft on mandatory disclosure rules.
With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update. Topics include:
1. G20
2. Inclusive Framework on BEPS, including the Multilateral Instrument
3. Tax transparency
4. Tax certainty
5. VAT/GST
The presentation addresses the impact of the digital tax proposal (EU and Italian) on Chinese companies doing business in Italy. It has been used during a seminar at the Chinese University of Fiance and Economics.
Input statement on the OECD Pillar I proposal in the field of Digital taxation. The presentation is an updated summary of the one used in Singapore last month.
Scrambling for New Taxable Bases - Global Digital Economy and Local Fiscal Me...University of Ferrara
This is the presentation used during the Conference held (virtually) at the University of Sevilla "Pablo de Olavide" on December 3rd 2020. It0s a summary of previous input statement with some minor updates as the COVID-19 situation is evolving. The event has been sponsored by the Junta de Andalucía and the European Union in the framework of a research project I am partner of, sponsored by the Spanish ministry of Education.
Keynote Presentation
The BEPS Project and the Tax Challenges of the Digital Economy
• The overview of the OECD/G20 BEPS project: progress to date and future developments
• Tax challenges of the digital economy: how has digitalisation transformed the global economy?
• Creating a sustainable regulatory ecosystem for the development of digital economy
Raffaele Russo, Head of BEPS Project, The OECD
A whole new world! International tax structuring in light of the OECD BEPS project.
• What does this all mean in practice? How will the OECD BEPS project have legal effect?
• Tax structuring, before and after: the effect of the OECD BEPS project on international business structures
• Tax compliance and risk management, before and after: what will your business have to do differently going forward?
Omleen Ajimal, Director of International Tax, Squire Sanders
The BEPS Project and Developing Countries - From Consultation to ParticipationOECDtax
Taxation plays a central role in promoting sustainable development, and developing countries face significant challenges in developing their tax capacities and mobilising domestic resources. Engagement of developing countries in the international tax agenda, including on BEPS, is therefore important, in particular to ensure they receive appropriate support to address the specific challenges they face.
More information: www.oecd.org/tax/developing-countries-and-beps.htm
Presentation from the International Taxation session at the ICTD 7th annual meeting. The panel featured a discussion with Sol Picciotto, Alex Ezenagu, Michael Durst, Catherine Ngina Mutava, Martin Hearson, and Annet Oguttu.
This is the rpesenation used uring the 2018 Tax Research Network conference at the University of Birmingham Business school. The full apper is available on acadenia.edu or researchgate.net
Presentation discussed during the October 18th 2019 meeting of the International Tax Centre, Singapore. BEPS project, Pillar 1 analysis, the Italian situation and the steps taken at EU level
Over 200 CSOs and Trade Unions support UN Draft Resolution for Inclusive Tax ...JeorgeWilsonKingson1
TJNA joins more than 200 organisations and trade unions all over the world to strongly support the UN General Assembly Draft Resolution on the Promotion of Inclusive and Effective International Tax Cooperation.
The UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries was developed as part of a project implemented jointly by FfDO and the International Tax Compact. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries.
Read how the OECD is working with countries to design, promote and implement better anti-corruption policies for better lives. For more information see www.oecd.org/corruption/
Digitalisation has a wide range of implications for taxation, impacting tax policy and tax administration at both the domestic and international level. As a result, the tax policy implications of digitalisation have been at the centre of the recent global debate over whether or not international tax rules continue to be fit for purpose in an increasingly changing environment.
Taxes are the main source of income for governments as well as a powerful political tool worldwide. Globalization however has progressively opened the business transaction flows, regardless of borders or state lines. As such taxation on international corporations has become increasingly complex to regulate. The G20 will have to weigh the advantages and problems caused by corporations which seek banking abroad in order to avoid taxation. Written by Milain Fayulu and Helen Combes
A Brave New World and Tax Transparency Bruce Zagaris
This paper discusses the pressure imposed on selected U.S. gatekeepers by international organization initiatives. It focuses on U.S. lawyers engaged in gatekeeping activities, and then considers the accounting profession insofar as it is engaged in tax and financial planning and independent audits. Finally, it looks at auctioneers., Tax Management Int'l J.
Flyer: Supporting Domestic Resource Mobilisation through Tax Inspectors Witho...OECDtax
Flyer TIWB Side Event 2017 FfD Forum
This side event will be an opportunity to learn more about TIWB and hear first hand from countries that have benefited from TIWB assistance. The 2016 TIWB Annual Report will be presented at this event.
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Convention multilatérale pour la mise en œuvre des mesures relatives aux conv...OECDtax
Cet instrument transposera les résultats du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) dans plus de 2 000 conventions fiscales à l'échelle mondiale.
Multilateral instrument for BEPS tax treaty measures - Overview OECDtax
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS will implement minimum standards to counter treaty abuse and to improve dispute resolution mechanisms while providing flexibility to accommodate specific tax treaty policies. It will also allow governments to strengthen their tax treaties with other tax treaty measures developed in the OECD/G20 BEPS Project.
Version January 2023.
Learn more about the BEPS MLI: https://oe.cd/mli
Presentation: Economic impact assessment of the Two-Pillar Solution (January ...OECDtax
The OECD provided an update on its ongoing work to assess the economic impact of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, including new estimates of the revenue impacts of implementing Pillar One and Pillar Two. These estimates are based on updated data and incorporate many recently agreed design features of Pillar One and Pillar Two, many of which have not been accounted for in other studies.
As the COVID-19 crisis continues to affect people's lives and force governments to take action, the international tax agenda remains highly relevant. Work has continued throughout the crisis on the pressing issue of reaching a multilateral, consensus-based solution to the tax challenges arising from the digitalisation of the economy, and in other areas of the OECD's tax agenda. With a number of recent and upcoming developments in the OECD's international tax agenda, experts from the OECD Centre for Tax Policy and Administration gave an update on our work.
Topics included:
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Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
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- Gain proficiency in applying the updated regulations to ensure compliance with federal grant requirements and avoid potential audit findings.
- Develop strategies for effectively implementing the new guidelines within the grant management processes of their respective organizations, fostering efficiency and accountability in federal grant administration.
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Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Flyer: The Changing Global Landscape of International Tax Co-operation
1. Side Event
The Changing Global
Landscape of International
Tax Co-operation
23 May 2017 | 13.15-14.30
Room CR-7, UN Headquarters, New York
Lunch will be served for
participants at Cafe
Vienna (left side of the
ramp) from 12.30.
The global landscape in the fight against
cross-border tax avoidance and tax evasion
has changed dramatically since the third
International Conference on Financing for
Development held in Addis Ababa in 2015. A
panel of senior experts will discuss the
progress made by the UN and the OECD since
the Addis call for more inclusiveness, both in
terms of institutional arrangements and
policy guidance, to support developing
countries in coping with the challenges
posed by international tax avoidance and
evasion. The call for change was made with a
view to increasing tax revenues for
investment in sustainable development.
The effectiveness and operational capacity of the UN Committee of
Experts on International Co-operation in Tax Matters has been
strengthened and its engagement with the UN Economic and Social
Council (ECOSOC) increased. The panel will show how this allowed the
UN to achieve some important milestones in addressing international
tax avoidance and evasion, including relevant updates to the UN
Model Double Taxation Convention between Developed and
Developing Countries and the UN Practical Manual on Transfer Pricing
for Developing Countries as well as the adoption of the UN Code of
Conduct on Co-operation in Combating International Tax Evasion.
2017 ECOSOC Forum on Financing for
Development follow-up
2. Speakers
Alexander Trepelkov
Director, Financing for
Development Office, Department
of Economic and Social Affairs,
United Nations
Pascal Saint-Amans
Director, Centre for Tax Policy and
Administration, OECD
Elfrieda Tamba
Commissioner General of Taxation,
Liberia Revenue Agency
Marlene Nembhard-Parker
Chief Tax Counsel, Legislation,
Treaties and International Tax
Issues, Tax Administration Jamaica
Ana Rodriguez-Calderon
Global Forum on Transparency and
Exchange of Information for Tax
Purposes
The Inclusive Framework on
Base Erosion and Profit Shifting
(BEPS) and the Global Forum on
Transparency and Exchange of
Information (the Global Forum)
have also been important in
helping to bring about change,
and in taking forward the
commitments as agreed in Addis.
The panel will explain how nearly
100 countries and jurisdictions1
are working together on an equal
footing in the Inclusive
Framework on BEPS to tackle tax
avoidance, in particular
preventing tax treaty abuse and
introducing country-by-country
reporting for the activities of
multinational enterprises.
Furthermore, panellists will
present how the 140-member2
Global Forum is implementing
international standards for
transparency and exchange of
tax information, a key element in
the fight against illicit financial
flows.
1 ww.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf
2 www.oecd.org/tax/transparency/about-the-global-forum/members/
Further information
Lunch will be served for participants at Cafe
Vienna (left side of the ramp) from 12.30.