OECD Tax

[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

As we head into August and the summer holiday season in France, I am pleased to share with you several recent key appointments within the OECD Centre for Tax Policy and Administration (OECD Tax): 🔹 First, I am excited to welcome 𝐵𝑒𝑛 𝐷𝑖𝑐𝑘𝑖𝑛𝑠𝑜𝑛 to the Director’s Office as Acting Deputy Director, following the recent departure of David Bradbury. Ben was the Head of the Global Relations and Development Division since 2015 and prior to that, served as Tax and Development Manager responsible for the establishment of the OECD’s fiscal programme for developing countries (2010-2015) and was Head of the work on Governance, Conflict and Fragile States (2005-2010). While Ben takes on this new role, 𝐻𝑎𝑟𝑟𝑦 𝑇𝑜𝑛𝑖𝑛𝑜 has agreed to serve as Acting Head of the Global Relations and Development (GRD) Division. 🔹Second, I am delighted to announce that John Peterson, Kurt Van Dender and Claudia Vargas are joining the OECD Tax senior leadership team. John and Kurt have been respectively appointed Head of the Cross Border and International Tax (CBI) Division and Head of the Tax Policy and Statistics (TPS) Division. Claudia, who is currently the Head of the International Taxation Office of the Colombian National Tax and Customs Administration, will join us in September as the Head of the Tax Administration and VAT (TAV) Division. 🔹Finally, I am happy to share that Sandra Knaepen has been appointed Deputy Division Head of TAV as of September, and will continue to co-lead the Tax Certainty Unit alongside her new role.   Please join me in welcoming Claudia to the OECD and congratulating Ben, John, Kurt, Harry, and Sandra on their new roles. I am confident that their leadership will greatly enhance our work and mission. #OECD #OECDtax #tax

[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

[RECENTLY RELEASED] 𝗢𝗘𝗖𝗗 𝗦𝗲𝗰𝗿𝗲𝘁𝗮𝗿𝘆-𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗧𝗮𝘅 𝗥𝗲𝗽𝗼𝗿𝘁 𝘁𝗼 𝗚𝟮𝟬 𝗙𝗶𝗻𝗮𝗻𝗰𝗲 𝗠𝗶𝗻𝗶𝘀𝘁𝗲𝗿𝘀 𝗮𝗻𝗱 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗕𝗮𝗻𝗸 𝗚𝗼𝘃𝗲𝗿𝗻𝗼𝗿𝘀 Launched at the third meeting of G20 Finance Ministers and Central Bank Governors held under the Brazilian G20 Presidency in Rio de Janeiro, Brazil, this report describes some of the key developments in international tax reform since February 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and on the implementation of the BEPS minimum standards. It also covers progress made in tax transparency and on tax and development, tax administration and consumption taxes, as well as dedicated segments on tax and inequality and tax policy developments.   📘 Available in English and French ➡️ https://oe.cd/5E9   #OECDtax #OECD #G20 #G20Brazil #tax #taxtransparency #GlobalForum #tax4dev #taxadministration #consumptiontaxes #inequality #taxpolicy

Congratulations to the Brazilian G20 Presidency on the enormously successful 3rd G20 Brasil 2024 Finance Ministers and Central Bank Governors meeting in Rio last week, culminating in a 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐪𝐮𝐞 and a historic first 𝐌𝐢𝐧𝐢𝐬𝐭𝐞𝐫𝐢𝐚𝐥 𝐃𝐞𝐜𝐥𝐚𝐫𝐚𝐭𝐢𝐨𝐧 𝐨𝐧 𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐓𝐚𝐱 𝐂𝐨𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧. Reflecting on the transformational achievements of international tax cooperation, the Declaration and Communique respectively acknowledge that the 𝐎𝐄𝐂𝐃/𝐆𝟐𝟎 𝐈𝐧𝐜𝐥𝐮𝐬𝐢𝐯𝐞 𝐅𝐫𝐚𝐦𝐞𝐰𝐨𝐫𝐤 𝐨𝐧 𝐁𝐄𝐏𝐒 “has demonstrated the potential of international tax cooperation over the past decade” and recognise the Two-Pillar Solution as a “resounding success of international taxation cooperation.” Since the Inclusive Framework’s landmark October 2021 agreement to reform the international tax rules, the G20’s commitment to the 𝐓𝐰𝐨-𝐏𝐢𝐥𝐥𝐚𝐫 𝐒𝐨𝐥𝐮𝐭𝐢𝐨𝐧 has been crucial. G20 ministers reaffirmed that commitment last week, acknowledging the significant progress since the last meeting and “encourage[ing] members to contribute to the successful completion of the negotiations on a final package on Pillar One through resolving the few remaining issues on a framework for Amount B and the opening of the MLC for signing as soon as possible.” G20 ministers also re-affirmed the commitment to strengthening 𝐭𝐚𝐱 𝐭𝐫𝐚𝐧𝐬𝐩𝐚𝐫𝐞𝐧𝐜𝐲 and recognised that the implementation of AEOI by the Global Forum on Transparency and Exchange of Information for Tax Purposes has been “a landmark achievement,” effectively ending bank secrecy and unlocking billions of additional revenues of which EUR 41 billion is identified in developing countries. The G20 agreed to advance work on addressing 𝐭𝐚𝐱 𝐚𝐧𝐝 𝐢𝐧𝐞𝐪𝐮𝐚𝐥𝐢𝐭𝐲, a key priority of the Brazilian G20 Presidency this year, encouraging “the Inclusive Framework on BEPS to consider working on these issues in the context of effective progressive tax policies.” In addition, the G20 called on the Platform for Collaboration on Tax (which includes the OECD, IMF, World Bank, and UN) along with other IOs and development partners, to strengthen capacity-building frameworks to facilitate the implementation of progressive tax systems that focus on reducing inequalities and promoting economic growth, and reaffirmed support for initiatives such as the joint OECD/UNDP Tax Inspectors Without Borders Programme. We look forward to facilitating final resolution of the Pillar One package and opening the MLC for signature, supporting the implementation of Pillar Two (incl. through hosting the signing ceremony on the MLI STTR on 19 Sep at the OECD), constructively collaborating with other international and regional organisations to mobilise domestic resources for the SDGs, and informing additional policy priorities identified by the G20 and the Inclusive Framework. 🗞️➡️ https://oe.cd/5Eh #G20 #G20Brazil #OECDtax #internationaltax #taxcooperation #taxtransparency #BEPS #inequality

On 25-26 July 2024, the OECD - OCDE participated in the third meeting of #G20 Finance Ministers and Central Bank Governors, held in Rio de Janeiro, Brazil.   We are pleased to join the conversation at #G20Brazil, and share the latest updates and analysis on international tax reform through a series of reports ⤵️   𝗢𝗘𝗖𝗗 𝗦𝗲𝗰𝗿𝗲𝘁𝗮𝗿𝘆-𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗧𝗮𝘅 𝗥𝗲𝗽𝗼𝗿𝘁 𝘁𝗼 𝗚𝟮𝟬 𝗙𝗶𝗻𝗮𝗻𝗰𝗲 𝗠𝗶𝗻𝗶𝘀𝘁𝗲𝗿𝘀 𝗮𝗻𝗱 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗕𝗮𝗻𝗸 𝗚𝗼𝘃𝗲𝗿𝗻𝗼𝗿𝘀 This report sets out progress in international tax reform since February 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and on the implementation of the BEPS minimum standards.   📘 https://oe.cd/5E9   𝗧𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗜𝗻𝗲𝗾𝘂𝗮𝗹𝗶𝘁𝘆 This report contributes to discussions on the role of tax systems in addressing inequality. It 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.   📘 https://oe.cd/5E1   𝗦𝘁𝗿𝗲𝗻𝗴𝘁𝗵𝗲𝗻𝗶𝗻𝗴 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗧𝗮𝘅 𝗧𝗿𝗮𝗻𝘀𝗽𝗮𝗿𝗲𝗻𝗰𝘆 𝗼𝗻 𝗥𝗲𝗮𝗹 𝗘𝘀𝘁𝗮𝘁𝗲 – 𝗙𝗿𝗼𝗺 𝗖𝗼𝗻𝗰𝗲𝗽𝘁 𝘁𝗼 𝗥𝗲𝗮𝗹𝗶𝘁𝘆 In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Against this background, this report sets out the building blocks to bring increased transparency in the real estate sector into practice.   📘 https://oe.cd/5E3   𝗕𝗿𝗶𝗻𝗴𝗶𝗻𝗴 𝗧𝗮𝘅 𝗧𝗿𝗮𝗻𝘀𝗽𝗮𝗿𝗲𝗻𝗰𝘆 𝘁𝗼 𝗖𝗿𝘆𝗽𝘁𝗼-𝗔𝘀𝘀𝗲𝘁𝘀 – 𝗔𝗻 𝗨𝗽𝗱𝗮𝘁𝗲 Through this report, the Global Forum on Transparency and Exchange of Information for Tax Purposes 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.   📘 https://oe.cd/5E5   𝗕𝗲𝗻𝗲𝗳𝗶𝗰𝗶𝗮𝗹 𝗢𝘄𝗻𝗲𝗿𝘀𝗵𝗶𝗽 𝗮𝗻𝗱 𝗧𝗮𝘅 𝗧𝗿𝗮𝗻𝘀𝗽𝗮𝗿𝗲𝗻𝗰𝘆 – 𝗜𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗥𝗲𝗺𝗮𝗶𝗻𝗶𝗻𝗴 𝗖𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲𝘀 A joint 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, highlights progress made globally in implementing beneficial ownership requirements set out in the standards on transparency and exchange of information for tax purposes. The report also identifies remaining implementation challenges and possible future directions.   📘 https://oe.cd/5E7   #OECDtax #GlobalForum #G20Brazil #G20 #OECD #tax #inequality #taxtransparency #realestate #beneficialownership #crytpo #CARF