Tag: OECD

Free Download The OECD Transfer Pricing Guidelines and Value Creation by Mirna Screpante
English | January 1, 2024 | ISBN: 9087228635 | 360 pages | MOBI | 1.65 Mb
This book critically assesses the updated guidance on intangibles outlined in chapters VI and I of the OECD Guidelines. This evaluation is conducted in the context of the base erosion and profit shifting (BEPS) initiative Actions 8-10 Final Reports. The primary objective is to determine the extent to which the modifications introduced in the 2010 OECD Guidelines (now the 2022 OECD Guidelines) align with the OECD’s intentions and effectively test the concept of "taxation where value is created". The overarching goal is to curtail the "artificial" tax planning potential associated with the arm’s length principle (ALP), which seeks to ensure that multinational corporations pay taxes in line with the economic activities they undertake. To achieve this, the book delves into the novel concept of value creation and the emphasis on "taxation where value is created". It seeks to understand the implications and interpretations of these concepts in the context of the ALP. Additionally, the book aims to anticipate and potentially define any emerging limits on what is considered permissible and impermissible in terms of "new" tax avoidance strategies. The book highlights the need for a reasonableness test in the ALP to address abnormal or unnecessary value-creating features. This involves scrutinizing whether the modifications can effectively deter the shifting of profits from jurisdictions where economic functions are performed to low-tax regions. In essence, this book contributes to the ongoing discourse on international tax policy and transfer pricing guidelines. It endeavours to shed light on whether the changes introduced by BEPS, as reflected in the updated OECD Guidelines, will indeed serve as a robust mechanism to combat tax avoidance strategies, thereby aligning taxation more closely with value creation in the global economy. Finally, this book reveals the intricate interplay between the DEMPE concept, Pillar One and the minimum global tax proposed in Pillar Two.

Free Download Alexander W. Wiseman, "The Impact of the OECD on Education Worldwide "
English | ISBN: 178635540X | 2017 | 296 pages | EPUB | 5 MB
The Organisation for Economic Co-operation and Development (OECD) has been an active international influence in the assessment, development, and reform of national educational systems worldwide. The introduction of the OECD’s flagship international educational assessment, confirmed by, the Programme for International Student Assessment (PISA). But, there are many questions still unanswered about the OECD and its global impact on education. First, there is no definitive history of the OECD’s educational agendas, development, or initiatives. Second, there is no comprehensive investigation into the impact it has had on educational reform. Finally, the educational impact of OECD compared to organizations such as UNESCO has not been comprehensively addressed. This volume investigates the history, contexts, agendas, and initiatives associated with the OECD’s educational impact globally. The goal is to present information, case studies and empirical research about the development of the OECD’s educational agenda as a whole, and the specific impact that OECD-supported activities, initiatives, and policies have had in countries or educational systems around the world.

Free Download The OECD Transfer Pricing Guidelines and Value Creation
by Screpante, Mirna;
English | 2024 | ISBN: 9087228635 | 466 pages | True PDF EPUB | 43.07 MB

Free Download Organization for Economic Cooperation and Development, "OECD Reviews Of Risk Management Policies: Social Unrest"
English | 2012 | ISBN: 9264173455 | PDF | pages: 106 | 9.3 mb
This report develops a framework of social unrest within a complex understanding of systemic risk. The goal is to try to identify triggers (events that lead to social unrest) and drivers (causal roots) for the emergence of social unrest and, based on this functional analysis, to design policy options on how to avoid, mitigate or handle unrest. The framework should enable a better understanding of the circumstances that may trigger social unrest, how intensely that unrest is likely to materialize and what interventions promise to de-escalate the conflict or even prevent social unrest in the first place. Since social unrest is more a process of escalation than a finite state of the world, the term has been conceptualized in a step-by-step escalation scheme. Each step makes social unrest more severe. It is a gradual framework that identifies the different stages that make social unrest more and more probable. In order to identify relevant drivers and cluster of drivers, three case studies are investigated: pandemics, cyber-related risk and financial crises. The main question is how did or could these events cause social unrests. In a second step, an analytic model is used to capture the combined effects learned from the case study analysis. In a third step,the IRGC risk governance model for explaining the risk of social unrest or predicting the consequences of social unrest is applied. Finally , guidelines for normative governance with respect to social unrest are developed.