oecd 2015 pdf


What is the OECD 2015 determination?

    EXPLANATORY STATEMENT – 9 EXPLANATORY STATEMENT © OECD 2015 determination should be based on a broad look at the ability of existing international tax standards to deal with the tax challenges raised by developments in the digital economy. 20.

Does OECD 201537 have different roles?

    OECD GUIDELINES ON CORPORATE GOVERNANCE OF STATE-OWNED ENTERPRISES, 2015 EDITION © OECD 201537 may have different roles vis-à-visthe same SOEs. In order to increase public confidence in the way the state manages ownership of SOEs, it is important that these different roles be clearly identified and explained to the general public.

What are the OECD Guidelines on state-owned enterprises?

    52OECD GUIDELINES ON CORPORATE GOVERNANCE OF STATE-OWNED ENTERPRISES, 2015 EDITION © OECD 2015 that follows with ownership, it is important that the state doesn’t abuse its role as a dominant shareholder, for example by pursuing objectives that are not in the interest of the enterprise and are thereby to the detriment of other shareholders.

What has changed in the OECD Model Tax Convention 2015?

    EXPLANATORY STATEMENT © OECD 2015 other forms of treaty abuse. Other changes to the OECD Model Tax Convention have been agreed to ensure that treaties do not inadvertently prevent the application of domestic anti-abuse rules.
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