Latest Documents


  • 19-March-2017

    English

    Taxation and Skills

    This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are allocated to governments and students. The study builds indicators that examine incentives for individuals and governments to invest in education. These indicators take into account the various financial costs of skills investments for individuals such as lost after-tax earnings and tuition fees, whether investments are financed with savings or with student loans. Costs borne by governments such as grants, scholarships, lost taxes, and skills tax expenditures are also accounted for. The indicators also incorporate the returns to skills investments for individuals and governments through higher after-tax wages and higher tax revenues respectively.

  • 27-February-2017

    English

    Country-by-country reporting

    The Multilateral Competent Authorities Agreement (MCAA) will facilitate consistent and swift implementation of new transfer pricing reporting standards developed under Action 13 of the BEPS Action Plan, ensuring that tax administrations obtain a complete understanding of the way multinational enterprises (MNEs) structure their operations, while also ensuring that the confidentiality of such information is safeguarded.

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  • 13-February-2017

    English, PDF, 208kb

    Network on Fiscal Relations flyer 2017

    The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.

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  • 1-February-2017

    English

    About BEPS and the inclusive framework

    Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the inclusive framework, over 100 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.

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  • 1-February-2017

    English, PDF, 205kb

    Information brief inclusive framework for BEPS implementation

    This document is an information brief which provides background about the creation of an inclusive framework for all interested countries for the implementation of the BEPS package.

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  • 1-February-2017

    English

    OECD releases peer review documents for assessment of BEPS minimum standards (Actions 5 and 13)

    Today the OECD released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting and for the peer review of the Action 5 transparency framework.

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  • 30-January-2017

    English

    OECD invites taxpayer input on peer reviews of Dispute Resolution (BEPS Action 14)

    The OECD is now gathering input for the Stage 1 peer reviews of Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

  • 27-January-2017

    English

    Seven more jurisdictions sign tax co-operation agreement to enable automatic sharing of country-by-country information (BEPS Action 13)

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Gabon, Hungary, Indonesia, Lithuania, Malta, Mauritius and the Russian Federation have now signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 57. Lithuania and Hungary joined the Agreement in October and December 2016 respectively.

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  • 26-January-2017

    English

    Thailand joins the Global Forum on Transparency and Exchange of Information for Tax Purposes

    Thailand's membership reinforces its commitment to implement both the international standard of exchange of information on request and the standard of automatic exchange of financial account information.

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  • 24-January-2017

    English

    The Platform for Collaboration on Tax invites comments on a draft toolkit designed to help developing countries address the lack of comparables for transfer pricing analyses

    Responding to a request by the Development Working Group of the G20, the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has developed a draft toolkit designed to assist developing countries in an important area of international tax policy: transfer pricing.

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