OECD Tax Database

The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.

Related Documents

• OECD Fiscal Decentralisation Database
• OECD Tax Policy Studies
• Tax Policy Working Papers
• OECD Consumption Tax Trends Publications
• Revenue Statistics 2012 Edition
• Taxing Wages 2013

OECD approves the revision of Section on safe harbours in the Transfer Pricing Guidelines

The OECD Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases involving smaller taxpayers or less complex transactions. It encourages the use of bilateral or multilateral safe harbours and provides sample MOUs to establish bilateral safe harbours.

Convention on Mutual Administrative Assistance in Tax Matters

The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.

Related Documents

• Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol
• Texto Del Informe Explicativo Revisado de la Convención Sobre Asistencia Administrativa Mutua En Materia Fiscal (Spanish - Unoffical translation)
• Chart of Signatures and Ratifications
• List of Declarations, Reservations and other Communications
• Process to become a Party to the amended Convention
• Original Convention on Mutual Administrative Assistance in Tax Matters: Text and Explanatory Report
• 2010 Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters

Tax Commissioners unite to fight tax fraud

The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.

Together for Better Outcomes: Engaging and Involving SME Taxpayers and Stakeholders

This FTA study explores how engaging and involving SME taxpayers and stakeholders can contribute to improved outcomes and reduced costs. It also identifies a range of other benefits, including fairer competition, reduced compliance burdens, and improved trust.

Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies

Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).

Related Documents

• Comparative Information Series - Previous versions
• Tax Administration 2013 Information Flyer

Co-operative Compliance: A Framework from Enhanced Relationship to Co-operative Compliance

Five years ago the FTA’s Study into the Role of Tax Intermediaries recommended that revenue bodies develop a relationship with large businesses based on trust and co-operation. This report is based on a detailed examination of the practical experiences of several countries since then.

Managing Service Demand: A Practical Guide to Help Revenue Bodies Better meet Taxpayers’ Service Expectations

This report provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice.

Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.

Taxing Wages 2013

Taxing Wages provides information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries.