Latest Documents


  • 16-October-2017

    English

    Governments rapidly dismantling harmful tax incentives worldwide: BEPS Project driving major changes to international tax rules

    Governments have dismantled, or are in the process of amending, nearly 100 preferential tax regimes as part of the OECD/G20 BEPS standards to improve the international tax framework, according to a progress report released today.

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  • 16-October-2017

    English

    Harmful Tax Practices - 2017 Progress Report on Preferential Regimes - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions.

    This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017.

    The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.

  • 12-October-2017

    English

    Revenue Statistics in Africa 2017

    The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with funding by the European Union. It compiles comparable tax revenue and non-tax revenue statistics for 16 countries in Africa: Cabo Verde, Cameroon,  the Democratic Republic of the Congo, Côte d’Ivoire, Ghana, Kenya, Mauritius, Morocco, Niger, Rwanda, Senegal, South Africa, Swaziland, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to African countries enables comparisons of tax-to-GDP ratios and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean and Asian economies.

  • 12-October-2017

    English

    Revenue mobilisation in Africa continues to improve, says new report

    The mobilisation of domestic resources is improving steadily in African countries, according to new data from Revenue Statistics in Africa 2017 released today in Addis Ababa at a meeting of tax and finance officials from 21 African countries hosted by the Department of Economic Affairs of the African Union Commission (AUC).

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  • 12-October-2017

    English

    Planned stakeholder input in OECD tax matters

    The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

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  • 11-October-2017

    English

    BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations

    Today, a further step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA").

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  • 11-October-2017

    English

    BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administration

    Today, another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports.

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  • 6-October-2017

    Spanish, PDF, 185kb

    Informes país por país: guía sobre el uso apropiado de la información contenida en los informes país por país

    Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país

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  • 6-October-2017

    English, PDF, 1,242kb

    Informes país por país: Manual para la implementación efectiva

    Informes país por país: Manual para la implementación efectiva

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  • 6-October-2017

    Spanish, PDF, 2,073kb

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

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