Latest Documents


  • 1-April-2016

    English

    Revenue Statistics in Africa

    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). It compiles comparable tax revenue and non-tax revenue statistics for eight countries in Africa: Cameroon, Côte d'Ivoire, Mauritius, Morocco, Rwanda, Senegal, South Africa and Tunisia. 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 about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin  American, Caribbean and Asian economies.

  • 24-March-2016

    English

    OECD releases a BEPS consultation document on the treaty entitlement of non-CIV funds

    Responses are invited to the questions included in a consultation document on issues and suggestions related to the impact of the Report on BEPS Action 6 on the tax treaty entitlement of non-CIV funds.

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  • 23-March-2016

    English, PDF, 273kb

    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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  • 22-March-2016

    English

    OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports

    In a continued effort to boost transparency in international tax matters, the OECD has today released its standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema – as well as the related User Guide.

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  • 21-March-2016

    English

    Head of joint OECD/UNDP Tax Inspectors Without Borders initiative appointed – James Karanja

    Mr. James Karanja has been appointed as Head of the joint OECD/UNDP Tax Inspectors Without Borders (TIWB) Initiative effective 11 April 2016. Mr. Karanja will lead the development of TIWB, which has been designed to support developing countries to build tax audit capacity.

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  • 21-March-2016

    English

    Country-by-Country Reporting XML Schema: User Guide for Tax Administrations and Taxpayers

    This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema. The CbC XML Schema is part of the OECD’s work to ensure the swift and efficient implementation of the BEPS measures, endorsed by G20 Leaders as part of the final BEPS Package in November 2015.

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  • 16-March-2016

    English

    Revenue Statistics in Latin America and the Caribbean 2016

    The Revenue Statistics in Latin America and the Caribbean publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB). It compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. 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 Latin American and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among themselves and between OECD and OECD economies.

  • 16-March-2016

    English

    Latin America and the Caribbean: Tax revenues rise slightly but remain well below OECD levels

    Despite a continuing slowdown in economic growth, tax revenues in Latin American and Caribbean countries rose slightly in 2014, as a proportion of national incomes, according to new data from the annual Revenue Statistics in Latin America and the Caribbean publication.

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  • 14-March-2016

    English

    New Global Forum peer reviews highlight ever-increasing compliance with tax transparency standards

    The world’s leading forum on tax transparency published 10 new peer review reports today, pointing to ever-increasing compliance with the internationally-recognised standards to curb tax evasion through the exchange of information.

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  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Botswana.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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