Latest Documents


  • 20-October-2016

    English

    Network of more than 1 000 relationships now in place to automatically exchange information between tax authorities

    Today, as a further step to implement the OECD Common Reporting Standard (CRS), the first series of bilateral automatic exchange relationships were established among the first batch of jurisdictions committed to exchanging information automatically as of 2017.

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  • 19-October-2016

    English

    Andorra joins the Inclusive Framework on BEPS

    Following the first meeting of the Inclusive Framework on BEPS in Kyoto, Japan, on 30 June-1 July and the regional meeting for Latin America and the Caribbean held in Montevideo, Uruguay, on 21-23 September, more countries and jurisdictions are joining the framework. On 14 October, the Inclusive Framework on BEPS welcomed Andorra as its 86th member.

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  • 18-October-2016

    English

    OECD launches business survey on tax certainty to support G20 tax agenda

    The OECD received a strong endorsement from both the G20 Leaders and Finance Ministers to work on solutions to support certainty in the tax system with the aim to promote investment, trade and balanced growth. As part of a wider project, the OECD launches a Business Survey to invite businesses and other stakeholders to contribute their views on tax certainty.

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  • 15-October-2016

    English

    October 2016 APEC Finance Ministerial Meeting: Remarks on implementation of the Base Erosion and Profit Shifting (BEPS) Project

    I am delighted that APEC has made tackling tax avoidance and evasion a priority and pleased to be here with you today to share the latest developments in our work on these issues, which the OECD has been undertaking in partnership with economies across the globe, including a growing number of APEC economies.

  • 13-October-2016

    English

    Conference: Combating Tax Crime and Other Crimes in the Fisheries Sector

    This OECD expert workshop will bring together experts to assess available data and methodologies to calculate both Total Factor Productivity and Environmentally Adjusted Total Factor Productivity for the aggregate agricultural sector.

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  • 7-October-2016

    English

    FATF Report to G20 on Beneficial Ownership

    FATF's report to G20 sets out how the FATF is helping to improve transparency and prevent the misuse of companies, trust and other corporate vehicles. This includes the availability and exchange of beneficial ownership information.

  • 7-October-2016

    English, PDF, 718kb

    OECD Secretary-General's tax report to G20 Finance Ministers (October 2016)

    This report consists of two parts. Part I is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Part II is an update report by the OECD Secretary-General regarding tax transparency, with a focus on beneficial ownership information.

  • 6-October-2016

    English

    Taxation and Development Co-operation

    The Tax and Development Programme gathers evidence and offers guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation (DRM) efforts.

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  • 28-September-2016

    English

    Public consultation on transfer pricing matters - 11-12 October 2016

    The OECD will hold a public consultation event on transfer pricing matters on 11-12 October at the OECD Conference Centre in Paris, France.

  • 26-September-2016

    English

    Taxing Wages in Latin America and the Caribbean 2016

    This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean.  It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.

    It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.

    The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type.  It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.

    The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.

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