Latest Documents


26-March-2013

English

Tax burdens on labour income in OECD countries continue to rise

New data show that across OECD countries the average tax and social security burden on employment incomes increased by 0.1 of a percentage point to 35.6 per cent in 2012. It increased in 19 out of 34 countries, fell in 14, and remained unchanged in 1.

13-March-2013

English

Aggressive Tax Planning based on After-Tax Hedging

While after-tax hedging is not, of itself, aggressive - being generally a straightforward risk management technique - the report recognises that it can also be used as a feature of aggressive tax planning (ATP) schemes. ATP schemes based on after-tax hedging pose a threat to countries’ revenue base.

13-March-2013

English

Hedging through the tax charge: a threat to tax revenue

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base. Empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion transactions identified by countries.

11-March-2013

English

Task Force Sub Group on Transfer Pricing, March 2013

The Sub-group on Transfer Pricing held its second meeting on 8th March 2013 at the OECD headquarters in Paris to discuss the significant progress made by the Task Force in the past 15 months on its transfer pricing work.

Also Available

11-March-2013

English

Task Force Sub Group on Transparency in Financial Reporting, March 2013

The Sub-group on Transparency in Financial Reporting held its third meeting on 8th March 2013 at the OECD headquarters in Paris to discuss how the report on the potential transparency benefits of the public registration of statutory accounts of unlisted companies was being used in the Task Force’s work with developing countries and how to build on that work.

Also Available

1-March-2013

English

Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

26-February-2013

English

The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members

Azerbaijan and the Kingdom of Lesotho have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 119th and 120th members of the Global Forum, they will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.

22-February-2013

English

Measuring Fiscal Decentralisation, Concepts and Policies

This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.

18-February-2013

English

Electronic Sales Suppression: A threat to tax revenues

This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered and shows how such methods can be detected by tax auditors and investigators.

12-February-2013

English

OECD urges stronger international co-operation on corporate tax

Global solutions are needed to ensure that tax systems do not unduly profit multinational enterprises, leaving citizens and small businesses with bigger tax bills.

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