Latest Documents


  • 5-December-2017

    English

    International tax co-operation: Key indicators and outcomes

    Over the last 50 years, the OECD led the way on tax issues and has been at the forefront of promoting transparency and co-operation in tax matters. Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.

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  • 4-December-2017

    English

    OECD releases first peer reviews of the BEPS Action 5 minimum standard on spontaneous exchange on tax rulings

    As part of continuing efforts to improve tax transparency and the international tax framework, the OECD has released the first analysis of individual countries' progress in spontaneously exchanging information on tax rulings in accordance with Action 5 of the BEPS package of measures released in October 2015.

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  • 4-December-2017

    English

    Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework.Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes.This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
  • 1-December-2017

    English

    OECD Skills Strategy Diagnostic Report: Slovenia 2017

    Skills will be fundamental to Slovenia’s success in achieving its ambitious vision for the future – a society in which people learn for and through life, are innovative, trust one another, enjoy a high quality of life and embrace their unique identity and culture. Slovenia’s success in achieving its vision will depend to a great extent on how well it develops, activates and uses people’s skills.The OECD Skills Strategy Diagnostic Report: Slovenia identifies a number of overarching priority areas for action. These were identified by analysing common themes that emerged from stakeholder perspectives on the most important challenges facing Slovenia in this domain, and also through the OECD’s analysis of the nine challenges identified and examined in the report. The three priority areas for action identified are: 1) empowering active citizens with the right skills for the future; 2) building a culture of lifelong learning; and 3) working together to strengthen skills.
  • 1-December-2017

    English

    OECD Skills Strategy Diagnostic Report: Mexico 2017

    Skills are central to Mexico’s future prosperity and the well-being of its people. Improving opportunities for all Mexicans to develop high quality and relevant skills and supporting employers to improve their human resources management can help Mexico to raise productivity levels and, by extension, the incentives for employers to hire individuals in the formal sector. Fostering better and more equitable skills outcomes, especially for women and youth, will also provide the foundation for building a healthier, more equitable, and more cohesive society.The OECD Skills Strategy Diagnostic Report: Mexico sets out eight skills challenges for Mexico. These challenges were identified through two interactive workshops with stakeholders, bilateral meetings, internal discussions with experts at the OECD, and analysis of documents and data produced by the OECD and other organisations. The first six challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next two challenges refer to the 'enabling' conditions that strengthen the overall skills system. Success in tackling these skills challenges will boost performance across the whole skills system.
  • 1-December-2017

    English

    OECD Skills Strategy Diagnostic Report: The Netherlands 2017

    The Netherlands today is prosperous, but its future success is not assured.  The Netherlands owes its success in no small part to actions it has taken in the past to develop a highly skilled population. Given the profound economic and social transformation that the Netherlands is currently undergoing, skills will be even more important for success in the future.  The Dutch education system and the skills of the Dutch population are strong overall. Therefore many of the opportunities for further improving the skills outcomes of the Netherlands are to be found in areas of society where the government has more limited influence, such as the workplace and community. As a consequence, achieving the Netherlands’ skills ambitions will require a whole-of-society approach.The OECD Skills Strategy Diagnostic Report: Netherlands identifies the following three skills priorities for the Netherlands - fostering more equitable skills outcomes, creating skills-intensive workplaces, and promoting a learning culture. These priorities were identified through the analysis of common themes that emerged from stakeholder perspectives on the most important skills challenges facing the Netherlands, and through the OECD’s analysis of the nine skills challenges identified and examined in the report.
  • 30-November-2017

    English

    OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)

    The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 29-November-2017

    English

    OECD launches BEPS support programme to assist Kazakhstan in the implementation of the new international tax standards

    On 28 November 2017, an OECD delegation met Bakhyt Sultanov, the Kazakhstan Minister of Finance, in Astana to launch an initiative to assist Kazakhstan in the implementation of the measures to tackle Base Erosion and Profit Shifting (BEPS).

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  • 27-November-2017

    English

    Mutual Agreement Procedure Statistics for 2016

    The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the inclusive framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.

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  • 27-November-2017

    English

    OECD releases mutual agreement procedure (MAP) statistics for 2016

    One of the elements of the Action 14 minimum standard requires jurisdictions to seek to resolve mutual agreement procedure (“MAP”) cases within an average timeframe of 24 months. To monitor compliance with this element, members of the Inclusive Framework on BEPS have committed to report their MAP statistics pursuant to an agreed reporting framework.

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