OECD Home › Centre for Tax Policy and Administration › Latest Documents
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.
Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways.
The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.
The fourth LAC (Latin American and Caribbean) Tax Policy Forum took place on 3-4 July in Mexico City to discuss the fiscal policy challenges in Latin America. The discussions focused on the political economy of tax reform, “green” taxation, best practices in raising revenue from natural resources, and the role of fiscal policy in reducing inequality.
Gabon has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters at a ceremony today at the OECD. Gabon is the seventh African country to sign the Convention since it was opened for signature to all countries in June 2011.
The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.
Cameroon has become the 65th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion.
Working papers for the fiscal federalism network
The Global Forum on VAT is a platform for a global dialogue on international VAT standards and key issues of VAT policy and operation. The Second Meeting of the Global Forum on VAT took place on 17-18 April in Tokyo, Japan.
English, PDF, 37kb
Revised draft agenda for the public consultation on Action Item 2