29-November-2016
English
This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database – a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. This work has been is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre.
25-November-2016
English
Following the first meeting of the Inclusive Framework on BEPS in Japan, on 30 June-1 July, and recent regional meetings, more countries and jurisdictions are joining the framework. The Inclusive Framework on BEPS welcomed Macau (China), Mauritius and Ukraine bringing to 90 the total number of countries and jurisdictions participating on an equal footing in the Project.
25-November-2016
English
56 delegates from 13 countries gathered in Tunis for the first regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) after its launch in Kyoto on 30 June-1 July 2016. This meeting belongs to a new series of events that offer participants from different regions in the world the opportunity to feed their views and provide their input into the Inclusive Framework on BEPS.
24-November-2016
English
More than 100 jurisdictions have concluded negotiations on a multilateral instrument that will swiftly implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises.
24-November-2016
English
I am truly impressed by the large number of countries (99) that have joined this initiative and who are around the table today. More than half are not OECD or G20 members: 55% of this Ad Hoc Group. This in itself is a success, particularly in the context of the new Inclusive Framework on Base Erosion and Profit Shifting (BEPS) launched a few months ago, and which already includes 87 countries and jurisdictions.
23-November-2016
English
Tax burdens and revenue collection across the OECD countries are reaching levels not seen since before the global financial crisis. Nevertheless, the tax mix varies enormously across the advanced economies.
22-November-2016
English
Significant progress has been made by an international programme designed to enhance developing countries’ ability to bolster domestic revenue collection through strengthening of tax audit capacities.
22-November-2016
English
Regional meeting of the Inclusive Framework on BEPS for French speaking countries which took place in Tunis, Tunisia, from 22 to 24 November 2016.
21-November-2016
English
Saint Lucia today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Saint Lucia became the 107th jurisdiction to join the Convention.
11-November-2016
English
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a “normal” return.