Latest Documents


  • 15-July-2014

    English

    Tax Policy Working Papers

    Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.

  • 15-July-2014

    English

    The Diesel Differential: Differences in the tax treatment of gasoline and diesel for road use

    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.

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  • 15-July-2014

    English

    Personal tax treatment of company cars and commuting expenses: Estimating the fiscal and environmental costs

    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.

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  • 4-July-2014

    English

    4th LAC Tax Policy Forum 2014 • Foro LAC sobre Política Fiscal

    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.

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  • 3-July-2014

    English

    Gabon joins international efforts to end tax avoidance and evasion

    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.

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  • 26-June-2014

    English

    Cameroon signs the Convention on Mutual Administrative Assistance in Tax Matters

    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.

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  • 6-June-2014

    English

  • 12-May-2014

    English, PDF, 37kb

    Revised draft agenda for the public consultation on Action Item 2

    Revised draft agenda for the public consultation on Action Item 2

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  • 9-May-2014

    English

    Public consultation on transfer pricing documentation and country-by-country reporting

    The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.

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  • 7-May-2014

    English, PDF, 13,441kb

    Comments action 2 Hybrid Mismatch Arrangements

    Comments on Action item 2 - Hybrid Mismatch Arrangements

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