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Taxes affect incentives on both sides of the labour market. They can discourage employers from hiring, would-be employees from taking up work, and current employees from working longer and harder. Alastair Thomas explains in the OECD Observer.
English, , 199kb
Busan Partnership for Effective Development Co-operation EN
Aggressive tax planning – untaxed income, multiple deductions and other forms of international tax arbitrage - is a growing concern for all governments.
English, , 515kb
Tax & Development Statebuilding and Aid Meeting - Feb 2012
English, , 106kb
Draft Principles for International Engagement EN
English, , 133kb
Tax & Dev Flyer - March 2012
Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address
English, , 132kb
Tax and Dev Transfer Pricing September 2011 Outcomes
Costa Rica has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.