Latest Documents


  • 19-March-2014

    English

  • 14-March-2014

    English

    Designing Skill-Friendly Tax Policies

    The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions.

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  • 14-March-2014

    English

    Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan

    Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

  • 11-March-2014

    English

    Paper on transfer pricing comparability data and developing countries released for comment

    This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.

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  • 10-March-2014

    English

  • 3-March-2014

    English

    Comments received on Discussion Draft on transfer pricing documentation and country-by-country reporting published today

    On 30 January 2014, the OECD invited comments from interested parties on the Discussion Draft on transfer pricing documentation and country-by-country reporting. The OECD now publishes the comments received.

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  • 21-February-2014

    English, PDF, 2,128kb

    Secretary-General’s Report to G20 Finance Ministers and Central Bank Governors – February 2014

    OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS), presents the new global model for automatic exchange of information and contains the progress report by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 20-February-2014

    English

    OECD issues release dates of BEPS discussion drafts and public consultations

    A revision of the timetable for planned stakeholders’ input is now available online with the dates when discussion drafts will be published and public consultations held in relation to the September 2014 BEPS outputs.

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  • 18-February-2014

    English

    The OECD publishes the comments received on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

    On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention. The OECD has now published the comments received on that discussion draft.

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  • 13-February-2014

    English

    OECD delivers new single global standard on automatic exchange of information

    Offshore tax evasion remains a serious problem for countries and jurisdictions worldwide, with vast amounts of funds deposited abroad and sheltered from taxation when taxpayers fail to comply with obligations in their home countries.

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