Latest Documents


  • 9-January-2014

    English

    Pascal Saint-Amans - Director, Centre for Tax Policy and Administration

    Pascal Saint-Amans is the Director of the OECD's Centre for Tax Policy and Administration.

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  • 23-December-2013

    English

    Kazakhstan signs the Convention on Mutual Administrative Assistance in Tax Matters

    Kazakhstan has become the 64th 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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  • 17-December-2013

    English

    Tax revenues continue to rise across the OECD

    Tax revenues continue bouncing back from the low levels reported in almost all countries during 2008 and 2009, at the height of the global economic crisis, according to new OECD data in the annual Revenue Statistics publication. The average tax revenue to GDP ratio in OECD countries was 34.6% in 2012, compared with 34.1% in 2011 and 33.8% in 2010.

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  • 3-December-2013

    English

    Fiscal decentralisation: lessons from around the world

    Senior tax policymakers and administrators from across the world are meeting this week in Marrakech to discuss how powers to set and collect taxes should be allocated across different levels of government to ensure accountability, efficiency and economic stability.

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  • 3-December-2013

    English

    OECD issues communication on engagement with stakeholders

    The timeline of the OECD/G20 BEPS Project is extremely ambitious, with the first outputs expected for September 2014 and the completion of the project by the end of 2015. Input from relevant stakeholders is essential as the BEPS Project moves forward to develop the measures envisaged in the BEPS Action Plan.

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  • 2-December-2013

    English

    Fiscal Federalism 2014: Making decentralisation work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

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  • 2-December-2013

    English

    A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

    The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

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  • 2-December-2013

    English

    Making fiscal decentralisation work

    Hundreds of thousands of elected sub-national governments worldwide provide services and levy taxes on residents and companies.

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  • 29-November-2013

    English, PDF, 376kb

    4th TF on T&D: Session 8 Document Global Partnership

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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  • 29-November-2013

    English, PDF, 1,049kb

    4th TF on T&D: Session 7C presentation CIAT revenue statistics

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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