Latest Documents


6-May-2014

English, PDF, 1,194kb

Bringing the International Tax Rules into the 21st Century: Update on Base Erosion and Profit Shifting (BEPS), Exchange of Information, and the Tax and Development Programme

As requested in the Declaration on BEPS adopted at the 2013 Ministerial Council Meeting , this note reports on progress made on the Comprehensive Action Plan (CAP) to address BEPS. It also provides an update on the key work streams of the OECD tax agenda of particular relevance to the 2014 Ministerial Council Meeting.

6-May-2014

English

Revenue Statistics in Asian Countries

Trends in Indonesia and Malaysia provides for the first time cross-country comparisons between Asian economies and between Asian and OECD economies. Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

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6-May-2014

English

Rising tax revenues: A key to economic development in emerging Asian countries

Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

30-April-2014

English

Top earners capturing growing share of total income in many countries, says OECD

The shares of the richest 1% in total pre-tax income have increased in most OECD countries over the past three decades. This rise is the result of the top 1% capturing a disproportionate share of overall income growth over that timeframe: up to 37% in Canada and 47% in the United States, according to new OECD analysis.

24-April-2014

English

International community continues making progress on tax transparency

The international community continues making progress toward greater cooperation to ensure effective information exchange in tax matters. The Global Forum on Transparency and Exchange of Information for Tax Purposes issued today 12 new reports that highlight action being taken by jurisdictions to implement the international standard for exchange of information on request.

18-April-2014

English

Governments endorse new OECD Guidelines on applying VAT across borders

The governments of 86 countries have taken a key step towards preventing value added tax from weighing on trade while also safeguarding state revenues by endorsing the first internationally agreed framework for applying national VAT rules to cross-border transactions.

18-April-2014

English

International VAT/GST Guidelines

The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.

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16-April-2014

English

Comments received on discussion draft on Tax Challenges of the Digital Economy published

On 24 March 2014, the OECD invited comments from interested parties on the Discussion Draft on Tax Challenges of the Digital Economy related to Action 1 of the BEPS Action Plan. The OECD now publishes the comments received.

11-April-2014

English

Tax burdens on labour income continue to rise across the OECD

Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication.

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