Latest Documents


  • 13-November-2012

    English

    Revenue Statistics in Latin America 1990 - 2010

    This report, which has been prepared using the same methodology used by the OECD for its Revenue Statistics, provides detailed data for each of the countries’ fiscal performance from both a static and a dynamic (over time) perspective, as well as enables comparisons with other countries in the region, and with OECD countries.

  • The LAC Fiscal Initiative
  • Latin American Economic Outlook
  • 13-November-2012

    English

    Latin America: Tax revenues are rising, but still low and varied among countries

    Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.

  • 12-November-2012

    English

    Conclusions of the First OECD Global Forum on VAT

    The OECD is currently developing International VAT/GST Guidelines to address issues of double taxation and unintended double non-taxation, and this work provides a unique basis for the creation of the future international standard for applying VAT to cross-border trade. This was the conclusion of delegates who participated in the inaugural meeting of the OECD Global Forum on VAT, in Paris on 7-8 November.

    Related Documents
  • 9-November-2012

    English

    First Meeting of the OECD Global Forum on Value Added Tax (VAT)

    Secretary-General Angel Gurría provided closing remarks at the first meeting of the OECD Global Forum on Value Added Tax (VAT) held in Paris. The meeting focused on designing efficient and equitable VAT systems and analyzing their impacts on international trade.

    Related Documents
  • 7-November-2012

    English

    Country Notes for Revenue Statistics in Latin America 2012

    Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.

  • 29-October-2012

    English

    Global Forum on tax transparency welcomes new members and reviews 12 countries

    At the Global Forum in Cape Town, South Africa, delegates from 81 jurisdictions and 11 international organisations evaluated whether all Forum members are exchanging tax information effectively.

  • 29-October-2012

    English

    Revised complete edition of public comments received on the discussion draft on timing issues relating to transfer pricing

    On 6 June 2012, the OECD released an invitation to comment on a discussion draft on timing issues relating to transfer pricing. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

  • 29-October-2012

    English

    Revised complete edition of public comments received on the discussion draft on Safe Harbours

    On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the revision of the Safe Harbours Section in Chapter IV of the Transfer Pricing Guidelines. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

  • 29-October-2012

    English

    Revised complete edition of public comments received on the discussion draft on the Transfer Pricing Aspects of Intangibles

    On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

  • 25-October-2012

    English

    OECD and ATAF strengthen tax co-operation with Africa

    The OECD and the African Tax Administration Forum (ATAF) have signed a Memorandum of Co-operation, agreeing to work together to improve tax systems in Africa.

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