Latest Documents


  • 19-October-2012

    English

    OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”

    The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.

  • 19-October-2012

    English

    OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

    The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.

  • 17-October-2012

    English

    Tax: The Global Forum on Tax Transparency welcomes Burkina Faso and Cameroon as new members

    Burkina Faso and Cameroon have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As 112th and 113th members of the Global Forum they will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.

  • 1-October-2012

    English

    Tax: The Global Forum on Tax Transparency welcomes Pakistan as new member

    Pakistan has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 111th member of the Global Forum, it will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.

  • 27-September-2012

    English, Excel, 6,716kb

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

    Dispositifs Hybrides: Questions de politique et de discipline fiscales

  • 19-September-2012

    English

    OECD Taxation Working Paper No. 13: Taxes and Investment in Skills

    This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries, India and South Africa.

  • 13-September-2012

    English

    Argentina becomes the first South American country to become a Party to the Multilateral Convention

    Today Argentina has deposited its instrument of ratification making Argentina the first country from South America to become a Party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and allowing it to benefit from cross border tax co-operation and information sharing.

  • 26-July-2012

    English

    Trends in Personal Income Tax and Employee Social Security Contribution Schedules

    To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates, the income thresholds where personal income tax and employee social security contribution rates apply, and other statutory provisions that shape the tax burden on labour income in OECD countries.

  • 26-July-2012

    English

    Shifting from Social Security Contributions to Consumption Taxes

    This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries.

  • 26-July-2012

    English

    Tax: OECD welcomes multilateral efforts to improve international tax compliance and transparency

    The OECD welcomed today a new model international tax agreement designed to improve cross-border tax compliance and boost transparency.

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