Latest Documents


  • 20-March-2012

    English

    How tax can tackle the job crisis

    Taxes affect incentives on both sides of the labour market. They can discourage employers from hiring, would-be employees from taking up work, and current employees from working longer and harder. Alastair Thomas explains in the OECD Observer.

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  • 5-March-2012

    English, , 199kb

    Busan Partnership for Effective Development Co-operation EN

    Busan Partnership for Effective Development Co-operation EN

  • 5-March-2012

    English

    OECD recommends action on international tax loopholes

    Aggressive tax planning – untaxed income, multiple deductions and other forms of international tax arbitrage - is a growing concern for all governments.

  • 5-March-2012

    English, , 515kb

    T&D Agenda - STA Feb 2012

    Agenda - STA Feb 2012

  • 5-March-2012

    English

    Tax & Development Statebuilding and Aid Meeting - Feb 2012

    Tax & Development Statebuilding and Aid Meeting - Feb 2012

  • 5-March-2012

    English, , 106kb

    Draft Principles for International Engagement EN

    Draft Principles for International Engagement EN

  • 5-March-2012

    English, , 133kb

    Tax & Dev Flyer - March 2012

    Tax & Dev Flyer - March 2012

  • 5-March-2012

    English

    Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

    Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address

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  • 5-March-2012

    English, , 132kb

    Tax&Dev-TP-OutcomesSept2011

    Tax and Dev Transfer Pricing September 2011 Outcomes

  • 1-March-2012

    English

    Costa Rica becomes first Central American country to sign international tax agreement

    Costa Rica has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.

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