Latest Documents


  • 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.

  • 24-July-2012

    English

    Improving international tax co-operation: OECD releases reports on automatic exchange and tax confidentiality

    Furthering its efforts to strengthen international tax co-operation, the OECD has issued two new reports on automatic exchange and tax confidentiality. The report on automatic exchange of information describes what it is, how it works, where it stands and what challenges remain. The report on confidentiality of information exchanged examines all aspects of ensuring the protection of information exchanged for tax purposes.

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  • 23-July-2012

    English

    Keeping It Safe: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes

    This report examines the legal framework to protect the tax confidentiality of information exchanged and the administrative policies and practices in place to protect confidentiality.

  • 23-July-2012

    English

    Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done

    This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area.

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