OECD Home › Centre for Tax Policy and Administration › Latest Documents
Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.
Transnational bribery enforcement under the U.S. Foreign Corrupt Practices Act (FCPA) has increased significantly since the last OECD evaluation of the implementation of the OECD Anti-Bribery Convention by the United States, according to a new OECD report.
English, , 247kb
Speech by Jeffrey Owens delivered at the Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes that was held on 29-30 September 2010 in Singapore. Jeffrey Owens talks about the impact of the crisis and governments’ attitudes towards tax compliance, cooperation between tax and other law enforcement agencies, the role of taxation in development and a renewed emphasis on confidentiality and taxpayers’
English, PDF, 209kb
The OECD Council adopted on 14 October 2010 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 2009 Recommendation.
English, , 508kb
Taxation, Innovation and the Environment (Chinese version)
The Global Forum has been publishing its annual assessment of the legal and regulatory systems for the exchange of information in tax matters since 2006. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.
Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.
English, , 2,325kb
Offshore Voluntary Disclosure: Comparative Analysis, Guidance and Policy Advice, September 2010
Turkey hosted the sixth meeting of the OECD’s Forum on Tax Administration in Istanbul, on 15-16 September 2010, bringing together more than 130 delegates from 43 countries.
Tax Commissioners from OECD and non-OECD countries met to discuss a range of issues associated with administering tax systems in the current economic climate. The meeting, chaired by Douglas H. Shulman, Commissioner IRS USA and FTA Chair, focused in particular on
English, , 609kb
Addressing Tax Risks Involving Bank Losses