Latest Documents


  • 19-September-2017

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

  • 18-September-2017

    English

    Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation

    This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside of direct tax liabilities is under-studied.

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  • 14-September-2017

    English

    First automatic Common Reporting Standard exchanges between 49 jurisdictions set to take place this month; now over 2000 bilateral exchange relationships in place

    At present, 102 jurisdictions have publicly committed to implement the Common Reporting Standard, with 49 being committed to start exchanges this month and a further 53 taking up exchanges in September 2018.

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  • 13-September-2017

    English

    Tax Policy Reforms 2017 - OECD and Selected Partner Economies

    This report is the second edition of Tax Policy Reforms: OECD and Selected Partner Economies, which is an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time.

    This year’s report covers the tax reforms that were implemented, legislated or announced in 2016. Two non-OECD countries, Argentina and South Africa, have been included in this year’s edition, in an effort to progressively expand the scope of the publication to key partner economies. Monitoring tax policy reforms and understanding the context in which they were undertaken is crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms.

  • 13-September-2017

    English

    Countries are using tax policy to drive growth, reduce inequalities and promote behavioural change

    Countries have continued the trend towards implementing tax policy reforms as part of wider strategies to boost growth, with a growing focus on reducing inequalities and driving behavioural change, according to a new report from the OECD.

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  • 12-September-2017

    English

    Brunei Darussalam expands its capacity to fight international offshore tax avoidance and evasion

    Today, at the OECD Headquarters in Paris, Her Excellency Datin Paduka Malai Halimah Malai Yussof, Ambassador Extraordinary and Plenipotentiary of Brunei Darussalam to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of OECD Deputy Secretary-General, Mr. Masamichi Kono.

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  • 12-September-2017

    English

  • 6-September-2017

    English

    OECD releases further guidance on Country-by-Country reporting (BEPS Action 13)

    The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 21-August-2017

    English

    Global Forum releases second round of compliance ratings on tax transparency for 10 jurisdictions

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today the first 10 outcomes of a new and enhanced peer review process aimed at assessing compliance with international standards for the exchange of information on request between tax authorities.

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  • 21-August-2017

    English

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