Latest Documents


  • 25-May-2011

    English, , 172kb

    Recent Tax Information Exchange Agreements

    This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.

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  • 10-May-2011

    English

    Tax reforms to improve economic performance

    Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall. Governments are attempting to consolidate their budgets, looking for the appropriate balance between expenditure cuts and revenue increases.

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  • 19-April-2011

    English, , 720kb

    Working Paper No13: Tax competition between sub-central governments

    Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.

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  • 6-April-2011

    English

    Task Force on Tax and Development: Second Plenary Meeting

    Second Plenary Meeting of the Task Force on Tax and Development,11-12 April 2011, OECD Headquarters, Paris, France.

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  • 21-March-2011

    English

  • 11-March-2011

    English

    Disclosure initiatives on the rise

    The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".

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  • 7-March-2011

    English

    OECD invites comments on new project on the administrative aspects of transfer pricing

    9 March 2011 - The OECD’s Committee on Fiscal Affairs has launched a new project on the administrative aspects of transfer pricing. This work is regarded as important to strike a balance between the development of sophisticated guidance for complex transactions and the cost-effective use of taxpayers’ and tax administrations’ resources for improved compliance and enforcement processes.

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  • 1-February-2011

    English

    Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

    01/02/2011 - Aggressive tax planning is a major risk to the revenue base of many countries. Countries have developed a number of strategies to deal with aggressive tax planning.

  • 27-January-2011

    English

    Peer Review Report of Denmark - Combined Phase 1 + Phase 2

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Denmark.

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  • 27-January-2011

    English

    Peer Review Report of Trinidad and Tobago - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Trinidad and Tobago.

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