Latest Documents


23-July-2014

English

International Academy for Tax Crime Investigation

At the second international Forum on Tax and Crime in Rome, the OECD Capacity Building Programme for Tax Crime Investigators was launched to help countries develop the skills of criminal investigators through intensive training courses on the latest investigative techniques.

21-July-2014

English

Standard for Automatic Exchange of Financial Information in Tax Matters

The standard calls on jurisdictions to obtain information from their financial institutions and exchange that information automatically with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions that need to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

21-July-2014

English

Automatic Exchange of Information

Co-operation between tax administrations is critical in the fight against tax evasion and protecting the integrity of tax systems. A key aspect of that co-operation is exchange of information.

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18-July-2014

English

Global relations calendar of events 2014

Each year, the Global Relations Programme (GRP) holds around 75 events on a variety of international tax policy and administration topics bringing together some 2000 serving tax officials from over 100 countries in over 20 venues globally.

16-July-2014

English

OECD approves the 2014 update to the OECD Model Tax Convention

The OECD Council approved yesterday the contents of the 2014 update to the OECD Model Tax Convention. The update will be incorporated in a revised version of the Model Tax Convention that will be published in the next few months.

Related Documents

15-July-2014

English

Tax Policy Working Papers

Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.

Related Documents

15-July-2014

English

The Diesel Differential: Differences in the tax treatment of gasoline and diesel for road use

Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.

15-July-2014

English

Personal tax treatment of company cars and commuting expenses: Estimating the fiscal and environmental costs

Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways.

4-July-2014

English

The LAC Fiscal Initiative

The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

4-July-2014

English

4th LAC Tax Policy Forum 2014 • Foro LAC sobre Política Fiscal

The fourth LAC (Latin American and Caribbean) Tax Policy Forum took place on 3-4 July in Mexico City to discuss the fiscal policy challenges in Latin America. The discussions focused on the political economy of tax reform, “green” taxation, best practices in raising revenue from natural resources, and the role of fiscal policy in reducing inequality.

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