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Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol
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A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
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This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.
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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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.
Second Plenary Meeting of the Task Force on Tax and Development,11-12 April 2011, OECD Headquarters, Paris, France.
Oslo conference on Tax and Crime, 21-23 March, launches a whole of government approach in fighting financial crime.
The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".
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.