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  • 28-March-2019

    English

    Successful Tax Debt Management: Measuring Maturity and Supporting Change

    This report, led by the tax administrations of Belgium and Canada, builds on the 2014 OECD report Working Smarter in Tax Debt Management and provides further insights into the elements of a successful tax debt management strategy, supplemented by examples of recent initiatives by tax administrations and a self-assessment maturity model.

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  • 28-March-2019

    English

    Unlocking the Digital Economy – A Guide to Implementing Application Programming Interfaces in Government

    This technical report, led by the Australian Taxation Office, is intended to provide an overview of key practices, techniques and standards used to deliver contemporary Application Programming Interface (APIs) for use in web and mobile applications.

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  • 28-March-2019

    English

    Leading global tax administrations agree collective actions on tax certainty, co-operation and digital transformation

    The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation.

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  • 27-March-2019

    English

  • 25-March-2019

    English

    Latin America and the Caribbean: Public revenues rebound in 2017 after dip in 2016

    The average tax-to-GDP ratio in Latin America and the Caribbean rose to 22.8% in 2017, a gain of 0.2 percentage points from 2016, according to Revenue Statistics in Latin America and the Caribbean 2019. The report finds that the rebound was primarily driven by Caribbean countries and in particular Guyana and Barbados, on the back of tax policy and administration reforms.

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  • 22-March-2019

    English, PDF, 2,235kb

    Report: The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for enlisting the platforms economy, including e-commerce marketplaces and other digital platforms, in the effective and efficient collection of VAT/GST on digital sales.

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  • 22-March-2019

    English

    Global tax community welcomes new measures to enlist online marketplaces in the collection of VAT/GST in e-commerce

    Meeting in Melbourne, Australia on 20-22 March 2019, around 300 participants attending the Global Forum on VAT, welcomed measures proposed in a new report by the OECD on The Role of Digital Platforms in the Collection of VAT/GST on Online Sales. The report includes new measures to make e-commerce marketplaces liable for the VAT/GST on sales made by online traders through their platforms.

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  • 21-March-2019

    English

    Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper)

    This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

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  • 20-March-2019

    English

    Global Forum on VAT

    The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.

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  • 19-March-2019

    English

    Tax Morale and Integrity in Developing Countries

    As part of OECD Integrity Week 2019 (18-22 March), this event will bring together international experts to discuss these issues of integrity, transparency and trust in the tax system, and the research, tools and approaches needed to identify and implement policies to increase tax morale.

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