English, PDF, 392kb
Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol
English, , 600kb
English, , 418kb
A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
English, , 172kb
This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.
English, PDF, 1,619kb
This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.
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.
English, , 720kb
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".