OECD Home › Centre for Tax Policy and Administration › Latest Documents
Addressing a conference organised by the French and German governments in Berlin on the fight against tax fraud and evasion, OECD Secretary-General Angel Gurría welcomed progress in implementing international standards of transparency and exchange of information for tax purposes. He announced that the next meeting of the Global Forum on Transparency and Information Exchange, which guides the OECD’s work in this area, will take place
In a statement following their 12-13 June meeting in Lecce, ministers urged "further progress in the implementation of the OECD standards and the involvement of the widest possible number of jurisdictions, including developing countries. It is also essential to develop an effective peer-review mechanism to assess compliance with the same standards. This could be delivered by an expanded Global Forum. We also look forward to an update
English, , 97kb
Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ according to how tax revenue is distributed across individual jurisdictions. In order to
English, , 146kb
This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier
On 9-10 June 2009, the OECD held a consultation with business commentators on its discussion draft on the transfer pricing aspects of business restructurings which was released for public comment in September 2008.
Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors.
English, , 110kb
Agreement between the United Kingdom and Liechtenstein on the exchange of information with respect to taxes
Bermuda and the Netherlands today signed a bilateral agreement for the exchange of information for tax purposes, bringing to 12 the number of such agreements Bemuda has entered into.
English, , 64kb
Bermuda and The Netherlands have today signed a bilateral agreement for exchange of information for tax purposes.
The OECD has today launched a new survey into the VAT “lost” by businesses due to the difficulties of recovering tax incurred in countries other than their own.