Latest Documents


  • 25-June-2009

    English

    Why tax matters for development

    Article for the OECD Observer (June 2009), written by Jeffrey Owens, Director, and Richard Parry, Head of the Global Relation Unit, Centre for Tax Policy and Administration.

  • 25-June-2009

    English

  • 23-June-2009

    English

    Moving forward on the global transparency and tax information exchange agenda

    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

  • 23-June-2009

    English, , 27kb

    Second Conference on the Fight against International Tax Fraud and Evasion by Promoting Transparency and Exchange of Information in Tax Matters - Communiqué

    At the invitation of Mr Peer Steinbrück, Minister of Finance of Germany, and of Mr Eric Woerth, Minister for the Budget, Public Accounts and the Civil Service of France, ministers and senior officials of 19 countries came together in Berlin on 23 June 2009 in order to review the progress that has been made with respect to the implementation of the OECD standard on transparency and exchange of information in tax matters since their

  • 23-June-2009

    English

    OECD’s Gurría welcomes recent progress in moves to combat tax evasion

    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

  • 17-June-2009

    English

    G8 Finance Ministers welcome progress in negotiations of agreements on the exchange of information for tax purposes

    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

  • 17-June-2009

    English, , 97kb

    Working Paper 10: Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation

    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

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  • 10-June-2009

    English, , 146kb

    Working Paper 9: The Fiscal Autonomy of Sub-Central Governments: An Update

    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

    Also Available
  • 9-June-2009

    English

    OECD holds Consultation with Business on Transfer Pricing Aspects of Business Restructurings

    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.

  • 8-June-2009

    English

    Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors

    Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors.

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