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25-October-2012
English
The OECD and the African Tax Administration Forum (ATAF) have signed a Memorandum of Co-operation, agreeing to work together to improve tax systems in Africa.
24-October-2012
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In most OECD countries tax revenues are continuing to rise in relation to GDP from the 2008-09 declines seen at the beginning of the crisis, according to OECD’s annual Revenue Statistics. OECD countries collected about 34.0% of GDP in taxes in 2011, compared with 33.8% in 2010.
19-October-2012
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The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits.
19-October-2012
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The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.
19-October-2012
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The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.
17-October-2012
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Burkina Faso and Cameroon have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As 112th and 113th members of the Global Forum they will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.
1-October-2012
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Pakistan has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 111th member of the Global Forum, it will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.
19-September-2012
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This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries, India and South Africa.
13-September-2012
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Today Argentina has deposited its instrument of ratification making Argentina the first country from South America to become a Party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and allowing it to benefit from cross border tax co-operation and information sharing.
26-July-2012
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The OECD welcomed today a new model international tax agreement designed to improve cross-border tax compliance and boost transparency.
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