Latest Documents


7-October-2014

English

Comments published on BEPS Action 11 request for input

On 4 August 2014, interested parties were invited to comment on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it. Comments received have now been published.

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30-September-2014

English

Tax benefits from company cars

Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

30-September-2014

English

Under-taxing drivers is bad for environment and health, OECD says

Advanced economies are pushing up carbon emissions, traffic congestion and air pollution by under-taxing company cars and diesel fuel, according to new OECD research.

19-August-2014

English

OECD Tax Database

Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

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15-July-2014

English

Tax Policy Working Papers

Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.

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15-July-2014

English

The Diesel Differential: Differences in the tax treatment of gasoline and diesel for road use

Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.

15-July-2014

English

Personal tax treatment of company cars and commuting expenses: Estimating the fiscal and environmental costs

Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways.

4-July-2014

English

The LAC Fiscal Initiative

The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

6-May-2014

English

Rising tax revenues: A key to economic development in emerging Asian countries

Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

6-May-2014

English

Revenue Statistics in Asian Countries

Trends in Indonesia and Malaysia provides for the first time cross-country comparisons between Asian economies and between Asian and OECD economies. Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

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