Latest Documents


  • 12-October-2017

    English

    Revenue Statistics in Africa 2017

    The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with funding by the European Union. It compiles comparable tax revenue and non-tax revenue statistics for 16 countries in Africa: Cabo Verde, Cameroon,  the Democratic Republic of the Congo, Côte d’Ivoire, Ghana, Kenya, Mauritius, Morocco, Niger, Rwanda, Senegal, South Africa, Swaziland, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to African countries enables comparisons of tax-to-GDP ratios and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean and Asian economies.

  • 12-octobre-2017

    Français

    La mobilisation des recettes continue de s’améliorer en Afrique, d’après un nouveau rapport

    La mobilisation des ressources domestiques progresse de façon constante dans les pays africains, selon l’édition 2017 des Statistiques des recettes publiques en Afrique, diffusée ce jour à Addis-Abeba dans le cadre d’une réunion des responsables de la fiscalité et de la finance de 21 pays africains accueillie par le Département des Affaires Économiques de la Commission de l’Union africaine.

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  • 12-octobre-2017

    Français, PDF, 1,359kb

    statistiques-recettes-publiques-afrique-brochure

    Brochure pour l’édition 2017 des Statistiques des recettes publiques en Afrique 2017

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  • 12-October-2017

    English

    Planned stakeholder input in OECD tax matters

    The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

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  • 11-October-2017

    English

    BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations

    Today, a further step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA").

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  • 11-October-2017

    English

    BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administration

    Today, another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports.

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  • 6-October-2017

    Spanish, PDF, 185kb

    Informes país por país: guía sobre el uso apropiado de la información contenida en los informes país por país

    Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país

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  • 6-October-2017

    English, PDF, 1,242kb

    Informes país por país: Manual para la implementación efectiva

    Informes país por país: Manual para la implementación efectiva

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  • 6-October-2017

    Spanish, PDF, 2,073kb

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

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  • 6-October-2017

    English

    Public comments received on BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits

    The OECD is publishing the comments received on a discussion draft on the Attribution of Profits to Permanent Establishments (BEPS Action 7) and on a second discussion draft on the Revised Guidance on Profit Splits (BEPS Actions 8-10).

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