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Latin America and the Caribbean: Public revenues rebound in 2017 after dip in 2016

The average tax-to-GDP ratio in Latin America and the Caribbean rose to 22.8% in 2017, a gain of 0.2 percentage points from 2016, according to Revenue Statistics in Latin America and the Caribbean 2019. The report finds that the rebound was primarily driven by Caribbean countries and in particular Guyana and Barbados, on the back of tax policy and administration reforms.

La communauté fiscale internationale salue les nouvelles mesures pour l’implication des places de marché en ligne dans la collecte de la TVA/TPS dans le commerce électronique

Lors de leur réunion à Melbourne, Australie, du 20 au 22 mars 2019, près de 300 participants au Forum mondial sur la TVA ont accueilli favorablement les mesures proposées dans un nouveau rapport de l’OCDE sur Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne.

Multi-dimensional Review of Panama - Volume 3: From Analysis to Action

Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper)

This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

Forum mondial sur la TVA

La cinquième réunion du Forum mondial de l’OCDE sur la TVA se tiendra du 20 au 22 mars 2019 à Melbourne en Australie, où sont attendus des représentants de plus de 100 pays et juridictions du monde entier ainsi que des représentants d’organisations internationales.

Global Forum on tax transparency reveals compliance ratings for further seven jurisdictions

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).

Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request