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Publications & Documents


  • 19-April-2019

    English

    Revenue Statistics in Latin America and the Caribbean 2019

    This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 15-avril-2019

    Français

    Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels - Cadre inclusif sur le BEPS : Action 5

    Le Rapport sur l’Action 5 établit l’un des quatre standards minimums prévus par le projet BEPS que tous les membres du Cadre inclusif se sont engagés à mettre en œuvre. Un aspect du standard minimum défini par l’Action 5 se rapporte au processus d’examen par les pairs des régimes fiscaux préférentiels afin d’identifier les caractéristiques de ces régimes qui peuvent faciliter l'érosion de la base et le transfert de bénéfices et peuvent donc avoir une incidence défavorable sur l'assiette fiscale d'autres juridictions.Ce rapport d'étape constitue une mise à jour du rapport de 2015 sur l’Action 5 du BEPS et du Rapport d'étape de 2017. Il contient les résultats de l'examen de tous les régimes fiscaux préférentiels des membres du Cadre inclusif sur le BEPS qui ont été identifiés depuis le projet BEPS. Les résultats présentés sont ceux en date du mois de janvier de 2019.En outre, le Cadre inclusif a approuvé une nouvelle norme rétablissant l'obligation d'activités substantielles pour les juridictions qui ne prélèvent pas d’impôt ou qu’un impôt insignifiant. Ce rapport décrit en détail cette nouvelle norme ainsi que les autres initiatives engagées en vue de compléter ou de réviser le cadre applicable aux pratiques fiscales dommageables. Enfin, il présente les prochaines étapes des travaux consacrés aux pratiques fiscales dommageables.
  • 28-March-2019

    English

    The Sharing and Gig Economy - Effective Taxation of Platform Sellers - Forum on Tax Administration

    This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
  • 28-March-2019

    English

    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty - Forum on Tax Administration

    Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes.The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
  • 25-March-2019

    English

    Media Advisory - Release of OECD Revenue Statistics in Latin America and the Caribbean 2019

    The OECD will launch the eighth edition of its tax policy publication Revenue Statistics in Latin America and the Caribbean during the 31st Regional Seminar on Fiscal Policy organised by the United Nations Economic Commission for Latin America and the Caribbean (ECLAC).

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  • 22-March-2019

    English

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

    This MDCR is designed to help Panama formulate development strategies, and identify and support the policy reforms needed to achieve further sustainable and inclusive development. This review comes at a time when Panama is achieving high economic growth but further policy action is needed to expand socio-economic benefits across all economic sectors, regions and households.
  • 19-mars-2019

    Français

    Morale fiscale et intégrité dans les pays en développement

    Dans le cadre de la Semaine de l’intégrité de l’OCDE 2019 (18-22 mars), cet événement réunira des experts internationaux pour débattre de ces questions d’intégrité, de transparence et de confiance dans le système fiscal, ainsi que de la recherche, des outils et des approches nécessaires pour identifier et mettre en œuvre des politiques visant à augmenter la morale fiscale.

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  • 18-March-2019

    English

    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).

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  • 18-March-2019

    English

  • 18-March-2019

    English

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