Argentina becomes the first South American country to become a Party to the Multilateral Convention

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.

Publications

Les publications concernant le travail de l'OCDE sur la planification fiscale agressive qui consiste d'aider les autorités fiscales de répondre plus rapidement à des risques fiscaux, afin d'identifier les tendances et les modèles déjà identifiés et vécue par certaines administrations fiscales, et de partager leurs expériences dans leur traitement.

Éviter les pièges de l'endettement : assistance financière et réformes structurelles

Dans ce document, nous élaborons un cadre d'analyse simple pour étudier les situations de « bon équilibre » et de « mauvais équilibre » dans le contexte de la dynamique de la dette publique et de la croissance.

Implications de l’incertitude des écarts de production en temps de crise

Cet article étudie les implications pour les politiques monétaire et budgétaire des écarts de production en période de crise.

Trends in Personal Income Tax and Employee Social Security Contribution Schedules

To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates, the income thresholds where personal income tax and employee social security contribution rates apply, and other statutory provisions that shape the tax burden on labour income in OECD countries.

Shifting from Social Security Contributions to Consumption Taxes

This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries.

Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done

This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area.

Related Documents

• Keeping It Safe: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes

Global Forum Secretariat and United Arab Emirates enhance co-operation to improve tax transparency in the MENA region

The Global Forum Secretariat enters into a Memorandum of Understanding with the United Arab Emirates, confirming UAE’s commitment to the Global Forum’s work on transparency and exchange of information.

The Transparent Global Relations Programme

Contains information on funding, governance and comments from participants.

Regional Initiatives

Our regional work, including LAC and MENA