Publications & Documents


  • 25-September-2017

    English

    Tax administrations deliver on information exchange, BEPS and tax certainty agenda, and move forward on the digital and the sharing economy

    Tax administrations are playing a critical role as governments start implementing new international measures to counter offshore evasion and combat tax avoidance by multinational enterprises.

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  • 22-September-2017

    English

    OECD invites public input on the tax challenges of digitalisation

    As part of the ongoing work of the Task Force on the Digital Economy (TFDE), the OECD is seeking public comments on key issues identified in a request for input related to the tax challenges raised by digitalisation and the potential options to address these challenges.

  • 20-September-2017

    English

    Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

    This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.

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  • 20-September-2017

    English

    Exchange on Tax Rulings XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.

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  • 20-September-2017

    English

    Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.

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  • 20-September-2017

    English

    OECD releases IT-tools to support exchange of tax information policies

    Today, the OECD has released updated and new IT-tools and guidance to support the technical implementation of the exchange of tax information under the Common Reporting Standard (CRS), on Country-by-Country Reporting (CbC) and in relation to tax rulings (ETR).

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  • 20-September-2017

    English

    Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.

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  • 20-September-2017

    English

    Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.

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  • 19-September-2017

    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.

  • 18-September-2017

    English

    Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation

    This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside of direct tax liabilities is under-studied.

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