Publications & Documents


  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Curaçao.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Portugal.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Hungary.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 16-mars-2015

    Français

    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Mauritanie 2015 - Phase 1 : cadre juridique et réglementaire

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial.

    Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre

    Also Available
  • 16-mars-2015

    Français

    La communauté internationale continue de progresser à grands pas dans la lutte contre la fraude fiscale

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales publie aujourd’hui 9 nouveaux rapports d’examen par les pairs, y compris un rapport supplémentaire de Phase 1 portant sur la Suisse, qui montrent que la communauté internationale continue de progresser vers la mise en œuvre de la norme internationale d’échange de renseignements sur demande.

    Also Available
  • 16-March-2015

    English

    Global Forum on Transfer Pricing

    On 16 and 17 March 2015, the OECD hosts the Fourth Annual Meeting of the Global Forum on Transfer Pricing in Paris. This meeting is part of a series of Global Forum Meetings dedicated to the Action Plan on Base Erosion and Profit Shifting (BEPS). The 4th Annual Meeting of the Global Forum on Transfer Pricing will focus on the BEPS work already undertaken and the deliverables to be finalised in 2015 relating to transfer pricing.

  • 13-mars-2015

    Français

    L'OCDE organise une réunion sur le projet BEPS en Amérique Latine

    Après le lancement en novembre 2014 de la Stratégie pour approfondir l’engagement des pays en développement dans le projet BEPS, Amérique Latine et Caraïbes se sont réunis le 26 et 27 février 2015 à Lima, au Pérou.

    Also Available
  • 12-March-2015

    English

    Fiscal Federalism - Sub-central Tax Autonomy

    This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011.

    Also Available
  • 12-March-2015

    English

    Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic

    The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system.

    Also Available
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