Publications & Documents


  • 7-mai-2014

    Français

  • 7-May-2014

    English, PDF, 13,441kb

    Comments action 2 Hybrid Mismatch Arrangements

    Comments on Action item 2 - Hybrid Mismatch Arrangements

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  • 6-May-2014

    English

    Launch of the Declaration on Automatic Exchange of Information

    Today, your governments – and many of our Partners – have taken another major step forward by adopting the Declaration on Automatic Exchange of Information in Tax Matters. More than 60 jurisdictions are now committed to implementing what the G20 recognises as the single, global standard. And more are expected to join soon!

  • 6-mai-2014

    Français

  • 6-May-2014

    English

    Revenue Statistics in Asian Countries

    Trends in Indonesia and Malaysia provides for the first time cross-country comparisons between Asian economies and between Asian and OECD economies. Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

  • 6-May-2014

    English

    Revenue Statistics in Asian Countries 2014 - Trends in Indonesia and Malaysia

    This publication provides internationally comparable data on tax levels and tax structures for Indonesia and Malaysia. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to Asian countries, Revenue Statistics in Asian Countries enables meaningful cross-country comparisons about tax levels and structures not only between Asian economies, but also between them and their industrialised peers. Future editions will cover additional Asian countries.

  • 6-May-2014

    English

    Rising tax revenues: A key to economic development in emerging Asian countries

    Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

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  • 6-mai-2014

    Français, Excel, 1,096kb

    Déclaration relative à l’Échange automatique de renseignements en matière fiscale - RCM 2014

    Les ministres présents à la Réunion du Conseil au niveau des Ministres de 2014 ont identifié des actions pour combattre l’évasion et la fraude fiscales internationales et promouvoir la discipline fiscale internationale en mettant en place une assistance administrative mutuelle en matière fiscale et en instaurant des règles du jeu équitables.

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  • 5-May-2014

    English, PDF, 111kb

    Tax for development: why better public services matter

    Tax for development: why better public services matter

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  • 30-avril-2014

    Français

    Les hauts revenus captent une part croissante du revenu total dans de nombreux pays, selon une nouvelle étude de l'OCDE

    Ces trente dernières années, la part des 1 % les plus riches sur le total des revenus avant imposition a progressé dans la plupart des pays de l'OCDE. Sur cette période, les 1 % de la population aux revenus les plus élevés ont en effet capté une part disproportionnée de la progression globale des revenus : jusqu’à 37 % au Canada et 47 % aux États-Unis selon une nouvelle analyse de l'OCDE.

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