Publications & Documents


  • 24-March-2013

    English

    Fiscal and Taxation Reforms for a More Inclusive Growth in China

    The fiscal and taxation reforms will be more than ever necessary in China to ensure that growth becomes more inclusive. So far, China has had a major success in reducing the poverty. But additional tax reforms will be needed to reduce further inequality in disposable income and across regions, as well as to help reduce the rural-urban divide.

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  • 13-mars-2013

    Français

    La couverture à travers la charge d’impôt : une menace pour les recettes fiscales

    Les dispositifs de planification fiscale agressive (PFA) fondés sur des opérations de couverture après impôt représentent une menace pour les recettes fiscales. Les données empiriques montrent que des centaines de millions de dollars sont en jeu, les pays ayant détecté des opérations qui portent sur plusieurs milliards de dollars.

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  • 13-mars-2013

    Français

    Planification fiscale agressive fondée sur des opérations de couverture après impôt

    Planification fiscale agressive fondée sur des opérations de couverture après impôt

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  • 11-March-2013

    English

    Task Force Sub Group on Transparency in Financial Reporting, March 2013

    The Sub-group on Transparency in Financial Reporting held its third meeting on 8th March 2013 at the OECD headquarters in Paris to discuss how the report on the potential transparency benefits of the public registration of statutory accounts of unlisted companies was being used in the Task Force’s work with developing countries and how to build on that work.

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  • 11-March-2013

    English

    Task Force Sub Group on Transfer Pricing, March 2013

    The Sub-group on Transfer Pricing held its second meeting on 8th March 2013 at the OECD headquarters in Paris to discuss the significant progress made by the Task Force in the past 15 months on its transfer pricing work.

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  • 6-March-2013

    English

    2nd Global Forum on Transfer Pricing: Addressing Base Erosion and Profit Shifting

    Base erosion is a serious threat to the viability of our countries. It constitutes a major risk to tax revenues, tax sovereignty and tax fairness, said Angel Gurría in his opening remarks at the 2nd Global Forum on Transfer Pricing.

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  • 6-March-2013

    English

    Tax and Development - Aid Modalities for Strengthening Tax Systems

    Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation.

    How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.

  • 4-March-2013

    English

    Fragile States - Resource Flows and Trends

    By 2015, half of the world’s people living on less than USD 1.25 a day will be in fragile states. While poverty has decreased globally, progress on Millennium Development Goal (MDG) 1 is slower in fragile states than in other developing countries. Fragile states are also off-track to meet the rest of the MDGs by 2015.

    Fragile situations became a central concern of the international development and security agenda in the 1990s. Since then, powerful forces have been influencing the causes and manifestations of fragility, including the combination of democratic aspirations, new technologies, demographic shifts and climate change. The last five years have been especially tumultuous, encompassing the 2008 food, fuel and financial crisis and the Arab Spring, which began in 2011.

    These events have influenced the international debate on the nature, relevance and implications of fragility. While situations of fragility clearly have common elements – including poverty, inequality and vulnerability – how can we make sense of the great diversity in their national income, endowment in natural resources or historical trajectories? How do we move towards a more substantive concept of fragility that goes beyond a primary focus on the quality of government policies and institutions to include a broader picture of the economy and society?

    This publication takes stock of i) the evolution of fragility as a concept, ii) analyses of financial flows to and within fragile states between 2000 and 2010, and iii) trends and issues that are likely to shape fragility in the years to come.
  • 1-March-2013

    English

    Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

    Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

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  • 26-février-2013

    Français

    Le Forum mondial sur la transparence fiscale accueille deux nouveaux membres : l'Azerbaïdjan et le Royaume du Lesotho

    L'Azerbaïdjan et le Royaume du Lesotho viennent de rejoindre le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales. En tant que 119e et 120e membres du Forum mondial, ils participeront au processus d’examen par les pairs qui a vocation à encourager tous les pays à pratiquer l’échange effectif de renseignements à des fins fiscales.

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