Publications & Documents


  • 27-September-2018

    English

    OECD and SAT hold joint workshop on the experience of country-by-country reporting of tax information

    Tax officials from 21 jurisdictions met this week in Yangzhou, China, to share experiences from the first year of country-by-country reporting and explore how information can be used most effectively in the tax risk assessment of MNE groups. The workshop also included representatives of large MNE groups headquartered or with major operations in China and the Asia-Pacific region.

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  • 26-September-2018

    English, PDF, 1,106kb

    Definitive MLI Position for Japan

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Japan, deposited with the instrument of ratification, approval, or acceptance.

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  • 26-September-2018

    English, PDF, 1,482kb

    Definitive MLI Position for Australia

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Australia, deposited with the instrument of ratification, approval, or acceptance

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  • 26-September-2018

    English, PDF, 2,351kb

    Definitive MLI Position for France

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for France, deposited with the instrument of ratification, approval, or acceptance.

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  • 26-September-2018

    English

    The LAC Fiscal Initiative

    The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

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  • 20-September-2018

    English, PDF, 1,319kb

    Definitive MLI Position for the Slovak Republic

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for the Slovak Republic, deposited with the instrument of ratification, approval, or acceptance.

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  • 18-septembre-2018

    Français

    L'Arabie Saudite signe un accord historique afin de renforcer ses conventions fiscales

    L'Arabie Saudite a signé aujourd'hui la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices (la Convention).

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  • 18-September-2018

    English

    Effective Carbon Rates 2018 - Pricing Carbon Emissions Through Taxes and Emissions Trading

    Decarbonisation keeps climate change in check and contributes to cleaner air and water. Countries can price CO2-emissions to decarbonise their economies and steer them along a carbon-neutral growth path. Are countries using this tool to its full potential? This report measures carbon pricing of CO2-emissions from energy use in 42 OECD and G20 countries, covering 80% of world emissions. The analysis takes a comprehensive view of carbon prices, including specific taxes on energy use, carbon taxes and tradable emission permit prices. The ‘carbon pricing gap’ measures how much the 42 countries, together as well as individually, fall short of pricing emissions in line with levels needed for decarbonisation. On aggregate, the ‘carbon pricing gap’ indicates how advanced the 42 countries are with the implementation of market-based tools to decarbonise their economies. At the country level, the gap can be seen as an indicator of long-run competitiveness.
  • 18-septembre-2018

    Français

    Peu de pays font payer le carbone assez cher pour que les objectifs climatiques puissent être atteints

    D’après un nouveau rapport de l’OCDE, s’ils veulent respecter les engagements qu’ils ont pris dans le cadre de l’Accord de Paris pour réduire les émissions et ralentir le changement climatique, les gouvernements doivent augmenter les prix du carbone beaucoup plus vite.

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  • 18-September-2018

    English, PDF, 3,588kb

    MLI Position for Saudi Arabia

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Saudi Arabia

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