Tax revenues in Latin America and the Caribbean (LAC) have remained stable in 2013 and continue to be considerably lower, as a proportion of national incomes, than in most OECD countries.
The Revenue Statistics in Latin America publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB). It compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the
The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.
Le projet Statistiques des recettes publiques en Afrique vise à améliorer la comparabilité, la qualité et l'accessibilité des données sur une base volontaire, à l’aide d’une méthodologie et d’un processus établis de longue date
Le 18 décembre 2014, l’OCDE a invité les parties intéressées à commenter les projets de 2 nouveaux éléments pour les Principes directeurs internationaux de l'OCDE pour la TVA/TPS. Ces 2 éléments concernent:(i)le lieu d’imposition des prestations internationales de services et de biens incorporels par les entreprises aux consommateurs finals et (ii) les dispositions pour l’application des Principes directeurs en pratique
The OECD has been a successful international standard-setter for over 50 years, and we have developed a wealth of experience and best practice in achieving international cooperation and coordination. But to bring international law into the 21st century we need a global dialogue, a multi-stakeholder debate on the way forward.
A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015.
On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
English, PDF, 250kb
This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information exchange; and (C) Tax and Development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
The Secretary-General's report to the G20 Finance Ministers sets out the most recent advances in the BEPS Project as well as OECD work to support developing countries establish a stronger basis to finance development through the tax system, and our global efforts to tackle tax evasion.