Latest Documents

Tax revenues continue increasing as the tax mix shifts further towards corporate and consumption taxes

Tax revenues in advanced economies have continued to increase, with taxes on companies and personal consumption representing an increasing share of total tax revenues, according to new OECD research.

Consumption Tax Trends 2018 - VAT/GST and Excise Rates, Trends and Policy Issues

Global Forum on VAT

The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.

Brochure - OECD work on taxation

This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation

This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax collection or other compliance obligation.

Status of the Value-added Tax Reform in the People’s Republic of China 2018

China's reform measures demonstrate not only a continuously growing alignment of China’s VAT system with the international standards on VAT design and operation embedded in the OECD Guidelines, but also China’s commitment and contribution to the development of consistent and effective international VAT policies as a member of the OECD’s Global Forum on VAT.

OECD Tax Database

Comparative information on a range of tax statistics that are levied in the 36 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, effective tax rates, social security contributions, VAT and excise duties. Now also including corporate tax statistics on inclusive framework members.

OECD delivers implementation guidance for collection of value-added taxes (VAT/GST) on cross-border sales

This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.

Mechanisms for the Effective Collection of VAT/GST

This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.

Tax experts gather at the OECD to discuss solutions for common challenges in the design and operation of VAT systems

Approximately 300 participants, representing over 100 delegations from countries, jurisdictions and international organisations, as well as representatives from the business community and academia, gathered in Paris for the fourth meeting of the OECD Global Forum on VAT on 12-14 April 2017.