Latest Documents

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 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

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.

Global Forum on VAT

The fourth meeting of the OECD Global Forum on VAT will focus in particular on the policy and operational challenges faced by tax authorities in the era of digital globalisation, and on the efficient and the effective implementation of the standards and mechanisms for addressing these challenges recommended by the International VAT/GST Guidelines. It will take place in Paris on 12-14 April 2017.

International VAT/GST Guidelines

The "Business Tax to VAT Reform" in China - High-level assessment carried out by the OECD's Centre for Tax Policy and Administration

The Centre for Tax Policy and Administration (CTPA) in the Organisation for Economic Co-operation and Development (OECD) recently completed a high-level assessment of China's "Business Tax to VAT" Reform (the B2V Reform) that was implemented on 1 May 2016.