3-July-2020
English
Today, the OECD has released a new global tax reporting framework, the Model Reporting Rules for Digital Platforms in the Sharing and Gig Economy ("MRDP"). Under the MRDP, digital platforms are required to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities.
2-July-2020
English
How do corporate tax levels compare across countries? What factors are driving the variation in corporate tax burdens seen worldwide? How important are corporate tax revenues as a percentage of total revenues, on a country-by-country basis?
30-June-2020
English
Education investment should be a priority post-COVID-19 to improve education outcomes, and increase incomes and tax revenue.
30-June-2020
English
The international community continues making tremendous progress in the fight against offshore tax evasion, as implementation of innovative transparency standards by the Global Forum on Transparency and Exchange of Information for Tax Purposes moves countries ever closer to the goal of eradicating banking secrecy for tax purposes.
29-June-2020
English, Excel, 570kb
Latest data on tax policy measures taken by governments so far in response to the coronavirus pandemic.
29-June-2020
English
The Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries build capacity in tax treaty negotiations.
23-June-2020
English, PDF, 846kb
Comparative information on a range of tax rates and statistics in the OECD member countries, and corporate tax statistics and effective tax rates for inclusive framework countries, covering personal income tax rates and social security contributions applying to labour income; corporate tax rates and statistics, effective tax rates; tax rates on consumption; and environmental taxes.
22-June-2020
English
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility.
18-June-2020
English
“Addressing the tax challenges arising from the digitalisation of the economy is long overdue,” said OECD Secretary-General Angel Gurría. “All members of the Inclusive Framework should remain engaged in the negotiation towards the goal of reaching a global solution by year end, drawing on all the technical work that has been done during the last three years, including throughout the COVID-19 crisis.
2-June-2020
English
Women are at the core of the fight against the COVID-19 crisis: they make up the vast majority of healthcare workers and shoulder much of the childcare and home schooling burden during lockdowns. And while tax policy measures play a crucial role in supporting individuals and businesses as we navigate this crisis, the gender impact of taxation is often overlooked – with serious consequences for gender equality.