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Publications & Documents
The governments of 86 countries have taken a key step towards preventing value added tax from weighing on trade while also safeguarding state revenues by endorsing the first internationally agreed framework for applying national VAT rules to cross-border transactions.
The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.
The Global Forum on VAT is a platform for a global dialogue on international VAT standards and key issues of VAT policy and operation. The Second Meeting of the Global Forum on VAT took place on 17-18 April in Tokyo, Japan.
On 24 March 2014, the OECD invited comments from interested parties on the Discussion Draft on Tax Challenges of the Digital Economy related to Action 1 of the BEPS Action Plan. The OECD now publishes the comments received.
The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.
Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication.
Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication
The OECD publishes comments received from interested parties on the discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.
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.
Research & development tax incentives have become an important policy instrument in several OECD countries and partner economies to encourage firms to invest in R&D. This page provides an overview of the latest indicators on R&D tax incentives featured in the OECD Science, Technology and Industry Scoreboard 2013.