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Publications & Documents
This series makes available, to a wider readership, selected studies which the Department has prepared for use within OECD.
Interested parties are invited to comment on this paper prepared by the OECD in the context of revision to Chapter V of the Transfer Pricing Guidelines.
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.
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This report looks at tax revenue trends from 1990 to 2012 in 18 Latin American and Caribbean countries with a special feature on fiscal revenues from non-renewable natural resources.
Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.
On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation.
English, PDF, 39kb
The OECD's Tax Centre is seeking intellectual service providers to help lead and deliver four events in the Centre's tax programme for co-operation with Partner Economies.
On 22 November 2013, a request for public comments on the tax challenges of the digital economy was launched. The OECD now publishes the comments received.
In the wake of the financial crisis there has been renewed focus on the importance of a country’s net
external debt position in determining domestic interest rates and, relatedly, its vulnerability to a crisis. This paper extends the panel estimation of OECD countries described in Turner and Spinelli (2012) to investigate the effect of external debt and its interaction with government debt on the interest-rate-growth differential.