Publications & Documents


  • 23-September-2016

    English

    First regional meeting of the Inclusive Framework on BEPS for Latin America and the Caribbean Montevideo (Uruguay), 21-23 September 2016

    57 delegates from 10 countries and 8 organisations gathered in Montevideo for the 1st regional meeting of the Inclusive Framework on Base Erosion and Profit shifting (BEPS) after its launch in Kyoto on 29 June-1st July 2016.

  • 23-September-2016

    English

    Does Fiscal Decentralisation Foster Regional Convergence?

    Across the OECD, GDP per capita is converging. In contrast, regional disparities – or differences in GDP per capita across jurisdictions – are rising, mainly as a result of widening productivity differences. Fiscal decentralisation could help reduce them again. According to new OECD research, assigning more ownsource revenue to sub-national governments dampens regional GDP disparities and underpins regional convergence.

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  • 22-September-2016

    English

    Tax Policy Reforms in the OECD 2016

    This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year’s edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring  tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.

  • 22-September-2016

    English

    Tax policy reforms driven by focus on boosting growth

    While fiscal consolidation was the key driver of tax reforms in the years+33 following the global economic crisis, the main emphasis of recent tax reforms has shifted back to tax measures aimed at boosting economic growth, according to a new OECD report.

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  • 15-September-2016

    English

    Public comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4

    The OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.

  • 14-September-2016

    English

    Pakistan becomes the 104th jurisdiction to join the most powerful multilateral instrument against offshore tax evasion and avoidance

    Today, at the OECD Headquarters in Paris, Senator Mohammad Ishaq Dar, Minister of Finance of Pakistan, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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  • 13-September-2016

    English

    Fiscal incentives for R&D and innovation in a diverse world

    Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity.

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  • 13-September-2016

    English

    Tax and the Environment

    An overview of the OECD's work on tax and the environment.

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  • 10-September-2016

    English

    September 2016 Informal Meeting of EU Finance Ministers: Remarks on taxation

    While much has already been accomplished to strengthen tax compliance and enforcement, there is still further progress to be made. And second, we think that greater consideration needs to be given to the role that tax policy can play to foster trade, investment and growth. Now is a good time to look at the aspects of tax policy and administration that may be undermining investment, which remains too weak, not least in Europe.

  • 8-September-2016

    English

    Public comments received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits

    Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

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