Publications & Documents


16-September-2014

English, PDF, 659kb

Taxing Multinational Enterprises: Base Erosion and Profit Shifting (BEPS) II

The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.

12-September-2014

English

A strategic perspective on the prevention, detection and investigation of international tax crime

Heads of tax crime investigation in 44 countries, as well as the Financial Action Task Force and World Customs Organisation, have come together this week at Europol Headquarters in the Hague for the second meeting of the OECD Forum of Heads of Tax Crime Investigation.

8-September-2014

English, PDF, 509kb

Taxing Multinational Enterprises: Base Erosion and Profit Shifting (BEPS)

BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.

5-September-2014

English

OECD Model Tax Convention on Income and on Capital: An overview of available products

The OECD Model Tax Convention and the worldwide network of tax treaties based upon it help to avoid the danger of double taxation in the case of cross-border investment.

26-August-2014

English, PDF, 76kb

Co-ordinating Body Rules of Procedure

The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

4-August-2014

English

OECD releases public request for input on BEPS Action 11

Public comments are invited on request for input on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it.

4-August-2014

English

Global Forum releases new compliance ratings on tax transparency for 10 jurisdictions

The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 13 new peer review reports demonstrating progress toward implementation of the international standard for exchange of information on request. The Global Forum also issued compliance ratings for 10 jurisdictions.

1-August-2014

English, PDF, 1,026kb

Part 1 of a report to G20 Development Working Group on the impact of BEPS in Low Income Countries

At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.

1-August-2014

English

Tax and Benefit Systems: OECD Indicators

The project "Benefits and Wages" addresses the complicated interactions of tax and benefit systems for different family types and labour market situations and their impact on household incomes and financial work incentives.

24-July-2014

English

Taxing the rent of non-renewable resource sectors: a theoretical note

This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent.

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