Publications & Documents


  • 7-September-2016

    English

    Other OECD work on Fiscal Federalism

    Other OECD work on Fiscal Federalism

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  • 5-September-2016

    English

    G20 Leaders Hangzhou Summit: For a fairer and more robust international tax system

    Restauring trust in governments, ensuring that globalisation benefits all segments of society is a must. As highlighted by many of you, fighting tax evasion and tax avoidance is one way to address the growing concerns of citizens. The G20 has a success story to share: we have taken up the fight against tax havens and we are now moving towards a fairer tax environment.

  • 5-September-2016

    English, PDF, 388kb

    OECD Secretary-General's tax report to G20 Leaders (September 2016)

    This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the G20/OECD Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency; (C) Tax policy tools to support sustainable and inclusive growth; and (D) Tax and development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 26-August-2016

    English

    BEPS Project Explanatory Statement - 2015 Final Reports

    Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation. However in doing so, new rules should not result in double taxation, unwarranted compliance burdens or restrictions to legitimate cross-border activity. This Explanatory Statement offers an overview of the BEPS Project and outcomes.

  • 25-August-2016

    English

    Multilateral Convention for tax co-operation breaks through the 100 mark

    In a ceremony at OECD Headquarters in Paris today, Burkina Faso, Malaysia, Saint Kitts and Nevis, Saint Vincent and the Grenadines, and Samoa signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, bringing the number of participating jurisdictions to 103.

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  • 25-August-2016

    English, PDF, 3,229kb

    Comments received on the discussion draft on elements of the design and operation of the group ratio rule

    The OECD published comments received on the discussion draft on elements of the design and operation of the group ratio rule.

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  • 25-August-2016

    English

    Public comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4

    OECD publishes comments received on the discussion draft on the elements of the design and operation of the group ratio rule under Action 4.

  • 24-August-2016

    English

    Public comments received on the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines

    On 4 July 2016, interested parties were invited to review the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings". The OECD is grateful to the commentators for their input and now publishes the comments received.

  • 22-August-2016

    English

    OECD releases discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan

    Interested parties are invited to provide comments on a discussion draft which deals with branch mismatch structures under Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements) of the BEPS Action Plan.

  • 22-August-2016

    English

    Liechtenstein strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters

    Liechtenstein today deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). By doing so, Liechtenstein underlines its commitment to fighting tax evasion and avoidance and takes another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries.

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