Publications & Documents


  • 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.

  • 24-July-2014

    English

    Economic uncertainties and their impact on activity in Greece compared with Ireland and Portugal

    Uncertainty faced by households and firms affects economic activity. The rise in uncertainty since the beginning of the sovereign debt crisis in Greece could be one factor that has contributed to the steep and long-lasting recession. This paper presents a brief empirical analysis quantifying this phenomenon and compares it with developments in Ireland and Portugal.

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  • 24-July-2014

    English

    Making the best of new energy resources in the United States

    Since around 2007, the country has been enjoying an “energy renaissance” thanks to its abundant stocks of shale oil and gas. The resurgence in oil and gas production is beginning to create discernible economic impacts and has changed the landscape for natural gas prices in the United States, boosting competitiveness.

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  • 23-July-2014

    English

    International Academy for Tax Crime Investigation

    At the second international Forum on Tax and Crime in Rome, the OECD Capacity Building Programme for Tax Crime Investigators was launched to help countries develop the skills of criminal investigators through intensive training courses on the latest investigative techniques.

  • 21-July-2014

    English

    Standard for Automatic Exchange of Financial Information in Tax Matters

    The standard calls on jurisdictions to obtain information from their financial institutions and exchange that information automatically with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions that need to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

  • 21-July-2014

    English

    OECD releases full version of global standard for automatic exchange of information

    Taking an important step towards greater transparency and putting an end to banking secrecy in tax matters, the OECD today released the full version of a new global standard for the exchange of information between jurisdictions.

    Also Available
  • 21-July-2014

    English

    Automatic Exchange of Information

    Co-operation between tax administrations is critical in the fight against tax evasion and protecting the integrity of tax systems. A key aspect of that co-operation is exchange of information.

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  • 18-July-2014

    English

    Global relations calendar of events

    Each year, the Global Relations Programme (GRP) holds around 75 events on a variety of international tax policy and administration topics bringing together some 2000 serving tax officials from over 100 countries in over 20 venues globally.

  • 16-July-2014

    English

    OECD approves the 2014 update to the OECD Model Tax Convention

    The OECD Council approved yesterday the contents of the 2014 update to the OECD Model Tax Convention. The update will be incorporated in a revised version of the Model Tax Convention that will be published in the next few months.

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