Publications & Documents


  • 27-November-2015

    English

    Niue becomes the 92nd jurisdiction to join the most powerful instrument against offshore tax evasion and avoidance

    Niue today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. The Convention provides for all forms of administrative assistance in tax matters: exchange of information on request, spontaneous exchange, automatic exchange, tax examinations abroad, simultaneous tax examinations and assistance in tax collection. It guarantees extensive safeguards for the protection of taxpayers’ rights.

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  • 24-November-2015

    English

    Israel Signing of Convention on Mutual Administrative Assistance in Tax Matters

    Today, Israel becomes the 91st jurisdiction to join the Multilateral Convention on mutual administrative assistance in tax matters. This powerful instrument for cross-border tax assistance has now been signed by all OECD members – an important show of unity in our common fight against tax evasion.

  • 24-November-2015

    English

    Israel joins international efforts to boost transparency and end tax evasion

    Israel signed today the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 91st jurisdiction to join the world’s leading instrument for boosting transparency and combating offshore tax evasion.

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  • 23-November-2015

    Spanish

    Nueva reunión regional sobre BEPS en Costa Rica

    El pasado 17 y 18 de noviembre de 2015 se celebró una nueva reunión regional, así como un taller gubernamental sobre BEPS para la región de América Latina y el Caribe.

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  • 23-November-2015

    English

    New regional network meeting on BEPS held in Costa Rica

    On 17-18 November 2015, a new regional meeting as well as a governmental workshop on BEPS was held for the Latin America and the Caribbean region to discuss the outcomes of the BEPS Project, and the ways that the countries can explore to be involved on an equal footing in the implementation and the monitoring phase of the measures adopted.

  • 23-November-2015

    English

    Tax treaties: OECD releases latest MAP statistics

    As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics.

  • 19-November-2015

    English

    Revenue Statistics in Africa

    African tax administration representatives gathered under the auspices of the African Union Commission to set the framework for harmonising their revenue statistics.

  • 19-November-2015

    English

    Harmonising African Revenue Statistics

    African tax administration representatives gathered under the auspices of the African Union Commission in Addis Ababa (Ethiopia) on 25-26 November 2014 to set the framework for harmonising their revenue statistics.

  • 18-November-2015

    English

    Do lower taxes encourage investment?

    Conventional wisdom holds that countries with lower taxes attract higher levels of foreign direct investment (FDI). At first glance, this intuitive assumption seems to be supported by the evidence but is this true?. Pierre Poret, Deputy Director of the OECD Financial and Enterprise Affairs Directorate takes a closer look.

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  • 18-November-2015

    English

    Institutions of Intergovernmental Fiscal Relations - Challenges Ahead

    Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country; the division of power between government levels; the prevalence of fiscal rules across government levels; intergovernmental budget frameworks; the role of independent bodies such as fiscal councils in shaping fiscal relations; the inter-ministerial organisation of fiscal decision making; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners’ fields: economists, political scientists, budget management specialists and others.
     

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