Publications & Documents


  • 20-July-2017

    English

    Revenue Statistics in Asian Countries 2017 - Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

    The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.

  • 20-July-2017

    English

    Falls in tax revenue weaken domestic resource mobilisation in developing Asia

    The fourth annual edition of Revenue Statistics in Asian Countries covers seven countries, including Kazakhstan for the first time. It shows that the tax-to-GDP ratio in all these countries are lower than the OECD average of 34.3% in 2015, which highlights that scope remains for increasing tax mobilisation, especially in Indonesia, Kazakhstan, Malaysia and the Philippines to achieve sustainable growth.

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  • 18-July-2017

    English

    OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)

    The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 11-July-2017

    English

    Cameroon becomes the 70th jurisdiction to join the multilateral BEPS Convention to tackle tax avoidance by multinational enterprises

    Today at the OECD Headquarters in Paris, Alamine Ousmane Mey, Minister of Finances of Cameroon, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in the presence of Pascal Saint-Amans, Director of the OECD Centre for Tax for Tax Policy and Administration.

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  • 11-July-2017

    English

    OECD releases the draft contents of the 2017 update to the OECD Model Tax Convention

    The OECD has just released the draft contents of the 2017 update to the OECD Model Tax Convention. Comments are requested at this time only with respect to certain parts of the 2017 update that have not previously been released for comments.

  • 10-July-2017

    English

    OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises.

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  • 10-July-2017

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

    This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting. It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty. Finally, this edition also contains consistency changes that were made to the rest of the OECD Transfer Pricing Guidelines.  The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.

  • 8-July-2017

    English

    OECD’s Gurría reaffirms need for global cooperation amid progress at G20 Summit

    International cooperation is now more critical than ever, OECD Secretary-General Angel Gurría said following a G20 Leader’s Summit marked both by controversy but also advances on a range of policies to tackle global challenges.

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  • 6-July-2017

    English

    Montserrat joins the Inclusive Framework on BEPS

    The Inclusive Framework welcomed Montserrat, bringing to 102 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 6-July-2017

    English

    OECD, CREDAF and UNDP hold a regional meeting of the Inclusive Framework on BEPS for French speaking countries

    Fifty delegates representing 10 countries gathered in Cotonou (Benin) on 3-5 July 2017 for the second regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) for French speaking countries. These regional meetings offer participants from around the world the opportunity to provide their views and input to the Inclusive Framework on BEPS.

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