Publications & Documents


31-July-2013

English

Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

30-July-2013

English

OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further discussions of country delegates to Working Party No. 6 of the Committee on Fiscal Affairs. Comments of interested persons are requested by 1 October 2013.

Related Documents

30-July-2013

English

OECD invites public comments on the White Paper on Transfer Pricing Documentation

As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

20-July-2013

English, PDF, 310kb

G20 Communique: Finance Ministers & Central Bank Governors, Moscow 2013

G20 Finance Ministers and Central Bank Governors met to review the current global economic conjuncture and discuss the required policies in preparation for the G20 Leaders’ Summit in September 2013.

20-July-2013

English

OECD calls on G20 finance ministers to support next steps in clampdown on tax avoidance

The OECD today presented to G20 finance ministers plans for a two-pronged attack on tax avoidance and evasion from both companies and individuals.

20-July-2013

English, PDF, 1,278kb

OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors

The OECD’s update on progress towards automatic exchange of information and its Action Plan on Base Erosion and Profit Shifting (BEPS) were presented to G20 finance ministers meeting in Moscow on 19-20 July 2013.

19-July-2013

English

Closing the tax gap

The joint challenges of tax evasion and tax base erosion lie at the heart of the social contract. Our citizens are demanding that we tackle offshore tax evasion by wealthy individuals and re-vamp the international tax system to prevent multinational enterprises from artificially shifting profits, resulting in very low taxes or even double non-taxation and thereby eroding our tax base.

Related Documents

19-July-2013

English

Closing tax gaps - OECD launches Action Plan on Base Erosion and Profit Shifting

National tax laws have not kept pace with the globalisation of corporations and the digital economy, leaving gaps that can be exploited by multi-national corporations to artificially reduce their taxes.

3-July-2013

English

A simple fiscal stress testing model - case studies of Austrian, Czech and German economies

This paper develops a simple model-based framework for stress testing fiscal consolidation strategies under different scenarios of future shocks

2-July-2013

English

Fiscal consolidation across government levels. Part 3: Intergovernmental grants, pro- or counter-cyclical?

This paper provides empirical analysis that measures the cyclical properties of intergovernmental transfers (or grants). Modelling a fiscal policy reaction function this paper tests whether the transfers systems in OECD countries are pro- or counter-cyclical, i.e. whether they offset cyclical fluctuations of sub-central economies or, on the contrary, exacerbate them.

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