Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy

As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.

Related Documents

• Convention on Mutual Administrative Assistance in Tax Matters

Convention on Mutual Administrative Assistance in Tax Matters

The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.

Related Documents

• Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol
• Texto Del Informe Explicativo Revisado de la Convención Sobre Asistencia Administrativa Mutua En Materia Fiscal (Spanish - Unoffical translation)
• Chart of Signatures and Ratifications
• List of Declarations, Reservations and other Communications
• Process to become a Party to the amended Convention
• Original Convention on Mutual Administrative Assistance in Tax Matters: Text and Explanatory Report
• 2010 Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters

Economics Department Policy Notes

These series of Policy Notes and Policy Papers are designed to make available, to a wider readership, selected studies which the Department has prepared for use within OECD.

Electronic Sales Suppression: A threat to tax revenues (German)

Electronic Sales Suppression: A threat to tax revenues (German)

Restoring Japan’s fiscal sustainability

With gross government debt surpassing 200% of GDP, Japan’s fiscal situation is in uncharted territory. In addition to robust nominal GDP growth, correcting two decades of budget deficits requires a large and sustained fiscal consolidation based on a detailed and credible multi-year plan that includes measures to control spending and raise revenue.

Related Documents

• Economic Survey of Japan 2013

Convention on Mutual Administrative Assistance in Tax Matters: Press releases

Press releases relating to the Convention on Mutual Administrative Assistance in Tax Matters

OECD Tax Database

The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.

Related Documents

• OECD Fiscal Decentralisation Database
• OECD Tax Policy Studies
• Tax Policy Working Papers
• OECD Consumption Tax Trends Publications
• Revenue Statistics 2012 Edition
• Taxing Wages 2013

Morocco signs the Convention on Mutual Administrative Assistance in Tax Matters

Morocco has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Morocco is the 45th country to sign the Multilateral Convention since it was updated to meet the international standard on transparency and exchange of information and opened for signature to all countries in June 2011.

OECD approves the revision of Section on safe harbours in the Transfer Pricing Guidelines

The OECD Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases involving smaller taxpayers or less complex transactions. It encourages the use of bilateral or multilateral safe harbours and provides sample MOUs to establish bilateral safe harbours.

Tax Commissioners unite to fight tax fraud

The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.