Publications & Documents


  • 24-October-2014

    English

    Increasing Taxpayers' Use of Self-service Channels

    Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.

  • 24-October-2014

    English

    Tax Compliance by Design - Achieving Improved SME Tax Compliance by Adopting a System Perspective

    This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.

  • 22-October-2014

    English

    APEC Finance Ministers Meeting: Session 3, Fiscal and Taxation Policies and Reform for Economic Restructuring

    Transparency in tax is fundamental to healthy public finances and maintaining citizens’ trust in public and private institutions. Considerable progress at both the national and international levels has taken place.

  • 13-October-2014

    English

    Monaco deepens commitment to fight offshore tax avoidance and evasion

    OECD Secretary-General Angel Gurría welcomed today the Principality of Monaco’s commitment to strengthen international tax co-operation after it became the 84th jurisdiction participating in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

  • 7-October-2014

    English

    OECD bolsters relationship with Ukraine

    The 34-member countries of the Organisation for Economic Co-operation and Development welcomed a Memorandum of Understanding between the OECD and Ukraine which will help Ukraine’s efforts to tackle corruption, strengthen its tax system and promote competitiveness.

  • 7-October-2014

    English

    Comments published on BEPS Action 11 request for input

    On 4 August 2014, interested parties were invited to comment on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it. Comments received have now been published.

    Related Documents
  • 2-October-2014

    English

    Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices

    This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial.

  • 2-October-2014

    English

    Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses

    This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein.

    Related Documents
  • 1-October-2014

    English

    OECD Working Group on Bribery - Annual Report

    This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.

  • 30-September-2014

    English

    Tax benefits from company cars

    Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

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