Publications & Documents


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.

19-July-2013

English

Action Plan on Base Erosion and Profit Shifting

Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.  The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets

Also Available

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.

2-July-2013

English

Fiscal consolidation across government levels. Part 2: Fiscal rules for sub-central governments, update of the institutional indicator

Fiscal rules that constrain sub-central government (SCG) budgeting are very common across the OECD, but there are substantial cross-country differences in their implementation and impact. This paper presents the 2011 update of the fiscal rules database established in 2005.

2-July-2013

English

Fiscal consolidation across government levels. Part 1: How much, what policies?

This paper provides an overview of fiscal consolidation efforts at the central and sub-central government level, both during the current and past consolidation episodes.

2-July-2013

English

Choosing fiscal consolidation instruments compatible with growth and equity

This study proposes a structured approach to selecting instruments of fiscal consolidation that are consistent with growth, equity and global-rebalancing objectives, which is then illustrated with a particular application.

1-July-2013

English

Italy and the euro area crisis: securing fiscal sustainability and financial stability

Italy’s policy of fiscal consolidation and growth-friendly structural reforms has substantially improved its economic prospects, but the adverse sentiment that the country has faced in the sovereign bond market over the past years has deep roots.

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