Publications & Documents


  • 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.

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  • 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.

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  • 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.

  • 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.

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  • 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.

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  • 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.

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  • 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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  • 30-September-2014

    English

    Under-taxing drivers is bad for environment and health, OECD says

    Advanced economies are pushing up carbon emissions, traffic congestion and air pollution by under-taxing company cars and diesel fuel, according to new OECD research.

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  • 29-September-2014

    English, PDF, 91kb

    Joint Statement by the Early Adopters Group in the fight against tax evasion

    Joint Statement by the countries and jurisdictions committed to early adoption of the new global standard on automatic exchange of information.

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  • 26-September-2014

    English

    Developed and developing countries gather at the OECD to tackle BEPS

    Almost 300 senior tax officials from more than 100 countries and international organisations met in Paris on 25-26 September 2014 during the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

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