Tax revenues in Latin America and the Caribbean (LAC) countries continued to increase in 2015, according to new data from the annual Revenue Statistics in Latin America and the Caribbean publication. The average tax-to-GDP ratio for LAC countries reached 22.8% of GDP in 2015, up from 22.2% in 2014.
The Inclusive Framework on BEPS welcomes the British Virgin Islands and Turks and Caicos Islands among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.
This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.
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This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda, including (Annex 1) the joint OECD/IMF Report on Tax Certainty. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
International tax matters remain an important priority as you work to ensure that the progress made in the last few years is embedded through coherent, global implementation. My report for this meeting provides you with the latest update on the work of the Inclusive Framework on BEPS, which now has over 90 members.
Six treaty partners of Hong Kong (China) signed a competent authority agreement with Hong Kong (China) bringing the total number of CAAs to nine. Panama deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters.
The Inclusive Framework on BEPS welcomes Malaysia among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.
A list of all publications and reports published by the OECD's Centre for Tax Policy and Administration in relation to tax and crime.
The OECD has a long history of influencing the development of environmental labels. Following the first report on environmental labelling in 1976, extensive reviews of existing and planned schemes were carried out in the 1980s and into the 1990s, contributing to promoting their use and effectiveness.
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The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.