Costa Rica strengthens tax transparency

Rica has deposited its instrument of ratification of the Convention on Mutual Administrative Assistance in Tax Matters, the most comprehensive multilateral agreement available for tax-cooperation and exchange of information.

Also Available

• Costa Rica refuerza la transparencia fiscal
• Costa Rica refuerza la transparencia fiscal

OECD Releases 2011 Mutual Agreement Procedure Statistics

The OECD has released statistics on the MAP caseloads of OECD member countries and certain Partner economies for the 2011 reporting period.

Also Available

• Dispute Resolution: OECD Releases 2010 Country Statistics on Mutual Agreement Procedure
• Résolution des différends en matière de conventions fiscales : statistiques sur la procédure amiable pour 2010 maintenant disponibles

The efficiency and equity of the tax and transfer system in France

Taxes and cash transfers reduce income inequality more in France than elsewhere in the OECD, because of the large size of the flows involved. But the system is complex overall. Its effectiveness could be enhanced in many ways, for example so as to achieve the same amount of redistribution at lower cost.

Related Documents

• Economic Survey of France 2013

Electronic Sales Suppression - A threat to tax revenues - Russian Version

Electronic Sales Suppression - A threat to tax revenues - Russian

Electronic Sales Suppression - A threat to tax revenues - Spanish Version

Electronic Sales Suppression - A threat to tax revenues

Tax burdens on labour income in OECD countries continue to rise

New data show that across OECD countries the average tax and social security burden on employment incomes increased by 0.1 of a percentage point to 35.6 per cent in 2012. It increased in 19 out of 34 countries, fell in 14, and remained unchanged in 1.

Fiscal and Taxation Reforms for a More Inclusive Growth in China

The fiscal and taxation reforms will be more than ever necessary in China to ensure that growth becomes more inclusive. So far, China has had a major success in reducing the poverty. But additional tax reforms will be needed to reduce further inequality in disposable income and across regions, as well as to help reduce the rural-urban divide.

Tax Policy Working Papers

Tax Policy Working Paper Series

Related Documents

• OECD Tax Policy Studies
• OECD Consumption Tax Trends Publications
• Fiscal Federalism Network Working Papers

Aggressive Tax Planning based on After-Tax Hedging

Aggressive Tax Planning based on After-Tax Hedging

Hedging through the tax charge: a threat to tax revenue

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base. Empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion transactions identified by countries.