Publications & Documents


26-July-2012

English

Shifting from Social Security Contributions to Consumption Taxes

This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries.

24-July-2012

English

Improving international tax co-operation: OECD releases reports on automatic exchange and tax confidentiality

Furthering its efforts to strengthen international tax co-operation, the OECD has issued two new reports on automatic exchange and tax confidentiality. The report on automatic exchange of information describes what it is, how it works, where it stands and what challenges remain. The report on confidentiality of information exchanged examines all aspects of ensuring the protection of information exchanged for tax purposes.

Related Documents

23-July-2012

English

Keeping It Safe: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes

This report examines the legal framework to protect the tax confidentiality of information exchanged and the administrative policies and practices in place to protect confidentiality.

23-July-2012

English

Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done

This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area.

Related Documents

19-July-2012

English

Global Forum Secretariat and United Arab Emirates enhance co-operation to improve tax transparency in the MENA region

The Global Forum Secretariat enters into a Memorandum of Understanding with the United Arab Emirates, confirming UAE’s commitment to the Global Forum’s work on transparency and exchange of information.

19-July-2012

English

The Transparent Global Relations Programme

Contains information on funding, governance and comments from participants.

19-July-2012

English

Regional Initiatives

The OECD's Centre for Tax Policy and Administration conducts regional work, including the LAC Fiscal Initiative which fosters fiscal policy dialogue in the Latin America and Caribbean (LAC) region, and the Initiative on Governance and Investment for Development, initiated and led by countries in the Middle East and North Africa (MENA).

19-July-2012

English

Working in the International Tax Landscape

Our work with other International and Regional Organisations.

19-July-2012

English

Setting the Tax Agenda

The Advisory Group on Cooperation with Non-OECD Economies and Issues for consultation.

18-July-2012

English

Tax: OECD updates OECD Model Tax Convention to extend information requests to groups

The OECD has updated Article 26 of the OECD Model Tax Convention, which sets out the international standard on exchange of information. The standard provides for information exchange on request, where the information is “foreseeably relevant” for the administration of the taxes of the requesting party, regardless of bank secrecy and a domestic tax interest.

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