Publications & Documents


  • 22-August-2013

    English

    Gibraltar's Tax Agreements

    All tax agreements providing for the exchange of information signed by Gibraltar (DTC and TIEA agreements) are available on this link. Information on a jurisdiction's exchange of information agreements contained on the web site reflects the most up to date information available to the Global Forum on Transparency and Exchange of Information for Tax Purposes.

  • 20-August-2013

    English

    Japan's challenging debt dynamics

    This working paper presents the background and the details of the simulations behind Box 1.4 of the May 2013 OECD Economic Outlook. A small simulation model is used to evaluate the contribution that the three pillars of the government’s strategy – fiscal consolidation, growth-boosting structural reforms and higher inflation – could make to reversing the rise in Japan’s public debt ratio.

  • 5-August-2013

    English

    Public comments on new draft elements of the OECD International VAT/GST Guidelines are published

    Following the recent invitations for public comment on four new draft elements of the OECD International VAT/GST Guidelines, the OECD has now published the comments received which will be used to inform the OECD’s work in this area.

  • 5-August-2013

    English

    Improving fiscal federal relations for a stronger Mexico

    Mexico has achieved a high degree of decentralisation in public services, but the Mexican fiscal federal system has important shortcomings. States and municipalities have become heavily dependent on federal transfers to finance a growing share of public spending.

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  • 5-August-2013

    English

    Deleveraging: challenges, progress and policies

    In the run-up to the financial crisis, indebtedness of households and non-financial businesses rose to historically high levels in many OECD countries; gross debt of financial companies rose dramatically relative to GDP. Much of the debt accumulation appears to have been based on excessive risk-taking and exceptional macro-economic conditions and therefore not sustainable.

  • 31-July-2013

    English

    Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

    The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

  • 30-July-2013

    English

    OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

    The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further discussions of country delegates to Working Party No. 6 of the Committee on Fiscal Affairs. Comments of interested persons are requested by 1 October 2013.

    Related Documents
  • 30-July-2013

    English

    OECD invites public comments on the White Paper on Transfer Pricing Documentation

    As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

  • 20-July-2013

    English, PDF, 310kb

    G20 Communique: Finance Ministers & Central Bank Governors, Moscow 2013

    G20 Finance Ministers and Central Bank Governors met to review the current global economic conjuncture and discuss the required policies in preparation for the G20 Leaders’ Summit in September 2013.

  • 20-July-2013

    English

    OECD calls on G20 finance ministers to support next steps in clampdown on tax avoidance

    The OECD today presented to G20 finance ministers plans for a two-pronged attack on tax avoidance and evasion from both companies and individuals.

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