Publications & Documents


  • 24-March-2014

    English

    Tax: OECD’s Gurría welcomes international progress towards automatic exchange of information

    OECD Secretary-General Angel Gurría has welcomed moves by more than 40 countries – reinforced by EU leaders - to commit to a detailed timetable to step up the fight against tax evasion.

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  • 24-March-2014

    English

    Release of discussion draft on Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan

    Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan.

  • 19-March-2014

    English

  • 14-March-2014

    English

    Designing Skill-Friendly Tax Policies

    The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions.

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  • 14-March-2014

    English

    Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan

    Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

  • 14-March-2014

    English

    Designing Skill-Friendly Tax Policies

    This OECD Skills Strategy Spotlight sets out how the tax code affects skills development decisions, individuals’ and companies' skills decisions.

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  • 11-March-2014

    English

    Paper on transfer pricing comparability data and developing countries released for comment

    This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.

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  • 10-March-2014

    English

  • 3-March-2014

    English

    Comments received on Discussion Draft on transfer pricing documentation and country-by-country reporting published today

    On 30 January 2014, the OECD invited comments from interested parties on the Discussion Draft on transfer pricing documentation and country-by-country reporting. The OECD now publishes the comments received.

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  • 21-February-2014

    English

    OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors - February 2014

    OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS) and presents the new global model for automatic exchange of information.

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