Publications & Documents


  • 11-February-2014

    English

    Policy Notes

    This series makes available, to a wider readership, selected studies which the Department has prepared for use within OECD.

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  • 30-January-2014

    English

    Discussion Draft on transfer pricing documentation and country-by-country reporting released for public comment

    Interested parties are invited to comment on this paper prepared by the OECD in the context of revision to Chapter V of the Transfer Pricing Guidelines.

  • 20-January-2014

    English

    Revenue Statistics in Latin America 2014

    This report looks at tax revenue trends from 1990 to 2012 in 18 Latin American and Caribbean countries with a special feature on fiscal revenues from non-renewable natural resources.

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  • 20-January-2014

    English

    Latin America: Tax revenues continue to rise, but are low and varied among countries, according to new OECD-ECLAC-CIAT report

    Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.

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  • 16-January-2014

    English

    OECD publishes comments received on strategies that allegedly result in the artificial avoidance of PE Status

    On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation.

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  • 16-January-2014

    English, PDF, 39kb

    The Centre for Tax Policy and Administration is recruiting

    The OECD's Tax Centre is seeking intellectual service providers to help lead and deliver four events in the Centre's tax programme for co-operation with Partner Economies.

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  • 13-January-2014

    English

    OECD publishes comments received on the Tax Challenges of the Digital Economy

    On 22 November 2013, a request for public comments on the tax challenges of the digital economy was launched. The OECD now publishes the comments received.

  • 6-January-2014

    English

    The effect of government debt, external debt and their interaction on OECD interest rates

    In the wake of the financial crisis there has been renewed focus on the importance of a country’s net external debt position in determining domestic interest rates and, relatedly, its vulnerability to a crisis. This paper extends the panel estimation of OECD countries described in Turner and Spinelli (2012) to investigate the effect of external debt and its interaction with government debt on the interest-rate-growth differential.

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  • 24-December-2013

    English

    The Swedish Tax on Nitrogen Oxide Emissions: Lessons in Environmental Policy Reform - Environment Policy Paper No. 2

    This case study describes the approach taken to reduce NOx emissions from combustion plants, the challenges encountered and the social, environmental and economic impacts. It concludes by discussing the wider lessons that are raised for other governments seeking to develop similar policy responses.

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  • 23-December-2013

    English

    Kazakhstan signs the Convention on Mutual Administrative Assistance in Tax Matters

    Kazakhstan has become the 64th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion.

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