Publications & Documents


  • 21-September-2015

    English

    Remarks at European Confederation of Institutes of Internal Auditing 2015 Annual Conference

    To tackle these challenges and mitigate their effects, the OECD is working in a wide spectrum of policy areas: anti-bribery, public procurement, lobbying or money laundering. Strengthening the role of internal controls and audit functions is one of our key tools to help combat corruption and fraud.

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  • 21-September-2015

    English

    OECD Companion to the Inventory of Support Measures for Fossil Fuels 2015

    This publication is concerned with all policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies. It provides a useful complement to the online OECD database that identifies and estimates direct budgetary transfers and tax expenditures benefitting fossil fuels, and from which it derives summary results and indicators on support to fossil fuels, as well as policy recommendations.

    This report emphasises the problems that fossil-fuel subsidies cause in the context of broader policy efforts for mitigating greenhouse-gas emissions, and reviews the various reform initiatives that have already been taken at the international level (G-20, APEC, etc.). In addition, it presents the coverage, method and data sources used for constructing the online database, and further discusses caveats and data interpretation.

  • 21-September-2015

    English

    OECD Inventory of Support Measures for Fossil Fuels 2015

    This new OECD inventory puts the spotlight on almost 800 spending programmes and tax breaks that governments use to encourage the production or use of fossil fuels. These policies are found in both our member countries and in key emerging economies at national, state and provincial levels.

  • 18-September-2015

    English

    OECD launches report on greater co-operation and information sharing between government agencies to counter financial crimes

    Vast amounts are lost to illicit financial flows, including tax evasion, money laundering, bribery and corruption. These crimes threaten the strategic, political and economic interests of both developed and developing countries. In a world of limited resources and increasing complexity, it is essential for government authorities to work closely together in a “whole of government” approach to best address these challenges.

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  • 18-September-2015

    English

    Forum on Tax and Crime - the OECD Oslo Dialogue

    Financial crime is one of the greatest threats to the economic and social well‑being of people living in all countries. Illicit financial activities such as tax evasion, corruption, terrorist financing, computer fraud, money laundering and other financial crimes are a global problem demanding a global response.

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  • 17-September-2015

    English

    Improving Co-operation between Tax and Anti-Money Laundering Authorities: Access by tax administrations to information held by financial intelligence units for criminal and civil purposes

    This report uses survey data to analyse the levels of co-operation between the authorities combatting serious financial crimes such as tax crimes, bribery corruption, money laundering and terrorism financing. More specifically, it assesses various models for the sharing of Suspicious Transaction Reports by the Financial Intelligence Unit with the tax administration, both for criminal and civil purposes.

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  • 11-September-2015

    English

    APEC Cebu Finance Ministers Meeting: Remarks on Cebu Action Plan - The Starting Point (Tax)

    Leveraging off the work being done on the global stage on international taxation, APEC economies will be able to maximise the benefits by tailoring that work to its specific context, and ensuring that it meets your specific needs.

  • 5-September-2015

    English

    Taxation of SMEs in OECD and G20 Countries

    Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.

  • 5-September-2015

    English

    Tax systems to support creation and success of Small and Medium-Sized Enterprises (SMEs)

    SMEs form the vast majority of businesses in most countries and contribute strongly to employment and economic growth, but they face particular challenges, particularly as concerns access to finance. Governments have a range of policy levers, including tax policies, that can and should be used to support the growth and development of SMEs, according to a new OECD report.

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  • 5-September-2015

    English, PDF, 3,712kb

    OECD Secretary-General's tax report to G20 Finance Ministers and Central Bank Governors (September 2015)

    This reports consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information exchange; and (C) Tax Policy. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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