Publications & Documents


  • 13-February-2014

    English

    OECD delivers new single global standard on automatic exchange of information

    Offshore tax evasion remains a serious problem for countries and jurisdictions worldwide, with vast amounts of funds deposited abroad and sheltered from taxation when taxpayers fail to comply with obligations in their home countries.

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  • 13-February-2014

    English

    Common Reporting Standard

    This report presents a new single standard for automatic exchange of information in time for the February 2014 meeting of the G20 Finance Ministers and Central Bank Governors.

  • 11-February-2014

    English

    Taxation and Competition Policy

    We need to fight distortions to competition that can arise from tax avoidance, just like we do from other forms of government intervention, such as regulation, said OECD Secretary-General.

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  • 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.

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