23-November-2015
English
As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics.
19-November-2015
English
African tax administration representatives gathered under the auspices of the African Union Commission to set the framework for harmonising their revenue statistics.
19-November-2015
English
African tax administration representatives gathered under the auspices of the African Union Commission in Addis Ababa (Ethiopia) on 25-26 November 2014 to set the framework for harmonising their revenue statistics.
18-November-2015
English
Conventional wisdom holds that countries with lower taxes attract higher levels of foreign direct investment (FDI). At first glance, this intuitive assumption seems to be supported by the evidence but is this true?. Pierre Poret, Deputy Director of the OECD Financial and Enterprise Affairs Directorate takes a closer look.
18-November-2015
English
Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country; the division of power between government levels; the prevalence of fiscal rules across government levels; intergovernmental budget frameworks; the role of independent bodies such as fiscal councils in shaping fiscal relations; the inter-ministerial organisation of fiscal decision making; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners’ fields: economists, political scientists, budget management specialists and others.
16-November-2015
English
The leaders of the world’s 20 largest economies today endorsed overhauled global standards proposed by the OECD to crack down on tax evasion and reaffirmed the organisation’s central role in helping governments ensure strong, sustainable and inclusive growth.
16-November-2015
English
Thanks to your leadership “fair play” will become the name of the game in international tax policies. With the set of agreed measures, the location of the profits of multinationals and where they pay their taxes will be the same as the location of the activities generating these profits, with the aim of reversing revenue losses in the public coffers of up to a quarter trillion US dollars annually.
15-November-2015
English, PDF, 2,177kb
This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 BEPS Project; (B) tax transparency with the single global common standard on Automatic Exchange of Information (AEOI); and (C) Tax and Development. Part II is a Progress Report to the G20 as adopted by the Global Forum on Transparency and Exchange of Information for Tax Purposes at its meeting on 28-30 October 2015.
13-November-2015
English
Asian representatives from Ministries of Finance and Tax administrations gathered in Seoul, Korea on 14-15 October 2015 to discuss the framework for harmonising their revenue statistics.
13-November-2015
English
On 11-12 November 2015, the first Asia-Pacific Technical Meeting on BEPS discussed the outcomes of the BEPS project, and the challenges countries face in the region in implementing BEPS, and explored how countries in the region can engage in the implementation, on-going development and monitoring of the measures adopted, on an equal footing.