Publications & Documents


  • 18-June-2013

    English, PDF, 8,350kb

    A Step Change in Tax Transparency

    The report "A Step Change in Tax Transparency", prepared at the request of the G8 for the Lough Erne Summit, outlines four concrete steps needed to put in place a global, secure and cost effective model of automatic exchange of information.

  • 18-June-2013

    English

    OECD reports to G8 on global system of automatic exchange of tax information

    The OECD has presented to G8 leaders the steps needed to create a fairer and more transparent global tax system.

  • 14-June-2013

    English

    Secretary-General’s participation to G8 Summit’s Working Lunch (Northern Ireland, 18th June 2013)

    Mr. Angel Gurría, Secretary-General of the OECD, attended the Working Lunch of the G8 Summit and delivered the OECD report “A Step Change in Tax Transparency - Delivering a standardised, secure and cost effective model of bilateral automatic exchange for the multilateral context” and remarks on Trade, Tax, Transparency which are the key priorities of the UK G8 Presidency for the Summit.

  • 11-June-2013

    English

    The 90% public debt threshold: the rise and fall of a stylised fact

    This paper puts the original Reinhart-Rogoff dataset, made public by Herndon et al. (2013), to a formal econometric test to pin down debt thresholds endogenously. We show that the nonlinear relation from debt to growth is not very robust.

  • 31-May-2013

    English

    Fiscal federalism and its impact on economic activity, public investment and the performance of educational systems

    Intergovernmental fiscal frameworks usually reflect fundamental societal choices and history and are not foremost geared towards achieving economic policy objectives. Yet, like most institutional arrangements, fiscal relations affect the behaviour of firms, households and governments and thereby economic activity.

  • 30-May-2013

    English, PDF, 1,680kb

    Update: Base Erosion and Profit Shifting

    Document C/MIN(2013)7 from the Meeting of the OECD Council at Ministerial Level - Paris, 29-30 May 2013

  • 29-May-2013

    English

    OECD commits to stepping up efforts to tackle base erosion and profit shifting

    OECD governments have committed to stepping up their efforts to tackle base erosion and profit shifting (BEPS) by endorsing the OECD's BEPS Declaration at the Organisation’s annual Ministerial Meeting in Paris.

  • 29-May-2013

    English

    Signing Ceremony of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

    We have 9 countries here today who are signing the Multilateral Convention, 2 countries who are signing a letter of intent to sign the Convention and 6 who are depositing instruments of ratification, said Angel Gurría.

  • 29-May-2013

    English

    Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy

    As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.

    Related Documents
  • 28-May-2013

    English, PDF, 3,144kb

    Electronic Sales Suppression: A threat to tax revenues (German)

    Electronic Sales Suppression: A threat to tax revenues (German)

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