Publications & Documents


  • 5-August-2013

    English

    Deleveraging: challenges, progress and policies

    In the run-up to the financial crisis, indebtedness of households and non-financial businesses rose to historically high levels in many OECD countries; gross debt of financial companies rose dramatically relative to GDP. Much of the debt accumulation appears to have been based on excessive risk-taking and exceptional macro-economic conditions and therefore not sustainable.

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  • 31-July-2013

    English

    Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

    The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

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  • 30-July-2013

    English

    OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

    The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further discussions of country delegates to Working Party No. 6 of the Committee on Fiscal Affairs. Comments of interested persons are requested by 1 October 2013.

  • 30-July-2013

    English

    OECD invites public comments on the White Paper on Transfer Pricing Documentation

    As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

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  • 20-July-2013

    English, PDF, 310kb

    G20 Communique: Finance Ministers & Central Bank Governors, Moscow 2013

    G20 Finance Ministers and Central Bank Governors met to review the current global economic conjuncture and discuss the required policies in preparation for the G20 Leaders’ Summit in September 2013.

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  • 20-July-2013

    English

    OECD calls on G20 finance ministers to support next steps in clampdown on tax avoidance

    The OECD today presented to G20 finance ministers plans for a two-pronged attack on tax avoidance and evasion from both companies and individuals.

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  • 20-July-2013

    English, PDF, 1,278kb

    OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors

    The OECD’s update on progress towards automatic exchange of information and its Action Plan on Base Erosion and Profit Shifting (BEPS) were presented to G20 finance ministers meeting in Moscow on 19-20 July 2013.

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  • 19-July-2013

    English

    Closing the tax gap

    The joint challenges of tax evasion and tax base erosion lie at the heart of the social contract. Our citizens are demanding that we tackle offshore tax evasion by wealthy individuals and re-vamp the international tax system to prevent multinational enterprises from artificially shifting profits, resulting in very low taxes or even double non-taxation and thereby eroding our tax base.

  • 19-July-2013

    English

    Closing tax gaps - OECD launches Action Plan on Base Erosion and Profit Shifting

    National tax laws have not kept pace with the globalisation of corporations and the digital economy, leaving gaps that can be exploited by multi-national corporations to artificially reduce their taxes.

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  • 19-July-2013

    English

    Action Plan on Base Erosion and Profit Shifting

    Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.  The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets

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