Publications & Documents


  • 19-July-2012

    English

    Setting the Tax Agenda

    The Advisory Group on Cooperation with Non-OECD Economies and Issues for consultation.

  • 18-July-2012

    English

    Tax: OECD updates OECD Model Tax Convention to extend information requests to groups

    The OECD has updated Article 26 of the OECD Model Tax Convention, which sets out the international standard on exchange of information. The standard provides for information exchange on request, where the information is “foreseeably relevant” for the administration of the taxes of the requesting party, regardless of bank secrecy and a domestic tax interest.

  • 16-July-2012

    English

    Tunisia signs multilateral agreement on fiscal co-operation and strengthens its links with the OECD

    During his visit to Tunisia, the Secretary-General of the Organisation of Economic Co-operation and Development (OECD), Angel Gurría, met with the Tunisian Prime Minister, as well as government ministers and the President of the National Constituent Assembly, in order to discuss the co-operation between Tunisia and the OECD.

  • 16-July-2012

    English, PDF, 858kb

    Progress Report to the G20 June 2012

    20 peer reviews, including 3 combined reviews, have been published, containing 149 new recommendations. This brings the total number of published reports to 79. 6 new supplementary reports have been adopted which have fully addressed 33 recommendations. Another 17 peer reviews have been launched. Jurisdictions continue to report significant changes following Phase 1 recommendations and as a result 2 supplementary reviews are underway.

  • 10-July-2012

    English

    Tax: Ghana Signs Tax Cooperation Agreement

    Ghana has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Ghana is the second African country, after South Africa, to sign the Convention since it was opened for signature to all countries in June 2011.

  • 6-July-2012

    English

    First meeting of the OECD Global Forum on VAT

    The OECD launches its Global Forum on VAT as a unique platform for a worldwide dialogue on the design and operation of VAT, notably addressing issues of double taxation and unintended non taxation.

  • 6-July-2012

    English

    Avoiding debt traps: financial backstops and structural reforms

    In this paper we develop a simple analytical framework to analyze “good” and “bad equilibria” in public-debt and growth dynamics.

  • 5-July-2012

    English, PDF, 304kb

    Draft Commentary on the International VAT Neutrality Guidelines

    The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to vat@oecd.org.

  • 2-July-2012

    English

    Europe's new fiscal rules

    Europe is putting in place a new system of fiscal rules following the euro area sovereign debt crisis and decades of rising government to debt-to-GDP ratios. These include the so-called "six pack" to upgrade the Stability and Growth Pact to a new Treaty incorporating the "fiscal compact".

  • 15-June-2012

    English

    Tax: Joining forces to fight financial crime and illicit activities

    Financial crimes, including corruption, tax fraud and money laundering, are a threat to all countries, both developing and developed. The sums are vast. Estimates have put total proceeds from all illicit activities at 3.6% of global GDP.

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