Publications & Documents


  • 19-June-2013

    English

    Mobilising domestic resources for all – Upgrading tax systems to a globalised world

    We do not seek harmonisation of tax systems or of tax rates. We aim to close the gaps and reduce the frictions between outdated tax systems and today’s business practices, said Angel Gurría, OECD Secretary-General.

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  • 19-June-2013

    English

    Avoiding death by diesel, blog post by Simon Upton

    "It is estimated that air pollution from diesel-fuelled road transport kills 10 times more people each year in France than those who die in road accidents": OECD Insights Blog's post by Simon Upton, head of the OECD Environment Directorate, founder and Chair of the Round Table on Sustainable Development, and former New Zealand environment minister.

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  • 19-June-2013

    English, PDF, 492kb

    First IRAS-OECD Regional GST/VAT Conference

    Singapore held the first Regional GST/VAT Conference on 22-23 May 2013, reaching out to 120 delegates from 18 countries. The Inland Revenue Authority of Singapore played host to 50 government delegates, many of whom are from the Asia-Pacific region.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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

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  • 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.

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