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Publications & Documents
The OECD's Centre for Tax Policy and Administration has appointed Mr. David Bradbury as Head of the Tax Policy and Statistics Division (TPS) and Mr. Thomas Neubig as Deputy Head of the TPS Division.
OECD Secretary-General Angel Gurría has welcomed moves by more than 40 countries – reinforced by EU leaders - to commit to a detailed timetable to step up the fight against tax evasion.
Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan.
Public comments are invited on discussion drafts that include the proposals produced with respect to Action 2 (Hybrid Mismatch Arrangements) of the BEPS Action Plan.
The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions.
Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.
This OECD Skills Strategy Spotlight sets out how the tax code affects skills development decisions, individuals’ and companies' skills decisions.
This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.
Other OECD work on Fiscal Federalism
On 30 January 2014, the OECD invited comments from interested parties on the Discussion Draft on transfer pricing documentation and country-by-country reporting. The OECD now publishes the comments received.