Publications & Documents


  • 13-November-2013

    English

    OECD consults on transfer pricing matters

    Today, the OECD held a public consultation on transfer pricing topics at the OECD headquarters in Paris. The meeting was attended by delegates from more than 35 countries and by more than 150 representatives of business, academia, civil society and the press.

  • 12-November-2013

    English

    Hungary deepens commitment to fight offshore tax avoidance and evasion

    OECD Secretary-General Angel Gurría welcomed today Hungary’s steps to strengthen international tax co-operation after it became the 61st signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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  • 8-November-2013

    English, PDF, 168kb

    Outcomes statement from the Third Forum on Tax and Crime

    Outcomes statement from the Third Forum on Tax and Crime held in Istanbul on 7-8 November 2013

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  • 7-November-2013

    English

    Evading the Net: Tax Crime in the Fisheries Sector

    This report looks at the issue of tax crime in the fisheries sector, including frauds over taxes on profit and earnings, customs duties, VAT and social security, with examples from real cases.

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  • 7-November-2013

    English

    Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes

    This report describes the current position in 48 countries with respect to the law and practice of domestic inter-agency co-operation in fighting tax crimes and other financial crimes. It outlines the roles of agencies in different countries, legal gateways to enable these agencies to share information and other models for co-operation.

  • 7-November-2013

    English

    Bribery and corruption awareness handbook for tax examiners and tax auditors

    This report provides information on the various bribery techniques used and the tools to detect and identify bribes.

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  • 7-November-2013

    English

  • 6-November-2013

    English

    Tax, decentralisation and intergovernmental relations

    Being effective in government depends on navigating a complex multi-layered edifice, with different hierarchies, committees, and reporting structures within departments and ministries, and between national and local authorities. Explaining exactly how intergovernmental relations work is particularly problematic where taxation and public spending is concerned.

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  • 5-November-2013

    English

    Andorra deepens commitment to fight offshore tax avoidance and evasion

    OECD Secretary-General Angel Gurría welcomed today Andorra’s steps to strengthen international tax co-operation, after it became the 60th signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

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  • 4-November-2013

    English

    Effective Carbon Prices

    Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of policy instruments in 5 of the sectors that generate most emissions: electricity generation, road transport, pulp & paper and cement, as well as households’ domestic energy use. It finds wide variations in the costs of abating each tonne of CO2 within and among countries, as well as in the sectors examined and across different types of policy instruments. Market-based approaches like taxes and trading systems consistently reduced CO2 at a lower cost than other instruments. Capital subsidies and feed-in tariffs were among the most expensive ways of reducing emissions.

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