Publications & Documents


  • 3-December-2013

    English

    OECD issues communication on engagement with stakeholders

    The timeline of the OECD/G20 BEPS Project is extremely ambitious, with the first outputs expected for September 2014 and the completion of the project by the end of 2015. Input from relevant stakeholders is essential as the BEPS Project moves forward to develop the measures envisaged in the BEPS Action Plan.

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  • 2-December-2013

    English

    Fiscal Federalism 2014: Making decentralisation work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

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  • 2-December-2013

    English

    A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

    The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

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  • 2-December-2013

    English

    Making fiscal decentralisation work

    Hundreds of thousands of elected sub-national governments worldwide provide services and levy taxes on residents and companies.

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  • 2-December-2013

    English

    Fiscal Federalism 2014 - Making Decentralisation Work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible chapters provide: insight into how sub-central governments are managing ongoing consolidation, as well as how fiscal decentralisation fosters economic growth and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions; an overview of fiscal equalisation policy; and some fascinating background information about past tax and public service reforms.

  • 29-November-2013

    English

    OECD publishes public comments on the tax treaty treatment of termination payments

    On 25 June 2013, the OECD released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft.

  • 22-November-2013

    English

    Global Forum moves towards automatic exchange of tax information and transparency

    The international community has taken new steps to strengthen transparency and boost the comprehensive exchange of information between governments worldwide.

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  • 22-November-2013

    English, PDF, 96kb

    OECD releases request for public input on the tax challenges of the digital economy

    The OECD Committee on Fiscal Affairs invites public comments and input on questions related to the tax challenges of the digital economy. The Committee invites interested parties to send their comments in response to this request for input before 22 December 2013.

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  • 21-November-2013

    English

    A boost to transparency and international tax co-operation

    International efforts to combat tax evasion and avoidance got a boost today as additional countries and jurisdictions agreed to join more than 60 other countries in tax co-operation through a key multilateral tax instrument during the first day of a global meeting in Jakarta, Indonesia.

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  • 15-November-2013

    English

    OECD invites public comments on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

    The OECD Committee on Fiscal Affairs invites public comments on a discussion draft that includes various technical changes to be included in the next update to the OECD Model Tax Convention.

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