Publications & Documents


  • 29-May-2013

    English

    Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy

    As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.

  • 28-May-2013

    English, PDF, 3,144kb

    Electronic Sales Suppression: A threat to tax revenues (German)

    Electronic Sales Suppression: A threat to tax revenues (German)

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  • 28-May-2013

    English

    Restoring Japan’s fiscal sustainability

    With gross government debt surpassing 200% of GDP, Japan’s fiscal situation is in uncharted territory. In addition to robust nominal GDP growth, correcting two decades of budget deficits requires a large and sustained fiscal consolidation based on a detailed and credible multi-year plan that includes measures to control spending and raise revenue.

  • 21-May-2013

    English

    Morocco signs the Convention on Mutual Administrative Assistance in Tax Matters

    Morocco has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD. Morocco is the 45th country to sign the Multilateral Convention since it was updated to meet the international standard on transparency and exchange of information and opened for signature to all countries in June 2011.

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  • 21-May-2013

    English

    OECD approves the revision of Section on safe harbours in the Transfer Pricing Guidelines

    The OECD Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases involving smaller taxpayers or less complex transactions. It encourages the use of bilateral or multilateral safe harbours and provides sample MOUs to establish bilateral safe harbours.

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  • 17-May-2013

    English

    Tax Commissioners unite to fight tax fraud

    The Forum on Tax Administration - Tax Commissioners from 45 countries - has been meeting in Moscow for the past two days. And released this comuniqué.

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  • 17-May-2013

    English

    Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies

    Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).

  • 17-May-2013

    English

    Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

    This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.

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  • 30-April-2013

    English

    OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment

    The Steering Committee of the OECD Global Forum on Transfer Pricing publishes a Draft Handbook on Transfer Pricing Risk Assessment. This Handbook is intended to provide practical guidance to tax administrations in both OECD and non-OECD economies regarding the process of conducting transfer pricing risk assessments. Interested parties are invited to provide comments by 13 September 2013.

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  • 30-April-2013

    English

    International Regulatory Co-operation: Case Studies, Vol. 1 - Chemicals, Consumer Products, Tax and Competition

    The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed.
     
    This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in four sectors: chemical safety, consumer product safety, model tax convention, and competition law enforcement. The four case studies follow the same outline to allow for comparison. 

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