Publications & Documents


5-September-2014

English

OECD Model Tax Convention on Income and on Capital: An overview of available products

The OECD Model Tax Convention and the worldwide network of tax treaties based upon it help to avoid the danger of double taxation in the case of cross-border investment.

26-August-2014

English, PDF, 76kb

Co-ordinating Body Rules of Procedure

The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

19-August-2014

English

OECD Tax Database

Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

Related Documents

4-August-2014

English

OECD releases public request for input on BEPS Action 11

Public comments are invited on request for input on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it.

4-August-2014

English

Global Forum releases new compliance ratings on tax transparency for 10 jurisdictions

The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 13 new peer review reports demonstrating progress toward implementation of the international standard for exchange of information on request. The Global Forum also issued compliance ratings for 10 jurisdictions.

1-August-2014

English, PDF, 1,026kb

Part 1 of a report to G20 Development Working Group on the impact of BEPS in Low Income Countries

At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.

1-August-2014

English

Tax and Benefit Systems: OECD Indicators

The project "Benefits and Wages" addresses the complicated interactions of tax and benefit systems for different family types and labour market situations and their impact on household incomes and financial work incentives.

24-July-2014

English

Taxing the rent of non-renewable resource sectors: a theoretical note

This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent.

24-July-2014

English

Economic uncertainties and their impact on activity in Greece compared with Ireland and Portugal

Uncertainty faced by households and firms affects economic activity. The rise in uncertainty since the beginning of the sovereign debt crisis in Greece could be one factor that has contributed to the steep and long-lasting recession. This paper presents a brief empirical analysis quantifying this phenomenon and compares it with developments in Ireland and Portugal.

Related Documents

24-July-2014

English

Making the best of new energy resources in the United States

Since around 2007, the country has been enjoying an “energy renaissance” thanks to its abundant stocks of shale oil and gas. The resurgence in oil and gas production is beginning to create discernible economic impacts and has changed the landscape for natural gas prices in the United States, boosting competitiveness.

Related Documents
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