Publications & Documents


  • 28-January-2013

    English

    Taxing Energy Use: A Graphical Analysis

    This publication provides the first systematic statistics of effective energy tax rates – on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

  • 28-January-2013

    English, PDF, 122kb

    Taxing Energy Use Executive Summary

    This publication provides the first systematic statistics of such effective tax rates - on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

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  • 28-January-2013

    English, PDF, 138kb

    Outcomes of the public consultation on the commentary on the VAT Neutrality

    Following the invitation for public comment on the commentary on the Guidelines on VAT neutrality, the OECD has now published the outcomes of the consultation. These comments were very supportive and were used to revise the commentary.

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  • 16-January-2013

    English, PDF, 586kb

    The equity implications of fiscal consolidation

    In several OECD countries, ongoing fiscal consolidation might have a negative impact on the static income distribution. However, this conclusion should be treated only as an approximate first step in the analysis.

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  • 16-January-2013

    English, PDF, 456kb

    Economics Department Policy Note No. 16: Debt and macroeconomic stability

    Public and private debt levels are very high by historical standards. OECD-wide total financial liabilities now exceed 1 000% of GDP. High debt levels can create vulnerabilities, which amplify and transmit macroeconomic and asset price shocks.

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  • 15-January-2013

    English, PDF, 2,531kb

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version

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  • 5-December-2012

    English

    Guatemala: commits to international exchange of tax information

    Guatemala has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters allowing it to be removed from the list of countries that have not yet substantially implemented the internationally agreed tax standard.

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  • 29-November-2012

    English

    Forum on Tax Administration's Offshore Compliance Network meets in Tokyo

    News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo

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  • 28-November-2012

    English

    Joint IMF-OECD Fiscal Workshop

    This workshop on 11-12 December 2012 is on topics around "Instruments of Fiscal Consolidation".

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  • 23-November-2012

    English

    OECD meets with business commentators on the discussion drafts on Intangibles, Safe Harbours and Timing Issues

    On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.

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