Publications & Documents


  • 15-April-2013

    English

    Tax evasion: Substantial progress but countries must keep up their efforts

    All of the world’s financial centres, under the impetus of the G20, and adopting the standards developed by the OECD, made a commitment in 2009 to putting an end to tax-motivated bank secrecy. Most of the countries have kept their word but major progress must still be made, said OECD Secretary-General.

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  • 15-April-2013

    German

    Kampf gegen Steuerhinterziehung ist globale Aufgabe

    Kein Land der Welt ist in der Lage, Steuerhinterziehung alleine beizukommen. Gemeinsames Handeln ist unabdingbar. Es geht um das Vertrauen der Steuerzahler in die Wirksamkeit und Gerechtigkeit ihrer Steuersysteme - und wir müssen diesen Kampf gewinnen.

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  • 11-April-2013

    English

    Global Forum on tax transparency shifts focus to effectiveness of information exchange

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (referred to as "the Global Forum"), has released its peer review reports for Belize, Finland, Iceland, Nauru, Poland, Portugal, Sweden and Turkey.

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  • 8-April-2013

    English

    What the BEPS are we talking about?

    “Recently more and more enterprises organised abroad by American firms have arranged their corporate structures aided by artificial arrangements between parent and subsidiary regarding intercompany pricing, the transfer of patent licensing rights, the shifting of management fees, and similar practices[...] in order to reduce sharply or eliminate completely their tax liabilities both at home and abroad.”

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  • 5-April-2013

    English

    Costa Rica strengthens tax transparency

    Rica has deposited its instrument of ratification of the Convention on Mutual Administrative Assistance in Tax Matters, the most comprehensive multilateral agreement available for tax-cooperation and exchange of information.

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  • 3-April-2013

    English, PDF, 3,570kb

    Electronic Sales Suppression - A threat to tax revenues - Russian Version

    Electronic Sales Suppression - A threat to tax revenues - Russian

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  • 3-April-2013

    English, PDF, 3,065kb

    Electronic Sales Suppression - A threat to tax revenues - Spanish Version

    Electronic Sales Suppression - A threat to tax revenues

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  • 26-March-2013

    English

    Tax burdens on labour income in OECD countries continue to rise

    New data show that across OECD countries the average tax and social security burden on employment incomes increased by 0.1 of a percentage point to 35.6 per cent in 2012. It increased in 19 out of 34 countries, fell in 14, and remained unchanged in 1.

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  • 24-March-2013

    English

    Fiscal and Taxation Reforms for a More Inclusive Growth in China

    The fiscal and taxation reforms will be more than ever necessary in China to ensure that growth becomes more inclusive. So far, China has had a major success in reducing the poverty. But additional tax reforms will be needed to reduce further inequality in disposable income and across regions, as well as to help reduce the rural-urban divide.

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  • 14-March-2013

    English, PDF, 889kb

    Tax and Development Pillar 1: What Drives Tax Morale?

    Tax and Development Pillar 1: What Drives Tax Morale?

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