Publications & Documents


  • 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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  • 13-March-2013

    English

    Hedging through the tax charge: a threat to tax revenue

    Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base. Empirical evidence suggests that hundreds of millions of USD are at stake, with a number of multi-billion transactions identified by countries.

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  • 13-March-2013

    English

    Aggressive Tax Planning based on After-Tax Hedging

    While after-tax hedging is not, of itself, aggressive - being generally a straightforward risk management technique - the report recognises that it can also be used as a feature of aggressive tax planning (ATP) schemes. ATP schemes based on after-tax hedging pose a threat to countries’ revenue base.

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  • 11-March-2013

    English

    Task Force Sub Group on Transparency in Financial Reporting, March 2013

    The Sub-group on Transparency in Financial Reporting held its third meeting on 8th March 2013 at the OECD headquarters in Paris to discuss how the report on the potential transparency benefits of the public registration of statutory accounts of unlisted companies was being used in the Task Force’s work with developing countries and how to build on that work.

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  • 11-March-2013

    English

    Task Force Sub Group on Transfer Pricing, March 2013

    The Sub-group on Transfer Pricing held its second meeting on 8th March 2013 at the OECD headquarters in Paris to discuss the significant progress made by the Task Force in the past 15 months on its transfer pricing work.

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  • 6-March-2013

    English

    2nd Global Forum on Transfer Pricing: Addressing Base Erosion and Profit Shifting

    Base erosion is a serious threat to the viability of our countries. It constitutes a major risk to tax revenues, tax sovereignty and tax fairness, said Angel Gurría in his opening remarks at the 2nd Global Forum on Transfer Pricing.

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  • 6-March-2013

    English

    Tax and Development - Aid Modalities for Strengthening Tax Systems

    Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation.

    How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.

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