Publications & Documents


  • 12-March-2015

    English

    Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic

    The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system.

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  • 10-March-2015

    English

    Latin America and the Caribbean: Tax revenues remain stable

    Tax revenues in Latin America and the Caribbean (LAC) have remained stable in 2013 and continue to be considerably lower, as a proportion of national incomes, than in most OECD countries.

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  • 10-March-2015

    English

    Revenue Statistics in Latin America and the Caribbean 2015

    The Revenue Statistics in Latin America publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB). It compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the

  • 2-March-2015

    English

    OECD holds regional network meeting on BEPS in Latin America

    Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Latin America and the Caribbean Regional Network on BEPS held its meeting on 26 - 27 February 2015 in Lima.

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  • 28-February-2015

    English

    Previous requests for input

    The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

  • 26-February-2015

    English

  • 25-February-2015

    English

    Revenue statistics in Africa: Five more countries join the initiative

    The aim of the Revenue Statistics in Africa project is to enhance the comparability, quality and accessibility of data on a voluntary basis, using a time-tested methodology and process.

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  • 24-February-2015

    English

    Public comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines

    On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions)

  • 23-February-2015

    English

    Bringing International Law into the 21st Century

    The OECD has been a successful international standard-setter for over 50 years, and we have developed a wealth of experience and best practice in achieving international cooperation and coordination. But to bring international law into the 21st century we need a global dialogue, a multi-stakeholder debate on the way forward.

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  • 17-February-2015

    English

    Public Consultation: Interest Deductions and other financial payments

    A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015.

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