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The OECD welcomed today the formal endorsement by Uruguay of its tax information exchange standards.
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Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.
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This note is published in conjunction with the information note - Managing and Improving Compliance: Recent Developments in Risk Treatment and provides a catalogue of more innovative or unusual risk treatment approaches developed and applied by revenue bodies to address non-compliance in the small and medium enterprise (SME) sector.
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This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods. While commenting on a range of non-compliance risk areas, it gives particular focus to
Following the G20 meeting and communiqué, the OECD has provided a detailed report on progress by financial centres around the world towards implementation of an internationally agreed standard on exchange of information for tax purposes.
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Cayman Islands signs tax information exchange agreement with Greenland
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Cayman Islands signs tax information exchange agreement with Sweden
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Cayman Islands signs tax information exchange agreement with Finland
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Bermuda signs tax information exchange agreement with Finland
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Bermuda signs tax information exchange agreement with Sweden