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Publications & Documents


  • 9-June-2019

    English

    OECD/IMF 2019 Progress Report on Tax Certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 8-June-2019

    English

    G20/OECD Seminar on Corporate Governance in Today’s Capital Markets

    In an increasingly globalized world, an orderly integration of our capital markets is crucial to strengthen the global economy. Today, one-third of the world’s USD 80 trillion in public equity investments takes place across borders. This provides companies with opportunities to seek finance from a much larger pool of investors, generating higher productivity and creating jobs around the world.

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  • 8-June-2019

    English

    OECD Code of Liberalisation of Capital Movements

    I am happy to announce that OECD Ministers adopted last month the revised OECD Code of Liberalisation of Capital Movements, concluding thus the first revision in over 20 years. The Code is the only multilateral agreement and tool providing for the management of the full range of cross-border capital flows between its 36 members.

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  • 8-June-2019

    English

    OECD joins with Japan to fight financial crime by establishing new academy

    OECD Secretary-General Angel Gurría and Japan’s Minister of Finance Taro Aso presided today over a signing ceremony to establish a new centre of the OECD International Academy for Tax Crime Investigation in Wako, Japan.

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  • 8-June-2019

    English

    OECD Asia Academy for Tax Crime Investigation

    G20 Finance Ministers and Central Bank Governors Meeting

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  • 8-June-2019

    English, PDF, 3,083kb

    OECD Secretary-General Tax Report to G20 Finance Ministers - June 2019 (Fukuoka, Japan)

    This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 8-June-2019

    English, PDF, 1,705kb

    OECD/IMF 2019 Progress Report on Tax Certainty

    In response to the call from G20 Leaders, the OECD secretariat and IMF staff produced a comprehensive report on tax certainty in 2017. This report identified the sources of uncertainty in tax matters and the various tools that taxpayers and governments could use to reduce it from the perspective of businesses and tax administrations in G20 and OECD countries. The G20 asked for an update of the 2018 report to be delivered in 2019.

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  • 8-June-2019

    English, PDF, 10,115kb

    OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019

    This is the third annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2018 to May 2019.

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  • 8-June-2019

    English

    OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019

    This is the third annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2018 to May 2019.

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  • 7-June-2019

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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