Publications & Documents


  • 28-January-2013

    English

    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013

    This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
  • 28-January-2013

    English

    Taxing Energy Use: A Graphical Analysis

    This publication provides the first systematic statistics of effective energy tax rates – on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

  • 28-January-2013

    English, PDF, 122kb

    Taxing Energy Use Executive Summary

    This publication provides the first systematic statistics of such effective tax rates - on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

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  • 28-January-2013

    English, PDF, 138kb

    Outcomes of the public consultation on the commentary on the VAT Neutrality

    Following the invitation for public comment on the commentary on the Guidelines on VAT neutrality, the OECD has now published the outcomes of the consultation. These comments were very supportive and were used to revise the commentary.

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  • 15-January-2013

    English, PDF, 2,531kb

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version

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  • 5-December-2012

    English

    Guatemala: commits to international exchange of tax information

    Guatemala has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters allowing it to be removed from the list of countries that have not yet substantially implemented the internationally agreed tax standard.

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  • 29-November-2012

    English

    Forum on Tax Administration's Offshore Compliance Network meets in Tokyo

    News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo

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  • 23-November-2012

    English

    OECD meets with business commentators on the discussion drafts on Intangibles, Safe Harbours and Timing Issues

    On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.

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  • 13-November-2012

    English

    Estadísticas tributarias en América Latina 1990 - 2010

    Estadísticas tributarias en América Latina es una publicación conjunta del Centro de Política y Administración Tributaria y el Centro de Desarrollo de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), la Comisión Económica para América Latina y el Caribe (CEPAL) y el Centro Interamericano de Administraciones Tributarias (CIAT).

  • 13-November-2012

    English

    Revenue Statistics in Latin America 1990 - 2010

    This report, which has been prepared using the same methodology used by the OECD for its Revenue Statistics, provides detailed data for each of the countries’ fiscal performance from both a static and a dynamic (over time) perspective, as well as enables comparisons with other countries in the region, and with OECD countries.

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