Directories / Index


  • 2-November-2015

    English

    Tax and Development Programme: Assisting Developing Countries on Extractive Industries

    In close collaboration with the G20 Development Working Group, the OECD is working to develop practical tools to assist developing countries improve their understanding of comparability analysis in mineral product transactions. This work supplements the OECD and G20’s wider work on combating BEPS, with the development of a practical toolkit on improving access to transfer pricing comparability data.

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  • 2-November-2015

    English

    Tax and Development Programme: Curbing Wasteful Tax Incentives

    Under pressure to offer internationally-competitive tax environments, developing countries offer generous tax breaks that undermine their domestic resource mobilisation efforts with little demonstrable benefit in terms of increased investment. To assist developing countries, the Task Force on Tax and Development has developed a set of Principles to enhance the transparency and governance of tax incentives for developing countries.

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  • 2-November-2015

    English

    Tax and Development Programme

    The OECD’s Task Force on Tax and Development was created in January 2010. Its role is to advise the OECD Committees in delivering a Tax and Development Programme to improve the enabling environment for developing countries to collect taxes fairly and effectively.

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  • 2-November-2015

    English

    Tax and Development Programme: State building, Accountability and Effective Capacity Development

    Taxation provides essential funding for development and is at the core of building capable states. The Tax and Development Programme is focusing on taxpayer education and measuring tax morale, and is also gathering evidence and offering guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation (DRM) efforts.

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  • 4-May-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.

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  • 1-April-2014

    English

    International Tax Dialogue

    The International Tax Dialogue (ITD) is a joint initiative involving the EC, IDB, IMF, OECD, World Bank Group and CIAT to encourage and facilitate discussion of tax matters among national tax officials, international organisations, and a range of other key stakeholders.

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  • 9-May-2012

    English

    OECD's work on Aggressive Tax Planning

    The OECD's work on Aggressive Tax Planning focuses on helping tax authorities to respond more quickly to tax risks, to identify trends and patterns already identified and experienced by some tax administrations, and to share experiences in dealing with them

  • 12-October-2011

    English

    OECD releases a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention

    The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.

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  • 10-March-2003

    English

    About Tax and Crime

    Overview of the OECD's work in the area of money laundering and tax crimes.

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