A Step Change in Tax Transparency

The report "A Step Change in Tax Transparency", prepared at the request of the G8 for the Lough Erne Summit, outlines four concrete steps needed to put in place a global, secure and cost effective model of automatic exchange of information.

OECD Working Group on Bribery - Annual Report

This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.

Update: Base Erosion and Profit Shifting

Document C/MIN(2013)7 from the Meeting of the OECD Council at Ministerial Level - Paris, 29-30 May 2013

Economics Department Policy Notes

These series of Policy Notes and Policy Papers are designed to make available, to a wider readership, selected studies which the Department has prepared for use within OECD.

Electronic Sales Suppression: A threat to tax revenues (German)

Electronic Sales Suppression: A threat to tax revenues (German)

Co-operative Compliance: A Framework from Enhanced Relationship to Co-operative Compliance

Five years ago the FTA’s Study into the Role of Tax Intermediaries recommended that revenue bodies develop a relationship with large businesses based on trust and co-operation. This report is based on a detailed examination of the practical experiences of several countries since then.

Managing Service Demand: A Practical Guide to Help Revenue Bodies Better meet Taxpayers’ Service Expectations

This report provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice.

Together for Better Outcomes: Engaging and Involving SME Taxpayers and Stakeholders

This FTA study explores how engaging and involving SME taxpayers and stakeholders can contribute to improved outcomes and reduced costs. It also identifies a range of other benefits, including fairer competition, reduced compliance burdens, and improved trust.

Tax Administration 2013: Comparative Information on OECD and Other Advanced and Emerging Economies

Tax Administration 2013 (formerly the Comparative Information Series), produced by the Forum on Tax Administration, is a unique and comprehensive survey of tax administration systems and practices across 52 advanced and emerging economies (including all OECD, EU, and G20 members).

Related Documents

• Comparative Information Series - Previous versions
• Tax Administration 2013 Information Flyer

Taxing Wages 2013

Taxing Wages provides information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries.