Reports


  • 11-February-2014

    English

    Policy Notes

    This series makes available, to a wider readership, selected studies which the Department has prepared for use within OECD.

  • 30-January-2014

    English

    Discussion Draft on transfer pricing documentation and country-by-country reporting released for public comment

    Interested parties are invited to comment on this paper prepared by the OECD in the context of revision to Chapter V of the Transfer Pricing Guidelines.

    Related Documents
  • 20-January-2014

    English

    Revenue Statistics in Latin America 2014

    This report looks at tax revenue trends from 1990 to 2012 in 18 Latin American and Caribbean countries with a special feature on fiscal revenues from non-renewable natural resources.

  • 16-January-2014

    English

    OECD publishes comments received on strategies that allegedly result in the artificial avoidance of PE Status

    On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation.

  • 2-December-2013

    English

    Fiscal Federalism 2014: Making decentralisation work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

  • 2-December-2013

    English

    A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

    The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

  • 29-November-2013

    English, PDF, 376kb

    4th TF on T&D: Session 8 Document Global Partnership

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

  • 29-November-2013

    English, PDF, 369kb

    4th TF on T&D: Session 7C Document Revenue Statistics

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

  • 29-November-2013

    English, PDF, 468kb

    4th TF on T&D: Session 7B document tax incentives for investment

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

  • 29-November-2013

    English, PDF, 6,182kb

    4th TD on T&D: Session 7A presentation Zambia

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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