Reports


  • 30-July-2013

    English

    OECD invites public comments on the White Paper on Transfer Pricing Documentation

    As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

  • 20-July-2013

    English, PDF, 1,278kb

    OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors

    The OECD’s update on progress towards automatic exchange of information and its Action Plan on Base Erosion and Profit Shifting (BEPS) were presented to G20 finance ministers meeting in Moscow on 19-20 July 2013.

  • 2-July-2013

    English

    Choosing fiscal consolidation instruments compatible with growth and equity

    This study proposes a structured approach to selecting instruments of fiscal consolidation that are consistent with growth, equity and global-rebalancing objectives, which is then illustrated with a particular application.

  • 18-June-2013

    English, PDF, 8,350kb

    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.

  • 30-May-2013

    English, PDF, 1,680kb

    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

  • 28-May-2013

    English, PDF, 3,144kb

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

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

  • 17-May-2013

    English

    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.

  • 17-May-2013

    English

    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.

  • 17-May-2013

    English

    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.

  • 17-May-2013

    English

    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).

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