Reports


  • 1-August-2014

    English, PDF, 1,026kb

    Part 1 of a report to G20 Development Working Group on the impact of BEPS in Low Income Countries

    At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.

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  • 1-August-2014

    English

    Tax and Benefit Systems: OECD Indicators

    The project "Benefits and Wages" addresses the complicated interactions of tax and benefit systems for different family types and labour market situations and their impact on household incomes and financial work incentives.

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  • 21-May-2014

    English

    The Cost of Air Pollution - Health Impacts of Road Transport

    Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.

  • 9-May-2014

    English

    Public consultation on transfer pricing documentation and country-by-country reporting

    The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.

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  • 6-May-2014

    English, PDF, 1,194kb

    Bringing the International Tax Rules into the 21st Century: Update on Base Erosion and Profit Shifting (BEPS), Exchange of Information, and the Tax and Development Programme

    As requested in the Declaration on BEPS adopted at the 2013 Ministerial Council Meeting , this note reports on progress made on the Comprehensive Action Plan (CAP) to address BEPS. It also provides an update on the key work streams of the OECD tax agenda of particular relevance to the 2014 Ministerial Council Meeting.

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  • 6-May-2014

    English

    Revenue Statistics in Asian Countries

    Trends in Indonesia and Malaysia provides for the first time cross-country comparisons between Asian economies and between Asian and OECD economies. Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

  • 6-May-2014

    English

    Rising tax revenues: A key to economic development in emerging Asian countries

    Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

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  • 6-May-2014

    English

    Revenue Statistics in Asian Countries 2014 - Trends in Indonesia and Malaysia

    This publication provides internationally comparable data on tax levels and tax structures for Indonesia and Malaysia. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to Asian countries, Revenue Statistics in Asian Countries enables meaningful cross-country comparisons about tax levels and structures not only between Asian economies, but also between them and their industrialised peers. Future editions will cover additional Asian countries.

  • 23-April-2014

    English

    Illicit Financial Flows from Developing Countries - Measuring OECD Responses

    This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets. It also looks at the role of development agencies and finds that the potential returns to developing countries from using ODA on issues like combating tax evasion or asset recovery are significant.  Finally, it identifies some opportunities for a scaled-up role for development agencies.

  • 14-March-2014

    English

    Designing Skill-Friendly Tax Policies

    The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions.

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