Reports


  • 17-November-2017

    English

  • 17-November-2017

    English

  • 17-November-2017

    English

  • 17-November-2017

    English

  • 8-November-2017

    English

    Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes - Third Edition

    This report describes the current position in 51 countries with respect to the law and practice of domestic inter-agency co-operation in fighting tax crimes and other financial crimes.

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  • 8-November-2017

    English

    Fighting Tax Crime: The Ten Global Principles

    This report sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects necessary for putting in place an efficient system for fighting tax crimes and other financial crimes. It draws on the insights and experience of jurisdictions around the world.

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  • 3-November-2017

    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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  • 26-October-2017

    English

    Tax and the Environment

    By putting a price on pollution, taxes and tradable permit systems incentivise emissions abatement at the lowest possible cost. The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.

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  • 24-October-2017

    English

    Mechanisms for the Effective Collection of VAT/GST

    This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.

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  • 16-October-2017

    English

    Harmful Tax Practices - 2017 Progress Report on Preferential Regimes - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions.This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017.The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.
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