Reports


  • 10-March-2015

    English

    Revenue Statistics in Latin America and the Caribbean 2015

    The Revenue Statistics in Latin America publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB). It compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Latin American countries enables comparisons about tax levels and tax structures on a consistent basis, both among Latin American economies and between OECD and Latin American economies.

  • 10-February-2015

    English, PDF, 250kb

    OECD Secretary-General Report to G20 Finance Ministers (Istanbul, February 2015)

    This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information exchange; and (C) Tax and Development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

    Related Documents
  • 6-February-2015

    English, PDF, 533kb

    Action 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting

    Another key objective of the BEPS project is to increase transparency through improved transfer pricing documentation standards. The new guidance presented to the G20 requires country-by-country reporting by multinationals with a turnover above EUR 750 million in their countries of residence starting in 2016.

    Related Documents
  • 11-December-2014

    English, PDF, 217kb

  • 11-December-2014

    English, PDF, 215kb

  • 11-December-2014

    English, PDF, 216kb

  • 11-December-2014

    English, PDF, 191kb

    Consumption Tax Trends: Key findings for the United States

    The United States is the only OECD country that employs a retail sales tax rather than a value added tax (VAT) as the principal consumption tax...

  • 11-December-2014

    English, PDF, 216kb

    Consumption Tax Trends: Key findings for Germany

    The VAT revenues in Germany accounted for 19.4% of total tax revenue in 2012, which is close to the OECD average of 19.5%.

  • 11-December-2014

    English, PDF, 216kb

  • 11-December-2014

    English, PDF, 216kb

    Consumption Tax Trends: Key findings for Australia

    The GST revenues in Australia accounted for 12.1% of total tax revenue in 2012, the second lowest proportion in the OECD after Japan and considerably below the OECD average of 19.5%.

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