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Centro de Estudios de Fiscalidad Interncional y Tribuación Comparada (CEFITTAX) comments received on a discussion draft on technical changes to be included
in the next update to the OECD Model Tax Convention
This report presents a new single standard for automatic exchange of information in time for the February 2014 meeting of the G20 Finance Ministers and Central Bank Governors.
This series makes available, to a wider readership, selected studies which the Department has prepared for use within OECD.
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.
The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.
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.
Tax revenues continue bouncing back from the low levels reported in almost all countries during 2008 and 2009, at the height of the global economic crisis, according to new OECD data in the annual Revenue Statistics publication. This annual publication presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD member countries from 1965 onwards.
This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.
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.
English, PDF, 376kb
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.