Reports


18-February-2014

English

The OECD publishes the comments received on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention. The OECD has now published the comments received on that discussion draft.

13-February-2014

English

Common Reporting Standard

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.

Related Documents

11-February-2014

English

Policy Notes

This series makes available, to a wider readership, selected studies which the Department has prepared for use within OECD.

30-January-2014

English

Discussion Draft on transfer pricing documentation and country-by-country reporting released for public comment

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.

Related Documents

30-January-2014

English

Discussion Drafts & Public Consultations

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.

20-January-2014

English

Revenue Statistics in Latin America 2014

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.

16-January-2014

English

OECD publishes comments received on strategies that allegedly result in the artificial avoidance of PE Status

On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation.

17-December-2013

English

Revenue Statistics 2013

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.

Related Documents

2-December-2013

English

Fiscal Federalism 2014: Making decentralisation work

This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

2-December-2013

English

A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

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.

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Countries list

  • Afghanistan
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  • Argentina
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  • Ecuador
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  • Equatorial Guinea
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  • European Union
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  • Fiji
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  • Hong Kong, China
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  • Madagascar
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  • Mexico
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  • Moldova
  • Monaco
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  • Mozambique
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  • Netherlands
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  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
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  • Ukraine
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