Reports


  • 6-July-2018

    English

    Multi-Dimensional Review of Panama - Volume 2: In-depth Analysis and Recommendations

    Panama has achieved socio-economic improvements in recent decades thanks to strong economic growth and consequent poverty reduction. Its growth model is characterised by a dual economy in which a small number of activities, including those related to the Canal and Special Economic Zones, have exhibited high productivity growth but limited job creation.Panama should now embark on a new reform agenda to become a sustainable and inclusive high-income country. This report urges greater productivity in sectors that contribute to job formalisation to reduce disparities in income and among regions. As developing these policies requires further resources, taxation system and private sector involvement through public-private partnerships should also be reinforced. Focusing on skills and jobs, regional development and development financing, the volume provides analysis and recommendations on three areas which are key for Panama.
  • 26-June-2018

    English, PDF, 61kb

    Status of the Value-added Tax Reform in the People’s Republic of China 2018

    China's reform measures demonstrate not only a continuously growing alignment of China’s VAT system with the international standards on VAT design and operation embedded in the OECD Guidelines, but also China’s commitment and contribution to the development of consistent and effective international VAT policies as a member of the OECD’s Global Forum on VAT.

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  • 21-June-2018

    English

    Revised Guidance on the Application of the Transactional Profit Split Method - BEPS Action 10

    This report contains revised guidance on the profit split method, developed as part of Action 10 of the BEPS Action Plan. This guidance will be incorporated into the OECD Transfer Pricing Guidelines, replacing the previous text on the transactional profit split method in Chapter II.

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  • 21-June-2018

    English

    Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles - BEPS Action 8

    The new guidance is aimed at reaching a common understanding and practice among tax administrations on how to apply adjustments resulting from the application of the approach to hard-to-value intangibles (HTVI). This guidance should improve consistency and reduce the risk of economic double taxation by providing the principles that should underlie the application of the HTVI approach.

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  • 13-June-2018

    English

    Reshaping the Personal Income Tax in Slovenia

    This report presents a tax reform package that prepares Slovenia for the ageing of its population. Slovenia faces a window of opportunity for a comprehensive tax reform that rebalances the tax mix away from employee social security contributions (SSCs) towards the personal income tax (PIT).

  • 30-May-2018

    English

    Secretary-General's Report to Ministers 2018

    The OECD Secretary-General's annual report to ministers covers the OECD’s 2017 activities and some 2018 highlights. It includes the Secretary-General's activities and those of his office, the OECD’s horizontal programmes and directorate activities, as well as the activities of its agencies, special entities and advisory committees.For more than 50 years, the OECD has sought to promote better policies for better lives in almost all areas of policy making and implementation through co-operation, dialogue, consensus and peer review. The OECD is one of the world’s largest and most trusted sources of comparable statistical data on economics, trade, employment, education, health, social issues, migration, the environment, and many other fields.
  • 24-May-2018

    English

    Country-by-Country reporting

    The Multilateral Competent Authorities Agreement (MCAA) will facilitate consistent and swift implementation of new transfer pricing reporting standards developed under Action 13 of the BEPS Action Plan, ensuring that tax administrations obtain a complete understanding of the way multinational enterprises (MNEs) structure their operations, while also ensuring that the confidentiality of such information is safeguarded.

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  • 23-May-2018

    English

    Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1) - Inclusive Framework on BEPS: Action 13

    Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of Country-by-Country (CbC) Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This first annual peer review report reflects the outcome of the first review which focused on the domestic legal and administrative framework. It contains the review of 95 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Finland

    Finland had the 9th highest tax wedge among the 35 OECD member countries in 2017. The country had the 7th highest position in 2016. The average single worker in Finland faced a tax wedge of 42.9% in 2017 compared with the OECD average of 35.9%.

  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for the Slovak Republic

    The Slovak Republic had the 12th highest tax wedge among the 35 OECD member countries in 2017. The country had the 13th highest position in 2016. The average single worker in the Slovak Republic faced a tax wedge of 41.6% in 2017 compared with the OECD average of 35.9%.

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