5-October-2015
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5-October-2015
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5-October-2015
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5-October-2015
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Read all the OECD reports related to the base erosion and profit shifting project.
21-September-2015
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17-September-2015
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This report uses survey data to analyse the levels of co-operation between the authorities combatting serious financial crimes such as tax crimes, bribery corruption, money laundering and terrorism financing. More specifically, it assesses various models for the sharing of Suspicious Transaction Reports by the Financial Intelligence Unit with the tax administration, both for criminal and civil purposes.
5-September-2015
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5-September-2015
English, PDF, 3,712kb
This reports 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 Policy. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
5-September-2015
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G20 Finance Ministers asked the OECD to work with all G20 members to propose possible tougher incentives and implementation processes, to deal with those countries which fail to respect Global Forum standards on exchange of tax information (EOI) on request. This report builds on those preliminary findings and sets out proposals to deal with those jurisdictions which fail to respect Global Forum standards of EOI on request.
19-August-2015
English
Revenue Statistics in Asian Countries is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Malaysia, the Philippines, Korea and Japan. 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 Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. A special feature in this edition provides country profiles on recent tax administration and related reforms in Indonesia, Malaysia and the Philippines.