Reports


  • 23-March-2017

    English

    Revenue Statistics in Latin America and the Caribbean 2017

    The Revenue Statistics in Latin America and the Caribbean publication 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 and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among Latin American and Caribbean economies and between OECD and Latin American and Caribbean economies. This 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).

    Special features:

    • Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
    • Tax revenue and tax autonomy of sub-national governments in Latin America
  • 18-March-2017

    English

    OECD/IMF report on tax certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 18-March-2017

    English, PDF, 3,227kb

    OECD Secretary-General Tax Report G20 Finance Ministers, Baden-Baden, March 2017

    This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda, including (Annex 1) the joint OECD/IMF Report on Tax Certainty. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 28-February-2017

    English

    Tax and crime: Publications and reports

    A list of all publications and reports published by the OECD's Centre for Tax Policy and Administration in relation to tax and crime.

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  • 27-February-2017

    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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  • 17-January-2017

    English, PDF, 219kb

    Background Brief: Inclusive Framework on BEPS

    Countries and jurisdictions are now working together on implementing the BEPS package consistently on a global basis, and to develop further standards to address remaining BEPS issues. To these ends, the decision making body for the OECD's tax work - the OECD Committee on Fiscal Affairs (CFA) – had been opened up to interested countries and jurisdictions in order to put in place an Inclusive Framework on BEPS.

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  • 22-December-2016

    English

    Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update - Inclusive Framework on BEPS

    The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The 2015 Report established a common approach which directly links an entity’s net interest deductions to its level of economic activity, based on taxable earnings before interest income and expense, depreciation and amortisation (EBITDA). This approach includes three elements: a fixed ratio rule based on a benchmark net interest/EBITDA ratio; a group ratio rule which allows an entity to deduct more interest expense based on the position of its worldwide group; and targeted rules to address specific risks. Further work on two aspects of the common approach was completed in 2016. The first addressed key elements of the design and operation of the group ratio rule, focusing on the calculation of net third party interest expense, the calculation of group-EBITDA and approaches to address the impact of entities with negative EBITDA. The second identifies features of the banking and insurance sectors which can constrain the ability of groups to engage in BEPS involving interest, together with limits on these constraints, and approaches to deal with risks posed by entities in these sectors where they remain.

  • 5-December-2016

    English

    OECD Pensions Outlook 2016

    The OECD Pensions Outlook 2016 assesses policy issues regarding strengthening pension systems and, in particular, funded pension plans.  It covers defined benefits and defined contribution pension plans; fiscal incentives to save for retirement; policy measures to improve the financial advice for retirement; annuity products and their guarantees; pension design and financial education; and the pension arrangements for public-sector workers, including a comparison with those for private sector workers.

  • 30-November-2016

    English

    Consumption Tax Trends 2016 - VAT/GST and excise rates, trends and policy issues

    Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

  • 30-November-2016

    English

    Revenue Statistics 2016

    Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and econonmic analyses and are increasingly used in economic comparisons.  This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.  It presents a unique set of detailed an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

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