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Reports


  • 20-June-2019

    English

    Revenue Statistics in Latin America and the Caribbean 2019

    This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other 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, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 20-June-2019

    English

    The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report 'Addressing the Tax Challenges of the Digital Economy.' It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
  • 13-June-2019

    English

    Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors

    First launched in 2009 as a practical tool to assist tax authorities in identifying money laundering during the course of normal tax audits, this revised handbook includes updated money laundering indicators and new material to increase detection and reporting of terrorist financing.

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  • 10-June-2019

    English

    Platform for Collaboration on Tax: Progress Report 2018-2019

    The four partners of the Platform for Collaboration on Tax are pleased to share the final PCT Progress Report for 2018 - 2019. This report provides updates on the PCT’s main workstreams, including: co-ordination of capacity development activities; analytical work; and outreach and engagement. The report also shows how the IMF, OECD, UN, and WBG are working to enhance their co-operation on tax.

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  • 9-June-2019

    English

    OECD/IMF 2019 Progress 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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  • 8-June-2019

    English, PDF, 10,115kb

    OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019

    This is the third annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2018 to May 2019.

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  • 8-June-2019

    English

    OECD/G20 Inclusive Framework on BEPS: Progress Report July 2018-May 2019

    This is the third annual progress report of the OECD/G20 Inclusive Framework on BEPS. The report describes the progress made to deliver on the mandate of the OECD/G20 Inclusive Framework, covering the period from July 2018 to May 2019.

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  • 8-June-2019

    English, PDF, 3,083kb

    OECD Secretary-General Tax Report to G20 Finance Ministers - June 2019 (Fukuoka, Japan)

    This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 8-June-2019

    English, PDF, 1,705kb

    OECD/IMF 2019 Progress Report on Tax Certainty

    In response to the call from G20 Leaders, the OECD secretariat and IMF staff produced a comprehensive report on tax certainty in 2017. This report identified the sources of uncertainty in tax matters and the various tools that taxpayers and governments could use to reduce it from the perspective of businesses and tax administrations in G20 and OECD countries. The G20 asked for an update of the 2018 report to be delivered in 2019.

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  • 7-June-2019

    English, PDF, 366kb

    Using bank deposit data to assess the impact of exchange of information

    This note presents a summary of ongoing work to assess the impact of increasing tax transparency and exchange of information (EOI) on cross-border financial activity using international investment data.

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