Reports


11-March-2014

English

Paper on transfer pricing comparability data and developing countries released for comment

This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.

21-February-2014

English

OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors - February 2014

OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS) and presents the new global model for automatic exchange of information.

Related Documents
Also Available

21-February-2014

English, PDF, 2,128kb

Secretary-General’s Report to G20 Finance Ministers and Central Bank Governors – February 2014

OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS), presents the new global model for automatic exchange of information and contains the progress report by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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

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.

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.

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Countries list

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  • Cuba
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  • Czech Republic
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  • Denmark
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  • Ecuador
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  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
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  • European Union
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  • Gabon
  • Gambia
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  • Germany
  • Ghana
  • Gibraltar
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  • Hong Kong (China)
  • Hungary
  • Iceland
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  • Israel
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  • Jamaica
  • Japan
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  • Kenya
  • Kiribati
  • Korea
  • Kuwait
  • Kyrgyzstan
  • Lao People's Democratic Republic
  • Latvia
  • Lebanon
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  • Liberia
  • Libya
  • Liechtenstein
  • Lithuania
  • Luxembourg
  • Macau (China)
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Mauritania
  • Mauritius
  • Mayotte
  • Mexico
  • Monaco
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  • Montenegro
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • Niue
  • Norway
  • Oman
  • Pakistan
  • Palau
  • Palestinian Authority
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  • Papua New Guinea
  • Paraguay
  • China (People’s Republic of)
  • Peru
  • Philippines
  • Bolivia
  • Poland
  • Portugal
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  • Qatar
  • Moldova
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  • Romania
  • Russia
  • Rwanda
  • Saint Helena
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  • Samoa
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  • Saudi Arabia
  • Senegal
  • Serbia
  • Serbia and Montenegro (pre-June 2006)
  • Seychelles
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  • Slovak Republic
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  • Spain
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  • Sweden
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  • Tajikistan
  • Thailand
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  • Tonga
  • Trinidad and Tobago
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  • Uganda
  • Ukraine
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  • Zambia
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  • Saba