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Reports


  • 28-June-2019

    English, PDF, 1,281kb

    OECD Secretary-General Tax Report to G20 Leaders - June 2019 (Osaka, 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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  • 27-June-2019

    English

    Exchange on Tax Rulings XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.

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  • 27-June-2019

    English

    Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.

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  • 27-June-2019

    English

    Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

    This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.

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  • 27-June-2019

    English

    International Exchange Framework for Mandatory Disclosure Rules on CRS Avoidance Arrangements and Opaque Offshore Structures

    In order to support the automatic exchange of information collected under the OECD's Model Mandatory Disclosure Rules on Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures, the OECD has designed the international legal and operational framework for MDR exchanges.

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  • 27-June-2019

    English

    Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.

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  • 27-June-2019

    English

    Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.

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  • 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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