Statistical Sources and Methods


  • 18-December-2014

    English

    OECD Fiscal Decentralisation Database

    The OECD fiscal decentralisation database provides comparative information on indicators analysed by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1995 and 2010.

    Related Documents
  • 15-December-2014

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

    Related Documents
  • 11-April-2014

    English

    Taxing Wages 2014

    Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication

  • 7-April-2014

    English

    Measuring R&D Tax Incentives

    Research & development tax incentives have become an important policy instrument in several OECD countries and partner economies to encourage firms to invest in R&D. This page provides an overview of the latest indicators on R&D tax incentives featured in the OECD Science, Technology and Industry Scoreboard 2013.

  • 7-November-2013

    English

    Bribery and corruption awareness handbook for tax examiners and tax auditors

    This report provides information on the various bribery techniques used and the tools to detect and identify bribes.

  • 22-August-2013

    English

    Gibraltar's Tax Agreements

    All tax agreements providing for the exchange of information signed by Gibraltar (DTC and TIEA agreements) are available on this link. Information on a jurisdiction's exchange of information agreements contained on the web site reflects the most up to date information available to the Global Forum on Transparency and Exchange of Information for Tax Purposes.

  • 29-May-2012

    German, , 612kb

    2009 Handbuch „Geldwäsche“ Für Den Innen- Und Aussendienst Der Steuerverwaltung

    Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.

  • 24-June-2011

    English, , 241kb

    Transfer Pricing Legislation - A suggested Approach (June 2011)

    This paper, which has been prepared by the OECD Secretariat, contains a suggested approach to the drafting of transfer pricing legislation. It is intended to provide countries that are developing transfer pricing rules with a suggested structure and content for their legislation.

    Also Available
  • 24-June-2011

    Spanish, , 260kb

    Legislación en materia de precios de transferencia - Propuesta de enfoque (Junio 2011)

    Este documento, preparado por el Secretariado de la OCDE, presenta una propuesta de enfoque para la redacción de legislación en materia de precios de transferencia.

    Also Available
  • 3-August-2010

    English, , 510kb

    Comparability (July 2010)

    This document is part of a series of transfer pricing explanatory notes that were drafted by the Secretariat and which are intended to provide a first approach to some of the key topics covered in the Transfer Pricing Guidelines.

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