Latest Documents


  • 3-December-2013

    English

    Fiscal decentralisation: lessons from around the world

    Senior tax policymakers and administrators from across the world are meeting this week in Marrakech to discuss how powers to set and collect taxes should be allocated across different levels of government to ensure accountability, efficiency and economic stability.

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  • 2-December-2013

    English

    A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

    The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

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  • 31-October-2013

    English, PDF, 270kb

    Statement of outcomes of the Fourth Meeting of the OECD Taskforce on Tax and Development

    The OECD’s Task Force on Tax and Development met in Seoul, on 30-31 October 2013. Governments, international and regional organisations, civil society and business representatives reviewed progress made since the previous meeting and explored further ways to help developing countries better mobilise their domestic resources.

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  • 9-October-2013

    English, PDF, 435kb

    TIWB Background document

    Background information about Tax Inspectors Without Borders

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  • 14-March-2013

    English, PDF, 889kb

    Tax and Development Pillar 1: What Drives Tax Morale?

    Tax and Development Pillar 1: What Drives Tax Morale?

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  • 11-March-2013

    English

    Task Force Sub Group on Transparency in Financial Reporting, March 2013

    The Sub-group on Transparency in Financial Reporting held its third meeting on 8th March 2013 at the OECD headquarters in Paris to discuss how the report on the potential transparency benefits of the public registration of statutory accounts of unlisted companies was being used in the Task Force’s work with developing countries and how to build on that work.

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  • 11-March-2013

    English

    Task Force Sub Group on Transfer Pricing, March 2013

    The Sub-group on Transfer Pricing held its second meeting on 8th March 2013 at the OECD headquarters in Paris to discuss the significant progress made by the Task Force in the past 15 months on its transfer pricing work.

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  • 13-November-2012

    English

    Estadísticas tributarias en América Latina 1990 - 2010

    Estadísticas tributarias en América Latina es una publicación conjunta del Centro de Política y Administración Tributaria y el Centro de Desarrollo de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), la Comisión Económica para América Latina y el Caribe (CEPAL) y el Centro Interamericano de Administraciones Tributarias (CIAT).

  • 13-November-2012

    English

    Revenue Statistics in Latin America 1990 - 2010

    This report, which has been prepared using the same methodology used by the OECD for its Revenue Statistics, provides detailed data for each of the countries’ fiscal performance from both a static and a dynamic (over time) perspective, as well as enables comparisons with other countries in the region, and with OECD countries.

  • 13-November-2012

    English

    Latin America: Tax revenues are rising, but still low and varied among countries

    Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.

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