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The LAC Fiscal Initiative

The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Kazakhstan 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Guernsey 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: San Marino 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Japan 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Indonesia 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Vanuatu signs the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Vanuatu today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 123rd jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion.

Convention on Mutual Administrative Assistance in Tax Matters

The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.

OECD releases new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under BEPS Actions 8-10

Today, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method under BEPS Action 10.