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  • 22-November-2022

    English

    OECD Tax Certainty Day 2022

    This event provided an opportunity for tax policy makers, tax administrations, business representatives and other stakeholders to take stock of the tax certainty agenda and move towards further improvements in both dispute prevention and dispute resolution.

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  • 17-November-2022

    English

    Corporate Tax Statistics: Fourth Edition

    The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS). The Corporate Tax Statistics database brings together a range of valuable information to support the analysis of corporate taxation, in general, and of BEPS, in particular.

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  • 17-November-2022

    English

    New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform

    New data released today highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational enterprises (MNEs) pay a fair share of tax wherever they operate and earn their profits.

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  • 17-November-2022

    English

    Corporate Tax Statistics, Fourth Edition

    Corporate Tax Statistics is an OECD flagship publication on corporate income Tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This publication includes data on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series. Corporate Tax Statistics also includes anonymised and aggregated country-by-country reporting data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. Corporate Tax Statistics was a key output of Action 11 of the OECD/G20 BEPS Project, which sought to improve the measurement and monitoring of tax avoidance. This fourth edition of the database contains an expansion of the anonymised and aggregated statistics Country by Country Reporting Data as well as, for the first time, information on standard withholding tax rates for OECD and IF member jurisdictions.

  • 16-November-2022

    English

    Tax challenges arising from digitalisation: Public comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One

    On 6 October 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One to assist members in further refining and finalising the relevant rules.

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  • 14-November-2022

    English

    Revenue Statistics in Africa 2022

    This annual publication compiles comparable tax revenue and non-tax revenue statistics for 31 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone South Africa, Togo, Tunisia and Uganda. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures not only across the continent, but also with the OECD, Latin America and the Caribbean, and Asia and the Pacific. Data on African countries presented in this publication are also included in the OECD’s Global Revenue Statistics database, which is a fundamental reference for analysis of domestic resource mobilisation. This edition includes a special feature on taxation of the informal sector in Africa. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission and the African Tax Administration Forum, with the financial support of the European Union. SPECIAL FEATURE: EFFICIENT TAXATION OF THE INFORMAL SECTOR IN AFRICA

  • 14-November-2022

    English

    COVID-19 hit African tax revenues hard, but increased foreign aid softened the blow

    After a decade of solid progress in domestic revenue mobilisation, tax revenues in Africa declined between 2019 and 2020 as a result of COVID-19, according to a new report released today.

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  • 10-November-2022

    English

    OECD COP27 Virtual Pavilion: What role for carbon prices as energy market turbulence continues?

    The #OECDatCOP27 virtual pavilion will gather leading experts to discuss solutions to accelerate climate action and reach the goals of the Paris Agreement. Join us to engage in discussions on how to advance carbon pricing and greenhouse gas mitigation efforts for climate action.

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  • 10-November-2022

    English

    28 jurisdictions sign international tax agreements to exchange information with respect to income earned on digital platforms and offshore financial assets

    On 9 November 2022, 28 countries and jurisdictions took new steps to strengthen and expand their co-operation in tax matters.

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  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Maldives 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the Maldives. It refers to Phase 1 only (Legal and Regulatory Framework).
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