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Publications & Documents


  • 28-September-2022

    English

    Digital Services - Supporting SMEs to Get Tax Right

    Digital Services: Supporting SMEs to get Tax Right, by the OECD Forum on Tax Administration (FTA), is the third report in the FTA’s Supporting SMEs to Get Tax Right Series. This report looks at how digital services can help SMEs comply with their tax obligations, leading to reduced burdens and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Canada Revenue Agency with the support of the Forum on Tax Administration’s Community of Interest on SMEs.
  • 28-September-2022

    English

    Bilateral Advance Pricing Arrangement Manual

    Dispute prevention is a fundamental tenet of tax certainty. Bilateral Advance Pricing Arrangements ('BAPAs'), in a growing number of cases, have successfully contributed to providing advance tax certainty to both taxpayers and tax administrations, ensuring predictability in the tax treatment of international transactions. However, stakeholders have identified obstacles that prevent an optimal use of BAPAs. In continuing with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Bilateral Advance Pricing Arrangement Manual ('BAPAM’) which is intended as a guide for streamlining the BAPA process. The BAPAM provides tax administrations and taxpayers with information on the operation of BAPAs and identifies 29 best practices for BAPAs without imposing a set of binding rules. As part of the BAPAM’s development, tax administrations have committed to assessing whether implementation of these best practices is appropriate, considering the circumstances of their own BAPA programme and the unique features of each BAPA application, so that the best practices are applied appropriately and with enough flexibility to improve current BAPA processes. The BAPAM also highlights what tax administrations expect from taxpayers in the BAPA process to facilitate a cooperative and collaborative process.
  • 28-September-2022

    English

    Tax Administration 3.0 and Electronic Invoicing - Initial Findings

    The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified electronic invoicing as one of the projects for further exploration. This report, Tax Administration 3.0 and Electronic Invoicing: Initial Findings, examines the current state of play on electronic invoicing based on a global survey. It also draws out some considerations that administrations exploring possible implementation or reform of such systems may wish to take into account. This report contains a number of case studies and examples from countries which have implemented electronic invoicing. This report was developed by officials from Canada, Chile, China (People’s Republic of), Hungary, Spain, and supported by the Secretariat of the OECD’s Forum on Tax Administration.
  • 27-September-2022

    English, PDF, 1,611kb

    Tax and Development Case Study: Building strong tax foundations to enhance domestic resource mobilisation in Peru

    This case study highlights the significant progress made by Peru to enhance domestic resource mobilisation, through the implementation of international standards on transparency and exchange of information, as well as its willingness to address aggressive tax planning in transfer pricing and other BEPS related issues.

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  • 26-September-2022

    English

    OECD and Global Forum delegation visits Burkina Faso to discuss Fiscal Transition Programme in West Africa

    A delegation from the OECD and the Global Forum visited Ouagadougou, Burkina Faso from 19-20 September to discuss the Programme d'Appui à la Transition Fiscale en Afrique de l'Ouest (PATF) with stakeholders.

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  • 23-September-2022

    English

    Global Forum Secretariat organises training for Tunisian officials on cross-border assistance in tax collection

    Attended by 31 Tunisian officials in charge of international administrative co-operation and tax collection, this training raised awareness on the importance, challenges and opportunities of the cross-border assistance in tax collection as a tool to support domestic revenue mobilisation.

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  • 22-September-2022

    English

    Impact Assessment of the OECD International Academy for Tax and Financial Crime Investigation: Main findings from the 2021 study

    To assess whether the OECD International Academy for Tax and Financial Crime Investigation is meeting its objective of strengthening the capacity of developing countries to combat illicit financial flows, the OECD completed an evaluation and impact assessment in 2021 designed to gauge its impact at the individual, organisational, and jurisdictional levels.

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  • 22-September-2022

    English

    Assessing tax relief from targeted investment tax incentives through corporate effective tax rates - Methodology and initial findings for seven Sub-Saharan African countries

    Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.
  • 21-September-2022

    English

    Tax policy is playing a key role in promoting economic recovery and responding to the energy price shock

    Tax policy is playing a critical role as countries seek to promote economic recovery from the COVID-19 pandemic and respond to the impact of rapid increases in energy prices, according to a new OECD report.

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  • 21-September-2022

    English

    Tax Policy Reforms 2022 - OECD and Selected Partner Economies

    This is the seventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year. In addition to providing an overview of tax policy reforms, and the macroeconomic and tax revenue context in which measures were introduced, the report also contains a Special Feature that examines government responses to rising energy prices and offers some policy recommendations in the event that prices remain high.
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