Publications & Documents

OECD releases new mutual agreement procedure statistics and country awards on the resolution of international tax disputes

The OECD releases today the latest mutual agreement procedure (MAP) statistics covering 127 jurisdictions and practically all MAP cases worldwide. These statistics form part of the BEPS Action 14 Minimum Standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms.

2021 Mutual Agreement Procedure Statistics

The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.

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.

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.

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.

Corporate Tax Statistics, Fourth Edition

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.

Revenue Statistics in Africa 2022

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.

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.