Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
OECD Taxation Working Papers
Paper series
ISSN: 2223-5558 (Online)
Share
Facebook
Twitter
LinkedIn
Abstract
Latest publications
-
Taxing capital gains 26 February 2025
-
MNE Business Functions and Corporate Taxation 13 January 2025
-
Tax arbitrage through closely held businesses 7 October 2024
-
The Global Minimum Tax and the taxation of MNE profit 9 January 2024
-
Effective tax rates of MNEs 21 November 2023
-
Update to the economic impact assessment of pillar one 11 October 2023
-
The taxation of labour vs. capital income 28 August 2023
-
Effective tax rates for R&D intangibles 27 July 2023
-
Tax and Investment by Multinational Enterprises 27 July 2023
-
Net effective carbon rates 25 May 2023
-
The design of presumptive tax regimes 14 February 2023