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Policy Briefs


  • 12-December-2022

    English, PDF, 3,639kb

    Policy brief: Tax policy reforms in low- and middle-income countries

    This policy brief reviews the tax policy reforms introduced by low- and middle-income countries that responded to the 2022 edition of the OECD tax policy reform questionnaire.

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  • 9-October-2020

    English

    COVID-19 policy response: Green budgeting and tax policy tools to support a green recovery

    This policy response focuses on practical ways in which countries can use green budgeting and tax policy tools to implement stimulus packages that support a green recovery, and the inter-linked role of both tax and spend measures in aligning stimulus programmes with decarbonisation objectives.

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  • 5-March-2019

    English, PDF, 563kb

    Tax and digitalisation - policy note

    Digitalisation has a wide range of implications for taxation, impacting tax policy and tax administration at both the domestic and international level. As a result, the tax policy implications of digitalisation have been at the centre of the recent global debate over whether or not international tax rules continue to be fit for purpose in an increasingly changing environment.

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  • 29-janvier-2019

    Français, Excel, 339kb

    Note politique: Cadre inclusif sur le BEPS - Défis fiscaux soulevés par la numérisation de l'économie

    Cette notre examine l'accord trouvé pour examiner les propositions susceptibles de former la base d’un consensus pour relever les défis fiscaux soulevés par la numérisation de l'économie. Le premier englobe les défis fiscaux plus larges soulevés par l’économie numérique et met l’accent sur la répartition des droits d’imposition ; le second vise d’autres problématiques qui subsistent à ce jour en matière de BEPS.

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  • 5-October-2015

    English, PDF, 561kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS) III

    The OECD/G20 Base Erosion and Profit Shifting project aims to close gaps in international tax rules that allow multinational enterprises to legally but artificially shift profits to low or no-tax jurisdictions. The project’s final outputs, delivered in October 2015, represent the most fundamental changes to international tax rules in a century.

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  • 30-September-2014

    English

    Tax benefits from company cars

    Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

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  • 16-September-2014

    English, PDF, 659kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS) II

    The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.

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  • 8-September-2014

    English, PDF, 509kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS)

    BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.

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  • 12-avril-2012

    Français, Excel, 515kb

    Quels sont les meilleurs instruments de la consolidation budgétaire ? Note de politique économique n° 12 du Département des Affaires économiques de l'OCDE

    Quels sont les meilleurs instruments de la consolidation budgétaire ? Note de politique économique n° 12 du Département des Affaires économiques

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  • 12-avril-2012

    Français, , 499kb

    Quelle doit être l'ampleur de la consolidation budgétaire pour ramener la dette à un niveau prudent ? Note de politique économique n° 11 du Département des Affaires économiques de l'OCDE

    Quelle doit être l'ampleur de la consolidation budgétaire pour ramener la dette à un niveau prudent ? Note de politique économique n° 11 du Département des Affaires économiques de l'OCDE

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