20-September-2017
English
This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.
18-September-2017
English
This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside of direct tax liabilities is under-studied.
13-September-2017
English
This report is the second edition of Tax Policy Reforms: OECD and Selected Partner Economies, which is an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time.
This year’s report covers the tax reforms that were implemented, legislated or announced in 2016. Two non-OECD countries, Argentina and South Africa, have been included in this year’s edition, in an effort to progressively expand the scope of the publication to key partner economies. Monitoring tax policy reforms and understanding the context in which they were undertaken is crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms.
13-September-2017
English
Countries have continued the trend towards implementing tax policy reforms as part of wider strategies to boost growth, with a growing focus on reducing inequalities and driving behavioural change, according to a new report from the OECD.
12-September-2017
English
Today, at the OECD Headquarters in Paris, Her Excellency Datin Paduka Malai Halimah Malai Yussof, Ambassador Extraordinary and Plenipotentiary of Brunei Darussalam to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of OECD Deputy Secretary-General, Mr. Masamichi Kono.
12-September-2017
English
The Convention was developed jointly by the Council of Europe and the OECD to promote international co-operation for a better operation of national tax laws, while respecting the fundamental rights of taxpayers.
5-September-2017
English
Greenland, Cambodia, Madagascar and Haiti have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes as its 143rd, 144th, 145th and 146th members.
21-August-2017
English
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today the first 10 outcomes of a new and enhanced peer review process aimed at assessing compliance with international standards for the exchange of information on request between tax authorities.
21-August-2017
English
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Australia.
21-August-2017
English
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.