Revenue Statistics 2013

Tax revenues continue bouncing back from the low levels reported in almost all countries during 2008 and 2009, at the height of the global economic crisis, according to new OECD data in the annual Revenue Statistics publication. This annual publication presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD member countries from 1965 onwards.

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• Latin America: Tax revenues continue to rise, but are low and varied among countries, according to new OECD-ECLAC-CIAT report
• Revenue Statistics in Latin America 2014

Fiscal decentralisation: lessons from around the world

Senior tax policymakers and administrators from across the world are meeting this week in Marrakech to discuss how powers to set and collect taxes should be allocated across different levels of government to ensure accountability, efficiency and economic stability.

OECD issues communication on engagement with stakeholders

The timeline of the OECD/G20 BEPS Project is extremely ambitious, with the first outputs expected for September 2014 and the completion of the project by the end of 2015. Input from relevant stakeholders is essential as the BEPS Project moves forward to develop the measures envisaged in the BEPS Action Plan.

Fiscal Federalism 2014: Making decentralisation work

This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

Making fiscal decentralisation work

Hundreds of thousands of elected sub-national governments worldwide provide services and levy taxes on residents and companies.

OECD publishes public comments on the tax treaty treatment of termination payments

On 25 June 2013, the OECD released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft.

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• OECD Model Tax Convention: Discussion draft on the tax treaty treatment of termination payments

Base Erosion and Profit Shifting

The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.

Global Forum moves towards automatic exchange of tax information and transparency

The international community has taken new steps to strengthen transparency and boost the comprehensive exchange of information between governments worldwide.

Tax Policy Working Papers

Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.

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• OECD Tax Policy Studies
• OECD Consumption Tax Trends Publications
• Fiscal Federalism Network Working Papers