21-August-2017
English
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Bermuda.
21-August-2017
English
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jamaica.
21-August-2017
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This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Ireland.
21-August-2017
English
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Cayman Islands.
21-August-2017
English
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Norway.
21-August-2017
English
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Canada.
17-August-2017
English
Today at the OECD Headquarters in Paris, Nigeria signed two major multilateral instruments: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) and the CRS Multilateral Competent Authority Agreement (the CRS MCAA). Nigeria becomes the 71st jurisdiction to sign the MLI and the 94th jurisdiction to join the CRS MCAA.
11-August-2017
English
Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention
1-August-2017
English
Costa Rica has made significant economic and social progress over the last decades. Real GDP per capita continues to increase at rates which outperform many other Latin American and OECD countries. But while living standards and well-being have increased, tax reforms are essential now to ensure the sustainable development of Costa Rica’s economy, according to a new OECD report.
1-August-2017
English
This report is part of a new series of publications entitled OECD Tax Policy Reviews. These country reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems from a tax policy perspective as well as concrete recommendations for tax policy reform. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the ultimate objective of the reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax policy reforms.
This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. The report is divided into five chapters, starting with a general chapter providing an overview of key macroeconomic and tax revenue trends (Chapter 1), followed by an assessment of the main types of taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2), personal income taxes and social security contributions (Chapter 3), the general sales tax (Chapter 4) and environmentally-related taxes (Chapter 5)