OECD publishes comments received on the Tax Challenges of the Digital Economy

On 22 November 2013, a request for public comments on the tax challenges of the digital economy was launched. The OECD now publishes the comments received.

Related Documents

• Previous requests for input
• Base Erosion and Profit Shifting Project Homepage

The Swedish Tax on Nitrogen Oxide Emissions: Lessons in Environmental Policy Reform - Environment Policy Paper No. 2

This case study describes the approach taken to reduce NOx emissions from combustion plants, the challenges encountered and the social, environmental and economic impacts. It concludes by discussing the wider lessons that are raised for other governments seeking to develop similar policy responses.

Kazakhstan signs the Convention on Mutual Administrative Assistance in Tax Matters

Kazakhstan has become the 64th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion.

Tax revenues continue to rise across the OECD

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. The average tax revenue to GDP ratio in OECD countries was 34.6% in 2012, compared with 34.1% in 2011 and 33.8% in 2010.

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.

Related Documents

• 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.