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  • 14-September-2023

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    2023 Annual meeting of the OECD network on fiscal relations

    The annual meeting of the OECD network on fiscal relations across levels of government

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  • 13-September-2023

    English

    Countries deploy tax policy to shield households and businesses from decade-high inflation

    Tax policy has played a central role as governments sought to shield households and businesses from the impact of decade-high inflation levels, according to a new OECD report.

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  • 13-September-2023

    English

    Tax Policy Reforms 2023 - OECD and Selected Partner Economies

    This is the eighth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges.

  • 13-September-2023

    English

    Convention on Mutual Administrative Assistance in Tax Matters

    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.

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  • 8-September-2023

    English

    The Platform for Collaboration on Tax releases new report on carbon pricing metrics

    The report aims to help policymakers, businesses and other stakeholders strengthen their understanding of different carbon pricing metrics of the four largest international organizations, the IMF, OECD, UN and World Bank Group.

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  • 8-September-2023

    English, PDF, 1,247kb

    OECD Secretary-General Tax Report to G20 Leaders (India, September 2023)

    This report sets out the latest developments in international tax reform since November 2022.

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  • 7-September-2023

    English

    Papua New Guinea deposits its instrument for the ratification of key multilateral conventions against tax evasion and avoidance and Romania completes its internal procedures for the entry into effect of the provisions of the Multilateral BEPS Convention

    On 31 August 2023, Papua New Guinea deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) as well as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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  • 28-August-2023

    English

    The taxation of labour vs. capital income - A focus on high earners

    This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.

  • 23-August-2023

    English

    Tunisia deposits its instrument for the ratification of the Multilateral BEPS Convention

    On 24 July, Tunisia deposited its instrument of ratification for the Multilateral BEPS Convention, which now covers around 1 850 bilateral tax treaties, underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting by multinational enterprises.

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  • 8-August-2023

    English

    Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading - Enabling Integrity in the Energy Transition

    This Policy Guidance is a product of the Development Assistance Committee’s multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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