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  • 5-September-2022

    English

    Statement by the Secretary-General on the Centre for Tax Policy and Administration

    After 15 years at the OECD, including 10 years as the Director of the Centre for Tax Policy and Administration (CTP), Pascal Saint-Amans will retire from the organisation at the end of October 2022.

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  • 5-September-2022

    English

  • 30-August-2022

    English

    Funding the future - The impact of population ageing on revenues across levels of government

    Government revenues may be affected by economic growth and changes in demographics over time. The effect of economic growth can be captured by long-run buoyancy – responsiveness of government revenues to GDP growth – while the demographic effect can be captured by changes in labour income, asset income and consumption patterns over the life cycle, as well as population growth. This paper attempts to quantify the effect of population ageing on OECD tax revenues across different levels of government, by estimating error correction models of revenue buoyancies over the 1990 to 2018 period, by type of revenue, country and level of government. Multiple scenarios are used for the projections to 2040, which are combined with scenarios for the evolution of revenue bases using newly harmonized EU and UN National Transfer Accounts data as well as OECD Population Projections.
  • 25-August-2022

    English

    Tax challenges arising from digitalisation: Public comments received on the Progress Report on Amount A of Pillar One

    On 11 July 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on the Progress Report on Amount A of Pillar One to assist members in further refining and finalising the relevant rules.

  • 28-July-2022

    English

    Lesotho deposits an instrument for the ratification of the Multilateral BEPS Convention

    Lesotho has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises. The BEPS Convention will enter into force on 1 November 2022 for Lesotho.

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  • 27-July-2022

    English

    New results show progress continues in combatting harmful tax practices

    Further progress has been made on the implementation of the international standard on harmful tax practices as the OECD/G20 Inclusive Framework on BEPS agrees new conclusions on preferential tax regimes and substance in no or only nominal tax jurisdictions.

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  • 25-July-2022

    English

    Tax revenues in Asia and the Pacific hit hard by the COVID-19 crisis

    Tax revenues in Asia and the Pacific fell by -1.2% of GDP to 19.1% of GDP on average in 2020 as a result of the COVID-19 pandemic, according to a new OECD report released today.

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  • 21-July-2022

    English

    Efficiency, effectiveness and equity of housing taxation can be improved

    Improving the efficiency, effectiveness and equity of housing taxation as part of an overall tax policy mix can help improve the functioning of housing markets, improve fairness and equity and help raise more revenue better according to a new OECD report.

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  • 11-July-2022

    English

    International tax reform: Multilateral Convention to implement Pillar One on track for delivery by mid-2023

    Implementation of the international tax reform agreement to ensure multinational enterprises pay a fair share of tax wherever they operate is progressing, according to an OECD report delivered to G20 finance ministers and central bank governors ahead of their meeting in Indonesia later this week.

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  • 11-July-2022

    English

    Tax challenges of digitalisation: OECD invites public input on the Progress Report on Amount A of Pillar One

    As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Progress Report on Amount A of Pillar One.

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