Global Forum on VAT

The Global Forum on VAT is a platform for a global dialogue on international VAT standards and key issues of VAT policy and operation. The Second Meeting of the Global Forum on VAT will take place on 17-18 April in Tokyo, Japan.

Comments received on discussion draft on Tax Challenges of the Digital Economy published

On 24 March 2014, the OECD invited comments from interested parties on the Discussion Draft on Tax Challenges of the Digital Economy related to Action 1 of the BEPS Action Plan. The OECD now publishes the comments received.

Public consultation on transfer pricing documentation and country-by-country reporting

The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.

Tax burdens on labour income continue to rise across the OECD

Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication.

Taxing Wages 2014

Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication

Public comments received on discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan

The OECD publishes comments received from interested parties on the discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

Related Documents

• Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan
• Previous requests for input
• Discussion Drafts & Public Consultations

OECD to deliver new global standard on the application of Value Added Taxes to international trade – Tokyo 18 April 2014

Value Added Tax is a key source of revenue for more than 150 countries worldwide, but the uncoordinated application of national VATs to international trade remains problematic. Governments are losing out on tax revenues, due to under-taxation, while the risk of double taxation poses increasing obstacles to international trade, particularly in the booming international services trade.

OECD Tax Database

Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

Related Documents

• OECD Fiscal Decentralisation Database
• OECD Tax Policy Studies
• Tax Policy Working Papers
• OECD Consumption Tax Trends Publications
• Revenue Statistics 2013
• Taxing Wages 2014

Measuring R&D Tax Incentives

Research & development tax incentives have become an important policy instrument in several OECD countries and partner economies to encourage firms to invest in R&D. This page provides an overview of the latest indicators on R&D tax incentives featured in the OECD Science, Technology and Industry Scoreboard 2013.

Webcast - Update on BEPS Project

The aim of these webcasts is to provide an overview of and latest developments with regard to the BEPS Project.