Share

Publications & Documents


  • 12-September-2022

    English

    Tax challenges of digitalisation: Public consultation meeting on Amount A of Pillar One

    As part of the ongoing work 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 draft model rules to implement a new taxing right that will allow market jurisdictions to tax profits from some of the largest multinational enterprises ("Amount A of Pillar One").

    Related Documents
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Portugal 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Portugal.
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Sint Maarten 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sint Maarten. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Finland 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Finland.
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Pakistan. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Poland. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Ecuador 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Ecuador. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Sweden 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sweden. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for the Cook Islands. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 28-July-2022

    English

    OECD Tax Policy Reviews: Colombia 2022

    This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems or zoom in on a specific tax policy topic. This report provides an in-depth assessment of Colombia’s tax expenditure reporting practices and makes specific recommendations as to how the measurement of tax expenditures and their reporting can be improved. In particular, the review introduces a benchmark for the corporate and personal income tax and the value-added tax and calculates revenue forgone from income tax expenditures.
  • 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>