Share

Publications & Documents


  • 24-February-2023

    English, PDF, 1,484kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (India, February 2023)

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

    Related Documents
  • 21-February-2023

    English, PDF, 1,622kb

    Brochure: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

    Information brochure for the new instrument that will transpose results from the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project into more than 2 000 tax treaties worldwide. The instrument was signed on 7 June 2017 in Paris.

    Related Documents
    Also AvailableEgalement disponible(s)
  • 21-February-2023

    English

    Global Forum launches five new Train the Trainer regional programmes

    Following the successful pilot in 2021 and subsequent regional programmes in 2022, the Global Forum Secretariat is launching five new Train the Trainer(TtT) regional programmes in 2023 for Africa (one for English-speaking countries, the other for French-speaking ones), Asia, Central and Eastern Europe / the Middle East, and Latin America.

    Related Documents
  • 16-February-2023

    English

    Tax challenges arising from digitalisation: Public comments received on compliance and tax certainty aspects of global minimum tax

    On 20 December 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 Inclusive Framework invited public comments on the compliance and co-ordination aspects of the Pillar Two global minimum tax.

    Related Documents
  • 15-February-2023

    English

    VAT Digital Toolkit for Africa

    This toolkit supports tax authorities on the continent with the design and implementation of measures to ensure the effective collection of value added taxes on e-commerce.

    Related Documents
  • 15-February-2023

    English

    Armenia commits to start automatic exchange of financial account information by 2025

    Armenia has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2025.

    Related Documents
  • 15-February-2023

    English

    OECD Tax and Development Days 2023

    This event provides an update on some of the OECD's initiatives to strengthen tax capacity and improve tax policy and compliance in developing countries and explore future challenges.

    Related Documents
  • 15-February-2023

    English

    New toolkit to strengthen the effective collection of value added taxes on e-commerce in Africa

    A new toolkit released today offers timely and valuable assistance to African tax administrations for the effective collection of VAT revenues on e-commerce.

    Related Documents
  • 14-February-2023

    English

    The design of presumptive tax regimes

    Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
  • 13-February-2023

    English

    Global Forum’s capacity-building activities to support tax transparency deliver impactful results

    The 2023 Global Forum Capacity Building Report published today sheds light on the Global Forum’s capacity-building and outreach activities carried out in 2022 in support of the global implementation of the tax transparency standards.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>