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  • 7-April-2021

    English

    Tax Policy and Climate Change: IMF/OECD Report for the G20

    This report focuses on carbon pricing, taking stock of current pricing patterns, identifying reform needs to meet mitigation pledges, impacts, and opportunities, and comprehensive approaches to address political economy concerns.

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  • 7-April-2021

    English, PDF, 1,215kb

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    The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.

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  • 7-April-2021

    English, PDF, 2,488kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, April 2021)

    Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.

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  • 6-April-2021

    English

    Measuring Tax Support for R&D and Innovation

    Governments worldwide increasingly rely on tax incentives in addition to direct support measures (e.g. grants) to promote R&D in firms and encourage innovation and economic growth. The OECD has developed experimental methodologies and a detailed database on R&D tax incentives with the latest indicators on the cost and information on the design and scope of R&D tax incentives.

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  • 6-April-2021

    English

    Evaluating fiscal equalisation - Finding the right balance

    Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence.
  • 1-April-2021

    English

    OECD releases new peer review results on the prevention of tax treaty shopping under the BEPS Action 6 minimum standard

    Progress continues with the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review report assessing jurisdictions’ efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. A revised peer review document forming the basis of the assessment of the Action 6 minimum standard was also released today.

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  • 1-April-2021

    English

    Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping - Inclusive Framework on BEPS: Action 6

    The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework. It includes the aggregate results of the review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it contains the jurisdictional section for each member. The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI has started to impact tax treaties of jurisdictions that have ratified it.
  • 31-March-2021

    English

    Tax transparency moves forward as no or only nominal tax jurisdictions first exchange information on the substance of entities

    Twelve jurisdictions with no or only nominal tax began today carrying out information exchanges under the Forum on Harmful Tax Practice's global standard on substantial activities.

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  • 30-March-2021

    English

    Greece and Hungary deposit their instrument of ratification for the Multilateral BEPS Convention

    Greece and Hungary deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Greece and Hungary, the MLI will enter into force on 1 July 2021.

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  • 30-March-2021

    English

    OECD releases main data from Effective Carbon Rates 2021

    A preview released today of the OECD’s Effective Carbon Rates 2021 report looks at the excise taxes, carbon taxes and emissions permit prices that effectively result in a carbon price in the 44 OECD and G20 countries, which account for 80% of global carbon emissions from energy.

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