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Publications & Documents


  • 30-March-2021

    English

    OECD Companion to the Inventory of Support Measures for Fossil Fuels 2021

    This report draws on more than 1 300 government budgetary transfers and tax expenditures providing preferential treatment for the production and consumption of fossil fuels as documented in the 2020 OECD Inventory of Support Measures for Fossil Fuels to track progress in reform of support. It sets out principal trends across 50 OECD, G20 and European Union (EU) Eastern Partnership (EaP) economies, including as resulting from the COVID-19 crisis and novel sectoral decomposition of Inventory data. It reports on developments in tracking and monitoring fossil fuel support in the context of the G20 and the UN Sustainable Development Goals, and with respect to enhancing the interpretation of tax expenditure data. Finally, the report offers a sequential framework to assist governments assess and address the effects of fossil-fuel support measures and their reform, given ongoing challenges in gaining traction for reform.
  • 26-March-2021

    English

    March on Gender 2021: Tax and Gender

    In tax, gender-blind is not gender-neutral: how tax policy in times of COVID-19 must consider women. Join us on 26 March 2021 for our dedicated March on Gender 2021 event.

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  • 25-March-2021

    English

    Tax treaties: OECD publishes 30 country profiles applying Arbitration under the multilateral BEPS Convention

    The OECD, in its capacity as Depositary of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI), has today published the Arbitration Profiles of 30 jurisdictions applying Part VI on Arbitration of the MLI and an opinion of the Conference of the Parties to the MLI.

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  • 25-March-2021

    English

    Fiscal rules for subnational governments - The devil’s in the details

    This paper describes and analyses the fiscal rules for subnational governments (SNGs) in OECD countries immediately prior to the COVID-19 crisis. It is based on information from the 2019 survey of fiscal rules for SNGs by the OECD Network on Fiscal Relations across Levels of Government. The paper analyses the details of the application of these SNG fiscal rules, and shows that the effective stringency of statutorily similar rules may vary greatly.
  • 18-March-2021

    English

    Mongolian Tax Administration partners with international organisations and issues first transfer pricing tax assessment for USD 228 million

    As a result of the mining tax audit capacity building initiatives, the Mongolian Tax Administration issued its first transfer pricing tax assessment in late 2020 for approximately USD 228 million and a denial of USD 1.5 billion in carried forward losses.

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  • 10-March-2021

    English

    Platform for Collaboration on Tax Launches Tax Treaty Negotiations Toolkit

    The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has released the final version of the Toolkit on Tax Treaty Negotiations along with its web-based, interactive edition.

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  • 10-March-2021

    English

    Toolkit on Tax Treaty Negotiations

    This toolkit from the Platform for Collaboration on Tax describes the steps involved in tax treaty negotiations such as how to decide whether a comprehensive tax treaty is necessary, how to prepare for and conduct negotiations, and what follow-up measures to take after negotiations. Treaty negotiating teams, especially those who are new to the process, can also find practical tips on the conduct of negotiations and negotiation styles.

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  • 4-March-2021

    English

    OECD Tax Talks

    Today we streamed the 18th episode of our OECD Tax Talks series with all the latest developments in our work. If you weren't able to watch the live event, the replay and presentation are now available.

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  • 26-February-2021

    English, PDF, 2,338kb

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

    In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.

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  • 25-February-2021

    English

    Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

    This report sets out a range of strategies and actions for countries to take to tackle professional intermediaries who enable tax evasion and other financial crimes on behalf of their criminal clients.

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