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  • 15-November-2022

    English, PDF, 2,911kb

    OECD Secretary-General Report to G20 Leaders on the Establishment of the Inclusive Forum on Carbon Mitigation Approaches, Indonesia, November 2022

    The OECD launched the Inclusive Forum on Carbon Mitigation Approaches (IFCMA), which aims for the participation of a diverse set of countries – developed, emerging and developing – on an equal footing.

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  • 15-November-2022

    English, PDF, 1,230kb

    OECD Secretary-General Tax Report to G20 Leaders, Indonesia, November 2022

    This report sets out the latest developments in international tax reform, including on the Two-Pillar Solution and major developments in tax transparency efforts, together with a new roadmap on tax and development, a new report on the pricing of greenhouse gas emissions and updates on other important work including the implementation of the BEPS minimum standards and on tackling tax and crime.

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  • 14-November-2022

    English

    Revenue Statistics in Africa 2022

    This annual publication compiles comparable tax revenue and non-tax revenue statistics for 31 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone South Africa, Togo, Tunisia and Uganda. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures not only across the continent, but also with the OECD, Latin America and the Caribbean, and Asia and the Pacific. Data on African countries presented in this publication are also included in the OECD’s Global Revenue Statistics database, which is a fundamental reference for analysis of domestic resource mobilisation. This edition includes a special feature on taxation of the informal sector in Africa. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission and the African Tax Administration Forum, with the financial support of the European Union. SPECIAL FEATURE: EFFICIENT TAXATION OF THE INFORMAL SECTOR IN AFRICA

  • 14-November-2022

    English

    COVID-19 hit African tax revenues hard, but increased foreign aid softened the blow

    After a decade of solid progress in domestic revenue mobilisation, tax revenues in Africa declined between 2019 and 2020 as a result of COVID-19, according to a new report released today.

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  • 10-November-2022

    English

    OECD COP27 Virtual Pavilion: What role for carbon prices as energy market turbulence continues?

    The #OECDatCOP27 virtual pavilion will gather leading experts to discuss solutions to accelerate climate action and reach the goals of the Paris Agreement. Join us to engage in discussions on how to advance carbon pricing and greenhouse gas mitigation efforts for climate action.

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  • 10-November-2022

    English

    28 jurisdictions sign international tax agreements to exchange information with respect to income earned on digital platforms and offshore financial assets

    On 9 November 2022, 28 countries and jurisdictions took new steps to strengthen and expand their co-operation in tax matters.

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  • 9-November-2022

    English

    Peer Review of the Automatic Exchange of Financial Account Information 2022

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the more than 100 jurisdictions that committed to commence AEOI by 2020. It also contains, for the first time, the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard.

  • 9-November-2022

    English

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

    This publication contains the 2022 Second Round Supplementary Peer Review on the Exchange of Information on Request for Barbados.

  • 9-November-2022

    English

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

    This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for Iceland.

  • 9-November-2022

    English

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

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