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Reports


  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
  • 22-March-2023

    English, PDF, 741kb

    OECD input: Promotion of Inclusive and Effective Tax Cooperation at the United Nations (A/RES/77/244)

    The OECD Secretariat has provided the attached submission in response to the United Nations’ call for input from stakeholders on the General Assembly Resolution on "Promotion of Inclusive and Effective Tax Cooperation at the United Nations" (A/RES/77/244).

    Related Documents
  • 21-March-2023

    English

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

    Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
  • 9-March-2023

    English

    Environmental Tax Policy Review of Andalusia

    EU Funded Note The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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