Latest Documents

Tax and Development Case Study: Building capacity to prevent profit shifting by large companies in Zambia

The landmark Supreme Court victory in Zambia on the Mopani case sends a message across borders, that African tax authorities are able to take on and deal with complex transfer pricing transactions. The tax dispute demonstrates the value of long-term and patient capacity building support, which equipped Zambia's revenue authority to confidently and competently tax MNEs, and generate additional tax revenue.

Webinar: Tax Challenges and Reforms to Finance the COVID-19 Recovery and Beyond

The OECD and the Government of Indonesia hosted a joint webinar as part of the OECD-Indonesia Joint Work Programme 2019-2021: COVID-19 Response Webinar Series. In this second event of the series, a range of high-profile experts provided their insights into the difficult issue of finding adequate fiscal space in the face of the current crisis and existing priorities in Indonesia.

Tax Co-operation for Development: Progress report on 2019

This report sets out the range of the OECD’s work with developing countries in 2019. While supporting developing countries in the fight against tax evasion and avoidance has been the main priority in its capacity building work, in 2019, the OECD extended its reach to include the full range of its tax policy and administration work as part of its development agenda.

Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDG's

The Sustainable Development Goals (SDGs) serve to stimulate action in areas of critical importance for humanity and the planet. With the COVID-19 pandemic affecting lives and livelihoods alike, the question is how will the SDGs be financed?

ATAF-OECD-UNECA-IDEP host virtual workshop on combatting illicit financial flows

Over the last three days, 125 participants from 18 Africa member States took part in the joint ATAF-OECD-UNECA-IDEP 3-day online workshop dedicated to combatting illicit financial flows.

Mind the SDG gap: don’t forget sustainable domestic financing

Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.

OECD and IOTA join forces in promoting stronger tax systems

The Organisation for Economic Co-operation and Development (OECD) and the Intra-European Organisation of Tax Administrations (IOTA) signed the renewal of a Memorandum of Understanding (MOU) for Co-operation between both Parties.

Platform for Collaboration on Tax invites comments on a draft toolkit designed to help developing countries with the implementation of transfer pricing documentation requirements

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements.

OECD special session at IFA Congress 2019

As part of a new project on tax morale, the OECD has recently reanalysed the results of a survey of business perceptions on tax certainty, to identify the constraints and concerns they face in paying in taxes around the world. This new report, to be launched at this session, has identified some of the factors that may impact tax morale and attitudes towards compliance among businesses, and how they differ in different regions.

Tax Morale - What Drives People and Businesses to Pay Tax?