Tax

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

Revenue Statistics: Key findings for the United States

The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in the United States increased by 0.1 percentage point from 24.4% in 2018 to 24.5% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) - Inclusive Framework on BEPS: Action 14

IMF WB Spring Meetings - G20 FMCBG Session 2: G20 Priority Issues

The OECD’s work on international tax has long had the strong support of the G20. We have made great strides in the areas of tax transparency, the implementation of the BEPS measures to tackle corporate tax avoidance and in supporting capacity building in developing countries.

Tax Inspectors Without Borders (TIWB) Breakfast Meeting of the Governing Board

The OECD is honoured to be a joint partner with UNDP on the TIWB Initiative, which is not only helping countries around the world build much-needed tax audit capacity, but is also facilitating domestic resource mobilisation in support of the Sustainable Development Goals (SDGs).

IMF WB Spring Meetings: G7 FMCBG: international taxation

With the strong support of both the G7 and the G20, the OECD’s work on international tax has made great strides in the areas of tax transparency, the implementation of the BEPS measures to tackle corporate tax avoidance and in supporting capacity building in developing countries.

Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

BEPS public consultation on the tax challenges of digitalisation

The OECD will hold a public consultation event on the tax challenges of digitalisation on 1 November at the University of California, Berkeley, United States.

G20 Finance Ministers and Central Bank Governors meeting: International Taxation

Digitalisation is having a profound impact on our societies. It offers many opportunities as a driver of innovation in the private and public sectors. We are already seeing, for example, how our tax administrations are benefiting from these new technologies to enhance services to taxpayers, improve tax compliance and tackle tax evasion and avoidance.

Making Dispute Resolution More Effective - MAP Peer Review Report, United States (Stage 1) - Inclusive Framework on BEPS: Action 14