OECD's taxation work covers a broad range of activities, including tax evasion, harmful tax practices, electronic commerce and environmental taxes. The OECD produces internationally comparable statistics and engages in monitoring and assessment of policies, incl. in Economic Surveys. National tax systems are analysed, also for their effect on labour, capital and product markets.

What's new

New bilateral pacts enlarge network on exchange of information for tax purposes

30-Oct-2008

Some 16 new bilateral agreements on exchange of information for tax purposes signed this week between OECD countries and the British Virgin Islands, Guernsey and Jersey mark an important step forward in efforts to bring greater transparency to cross-border financial transactions. OECD countries have been working with financial centres around the world since 2000 to bring greater transparency and accountability to cross-border transactions.

OECD consults on its project on high net worth individuals

from 29-Oct-2008 to 31-Dec-2008

The OECD invites interested parties to comment on its project on high net worth individuals. The attached discussion paper explores concepts of co-operative compliance and the creation of a framework to encourage high net worth individuals and their advisors to volunteer relevant information. 

Latin America needs better taxes and better spending

28-Oct-2008

Fiscal policy, says the latest Latin American Economic Outlook (LEO 2009) from the OECD’s Development Centre, can be a powerful tool for economic, political and social development in Latin America if taxes are raised efficiently and fairly and spending is directed to promoting growth and reducing poverty and inequality.

Political boost to combat tax haven abuse

22-Oct-2008

The fight against tax fraud and evasion was given renewed political impetus on 21 October 2008 when 17 OECD countries agreed to step up pressure for full implementation of the OECD’s transparency and information exchange standards. The initiative, spearheaded by the French and German governments, called on OECD to review how countries and territories are assessed for full compliance with the exchange of information requirements. Read the Secretary-General’s speech to the ministers attending the conference.

Denmark, Sweden still the highest-tax OECD countries

15-Oct-2008

Denmark is confirmed as the OECD’s highest-tax country, followed by Sweden, while Mexico and Turkey remain the lowest-taxing countries, according to figures in the latest edition of the OECD’s annual Revenue Statistics publication.

Do tax structures affect aggregate economic growth? Empirical evidence from a panel of OECD countries

14-Oct-2008

This paper examines the relationship between tax structures and economic growth by entering indicators of the tax structure into a set of panel growth regressions for 21 OECD countries, in which both the accumulation of physical and human capital are taken into account.

Isle of Man signs tax information pact with United Kingdom

29-Sep-2008

The Isle of Man and the United Kingdom announced that they have signed a bilateral agreement for the exchange of information for tax purposes, bringing to 11 the number of such agreements entered into by the Isle of Man.

Financial centres become more transparent, but information exchange remains a problem for some

30-Sep-2008

Advances are being achieved in bringing greater transparency to financial centres around the world, but progress on exchange of information on tax issues is more limited, according to OECD’s latest report on its drive to bring more fairness to cross-border tax co-operation.

Tax Executive Celebrates OECD Model Tax Convention

23-Sep-2008

On the occasion of the 8-9 September 2008 OECD Conference marking the 50th Anniversary of the OECD Model Tax Convention, Peter A. Barnes, Tax Counsel - International with General Electric Company of Fairfield, Connecticut in the United States, explained the great importance of the Model from the perspective of international business. His article appears in the OECD Observer.

Discussion Draft on the Transfer Pricing Aspects of Business Restructurings

19-Sep-2008

On 19 September 2008, the Committee on Fiscal Affairs released for public comment a discussion draft on the transfer pricing aspects of business restructurings. Comments should be sent before 19 February 2009 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).

The OECD pursues dialogue with the business community on comparability and profit methods for transfer pricing purposes

17-Sep-2008

A consultation will be held on 17 and 18 November 2008 with the organisations that provided written comments on the May 2006 discussion draft on comparability and the January 2008 discussion draft on transactional profit methods. The discussion drafts related to the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. See draft agenda for the consultation.

Conference on the 50th Anniversary of the OECD Model Tax Convention, remarks by Angel Gurría

08-Sep-2008

In his remarks, Angel Gurría underlined that throughout these five decades, the OECD Model Tax Convention has established itself as the means of settling the most common problems that arise in the field of international taxation on a uniform basis.

See more news and events… Top of page

Publication

In addition to the countries reported on in 2007, this report includes information on Chile, bringing to 83 the number of countries covered.

Tax Co-operation: Towards a Level Playing Field - 2008 Assessment by the Global Forum on Taxation

2008 Edition of Revenue Statistics. Special feature: The balance between direct and indirect taxation

Revenue Statistics 1965-2007, 2008 Edition

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue