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Books and PapersClick to Access:
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Albania 2016Click to Access:
This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Albania.
StatisticsClick to Access:
Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ukraine 2016Click to Access:
This publication reviews the quality of Ukraine's legal and regulatory framework for the exchange of information for tax purposes.
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This paper examines how the design features of countries’ tax systems can be strengthened to support inclusive economic growth. In the context of the OECD’s New Approaches to Economic Challenges (NAEC) initiative, this paper seeks to re-assess the policy recommendations stemming from the 2008...
Thematic Video on Taxation
In 2014, consumption taxes account for approximately one third of the total taxes collected in OECD countries. VAT is the main one, both in terms of revenue and geographical coverage.