Taxation

 

Latest Releases

Books and Papers

Addressing the Tax Challenges of the Digital Economy Click to Access:
    http://oecd.metastore.ingenta.com/content/2314251e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/addressing-the-tax-challenges-of-the-digital-economy_9789264218789-en
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This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Country review of Argentina Click to Access:
    http://oecd.metastore.ingenta.com/content/2409031ec003.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/country-review-of-argentina_clp-11-5kg9q0zjz6lx
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The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of ...

Statistics

Neutralising the Effects of Hybrid Mismatch Arrangements Click to Access:
    http://oecd.metastore.ingenta.com/content/2314261e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutralising-the-effects-of-hybrid-mismatch-arrangements_9789264218819-en
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This report, produced by the OECD/G20 Project on Base Erosion and Profit Shifting sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address...
Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses Click to Access:
    http://oecd.metastore.ingenta.com/content/5jxwrr5163zp.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/environment-and-sustainable-development/environmental-and-related-social-costs-of-the-tax-treatment-of-company-cars-and-commuting-expenses_5jxwrr5163zp-en
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This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein. The paper begins with an...
 
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Cover Image Did You Know

Thematic Video on Taxation

Did you know that in 28 of the 32 OECD countries with VAT, the tax accounts for than 15% of total taxation?