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
  • PDF
  • 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

Tax on property Click to Access:
    http://data.oecd.org/tax/tax-on-property.htm
  • DATA
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...
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...
Taxing the Rent of Non-Renewable Resource Sectors Click to Access:
    http://oecd.metastore.ingenta.com/content/5jz0zb620vr1.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/economics/taxing-the-rent-of-non-renewable-resource-sectors_5jz0zb620vr1-en
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This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent. We present a synthetic model of a non-renewable-resource sector where deposits must be costly developed before they are exploited; the analysis emphasizes the effect...
 
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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?