Taxation

 

Latest Releases

Books and Papers

Model Tax Convention on Income and on Capital: Condensed Version 2014 Click to Access:
    http://oecd.metastore.ingenta.com/content/2314111e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2014_mtc_cond-2014-en
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The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax...
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...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 Click to Access:
    http://oecd.metastore.ingenta.com/content/2314141e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-peer-reviews-georgia-2014_9789264217430-en
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This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes.
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...
 
Focus


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?