Taxation About

 

Latest Releases

Books and Papers

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 2016 Click to Access:
    http://oecd.metastore.ingenta.com/content/2316291e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-peer-reviews-united-arab-emirates-2016_9789264258891-en
  • READ
This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of the United Arab Emirates.
Co-operative Tax Compliance Click to Access:
    http://oecd.metastore.ingenta.com/content/2316151e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/co-operative-tax-compliance_9789264253384-en
  • READ
This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs.

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...
Fiscal Federalism 2016 Click to Access:
    http://oecd.metastore.ingenta.com/content/1116011e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/112016011f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/governance/fiscal-federalism-2016_9789264254053-en
  • READ
Fiscal Federalism 2016 covers: spending and tax devolution, fiscal constitutions of federal countries, immovable property taxation, the spending power of sub-central governments, the own tax resources and intergovernmental grants mix, and rules and...
Tax Design for Inclusive Economic Growth Click to Access:
    http://oecd.metastore.ingenta.com/content/5jlv74ggk0g7.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-design-for-inclusive-economic-growth_5jlv74ggk0g7-en
  • READ
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...
 
Focus


Cover Image Did You Know

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.
 
 
Visit the OECD web site