Taxation
OECD leads the development of international tax rules, addressing tax barriers to trade and investment
while also tackling tax evasion and avoidance.
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Taxing Wages 2024
This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the...
Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023)
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system...
Peer Review of the Automatic Exchange of Financial Account Information 2023 Update
This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard and two new initial effectiveness reviews. It supplements and builds upon the assessments of the...
Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round)
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of...
Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round)
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of...
Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review)
This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of...