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Latest Releases

Books and Papers

Tax Policy Reforms 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317111e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-policy-reforms-2017_9789264279919-en
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Tax Policy Reforms: OECD and Selected Partner Economies is an annual publication providing comparative information on tax reforms across countries and tracking tax policy developments over time. This year’s report covers the tax reforms that were...
Global Forum on Transparency and Exchange of Information for Tax Purposes: Australia 2017 (Second Round)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317101e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-australia-2017-second-round_9789264280069-en
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This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Australia.

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: Norway 2017 (Second Round)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317121e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-norway-2017-second-round_9789264280021-en
  • READ
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Norway.
Legal tax liability, legal remittance responsibility and tax incidence
Click to Access:
    http://oecd.metastore.ingenta.com/content/e7ced3ea-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/legal-tax-liability-legal-remittance-responsibility-and-tax-incidence_e7ced3ea-en
  • READ
This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments...
 
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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.
 
 
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