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Books and Papers

Tax Policy Reforms 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317111e.pdf
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  • 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...
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017
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    http://oecd.metastore.ingenta.com/content/2316332e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/principes-de-l-ocde-applicables-en-matiere-de-prix-de-transfert-a-l-intention-des-enterprises-multinationales-et-des-administrations-fiscales-2017_tpg-2017-fr
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Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices pour l’application du « principe de pleine concurrence ».

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...
Empêcher l'octroi inapproprié des avantages des conventions fiscales, Action 6 - Rapport final 2015
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    http://oecd.metastore.ingenta.com/content/2315332e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/empecher-l-octroi-inapproprie-des-avantages-des-conventions-fiscales-action-6-rapport-final-2015_9789264278035-fr
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Endiguer l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) est une priorité absolue pour les pouvoirs publics des pays du monde entier. En 2013, les pays de l’OCDE et du G20 ont adopté un Plan d’action en 15 points, à...
Legal tax liability, legal remittance responsibility and tax incidence
Click to Access:
    http://oecd.metastore.ingenta.com/content/e7ced3ea-en.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/legal-tax-liability-legal-remittance-responsibility-and-tax-incidence_e7ced3ea-en
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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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