Taxation About

 

Latest Releases

Books and Papers

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2316331e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2017_tpg-2017-en
  • READ
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming...
Taxing Wages 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317021e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232017021f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-wages-2017_tax_wages-2017-en
  • READ
This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and...

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...
International VAT/GST Guidelines
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317031e.pdf
  • PDF
  • http://oecd.metastore.ingenta.com/content/232017031f1.epub
  • ePUB
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/international-vat-gst-guidelines_9789264271401-en
  • READ
The International VAT/GST Guidelines present a set of internationally agreed standards and recommended approaches for the consistent application of VAT to international trade, with a particular focus on trade in services and intangibles.
The environmental tax and subsidy reform in Mexico
Click to Access:
    http://oecd.metastore.ingenta.com/content/a9204f40-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-environmental-tax-and-subsidy-reform-in-mexico_a9204f40-en
  • READ
In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical...
 
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