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Latest Releases

Books and Papers

Taxing Energy Use 2018
Click to Access:
    http://oecd.metastore.ingenta.com/content/2318041e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxing-energy-use-2018_9789264289635-en
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This report measures the magnitude and coverage of taxes on energy use (energy and carbon taxes) in 42 OECD and G20 countries, representing approximately 80% of global energy use and CO2-emissions associated with energy use.
Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (Stage 1)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317401e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-more-effective-map-peer-review-report-sweden-stage-1_9789264285736-en
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This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Sweden, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

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...
Model Tax Convention on Income and on Capital: Condensed Version 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317531e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2017_mtc_cond-2017-en
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This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical...
Statutory tax rates on dividends, interest and capital gains
Click to Access:
    http://oecd.metastore.ingenta.com/content/1aa2825f-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/statutory-tax-rates-on-dividends-interest-and-capital-gains_1aa2825f-en
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This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It...
 
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.
 
 
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