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Latest Releases

Books and Papers

OECD Companion to the Inventory of Support Measures for Fossil Fuels 2018
Click to Access:
    http://oecd.metastore.ingenta.com/content/2217021e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/energy/oecd-companion-to-the-inventory-of-support-measures-for-fossil-fuels-2018_9789264286061-en
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This report is concerned with policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies.
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...

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...
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.
Loss carryover provisions
Click to Access:
    http://oecd.metastore.ingenta.com/content/bfbcd0db-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/loss-carryover-provisions_bfbcd0db-en
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Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different...
 
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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