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Latest Releases

Books and Papers

Making Dispute Resolution More Effective - MAP Peer Review Report, Belgium (Stage 1)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317251e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-more-effective-map-peer-review-report-belgium-stage-1_9789264282599-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 Belgium, which is accompanied by a document addressing the implementation of best practices.
Making Dispute Resolution More Effective - MAP Peer Review Report, The Netherlands (Stage 1)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317271e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-more-effective-map-peer-review-report-the-netherlands-stage-1_9789264282629-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 the Netherlands, which is accompanied by a document addressing the implementation of best practices.

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...
Making Dispute Resolution More Effective - MAP Peer Review Report, Canada (Stage 1)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317261e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-more-effective-map-peer-review-report-canada-stage-1_9789264282612-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 Canada, which is accompanied by a document addressing the implementation of best practices.
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
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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...
 
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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