Taxation About
Latest Releases
Books and Papers
Neutralising the Effects of Branch Mismatch Arrangements, Action 2
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http://oecd.metastore.ingenta.com/content/2317071e.pdf
http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutralising-the-effects-of-branch-mismatch-arrangements-action-2_9789264278790-en
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids...
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
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http://oecd.metastore.ingenta.com/content/2316331e.pdf
http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2017_tpg-2017-en
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...
Statistics
Tax on property
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http://data.oecd.org/tax/tax-on-property.htm
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...
Revenue Statistics in Asian Countries 2017
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- READ
http://oecd.metastore.ingenta.com/content/2317081e.pdf
http://oecd.metastore.ingenta.com/content/232017081f1.epub
http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-in-asian-countries-2017_9789264278943-en
This publication compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore.
The environmental tax and subsidy reform in Mexico
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http://oecd.metastore.ingenta.com/content/a9204f40-en.pdf
http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-environmental-tax-and-subsidy-reform-in-mexico_a9204f40-en
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
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.
