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Tax Administration 2021

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
image of Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 2)

Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 2)

This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Latvia, which is accompanied by a document addressing the implementation of best practices.
image of Réponses de l'administration fiscale au COVID-19 : Mesures administratives propres à faciliter les demandes d'allégement de la retenue à la source

Réponses de l'administration fiscale au COVID-19 : Mesures administratives propres à faciliter les demandes d'allégement de la retenue à la source

La crise du COVID-19 a exercé des contraintes sans précédent sur la capacité des pouvoirs publics et des contribuables à mener des activités normales. Les procédures internationales d'allégement de la retenue à la source, souvent tributaires de...
image of Corporate effective tax rates for R&D

Corporate effective tax rates for R&D

R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that...
Multimedia
image of Gordon Brown shares how far we have come on the fight against tax evasion

Gordon Brown shares how far we have come on the fight against tax evasion

To mark the 10th anniversary of the Global Forum on Tax Transparency and Exchange of Information for Tax Purposes, which brings together more than 150 countries, former UK Prime Minister Gordon Brown explains how the G20 launched the crackdown on...
Statistiques
image of Revenue Statistics in Asia and the Pacific 2021

Revenue Statistics in Asia and the Pacific 2021

Revenue Statistics in Asia and the Pacific is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the...
Focus

OECD Policy Responses to Coronavirus (COVID-19)

What are the impacts and consequences of the coronavirus pandemic on our lives and our societies - our healthcare systems, our jobs and education, our businesses, financial markets and economies.

Access the Key Policy Responses from the OECD

Click to access the Key Policy responses from the OECD

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