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OECD leads the development of international tax rules, addressing tax barriers to trade and investment while also tackling tax evasion and avoidance. More information about this thematic collection
OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the authors.
This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains...
There’s a gaping hole in the global education budget and it’s 200 billion US dollars deep. Yearly. Part of the problem has to do with taxes: Many developing countries raise less than 20% of their GDP in tax revenues and out of this, education should...
This annual publication compiles comparable tax revenue and non-tax revenue statistics for 31 countries in Africa. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide...
Just Released! OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
