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image of Model Tax Convention on Income and on Capital: Volumes I and II

Model Tax Convention on Income and on Capital: Volumes I and II

The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing, and interpreting of tax conventions. Originally developed in order to harmonise conventions between OECD member countries, its influence is ...
image of Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 6.
image of Assigning responsibilities across levels of government

Assigning responsibilities across levels of government

The past decades have seen an undeniable trend towards decentralisation and greater diversity of multilevel governance arrangements around the world. Decentralisation outcomes depend on the way decentralisation is designed and implemented. A key...
image of The spending power of sub-central governments

The spending power of sub-central governments

This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of...
Statistics
image of Tax revenue

Tax revenue

Tax revenue is defined as the revenues collected from taxes on income and profits, social security contributions, taxes levied on goods and services, payroll taxes, taxes on the ownership and transfer of property, and other taxes.

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