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This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).
In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.

Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.

Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policies. This year's issue includes a Special feature on "Taxing families".

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. These data on tax burdens and cash benefits are widely used in academic research and the preparation and evaluation of social and economic policy-making. This year's issue includes a Special feature entitled "Thresholds for paying income tax and social security contributions".

Taxing Wages provides unique information on income tax paid and social security contributions levied on an average worker and their employers in OECD countries.  In addition, this annual publication specifies family benefits paid as cash transfers.  Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition.  For each country, a detailed description of the tax regime is provided.  This year's issue includes a Special feature entitled "Broadening the Definition of the Average Worker".

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries – knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is discussed and estimates of the values of those concessions are reported in the few cases where they have been found. Many different types of taxes are covered including income taxes, taxes on property, (annual or on transfer by death or sale), and taxes on goods and services, as is preferential treatment in social security contributions or entitlements. In all, twenty four countries are covered. The different measures are analysed from the point of view of their likely impact in distorting production and trade, and how they may affect structure and asset values in the sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems could be more efficient, effective and equitable than sectoral approaches in tackling instability or low incomes in farming.

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. This year's issue includes a Special feature entitled "Part-time Work and Taxing Wages".

The Global Forum on Taxation, which consists of OECD and non-OECD economies, seeks to improve transparency and to establish effective exchange of information so that countries can ensure compliance with their national tax laws. The Global Forum is working towards a level playing field in these areas so that activities do not simply migrate from countries that engage in effective exchange of information to those that do not. In working towards a level playing field, the Global Forum seeks to ensure the implementation of high standards of transparency and information exchange in a way that is fair, equitable and permits fair competition between all countries, large and small, OECD and non-OECD.   This Report describes the key principles that guide the Global Forum's work and sets out the current status of the legal and administrative frameworks for transparency and exchange of information in over 80 economies.

Based on experience in OECD countries, this book provides a comprehensive discussion of the effectiveness of environmentally related taxes, of recent research on the environmental and economic impacts of applying them, an on their potential for wider use. In particular, it looks at how to overcome obstacles to their implementation. It also discusses the environmental and economic effects of combining such taxes with other instruments for environmetal policy.

Implementing tax policy in an increasingly globalised world is becoming more challenging for tax administrators. Recognizing this and the potential value of administrators working together to explore and agree approaches to key strategic issues, the Committee on Fiscal Affairs (CFA) established the Forum on Strategic Management in 1997. In 2002, the CFA reconstituted this Forum into the Forum on Tax Administration (FTA) with the objective of further increasing its focus on domestic tax administration matters. Coinciding with the creation of the FTA, a number of Sub-groups were established to deal with specific aspects of tax administration — compliance and taxpayer services...

This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.  Perspectives on these are reported for 20 OECD countries.  Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. This year's issue includes a Special feature entitled "Part-time Work and Taxing Wages".

In 2006, the Global Forum on Taxation, which includes both OECD and Non-OECD economies, launched an annual assessment of transparency and tax information exchange policies covering 82 economies.  This update report highlights changes made over the last year in the domestic laws and regulations of the 82 economies The report sets out in a series of tables - on a country by country basis - information on laws and agreements permitting exchange of information for tax purposes; access to bank information for tax purposes; access to ownership, identity and accounting information; and availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.

This is a translation of the 2001 edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which was substantially revised; see the July 2010 edition available in English and French

Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas.  Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts.  Second, the publication reports an exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment.  Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment.  The findings highlight the need to address tax-planning when attempting to measure the “true” tax burden on FDI.

This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. This year's issue includes a Special feature entitled "Tax reforms and tax burdens 2000-2006".