Public finance and taxation

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.

This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy.

This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Macau, China.

This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Mauritius.

This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Barbados.

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates.

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.

This publication contains the Second Supplementary Phase 1 Peer Review Report for Monaco.

Cette publication contient le rapport d'examen par les pairs 2020 sur l'echange de renseignements a la demande de la Tunisie.

This publication contains the Supplementary Phase 1 Peer Review Report for San Marino.

Tendances des impts sur la consommation prsente des informations sur la taxe sur la valeur ajoute/la taxe sur les produits et services (TVA/TPS) ainsi que sur les droits d'accise dans les pays membres de l'OCDE.

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement.

Cette publication annuelle contient des informations dtailles sur les impts pays sur les salaires dans les pays de l'OCDE.

Revenue Statistics in Asian and Pacific Economies 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 Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support of the European Union and the government of Japan.

This publication contains the Supplementary Phase 2 Peer Review Report for the British Virgin Islands.

This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia.

This publication contains the Supplementary Phase 1 Peer Review Report for Monaco.

Este informe ha sido preparado por el Comite de asuntos fiscales para examinar las formas de mejorar la cooperacion internacional en el intercambio de informacion en posesion de los bancos y demas entidades financieras a efectos fiscales.

Tendances des impts sur la consommation prsente des informations sur la taxe sur la valeur ajoute/la taxe sur les produits et services (TVA/TPS) ainsi que sur les droits d'accise dans les pays membres de l'OCDE.

This publication contains the Supplementary Phase 1 Peer Review Report for the British Virgin Islands.

The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries.

This publication contains the Supplementary Phase 1 Peer Review Report for Costa Rica.

Revenue Statistics in Asian and Pacific Economies 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 Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support of the European Union and the government of Japan.

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement.

Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.

This annual publication provides details of taxes paid on wages in OECD countries.

Ce rapport presente un examen detaille du traitement fiscal des organismes et dons philanthropiques dans 40 pays membres et partenaires de l'OCDE.

This publication contains the Supplementary Phase 1 Peer Review Report for Brunei Darussalam.

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.

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 Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden, Switzerland and the United Kingdom.

This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Peru.

Cette publication contient le rapport d'examen par les pairs 2019 sur l'echange de renseignements a la demande du Luxembourg.

Cette publication phare annuelle contient des informations dtailles sur les impts pays sur les salaires dans les pays de l'OCDE.

Cet ouvrage contient le Rapport supplementaire d'examen par les pairs de Phase 1 pour la Suisse.

This publication contains the Supplementary Phase 1 Peer Review Report for the Cayman Islands.

This publication contains the Supplementary Phase 1 Peer Review Report for The Seychelles.

Ce rapport presente un examen detaille du traitement fiscal des organismes et dons philanthropiques dans 40 pays membres et partenaires de l'OCDE.

Le Rapport sur l'Action 5 etablit l'un des quatre standards minimums prevus par le projet BEPS que tous les membres du Cadre inclusif se sont engages a mettre en A uvre.

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.

This publication contains the Supplementary Phase 2 Peer Review Report for Austria.

Ce rapport propose des orientations pratiques pour les autorites fiscales pour la conception et la mise en A uvre des diverses solutions disponibles pour impliquer les plateformes numeriques, y compris les places de marche du commerce electronique dans la collecte efficace et effective de la TVA/TPS sur le commerce numerique de biens, de services et de biens incorporels.

This publication contains the Supplementary Phase 1 Peer Review Report for Guatemala.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing.

Cet ouvrage contient le second Rapport supplementaire d'examen par les pairs de Phase 1 pour Monaco.

Las Directrices Internacionales sobre IVA presentan un conjunto de estandares aceptados internacionalmente y de recomendaciones de medidas destinadas a asegurar una adecuada coordinacion en la aplicacion de los sistemas nacionales de IVA dentro del contexto del comercio internacional.

This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Greece.

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles.

This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Brunei Darussalam.