Public finance and taxation

Cet ouvrage contient le Rapport supplementaire d'examen par les pairs de Phase 2 pour le Luxembourg.

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report.

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

Les donnees sur les recettes des administrations publiques, et sur le produit de la fiscalite en particulier, constituent la base de la plupart des travaux de description des structures economiques et d'analyse economique, et sont de plus en plus utilisees pour comparaisons internationales.

Well-designed systems of energy taxation encourage citizens and investors to favour clean over polluting energy sources.

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 Monaco.

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

The OECD Sovereign Borrowing Outlook provides regular updates on trends and developments associated with sovereign borrowing requirements, funding strategies, market infrastructure and debt levels from the perspective of public debt managers.

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

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

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

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

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

Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources.

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

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

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

The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement.

Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.

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

This is the fourth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time.

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

This report is part of the OECD Tax Policy Reviews publication series.

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.