29-April-2020
English
As a result of COVID-19, public life has come to a sudden halt and consumer spending is plummeting. How will this crisis and the policy actions taken in response affect tax revenues? And what lessons can be learned from the previous global financial crisis?
2-April-2020
English
20-June-2019
English
24-April-2019
English
Comparative information on a range of tax statistics that are levied in the OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, effective tax rates, social security contributions, VAT and excise duties. Now also including corporate tax statistics on inclusive framework members.
22-March-2019
English, PDF, 2,235kb
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for enlisting the platforms economy, including e-commerce marketplaces and other digital platforms, in the effective and efficient collection of VAT/GST on digital sales.
20-March-2019
English
The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.
6-September-2018
English
This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax collection or other compliance obligation.
24-October-2017
English
This report is a new implementation guidance to promote the effective collection of VAT on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.
12-April-2017
English
24-June-2016
English
While the digital economy cannot be separated out from the rest of the economy, it is equally clear that some specific features of the digital economy may exacerbate the risks of base erosion and profit shifting for tax purposes–namely mobility (e.g. intangibles, business functions), reliance on data (and other forms of user input), network effects, and the spread of multi-sided business models.