Tax
Find
- Transfer Pricing Guidelines
- Model Tax Convention on Income and Capital
- Convention on Mutual Administrative Assistance in Tax Matters
- Tax Rates and Threshold Data
Display all by
What's New
-
Multilateral Convention for tax co-operation breaks through the 100 mark
25 August 2016
-
Public comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4
25 August 2016
-
Public comments received on the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines
24 August 2016
-
OECD releases discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan
22 August 2016
-
Liechtenstein strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters
22 August 2016
- More News
Data
Tax on corporate profits
Latest data on tax on corporate profits, which is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises.
Books
Taxing Wages 2016
This publication provides details of taxes paid on wages in all 34 OECD member countries. It illustrates how these taxes and benefits are calculated in each country and examines how they have an impact on household incomes.
Focus
-
1
Base Erosion and Profit Shifting
The BEPS Package equips governments with domestic and international instruments to address tax avoidance and ensure that profits are taxed where economic activities generating the profits are performed and where value is created.
-
2
Automatic Exchange of Information
Automatic exchange of information is the systematic and periodic transmission of tax information by countries to the residence country concerning various categories of income. Find out more about our work in this area, including the Common Reporting Standard.
-
3
Global Forum on Transparency and Exchange of Information for Tax Purposes
Latest developments in the implementation of the internationally agreed tax standard.
-
4
Tax Inspectors Without Borders
The Tax Inspectors Without Borders initiative will enable the transfer of tax audit knowledge and skills to tax administrations in developing countries through a real time, “learning by doing” approach.
- 5