OECD: Supporting the Digitalisation of Developing Country Tax Administrations
On 16 December 2021 the OECD’s Forum on Tax Administration (FTA) published a report entitled: Supporting the Digitalisation of Developing Country Tax Administrations. Digital technology is creating opportunities for more efficient ways for tax
See MoreOECD: Peer Review Report on Harmful Tax Practices
On 14 December 2021 the OECD published a report entitled: Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings. The standard under Action 5 of the OECD/G20 action plan on base erosion and profit
See MoreOECD: Revenue Statistics in Africa 2021
On 15 December 2021 the OECD published Revenue Statistics in Africa 2021, covering 30 African countries that account for 75% of Africa’s GDP. The publication is a joint initiative of the African Tax Administration Forum (ATAF), the African Union
See MoreEU: Tax Policy Plans for 2022
At a meeting of the EU Parliament’s FISC subcommittee on 30 November 2021, the EU Commissioner responsible for economic and tax issues outlined the European Commission’s tax plans for 2022 and was questioned on the plans by members of the
See MoreOECD: Revenue Statistics 2021
On 6 December 2021 the OECD released Revenue Statistics 2021, containing a detailed summary of internationally comparable tax data for the OECD countries. The statistics present the data for the year 2020, a year affected by the pandemic. The
See MoreOECD: Review of Property Tax Design and Reform in OECD Countries
On 30 November 2021 the OECD issued a report on property tax reform. Some detailed focus in the report is on China, which is launching pilot property tax schemes in some regions and aims to eventually introduce a wider tax on residential
See MoreOECD: New MAP statistics for 2020
On 22 November 2021 the OECD released updated mutual agreement procedure (MAP) statistics for 2020. The statistics cover 118 jurisdictions and include almost all MAP cases globally. The collection of the MAP statistics is one element in the minimum
See MoreOECD: Taxpayer Education and Tax Culture
On 24 November 2021 the OECD issued the second edition of Building a Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education. The report on taxpayer education is one element of the OECD work relating to tax morale.
See MoreOECD: Building Effective Beneficial Ownership Frameworks
In November 2021 the Global Forum on Transparency and Exchange of Information for Tax Purposes, in collaboration with the Inter-American Development Bank (IDB), published a toolkit on Building Effective Beneficial Ownership
See MoreOECD: Toolkit on Implementing the Standard on Exchange of Financial Account Information
In November 2021 the Global Forum on Transparency and Exchange of Information for Tax Purposes issued the Toolkit for the Implementation of the Standard for Automatic Exchange of Financial Account Information. The toolkit aims to assist developing
See MoreOECD: Tax Policy and Climate Change
A report on Tax Policy and Climate Change, produced by the IMF and the OECD, was included as an attachment to the OECD report for the meeting of G20 Finance Ministers on 13 October 2021. Carbon taxes and emissions trading systems result in
See MoreOECD: Tax and Fiscal Policy after the Pandemic
The OECD prepared a separate report entitled Tax and Fiscal Policy After the COVID-19 Crisis for the meeting of G20 Finance Ministers on 13 October 2021. This report was included as an attachment to the main report to the Finance Ministers. The
See MoreOECD: Report on Developing Countries and the Inclusive Framework
For the meeting of G20 Finance Ministers on 13 October 2021 the OECD prepared a separate report entitled Developing Countries and the OECD/G20 Inclusive Framework on BEPS and included this as an attachment to the main report to the meeting. The
See MoreOECD: Report to G20 Finance Ministers Meeting
The OECD has published its report prepared for the meeting of G20 Finance Ministers on 13 October 2021. Two Pillar Solution on Tax Challenges of the Digital Economy The report notes that the two-pillar approach to digital economy taxation
See MoreOECD: Inclusive Framework Signs Agreement on Two Pillar Solution
On 8 October 2021 a total of 136 member countries of the OECD/G20 Inclusive Framework on BEPS joined the Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The Statement finalised
See MoreOECD: Model Manual on Exchange of Information
On 16 September 2021 the Global Forum on Transparency and Exchange of Information for Tax Purposes, the World Bank Group and the African Development Bank issued a new version of the Manual on Exchange of Information. The previous version of the
See MoreOECD: Behavioural Insights for Better Tax Administration
On 1 September 2021 the OECD’s Forum for Tax Administration issued a paper entitled: Behavioural Insights for Better Tax Administration: A Brief Guide. Behavioural insights Cognitive science has found that people process information either
See MoreOECD: Podcast on the Global Digital Tax Agreement
On 9 September 2021 the OECD made available a podcast on the global digital tax agreement. The international tax system has become outdated during the past 30 to 40 years owing to the effects of globalisation. Multinational enterprises are more
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