OECD: Tax Treatment of Overseas Development Assistance
On 20 January 2022 the OECD announced the launch of a digital hub to bring increased transparency to the taxation of development aid. The Tax Treatment of Official Development Assistance Hub sets out the approaches taken by participating donor
See MoreOECD: Measuring the Effective Taxation of Housing
An OECD Working Paper published on 14 January 2022 is entitled Measuring Effective Taxation of Housing: Building the Foundations for Policy Reform. The working paper looks at 40 countries in the OECD and its partner economies and considers the
See MoreOECD: Revisiting Alcohol Prices for Healthier Lives
An OECD blog post of 13 January 2022 is entitled Revisiting Alcohol Pricing Policies for Healthier Lives. The blog post notes that decisions on alcohol policy involve a balance between health objectives and broader economic aims, and examines the
See MoreUK: Consultation on Implementing the Global Minimum Tax
On 11 January 2022 the UK launched a consultation on the implementation in the UK of the OECD agreement on Pillar 2, the global minimum tax. The consultation is looking for views on the implementation and administration in the UK of the OECD’s
See MoreOECD: Measuring Tax Support for R&D and Innovation
On 9 December 2021 the OECD published the latest research and development (R&D) tax incentives database report. This was accompanied by the 2021 update of the R&D Tax Incentives database and a series of R&D tax incentive country
See MoreOECD: Updates to Transfer Pricing Country Profiles
On 13 December 2021 the OECD released updated transfer pricing country profiles for 18 countries, together with new transfer pricing profiles for Albania, Kenya and the Maldives. The OECD has now created transfer pricing profiles for a total of 63
See MoreOECD: Fiscal Federalism 2022
On 20 December 2021 the OECD released the publication Fiscal Federalism 2022: Making Decentralisation Work. This looks at trends in relations with subnational governments as the world strives to emerge from the crisis caused by the
See MoreOECD: Global Anti-Base Erosion (GloBE) Rules
On 20 December 2021 the OECD published the document Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two). The Global Anti-Base Erosion (GloBE) Rules provide for large multinational
See MoreOECD: Digital Transformation Maturity Model
On 16 December 2021 the OECD’s Forum on Tax Administration (FTA) published a report on the Digital Transformation Maturity Model. The Digital Transformation Maturity Model was developed by the FTA’s Tax Administration 3.0 Maturity Model
See MoreOECD: 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
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