Tax
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- Transfer Pricing Guidelines
- Model Tax Convention on Income and Capital
- Convention on Mutual Administrative Assistance in Tax Matters
- OECD Tax Database
- Brochure: OECD Work on Taxation
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What's New
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OECD Blockchain Policy Forum
4 September 2018 - 5 September 2018
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OECD Tax Policy Reviews: Slovenia 2018
20 August 2018
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Antigua and Barbuda becomes the 125th jurisdiction to join the most powerful multilateral instrument against offshore tax evasion and avoidance
27 July 2018
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OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)
26 July 2018 - 24 August 2018
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Ukraine signs landmark agreement to strengthen its tax treaties
23 July 2018
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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 2018
This report shows the average share of gross pay that workers pay in taxes in different countries by comparing data on income tax and social security contributions made by employees and employers, as well as cash benefits.
Focus
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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.
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Platform for Collaboration on Tax
The Platform for Collaboration on Tax is a joint effort launched in April 2016 by the IMF, OECD, UN and WBG. It formalises regular discussions on the design and implementation of standards for international tax matters, strengthens their ability to provide capacity-building support to developing countries, and helps them deliver jointly developed guidance.
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Global Forum on Transparency and Exchange of Information for Tax Purposes
Latest developments in the implementation of the internationally agreed tax standard.
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Tax Inspectors Without Borders
Tax Inspectors Without Borders is a joint OECD/UNDP initiative which provides expert assistance and facilitates the transfer of tax audit knowledge to developing countries tax administrations using a practical “learning by doing” approach.
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