15-November-2017
English
This paper asks whether free allocation of tradable emission permits in emissions trading systems can weaken emission abatement incentives for firms.
15-November-2017
English, PDF, 602kb
Avoiding the potentially very high costs of climate change requires transitioning to a low carbon economy. Carbon pricing, in the form of emissions trading systems or taxes, helps to reduce emissions, but what is its role in driving the low carbon transition?
14-November-2017
English
Pricing carbon is one of the surest policy means we know for curbing greenhouse gas emissions and meeting the targets of the Paris Climate Agreement agreed in 2015. Has there been any progress with its implementation since then? Not enough, is the verdict of some of the world’s leading experts.
14-November-2017
English
The Inclusive Framework welcomes Qatar and Saint Kitts and Nevis, bringing to 106 the total number of countries and jurisdictions participating on an equal footing in the Project.
14-November-2017
English
The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.
10-November-2017
English
Today, in at the OECD Headquarters in Paris, His Excellency Khalid Bin Rashid Al-Mansouri, Ambassador of the State of Qatar to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of the Deputy Secretary-General Masamichi Kono.
9-November-2017
English
The world has turned strongly against tax evasion and aggressive tax planning. Thanks to ground-breaking international agreements, it is no longer possible to hide assets by simply placing them in offshore accounts or structures. Banking secrecy has been quickly disappearing and cooperation between tax administrations is rapidly improving.
8-November-2017
English
More than 200 global tax and economic crime experts have identified key areas for international action following the Fifth OECD Forum on Tax and Crime, in London. In a week dominated by media coverage of offshore issues, the Forum brought experts on tax, customs, anti-corruption, anti-money laundering, policing, and prosecution together to agree priorities for action.
8-November-2017
English
This report sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects necessary for putting in place an efficient system for fighting tax crimes and other financial crimes. It draws on the insights and experience of jurisdictions around the world.
8-November-2017
English
This report describes the current position in 51 countries with respect to the law and practice of domestic inter-agency co-operation in fighting tax crimes and other financial crimes.