Centre for Tax Policy and Administration
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- Transfer Pricing Guidelines
- Model Tax Convention on Income and on Capital
- Brochure: OECD work on taxation
- Convention on Mutual Administrative Assistance in Tax Matters
- Working papers
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What's New
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Statement of outcomes: Advisory Group for Co-operation with Partner Economies Annual Meeting
15 September 2020
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Blog: Côte d’Ivoire and Morocco: tax reforms for sustainable health financing
14 September 2020
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Countries have responded decisively to the COVID-19 crisis, but face significant fiscal challenges ahead
3 September 2020
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Blog: Supporting the global economy: what role for tax systems in responding to COVID-19?
3 September 2020
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Global Forum reveals compliance ratings from new peer review assessments for Anguilla, Chile, China, Gibraltar, Greece, Korea, Malta, Papua New Guinea and Uruguay
1 September 2020
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Statistics
OECD Tax Database
The OECD Tax Database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in OECD member countries.
Books
Tax and Fiscal Policy in Response to the Coronavirus Crisis
This report takes stock of the emergency tax and fiscal policy measures introduced by countries worldwide in response to COVID-19 and outlines the major policy reforms that will be needed to prepare for restoration of public finances.
Focus
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1
Tackling the coronavirus (COVID-19)
With tax playing an important role in the response to the COVID-19 pandemic, the OECD has developed this compilation of tax policy measures taken by governments so far.
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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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Automatic Exchange of Information Portal Automatic Exchange of Information Portal
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.