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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Tackling the coronavirus: OECD Forum on Tax Administration publishes actions that tax administrations are currently taking to support taxpayers
31 March 2020
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The economy has changes, so must the tax
30 March 2020
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BEPS Action 6: OECD releases second peer review report on preventing treaty shopping
24 March 2020
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Tax in the time of Covid-19, by Pascal Saint-Amans
23 March 2020
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Tax administration responses to Covid-19: support for taxpayers
20 March 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
Revenue Statistics
This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Focus
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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.