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  • 15-December-2021

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    Revenue Statistics in Africa 2021

    The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the European Union. It compiles comparable tax revenue and non‑tax revenue statistics for 30 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, South Africa, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well‑established methodology. Extending the OECD methodology to African countries enables comparisons about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean, Asian and Pacific economies. SPECIAL FEATURE: Public debt in Africa and the impact of the COVID-19 pandemic
  • 14-December-2021

    English

    Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January - 31 December 2020 period.
  • 6-December-2021

    English

    Government support cushions tax revenues in OECD countries from the worst impacts of the COVID-19 crisis

    The impact of the COVID-19 pandemic on tax revenues was less pronounced than during previous crises, in part due to government support measures introduced to support households and businesses, according to new OECD research published today.

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  • 6-December-2021

    English

    Revenue Statistics 2021 - The Initial Impact of COVID-19 on OECD Tax Revenues

    Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
  • 30-November-2021

    English

    Making Property Tax Reform Happen in China - A Review of Property Tax Design and Reform Experiences in OECD Countries

    This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis. A set of good principles and options for reforming recurrent taxes on immovable property based on the latest experience of property tax reforms around the world are presented that are particularly relevant to the Chinese context, where broader use of recurrent taxes on residential properties is needed to make local public finances more sustainable. Challenges and practices related to the administration of property taxes are explored as well as their interplay with different tax designs. In addition, the main political and administrative hurdles in approving and implementing property tax reforms are discussed, and the approaches commonly employed in successfully dealing with them are examined. Although there are major challenges in designing, reforming and managing a recurrent property tax system, it is possible to overcome these in a manner that allows society to reap benefits in terms of a better allocation of resources, more stable house prices and a fairer income distribution.
  • 25-November-2021

    English

    Belgium, Estonia, the Netherlands and Qatar deposit new notifications under the Multilateral BEPS Convention

    Belgium, Estonia, the Netherlands and Qatar have deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI) subsequent to their ratification.

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  • 25-November-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Tanzania 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Tanzania. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 25-November-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Côte d'Ivoire 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Côte d'Ivoire. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 25-November-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Moldova 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Moldova. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 25-November-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Kenya. It refers to Phase 1 only (Legal and Regulatory Framework).
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