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  • 16-December-2021

    English

    Supporting the Digitalisation of Developing Country Tax Administrations

    This report has been produced by the OECD Centre for Tax Policy and Administration in collaboration with the African Tax Administration Forum (ATAF). The primary purpose of the report is to share information that will assist developing country tax administrations as they consider digitalisation, facilitate dialogue among tax officials on tax administration issues, and identify opportunities to improve tax administration ICT systems.

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  • 15-December-2021

    English

    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
  • 15-December-2021

    English

    Africa: The rising debt burden highlights the need for further progress in domestic revenue mobilisation

    Successful efforts to increase tax revenues and boost domestic revenue mobilisation in African economies over the last decade have been offset by rising debt-service costs, which amounted to almost two-thirds of the increased revenues generated between 2010 and 2019, according to a new report.

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  • 14-December-2021

    English

    The Seychelles and Iceland deposit new notifications under the Multilateral BEPS Convention

    The MLI has already started to impact the bilateral treaties of 68 jurisdictions that have ratified it. From 1 January 2022, it is expected to impact over 850 treaties concluded among those 68 jurisdictions, with an additional 900 treaties whose application would be modified once the MLI is ratified by all Signatories, thereby affecting a total of 1750 treaties worldwide.

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  • 14-December-2021

    English

    Over 130 jurisdictions comprehensively reviewed in the latest BEPS Action 5 peer review on tax rulings

    Today, the OECD/G20 Inclusive Framework on BEPS is releasing the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings.

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  • 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.
  • 13-December-2021

    English

    OECD releases new transfer pricing profiles for 21 countries

    The OECD has released the second batch of updated transfer pricing country profiles for Austria, Belgium, Bulgaria, France, Georgia, Germany, Indonesia, Ireland, Italy, Latvia, Malaysia, Mexico, Peru, Poland, Seychelles, Singapore, South Africa and Sweden. Today’s release also includes for the first time country profiles for Albania, Kenya and the Maldives, bringing the total number of countries covered to 63.

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  • 10-December-2021

    English

    Tunisia, OECD and EU strengthen tax co-operation to improve domestic resource mobilisation in Tunisia

    Tunisia, OECD and EU extend their programme "Improving Domestic Resource Mobilisation through the Establishment of an Efficient Tax System and Enhanced Tax Transparency" and to expand it to new key areas of assistance including the implementation of the landmark agreement on international taxation.

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  • 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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