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  • 20-April-2023

    English

    Design features of income-based tax incentives for R&D and innovation

    Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
  • 11-April-2023

    English

    Zimbabwe joins Global Forum as 167th member

    Zimbabwe has joined the international fight against tax evasion by becoming the 167th member – and 36th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 3-April-2023

    English

    Communication and Engagement with SMEs - Supporting SMEs to Get Tax Right

    This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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