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  • 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).
  • 24-November-2021

    English

    Building Tax Culture, Compliance and Citizenship - A Global Source Book on Taxpayer Education, Second Edition

    Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a 'culture of compliance' based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. The emphasis placed by governments on taxpayer education and assistance helps bridge the gap between tax administrations and citizens, playing a key role – when properly implemented – in transforming tax culture. Building on previous OECD analysis, this report aims to help tax revenue authorities in designing and implementing taxpayer education initiatives. It examines 140 initiatives under implementation in 59 developed and developing countries, offering a classification of different approaches to taxpayer education, and identifying common challenges and solutions. More generally, this report contributes to the OECD’s broader work on tax morale and seeks to encourage further research, debates and initiatives, particularly in developing countries, to better understand and ultimately strengthen tax morale and the tax compliance of taxpayers.
  • 22-November-2021

    English

    New mutual agreement procedure statistics on the resolution of international tax disputes released on OECD Tax Certainty Day

    As part of the BEPS Action 14 minimum standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms, the OECD released today the latest mutual agreement procedure (MAP) statistics covering 118 jurisdictions and practically all MAP cases worldwide.

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  • 22-November-2021

    English

    OECD Tax Certainty Day 2021

    This event provided an opportunity for tax policy makers, tax administrations, business representatives and other stakeholders to take stock of the tax certainty agenda and move towards further improvements in both dispute prevention and dispute resolution.

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  • 19-November-2021

    English

    OECD and Eurasian officials meet to discuss latest developments in international tax

    Over 100 delegates from 18 Eurasian jurisdictions, as well as participants from business and academia, and international organisations, gathered virtually on 18-19 November 2021 for the 7th Regional Meeting on BEPS for Eurasian Countries.

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