OECD Taxation Working Papers N. 51: Corporate Taxation and Investment of Multinational Firms: Evidence from Firm-Level Data

This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel of MNE entities confirms the earlier finding that MNE investment in a jurisdiction is negatively affected by effective corporate tax…

A joint OECD/UNDP initiative – Tax Inspectors Without Borders. ANNUAL REPORT

Tax Inspectors Without Borders (TIWB), a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and United Nations Development Programme (UNDP), is a unique approach to capacity building that deploys experts in developing country tax administrations to provide practical, hands-on assistance on actual tax audits and related international tax issues. This report looks…

OECD Taxation Working Papers No. 55- Greening International Aviation Post COVID-19. What Role for Kerosene Taxes?

This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper argues that clarity on decarbonisation targets, including through carbon price signals in the form of kerosene taxes, will support an orderly transition…

OECD – Fighting Tax Crime – The Ten Global Principles, Second Edition. Country Chapters

This document is complementary to “Fighting Tax Crime – The Ten Global Principles, Second Edition” and reports the results of self-assessments that were undertaken to benchmark domestic frameworks against the Ten Global Principles. It covers the legal, institutional and operational frameworks that are in place, highlights best-practices and identifies areas for further improvement.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. In July, I reported to you that more than 130 member jurisdictions of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), representing more than 90% of global GDP, had joined the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from…

OECD/G20 Base Erosion and Profit Shifting Project. Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

OECD/G20 Base Erosion and Profit Shifting Project. Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The agreed components…

OECD – COMBATTING TAX CRIMES MORE EFFECTIVELY IN APEC ECONOMIES

Tax crimes, corruption, terrorist financing, money laundering, and other financial crimes threaten the strategic, political, and economic interests of all countries. The sums lost to illicit financial flows (IFFs), including those that derive from these crimes are vast. For example, a 2011 UNODC report estimates that from 2000 to 2009, total proceeds from transnational organised…