OECD – Tax and Development Case Study. Learning by doing in Georgia. Building tax audit capacity in the Georgia Revenue Service. This case study focuses on capacity building work with the Georgia tax authorities. The hands-on, practical approach of support from the joint OECD/UNDP Tax Inspectors Without Borders initiative has improved auditors’ skills and confidence…
OECD – Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy. This publication contains the OECD’s Model Rules that require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities. The…
OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. Italy. April 2021. It is a little over a year since COVID-19 was officially declared a pandemic. While progress is being made in addressing this global health crisis with the intensive vaccination efforts currently underway, the recovery from the COVID-19 crisis will be…
The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, which were designed more than a century ago. Weaknesses in the current rules create opportunities for base erosion and profit shifting (BEPS), requiring bold moves by policy makers to restore confidence in the system…
Over the last decades, the world has witnessed increasingly sophisticated financial crimes being perpetrated across borders – and the public interest in addressing such issues has also grown, as has been evidenced in the media through widely publicised leaks such as the Panama and Paradise Papers (ICIJ, 2020[1]). These crimes are often facilitated by lawyers,…
The Tax Crime Investigation Maturity Model aims to help jurisdictions understand where they stand in the implementation of the OECD’s Fighting Tax Crime: The Ten Global Principles, based on a set of empirically observed indicators. By setting out indicators for each increasing level of maturity, the model also charts out an evolutionary path for future progress towards…
The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), which groups 137 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules, decided during its 29-30 January 2020 meeting to move ahead with a two-pillar negotiation to address the tax challenges of digitalisation. In light of the strong support from the Inclusive…
As I look back over my fifteen years as Secretary-General of the OECD, our efforts to transform the international landscape together stand out as one of my proudest achievements. Since its inception, the G20 has supported multilateral co-operation for a globally fair, sustainable and modern international tax system and we have witnessed incredible transformations as…
This document introduces the Toolkit on Tax Treaty Negotiation (the “Toolkit”), which has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”) by the IMF, the OECD, the UN and the WBG (the “PCT Partners”). The Toolkit represents a joint effort to provide capacity-building support to developing countries on tax…
This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates become higher, confirming the existence of a…