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OECD leads the development of international tax rules, addressing tax barriers to trade and investment while also tackling tax evasion and avoidance. More information about this thematic collection
This reference guide on Organization presents the critical features to be considered in designing the organizational arrangements for a tax administration. It sets out the general principles and good practice of organizational design and describes...
In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as lithium, which is primarily used for battery production. The schedule...
Intergovernmental fiscal transfers (IFTs) play a crucial role in addressing vertical and horizontal imbalances, promoting equitable service delivery, and aligning local spending with national priorities across OECD countries. However, their design...
This paper examines intergovernmental fiscal disputes and co-operation mechanisms across federal and decentralised countries. Employing a case study approach and AI tools, the research analyses constitutional court rulings and their influence on the...
To mark the 10th anniversary of the Global Forum on Tax Transparency and Exchange of Information for Tax Purposes, which brings together more than 150 countries, former UK Prime Minister Gordon Brown explains how the G20 launched the crackdown on...
Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world.
Just Released! OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
