Tax Administration 2017

This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).

This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...