OECD Secretary-General Angel Gurría has welcomed moves by more than 40 countries – reinforced by EU leaders - to commit to a detailed timetable to step up the fight against tax evasion.

The OECD publishes comments received from interested parties on the discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication.

On 24 March 2014, the OECD invited comments from interested parties on the Discussion Draft on Tax Challenges of the Digital Economy related to Action 1 of the BEPS Action Plan. The OECD now publishes the comments received.

The governments of 86 countries have taken a key step towards preventing value added tax from weighing on trade while also safeguarding state revenues by endorsing the first internationally agreed framework for applying national VAT rules to cross-border transactions.

The shares of the richest 1% in total pre-tax income have increased in most OECD countries over the past three decades. This rise is the result of the top 1% capturing a disproportionate share of overall income growth over that timeframe: up to 37% in Canada and 47% in the United States, according to new OECD analysis.

Tax for development: why better public services matter

Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

OECD publishes comments received on Action 2 discussions drafts (Neutralise the Effects of Hybrid Mismatch Arrangements)

The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.

Cameroon has become the 65th signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful international instrument to fight international tax avoidance and evasion.

Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways.

Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.

At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.

Heads of tax crime investigation in 44 countries, as well as the Financial Action Task Force and World Customs Organisation, have come together this week at Europol Headquarters in the Hague for the second meeting of the OECD Forum of Heads of Tax Crime Investigation.

The OECD released today its first recommendations for a co-ordinated international approach to combat tax avoidance by multinational enterprises, under the OECD/G20 Base Erosion and Profit Shifting Project designed to create a single set of international tax rules to end the erosion of tax bases and the artificial shifting of profits to jurisdictions to avoid paying tax.

As the Millennium Development Goals (MDGs) approach their expiry date, we must focus our efforts on ensuring a brighter, more inclusive and sustainable future for all. We face a plethora of common issues: growing inequalities; changing consumption patterns and population dynamics; increasing natural resource scarcity; and ongoing illicit financial flows.

Advanced economies are pushing up carbon emissions, traffic congestion and air pollution by under-taxing company cars and diesel fuel, according to new OECD research.

This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial.

On 4 August 2014, interested parties were invited to comment on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it. Comments received have now been published.

OECD Secretary-General Angel Gurría welcomed today the Principality of Monaco’s commitment to strengthen international tax co-operation after it became the 84th jurisdiction participating in the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

The Ninth Meeting of the OECD Forum on Tax Administration (FTA) met in Dublin, Ireland on 23-24 October to discuss the implementation of the BEPS Project and automatic exchange of information.

This page shows a full table of comments received from the public on the Interim Draft Paper on Transfer Pricing Comparability Data and Developing Countries.

The new OECD/G20 standard on automatic exchange of information was endorsed today by all OECD and G20 countries as well as major financial centres participating in the annual meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes in Berlin. A status report on committed and not committed jurisdictions will be presented to G20 leaders during their annual summit in Brisbane, Australia on November 15-16.

The OECD has released statistics on the MAP caseloads of OECD member countries and certain Partner economies for the 2013 reporting period.

On 10-11 December, officials from fourteen developing countries discussed ways to maximise benefits from their recent commitment to enhanced engagement in the BEPS Project.

The OECD’s Committee on Fiscal Affairs invites public comments on two new draft elements of the OECD International VAT/GST Guidelines (the Guidelines). These discussion drafts relate to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions).

Public comments are invited on a discussion draft which deals with action 4 (Interest deductions and other financial payments) of the BEPS Action Plan

Public comments are invited on a discussion draft which deals with the work on Action 14 (“Make dispute resolution mechanisms more effective”) of the BEPS Action Plan.

Public comments are invited on this discussion draft which deals with work in relation to Actions 8,9, and 10 of the Action Plan on Base Erosion and Profit Shifting (BEPS).

On 31 October 2014, the OECD invited comments from interested parties on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD now publishes the comments received.

On 21 November 2014, the OECD invited comments from interested parties on the discussion draft on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD now publishes the comments received.

The Colombian economy has done remarkably well over the last decade, consistently ranking among the fastest-growing countries in Latin America, but a comprehensive tax reform that promotes investment and diversifies the economy is now needed to put the country on a path toward stronger, sustainable and inclusive growth, according to the latest OECD Economic Survey of Colombia.

On 18 December 2014, the OECD invited comments from interested parties on the discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan. The OECD now publishes the comments received.

On 3 November 2014, the OECD invited comments from interested parties on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines covering low value-adding intra-group services relating to Action 10 of the BEPS Action plan.

A public consultation on BEPS Action 14 (Make dispute resolution mechanisms more effective) is scheduled to be held in Paris at the OECD Conference Centre on 23 January 2015.

The agreed mandate authorises the formation of an ad-hoc negotiating group, open to participation from all states. The group will be hosted by the OECD and will hold its first meeting by July 2015, with an aim to conclude drafting by 31 December 2016.

On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the transfer pricing aspects of cross-border commodity transactions. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Asia-Pacific Regional Network on BEPS held its meeting on 12 - 13 February 2015 in Seoul.

A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015.

On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions)

After the March 2014 meeting in Paris and following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, French-speaking countries met on 27 February 2015 in Libreville, Gabon.

Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Latin America and the Caribbean Regional Network on BEPS held its meeting on 26 - 27 February 2015 in Lima.

This year’s report looks at tax revenue trends from 1990 to 2013 in 20 Latin American economies. A special chapter in the report considers alternatives to current accounting methods for government fiscal revenues. A second special chapter analyses trends in revenues from non-renewable natural resources in some Latin American countries.

Following the recent meetings of regional policy networks on BEPS in South East Asia (Korea 12-13 February), francopohone countries (Gabon, 27 February) and Latin America and the Caribbean (Peru, 26-27 February) a regional network meeting in Eastern Europe and Central Asia was held in Ankara, Turkey on 5-6 March.

Tax revenues in Latin America and the Caribbean (LAC) have remained stable in 2013 and continue to be considerably lower, as a proportion of national incomes, than in most OECD countries.

The OECD Secretary-General Gurría welcomed the announcement and congratulated the Commission for the work done. "The European Commission’s initiative is another major step to tackle corporate tax avoidance.