This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.

Article about OECD work with international partners to eradicate tax evasion and tax avoidance, published in G7 Brussels Summit magazine, June 2014

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.

Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan.

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.

Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. The presentation ceremony, which took place in Bolivia, was attended by representatives of EuropeAid, EUROsociAL, Bolivia's National Tax Service and the OECD.

Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan.

Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

The effect of the size and mix of public spending on growth and inequality

As part of its ongoing efforts to maintain the integrity of the Common Reporting Standard (CRS), the OECD is today launching a disclosure facility on the AEOI portal which allows interested parties to report potential schemes to circumvent the CRS.Over 1800 bilateral exchange relationships in place for the exchange of CRS information.

This report uses household level data covering 20 OECD countries to analyse energy affordability at current energy prices and explores how these indicators change in response to a simulated energy tax reform. The report finds that higher energy prices, needed to cut harmful carbon emissions and air pollution, can also help achieve social policy objectives.

On 5 May, the OECD launched a public disclosure facility for information on schemes designed to circumvent the application of the Common Reporting Standard.

Public comments are invited on two discussion drafts: Attribution of Profits to Permanent Establishments, which deals with work in relation to Action 7 of the BEPS Action Plan and the Revised Guidance on Profit Splits, which deals with work in relation to Actions 8-10 of the BEPS Action Plan.

Countries have continued the trend towards implementing tax policy reforms as part of wider strategies to boost growth, with a growing focus on reducing inequalities and driving behavioural change, according to a new report from the OECD.

This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside of direct tax liabilities is under-studied.

The OECD is publishing the comments received on a discussion draft on the Attribution of Profits to Permanent Establishments (BEPS Action 7) and on a second discussion draft on the Revised Guidance on Profit Splits (BEPS Actions 8-10).

Today, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method under BEPS Action 10.

An innovative international co-operation initiative that deploys qualified experts in developing countries to strengthen their ability to effectively tax multinational enterprises has achieved significant milestones over the past year, according to a new annual report.

The OECD has added new features to its MLI Matching Database. The database now includes information on entry into effect dates for matched agreements and the option to calculate entry into effect dates on the basis of anticipated dates of deposits. The expanded database also includes references to synthesised texts, if available.

Military Expenditure in Iraq decreased to 6200 USD Million in 2018 from 7416 USD Million in 2017. Military Expenditure in Iraq averaged 5051.20 USD Million from 2004 until 2018, reaching an all time high of 9536 USD Million in 2015 and a record low of 2037 USD Million in 2006.

CPI Housing Utilities in Iraq increased to 116.30 points in January from 114.20 points in December of 2019. CPI Housing Utilities in Iraq averaged 114.53 points from 2015 until 2020, reaching an all time high of 120.20 points in September of 2017 and a record low of 109.50 points in May of 2015. This page provides - Iraq Cpi Housing & Utilities- actual values, historical data, forecast, chart, statistics, economic calendar and news.

Military Expenditure in Gambia decreased to 11.30 USD Million in 2018 from 14.90 USD Million in 2015. Military Expenditure in Gambia averaged 4.45 USD Million from 1983 until 2018, reaching an all time high of 16.40 USD Million in 2014 and a record low of 0.70 USD Million in 1983.

Military Expenditure in Burundi increased to 67 USD Million in 2018 from 64 USD Million in 2017. Military Expenditure in Burundi averaged 61.12 USD Million from 1965 until 2018, reaching an all time high of 106 USD Million in 2001 and a record low of 14 USD Million in 1965.

Cpi Housing Utilities in Burundi increased to 124.40 points in January from 122.40 points in December of 2019. Cpi Housing Utilities in Burundi averaged 51.55 points from 1993 until 2020, reaching an all time high of 124.40 points in January of 2020 and a record low of 6.70 points in October of 1993. This page provides - Burundi Cpi Housing Utilities- actual values, historical data, forecast, chart, statistics, economic calendar and news.

South Africa must take urgent steps to proactively investigate and prosecute foreign bribery. No foreign bribery cases have been prosecuted since South Africa joined the Convention in 2007. The 4 on-going investigations – out of only 10 allegations that have surfaced to date – are also far from reaching the prosecution stage, according to a new report by the OECD Working Group on Bribery.

This Global Forum plays an important role as the tool for on-going dialogue on responsible business conduct. I am pleased to announce that today, Ministers from over 20 countries are coming together to discuss how to integrate responsibility considerations throughout government policies. Their work will contribute to protect internationally recognised fundamental rights and to ensure good governance, fair regulations, and transparency.

One of the more startling findings in the OECD Foreign Bribery Report, is that some level of corporate management was involved in over 50% of the cases sanctioned. This paper by Leah Ambler, published in the Journal of Business Compliance (01/2015), examines what went wrong and why from a corporate governance and compliance perspective.

With a focus on the Asia-Pacific region, this conference addressed what the Sustainable Development Goals will mean for business and how business sustainability strategies can be aligned to support their implementation.

The world economy desperately needs more productive investment: to create jobs, to increase productivity and to meet critical global goals like combating climate change. But instead of more productive investment, we are getting rising stock markets. Sadly too many policymakers and journalists don’t know the difference.

This cross-country report analyses the legislation on liability of legal persons for corruption and its enforcement in Eastern Europe and Central Asia, highlighting national practices that may be promoted as good practice. While it focuses on 25 countries participating in the Anti-Corruption Network for Eastern Europe and Central Asia (ACN), examples from OECD countries are also included.

Mongolia’s rapid economic and social development, fuelled by the discovery of significant mineral resources, has exacerbated governance and corruption challenges.

From the early 2000s, sustainability has emerged as a central policy-making consideration as climate change and population growth have heightened concerns about already-stretched natural resources.

This stocktaking report first presents a chronology of how systems for the liability of legal persons have evolved among the 41 Parties to the Anti-Bribery Convention. It then presents a “mapping” of the features of these systems for the 41 Parties.

9 December 2016, Paris: Held on International Anti-Corruption Day, this roundtable provided an opportunity for governments, the private sector, civil society, and the media, to reflect on the liability of legal persons following more than 15 years of work by the OECD Working Group on Bribery to promote its application for foreign bribery.

Some 16 years after joining the OECD Anti-Bribery Convention, Argentina remains in serious non-compliance.

Lithuania has taken an important step on the road to OECD membership by completing the process to become a member of the OECD Anti-Bribery Convention. Lithuania will become the 42nd Party to the OECD Anti-Bribery Convention on 15 July 2017, 60 days after the deposit of its instrument of accession.

Chile must make further progress on key recommendations of the OECD Working Group on Bribery in International Business Transactions, more than three years after its Phase 3 evaluation in March 2014.

Sweden has still not implemented reforms to its Penal Code initially recommended by the OECD Working Group on Bribery in June 2012. Sweden’s legal provisions on corporate liability do not meet the requirements of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions.

This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Lithuania.

Lithuania has taken significant steps to strengthen its legislative framework to combat foreign bribery. Yet further efforts are needed to ensure effective enforcement of anti-bribery laws with regard to corporate liability and imposing sanctions for foreign bribery, including confiscation, according to a new report by the OECD Working Group on Bribery.

8 March 2018, Paris - On the occasion of International Woman's Day, senior decision-makers from the public and corporate worlds, experts, academics and stakeholders considered different policy approaches and implementation tools on how to close gender gaps in the private sector.

Many governments seek to promote and facilitate inward investments that they expect will benefit their economy. This paper looks at the merits of an international framework to facilitate investment in support of sustainable and inclusive growth.

CPI Housing Utilities in Portugal increased to 109.15 points in March from 109.12 points in February of 2020. CPI Housing Utilities in Portugal averaged 55.81 points from 1977 until 2020, reaching an all time high of 109.15 points in March of 2020 and a record low of 4.59 points in January of 1977. This page provides - Portugal Cpi Housing & Utilities- actual values, historical data, forecast, chart, statistics, economic calendar and news.

Military Expenditure in Angola decreased to 2508 USD Million in 2018 from 3063 USD Million in 2017. Military Expenditure in Angola averaged 3250.97 USD Million from 1988 until 2018, reaching an all time high of 7798 USD Million in 2014 and a record low of 207 USD Million in 1992.

Cpi Housing Utilities in Angola increased to 277.25 Index Points in October from 277.16 Index Points in September of 2019. Cpi Housing Utilities in Angola averaged 93.53 Index Points from 2002 until 2019, reaching an all time high of 277.25 Index Points in October of 2019 and a record low of 14.25 Index Points in January of 2002. This page provides - Angola Cpi Housing Utilities- actual values, historical data, forecast, chart, statistics, economic calendar and news.

Though the rate of public spending on healthcare in the Asia/Pacific region is still well below the OECD average, countries there are committing more resources to improving health care quality.

This book discusses scientific and technological tools at the centre of a renewed interest in marine biotechnology that is contributing to a new bioeconomy sector in many countries and offering potential new solutions to global challenges.

Today, Europeans enjoy a much longer life expectancy than the previous generation, but large inequalities in health remain across and within countries. These are largely due to disparities in access to and quality of care, as well as individual lifestyles and behaviours, according to a new joint OECD/European Commission report.

Italy has significantly improved the quality of health care in recent decades but needs to tackle the wide disparities that remain between regions, according to a new OECD report.

The Portuguese National Health Service has responded well to financial pressure, successfully balancing the twin priorities of financial consolidation and continuous quality improvement, according to a new OECD report.