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Competition Economics Workshop for Chief and Senior Economists

Seoul, 2-4 May 2018: This workshop, co-organised by the OECD-Korean Policy Centre and the International Competition Network, provided senior and chief economists with a comprehensive programme on competition economics that will include merger simulation, buyer power, big data, platforms and multi-sided markets, fundamentals of IO and Game Theory among others.




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Sector-wide Schemata PMR 2018

Sector-wide Schemata PMR 2018




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Economy-wide Schemata 2018 PMR Economy-wide

Economy-wide Schemata 2018 PMR Economy-wide




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Economy wide PMR Indicators (July 2019)

Economy wide PMR Indicators (July 2019)




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OECD PMR database July 2019- Economy wide

OECD PMR database July 2019 - Economy wide




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OECD World Bank Economy wide PMR Indicators

OECD World Bank Economy wide PMR Indicators




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Fighting bid rigging in the procurement of public works in Argentina

Argentina’s competition authority has partnered with the OECD to step up its fight against bid rigging and boost competition for public works in accordance with OECD recommendations and good practices. This report presents the result of an analysis of Argentina's procurement of public works and provides recommendations for change.




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OECD WBG Sector Indicators in Excel

OECD WBG Sector Indicators in Excel




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OECD Network Sector Regulation Indicators

OECD Network Sector Regulation Indicators




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How's life in Mexico?

This note presents selected findings based on the set of well-being indicators published in How's Life? 2020.




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Taxing Wages: Key findings for Mexico

The tax wedge for the average single worker in Mexico increased by 0.4 percentage points from 19.7 in 2018 to 20.1 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Mexico had the 34th lowest tax wedge among the 36 OECD member countries, occupying the same position in 2018.




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Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention

Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention




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OECD Appoints New Head of Transfer Pricing Unit

OECD Appoints New Head of Transfer Pricing Unit




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Peer Review Report of Austria - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Austria.




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Peer Review Report of the United Kingdom - Combined Phase 1 + Phase 2

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the United Kingdom .




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Peer Review Report of Luxembourg - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Luxembourg.




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Tax: Jurisdictions move towards full tax transparency

Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.




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Revenue bodies and banks move towards transparent compliance

Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.




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OECD meets with business commentators on the valuation of intangibles for transfer pricing purposes 7-9 November 2011

Meeting with Business Representatives on definitional and ownership issues related to transfer pricing of intangibles: 7-9 November 2011




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New head of the OECD's Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed

Ms. Marlies de Ruiter has been appointed Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Center for Tax Policy and Administration. She will take up her duties on 1 February 2012.




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Less income inequality and more growth - Are they compatible?

Can both less income inequality and more growth be achieved? A recent OECD study sheds new light on the link between policies that boost growth and the distribution of income.




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Post-crisis debt overhang: Growth implications across countries

Public debt in the OECD area passed annual GDP in 2011 and is still rising. This paper was prepared for the Reserve Bank of India Second International Research Conference 2012: “Monetary Policy, Sovereign Debt and Financial Stability: The New Trilemma”, 1-2 February, 2012 in Mumbai, India




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New head of the Global Forum on Transparency and Exchange of Information for Tax Purposes is appointed

Ms. Monica Bhatia has been appointed Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes. She will take up her duties on 1 April 2012.




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Tax evasion: Pressure to end tax evasion grows as the Global Forum publishes new reviews

The Global Forum on Transparency and Exchange of Information for Tax Purposes has just completed peer reviews of 11 jurisdictions. This brings to 70 the number of peer review reports completed since March 2010.




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Peer Review Report of Chile - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Chile.




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OECD Working Party No. 6 invites comments on certain transfer pricing timing issues

OECD invites comments on certain transfer pricing timing issues




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OECD Working Party No. 6 releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines

OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines.




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OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles

OECD Working Party No. 6 releases a discussion draft on the Transfer Pricing Aspects of Intangibles




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OECD Taxation Working Paper No. 13: Taxes and Investment in Skills

This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries, India and South Africa.




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Tax: The Global Forum on Tax Transparency welcomes Pakistan as new member

Pakistan has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 111th member of the Global Forum, it will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.




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OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.




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Latin America: Tax revenues are rising, but still low and varied among countries

Tax revenues in Latin American countries are lower as a proportion of their national incomes than in most OECD countries, but are rising slowly. Revenue Statistics in Latin America shows that the average tax revenue to GDP ratio in the 15 Latin American countries covered by the report increased from 19% in 2009 to 19.4% in 2010, after falling from a high point of 19.7% in 2008.




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OECD meets with business commentators on the discussion drafts on Intangibles, Safe Harbours and Timing Issues

On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.




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Forum on Tax Administration's Offshore Compliance Network meets in Tokyo

News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo




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Public comments received on the revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.




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OECD takes aim at software technologies used by businesses to evade taxes

The OECD has released a study to help all countries understand and address the risks of sales suppression software. It describes some of the most common electronic sales suppression techniques and shows how these methods can be detected by tax auditors. The report also considers the approaches already adopted by countries in combating this risk and highlights a number of best practices.




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The Global Forum on Tax Transparency welcomes Azerbaijan and the Kingdom of Lesotho as new members

Azerbaijan and the Kingdom of Lesotho have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 119th and 120th members of the Global Forum, they will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.




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Fiscal and Taxation Reforms for a More Inclusive Growth in China

The fiscal and taxation reforms will be more than ever necessary in China to ensure that growth becomes more inclusive. So far, China has had a major success in reducing the poverty. But additional tax reforms will be needed to reduce further inequality in disposable income and across regions, as well as to help reduce the rural-urban divide.




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OECD reports new developments in tax information exchange

OECD Secretary-General Angel Gurria has presented a report to G20 Finance Ministers and Central Bank Governors that highlights measures to ensure that all taxpayers pay their fair share.




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Tax administration: OECD publishes new comparative information on OECD and other advanced and emerging economies

This fifth edition describes institutional setups, organisational arrangements and reforms, aspects of strategic management and human resource management, resources for tax administration, important areas of operational performance, the use of technology, and elements of the legislative and administrative framework for tax administration across the 52 economies covered by the series.




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Secretary-General’s participation to G8 Summit’s Working Lunch (Northern Ireland, 18th June 2013)

Mr. Angel Gurría, Secretary-General of the OECD, attended the Working Lunch of the G8 Summit and delivered the OECD report “A Step Change in Tax Transparency - Delivering a standardised, secure and cost effective model of bilateral automatic exchange for the multilateral context” and remarks on Trade, Tax, Transparency which are the key priorities of the UK G8 Presidency for the Summit.




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Choosing fiscal consolidation instruments compatible with growth and equity

This study proposes a structured approach to selecting instruments of fiscal consolidation that are consistent with growth, equity and global-rebalancing objectives, which is then illustrated with a particular application.




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OECD calls on G20 finance ministers to support next steps in clampdown on tax avoidance

The OECD today presented to G20 finance ministers plans for a two-pronged attack on tax avoidance and evasion from both companies and individuals.




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OECD invites public comments on the White Paper on Transfer Pricing Documentation

As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.




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Global Forum on Tax Transparency: New reports review jurisdictions’ information exchange

The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.




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Public comments on new draft elements of the OECD International VAT/GST Guidelines are published

Following the recent invitations for public comment on four new draft elements of the OECD International VAT/GST Guidelines, the OECD has now published the comments received which will be used to inform the OECD’s work in this area.




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G20 Leaders’ Summit: Growth and Global Economy

Building an international tax system that is transparent, efficient and fair, will serve our economies, our governments and our citizens, said OECD Secretary-General at the G20 summit in St. Petersburg.




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OECD’s Gurría presents G20 Leaders with proposal to tackle tax evasion

OECD Secretary-General Gurría today presented to G20 Leaders ground-breaking proposals to tackle tax evasion and avoidance by both companies and individuals. The proposals establish automatic exchange of information for tax purposes as the new international standard for tax co-operation and set out the Action Plan on Base Erosion and Profit Shifting (BEPS), which was first presented to G20 Finance Ministers in Moscow in July 2013.




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OECD releases new tax policy working papers

"Tax Policy Landscape Five Years after the Crisis" discusses how tax policies have responded to fiscal and macroeconomic developments over the past five years and these longer-term structural economic developments on. "Tax Reform in the People's Republic of China" compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past.




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The Fight Against Tax Fraud and Tax Evasion: Towards a New Global Standard on Automatic Exchange of Tax Information

Vast amounts of money are kept off-shore and go untaxed. The more we do to combat tax fraud and evasion, the more resources we will have to finance growth-enhancing public investment, restore the health of public finances, and put the euro area economy back on a sustained and long-term recovery, said OECD Secretary-General.