The global economic crisis has had a profound impact on people’s well-being, reaching far beyond the loss of jobs and income, and affecting citizens’ satisfaction with their lives and their trust in governments, according to a new OECD report.

"Canada and the OECD have been working together for five decades to produce better policies for better lives. We must use this partnership to reshape the global economy according to new values of inclusiveness, environmental respect and creative interdependence", said Mr. Gurría.

The global economic crisis has had a profound impact on people’s well-being, reaching far beyond the loss of jobs and income, and affecting citizens’ satisfaction with their lives and their trust in governments, according to a new OECD report.

According to new OECD data, Canada has a highly educated population, due in large part to high attainment rates at the college level. Furthermore, Canadian adults rank near the OECD average on foundational skills development, while Canadian youth rank above average.

Low oil prices and monetary easing are boosting growth in the world’s major economies, but the near-term pace of expansion remains modest, withabnormally low inflation and interest rates pointing to risks of financial instability, according to the OECD’s latest Interim Economic Assessment.

The global economic crisis has had a profound impact on people’s well-being, reaching far beyond the loss of jobs and income, and affecting citizens’ satisfaction with their lives and their trust in governments, according to a new OECD report.

This year’s OECD Ministerial Council Meeting, which we are honoured to chair, will address the issue of investment. The timing could not be better. Growth prospects have improved, but there is still a lot of work to be done. Investment has been hit especially hard since the crisis started and has yet to recover.

The food and agricultural system in the Netherlands is innovative and export-oriented, with high value-added along the food chain and significant world export shares for many products. To maintain and build on this performance, government policy should increasingly focus on measures to boost innovation and improve sustainability performance, according to a new OECD report.

Turkey is a significant and geopolitically critical economy. Its companies, like those from many other countries, operate in corruption-prone sectors and countries. In spite of this, only 10 allegations have come to the attention of Turkish authorities since foreign bribery became an offence in Turkey in 2003.

Turkey will see its greenhouse gas emissions continue their steady rise of recent years without concrete actions to improve energy efficiency and increase the use of renewable energy sources, according to a new OECD report.

The Netherlands has strongly benefited from globalisation, which boosted international trade, cross-border investment and economic growth over the latest decades.

This document contains the proceedings of a Roundtable on Vertical Restraints for On-line Sales held in the February 2013 session of the OECD Competition Committee. Discussions reviewed recent country experiences focusing on how e-commerce affects competition and what are the main vertical restraints competition issues.

The OECD’s Annual Meeting at Ministerial Level reinforced member governments’ support across a broad range of key OECD work.

2018 Questionnaire PMR

La recaudación tributaria sobre PIB de México en 2018 (16.1%) estuvo por debajo del promedio de ALC (23.1%)¹ en la publicación de este año de las Estadísticas tributarias en América Latina y el Caribe en 6.9 puntos porcentuales y por debajo del promedio de la OCDE (34.3%).

The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.

Public comments received on the proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention.

The OECD has updated Article 26 of the OECD Model Tax Convention, which sets out the international standard on exchange of information. The standard provides for information exchange on request, where the information is “foreseeably relevant” for the administration of the taxes of the requesting party, regardless of bank secrecy and a domestic tax interest.

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.

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.

The amount of cross border portfolio investment exceeds 35 trillion USD. To encourage growth and cross-border investment more than 3000 tax treaties around the world based on the OECD Model reduce source taxation on a reciprocal basis.

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

The OECD invites interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of the permanent establishment status in relation to base erosion and profit shifting.

The OECD Committee on Fiscal Affairs invites public comments and input on questions related to the tax challenges of the digital economy. The Committee invites interested parties to send their comments in response to this request for input before 22 December 2013.

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.

Public comments are invited on request for input on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it.

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.

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.

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

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, 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.

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.

The OECD’s Annual Meeting at Ministerial Level reinforced member governments’ support across a broad range of key OECD work.

The OECD is holding three tax events on the side-lines of the 3rd International Conference on Financing for Development in Addis Ababa, Ethiopia.

Tax administrations continue to face the challenges of improving their performance while reducing costs, decreasing compliance burdens for taxpayers tackling non-compliance. Improving taxpayer services, while making non-compliance harder, is helping revenue bodies increase their efficiency and allowing governments to finance important programmes that will further benefit their citizens.

As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics.

On 1 December 2015 the OECD agreed on a common way forward in response to a request submitted by the European Commission pursuant to a mandate from EU Member States to include additional fields in the CRS XML Schema. This request was made further to the work of the European Commission and the EU Member States on the implementation of the Standard for Automatic Exchange of Financial Information in Tax Matters within the European Union.

The OECD today agreed a new framework that would allow all interested countries and jurisdictions to join in efforts to update international tax rules for the 21st Century. The proposal for broadening participation in the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project will be presented to G20 Finance Ministers at their next meeting on 26-27 February in Shanghai, China.

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.

Interested parties are invited to provide comments on a discussion draft which deals approaches to address BEPS involving interest in the banking and insurance sectors under Action 4 (Interest deductions and other financial payments) of the 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 OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.

Current carbon prices are falling short of the levels needed to reduce greenhouse gas emissions driving climate change, but even moderate price increases could have a significant impact, according to new OECD research.

Tax systems play an important role in encouraging investment in education and skills, and in ensuring that investments in skills deliver a healthy financial return for both students and governments, according to a new OECD report.

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.

The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises.

The fourth annual edition of Revenue Statistics in Asian Countries covers seven countries, including Kazakhstan for the first time. It shows that the tax-to-GDP ratio in all these countries are lower than the OECD average of 34.3% in 2015, which highlights that scope remains for increasing tax mobilisation, especially in Indonesia, Kazakhstan, Malaysia and the Philippines to achieve sustainable growth.

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).

International tax experts gathered today at the OECD in Paris to share experiences and identify best practices in the implementation of Tax Inspectors Without Borders (TIWB) programmes.

This paper asks whether free allocation of tradable emission permits in emissions trading systems can weaken emission abatement incentives for firms.