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OECD leads the development of international tax rules, addressing tax barriers to trade and investment while also tackling tax evasion and avoidance. More information about this thematic collection
This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global...
In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as lithium, which is primarily used for battery production. The schedule...
This paper explores tax arbitrage incentives and behaviours in OECD countries, and their implications for tax systems more broadly. It focuses on how OECD tax systems might encourage business owners, in particular owners of unincorporated businesses...
Intergovernmental fiscal transfers (IFTs) play a crucial role in addressing vertical and horizontal imbalances, promoting equitable service delivery, and aligning local spending with national priorities across OECD countries. However, their design...
To mark the 10th anniversary of the Global Forum on Tax Transparency and Exchange of Information for Tax Purposes, which brings together more than 150 countries, former UK Prime Minister Gordon Brown explains how the G20 launched the crackdown on...
Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world.
Just Released! OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
