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Books and Papers

Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (Stage 1)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317401e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-more-effective-map-peer-review-report-sweden-stage-1_9789264285736-en
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This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Sweden, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Making Dispute Resolution More Effective – MAP Peer Review Report, France (Stage 1)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317421e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-more-effective-map-peer-review-report-france-stage-1_9789264285774-en
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Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...

Statistics

Tax on property
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    http://data.oecd.org/tax/tax-on-property.htm
  • DATA
Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes...
Making Dispute Resolution More Effective – MAP Peer Review Report, Austria (Stage 1)
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317411e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/making-dispute-resolution-more-effective-map-peer-review-report-austria-stage-1_9789264285750-en
  • READ
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Austria, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Permit allocation rules and investment incentives in emissions trading systems
Click to Access:
    http://oecd.metastore.ingenta.com/content/c3acf05e-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/permit-allocation-rules-and-investment-incentives-in-emissions-trading-systems_c3acf05e-en
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This paper argues that, in situations where choices are made between mutually exclusive investment projects and where there are economic rents, free allocation of tradable emission permits in emissions trading systems can weaken incentives for firms...
 
Focus


Cover Image Did You Know

Thematic Video on Taxation

In 2014, consumption taxes account for approximately one third of the total taxes collected in OECD countries. VAT is the main one, both in terms of revenue and geographical coverage.
 
 
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