Taxation - OECD
2025年3月13日 · The OECD produces internationally comparable tax data, analysis and policy advice with the aim of helping governments around the world to design and implement …
Tax Challenges Arising from the Digitalisation of the Economy
Enhanced transparency and exchange of information to put an end to bank secrecy and fight tax evasion and avoidance
Tax Policy Reforms 2024 - OECD
The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to …
Average tax revenues in the OECD remain steady as spending …
The average level of tax revenues among OECD countries was largely unchanged in 2023 as governments sought to ease cost-of-living pressures amid growing spending challenges …
Global Minimum Tax - OECD
2025年3月13日 · The global minimum tax, which is based on the Global Anti-Base Erosion (GloBE) Model Rules, ensures that large multinational enterprises pay a minimum level of tax …
Tax Morale - OECD
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing …
Tax Incentives and the Global Minimum Corporate Tax - OECD
The report considers the existing use of tax incentives in developed and developing countries, analyses key provisions of the GloBE Rules and shows how they may impact different types of …
Corporate Tax Statistics 2024 - OECD
Corporate Tax Statistics is an OECD flagship publication on corporate income tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) …
Tax Administration 2019 - OECD
The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and …
Consumption Tax Trends 2006 - OECD
This publication presents information about VAT/GST rates in OECD member countries as well as provisions for the taxation of motor vehicles, alcoholic beverages, tobacco, and fuels.