2025年3月5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 …

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 …

2025年3月5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 on their …

The report describes some of the key developments in international tax reform since February 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the …

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 …

Enhanced transparency and exchange of information to put an end to bank secrecy and fight tax evasion and avoidance

This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation …

Since 1963, the OECD Draft and later Model Convention for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital has had wide repercussions on the …

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 …

It explores how tax systems can mitigate or exacerbate inequality with a focus on the distribution of income and wealth and identifies scope for potential reform. It zooms in on the specific tax …