In January of this year I visited the Mexican state of Tabasco– a state crossed by rivers and facing the Gulf of Mexico. The state’s population has doubled over the past 30 years and its economy relies heavily on oil and natural gas resources. It has its challenges as well: unemployment, poverty and a lack of resources.

An early leader in environmental policy, the Netherlands has decoupled greenhouse gas emissions from economic growth and virtually eliminated landfilling over the past decade. Yet a very fossil fuel-intensive energy mix and looming pressures from traffic congestion and intensive farming are creating new challenges, according to a new OECD report.

This country note provides an environmental tax and carbon pricing profile for the Netherlands. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

The Netherlands has responded to new global goals and challenges by integrating its aid, trade and investment agendas, and is an innovator in using aid flows to mobilise significant additional and responsible resources from the private sector, according to a new OECD report.

As part of continuing efforts to improve the international tax framework, the OECD has released the first analysis of individual country efforts to improve dispute resolution mechanisms.

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.

Somalia recorded 928 Coronavirus Cases since the epidemic began, according to the World Health Organization (WHO). In addition, Somalia reported 44 Coronavirus Deaths. This page includes a chart with historical data for Somalia Coronavirus Cases.

Somalia recorded 44 Coronavirus Deaths since the epidemic began, according to the World Health Organization (WHO). In addition, Somalia reported 928 Coronavirus Cases. This page includes a chart with historical data for Somalia Coronavirus Deaths.

Somalia recorded 106 Coronavirus Recovered since the epidemic began, according to the World Health Organization (WHO). In addition, Somalia reported 44 Coronavirus Deaths. This page includes a chart with historical data for Somalia Coronavirus Recovered.

This country note provides an environmental tax and carbon pricing profile for Turkey. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.

This publication assesses the impact of previous competition law and policy reviews in nine Latin American countries: Argentina, Brazil, Chile, Colombia, El Salvador, Honduras, Mexico, Panama and Peru. This report was discussed during the 2012 annual meeting of the OECD-IDB Latin American Competition Forum held in the Dominican Republic.

Well-functioning judicial systems play a crucial role in determining economic performance – notably by guaranteeing the security of property rights and the enforcement of contracts – but not all countries’ judiciaries operate at the same level of efficiency.

An 11-month investigation by the OECD in cooperation with the Greek authorities has identified a wide range of regulations and legal provisions that undermine competition.

This document is a guide prepared for competition authorities to help them assess the expected impact of their activities. It provides a simple and easily-applicable methodology for determining the likely benefits that consumers will derive from the agencies’ decisions as well as suggestions on how to present the results of the assessment to ensure that these are correctly interpreted.

Disruptive innovations are beginning to transform legal services and the manner in which they are delivered. Competition authorities can play a role in advocating for regulatory systems that reflect current market realities and ensure market access for pro-competitive disruptive innovations.

Turkey’s manufacturing sector has expanded considerably but not efficiently and competitively enough.

Productivity growth is essential to providing sustainable increases in living standards. Malaysia has reached a development stage where growth needs to be driven more by productivity gains than the sheer accumulation of capital and labour inputs.

This report analyses procurement rules and regulations in Mexico's state-owed petroleum company (PEMEX) and makes policy recommendations to promote competition and fight bid rigging in accordance with international best practices.

This note presents selected findings based on the set of well-being indicators published in How's Life? 2020.

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Austria.

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the United Kingdom .

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Luxembourg.

Uruguay has signed 7 new agreements providing for the exchange of tax information, showing its willingness to implement the global standards.

Ms. Marlies de Ruiter has been appointed Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Center for Tax Policy and Administration. She will take up her duties on 1 February 2012.

The Global Forum on Transparency and Exchange of Information for Tax Purposes has just completed peer reviews of 11 jurisdictions. This brings to 70 the number of peer review reports completed since March 2010.

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Chile.

OECD invites comments on certain transfer pricing timing issues

OECD releases a discussion draft on the revision of the Safe Harbours section of the Transfer Pricing Guidelines.

Financial crimes, including corruption, tax fraud and money laundering, are a threat to all countries, both developing and developed. The sums are vast. Estimates have put total proceeds from all illicit activities at 3.6% of global GDP.

Furthering its efforts to strengthen international tax co-operation, the OECD has issued two new reports on automatic exchange and tax confidentiality. The report on automatic exchange of information describes what it is, how it works, where it stands and what challenges remain. The report on confidentiality of information exchanged examines all aspects of ensuring the protection of information exchanged for tax purposes.

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.

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 OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits.

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on the revision of the Safe Harbours Section in Chapter IV of the Transfer Pricing Guidelines. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on timing issues relating to transfer pricing. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

Invitation to attend the OECD-BIAC public briefing session on TRACE and FATCA

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.

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 Council has approved the revision of Section E on safe harbours in Chapter IV of the Transfer Pricing Guidelines. New guidance provides opportunities for countries to relieve some compliance burdens and to provide greater certainty for cases involving smaller taxpayers or less complex transactions. It encourages the use of bilateral or multilateral safe harbours and provides sample MOUs to establish bilateral safe harbours.

As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Comments of interested persons are requested by 1 October 2013.

The OECD released for public comment a Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The Revised Discussion Draft updates and expands an earlier discussion draft released in June 2012 to reflect comments received and further discussions of country delegates to Working Party No. 6 of the Committee on Fiscal Affairs. Comments of interested persons are requested by 1 October 2013.

The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.

This paper describes the features of the tax, recounts the story of its interplay between fiscal adjustment and helping meet the obligations to raise taxes, and implications for competitiveness and carbon leakage, environmental effectiveness and equity issues, and draws conclusions regarding why it happened, and provides tentative insights for other countries in a similar situation.

On 30 July 2013, the OECD invited comments from interested parties on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles. The comments received in response to this invitation have been published.

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 invites public comments on a discussion draft that includes proposed changes to the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.

The OECD Committee on Fiscal Affairs invites public comments on a discussion draft that includes various technical changes to be included in the next update to the OECD Model Tax Convention.