This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, S

This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporti