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Posts published in “OECD”

The AEOI Standard and Tax Transparency

Source: OECD 2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial accounts and assets pursuant to…

Justice in International Tax Law

Article by: Peter Hongler (University of St.Gallen) Only 38 years ago, the great German scholar Klaus Tipke wrote that the term “justice” has rarely been…

OECD | Tax revenues have reached a plateau

Source: OECD Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according to new OECD research. This…

International Taxation of E-commerce Business Income

Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured…

Double Tax Treaties: An Introduction

Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current…

OECD – Revenue Statistics 2019

This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.Available:…