OECD Taxation Working Papers

Organisation for Economic Co-operation and Development2026-04-11 收录

国际税收政策

税收经济研究

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Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.

Pillar One ‑ Amount B: Inclusive Framework on BEPS

国际税收政策

跨国企业税务

As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides fo

Organisation for Economic Co-operation and Development90

Tax Challenges Arising from Digitalisation – Economic Impact Assessment: Inclusive Framework on BEPS

国际税收政策

数字化经济影响

In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars

Organisation for Economic Co-operation and Development70

OECD Secretary‑General Tax Report to G20 Finance Ministers and Central Bank Governors (India, February 2023)

国际税收政策

数字经济税收

This report sets out the latest developments in international tax reform since October 2022, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the E

Organisation for Economic Co-operation and Development50

Convergence in Growth Rates: The Role of Capital Mobility and International Taxation

经济增长趋同

国际税收政策

We consider the role of capital mobility and international taxation. In explaining the observed diversity in long-term growth rates. Our major finding is that, under capital mobility, international di

NBER1992-11-01 更新90

Simplifier les règles au bénéfice de la sécurité juridique en matière fiscale et de la croissance : Rapport de l'OCDE au G20

国际税收政策

跨国企业税务

La fiscalité des activités d'investissement transfrontalières est intrinsèquement plus complexe que la conformité fiscale relative aux activités purement nationales, en raison de l'interaction entre p

Organisation for Economic Co-operation and Development50

OECD Taxation Working Papers

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