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 edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. I

Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established f