01 / Report2026
OECD
Tax Policy Reforms 2026
A comparative account of tax changes introduced or announced during 2025, with the economic and revenue context behind those reforms.
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T&M / The considered collection
Essential reading.
Carefully selected.
Official reports, practical guides, and foundational texts worth your attention. We explain why each one matters and where to begin; the full publication stays with its publisher.
Curated 13 October 2026A good place to begin
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25 publications
OECD
A comparative account of tax changes introduced or announced during 2025, with the economic and revenue context behind those reforms.
OECD
Comparative evidence on corporate taxation, including statutory rates, effective tax measures and corporate tax revenues.
OECD
Comparative information on the organisation, services and operation of tax administrations across advanced and emerging economies.
OECD
A common statistical framework for comparing the level and composition of tax revenues across OECD countries.
OECD
Comparative material on VAT/GST and excise systems, their design features and consumption-tax trends.
OECD
Comparative analysis of taxes and benefits affecting labour income, with a focus on the progressivity of labour taxation.
OECD
The OECD’s consolidated 2022 guidance on applying the arm’s length principle to transactions between associated enterprises.
OECD
Consolidated material on the simplified and streamlined approach to baseline marketing and distribution activities.
OECD
The operative model framework for the global minimum tax, including scope, computations and key definitions.
OECD
The 2026 consolidated explanation of the GloBE Model Rules, intended to support consistent interpretation and application.
OECD
The BEPS Action 13 report establishing the master file, local file and country-by-country reporting approach.
OECD
The BEPS Action 14 report on making treaty-related dispute-resolution mechanisms more effective.
OECD
The Crypto-Asset Reporting Framework and the 2023 update to the Common Reporting Standard, brought together in one publication.
OECD
A vision for the digital transformation of tax administration and its connection with the systems taxpayers already use.
United Nations
Practical guidance on transfer-pricing analysis, policy and administration, with a developing-country perspective.
United Nations
The 2021 UN model convention and commentary used as a reference in bilateral tax-treaty negotiations.
United Nations
Guidance on mechanisms for avoiding and resolving disputes under domestic income-tax rules and tax treaties.
IMF
An IMF staff note comparing taxation of income from wealth, wealth holdings and wealth transfers.
UAE Federal Tax Authority
The FTA’s general introduction to the UAE corporate-tax system, organised as a broad explanatory guide.
UAE Federal Tax Authority
The FTA’s explanatory guide to transfer pricing under UAE corporate tax, covering the arm’s length principle, analysis and documentation.
UAE Federal Tax Authority
The FTA’s guide to the corporate-tax treatment of Free Zone Persons, including qualifying status and relevant activities.
Saudi ZATCA
ZATCA guidance on the advance pricing agreement process and the information relevant to an application.
Oman Tax Authority
An official guide to input-tax deduction, supporting evidence, mixed use and related adjustments under Oman VAT.
Qatar General Tax Authority
The GTA’s public guide introducing the Qatar Pillar Two framework, scope tests and entity classification.
Qatar General Tax Authority
The GTA’s public explanatory guide to capital gains, disposals, exemptions and related reporting under Qatar income tax.