Tax

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

Taxing Wages: Key findings for Australia

The tax wedge for the average single worker in Australia increased by 0.3 percentage points from 28.6 in 2017 to 28.9 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

Revenue Statistics: Key findings for Australia

The tax-to-GDP ratio in Australia decreased by 0.1 percentage points from 27.9% in 2015 to 27.8% in 2016.* The corresponding figures for the OECD average were an increase of 0.3 percentage points from 33.7% to 34.0% over the same period.

Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 1) - Inclusive Framework on BEPS: Action 14

Global Forum releases second round of compliance ratings on tax transparency for 10 jurisdictions

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today the first 10 outcomes of a new and enhanced peer review process aimed at assessing compliance with international standards for the exchange of information on request between tax authorities.

Global Forum on Transparency and Exchange of Information for Tax Purposes: Australia 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

Environmental taxes: Key findings for Australia

This country note provides an environmental tax and carbon pricing profile for Australia. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

Database on instruments used for environmental policy

This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

Strengthening the international community’s fight against offshore tax evasion: Australia, Canada, Chile, Costa Rica, India, Indonesia and New Zealand join multilateral agreement to automatically exchange information

In a boost for international efforts to strengthen co-operation against offshore tax evasion, seven new countries have joined the agreement to exchange information automatically under the OECD/G20 standard.