Tax


  • 6-September-2018

    English

    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.

  • 30-August-2018

    English

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

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Australia

    Australia had the 28th lowest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2015. The average single worker in Australia faced a tax wedge of 28.6% in 2017 compared with the OECD average of 35.9%.

  • 23-November-2017

    English, PDF, 335kb

    Revenue Statistics: Key findings for Australia

    The tax-to-GDP ratio in Australia increased by 0.6 percentage points from 27.6% in 2014 to 28.2% in 2015.* The corresponding figures for the OECD average were an increase of 0.1 percentage points from 33.9% to 34.0% over the same period. In 2016 the OECD average was 34.3%.

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  • 21-August-2017

    English

    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.

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  • 21-August-2017

    English

  • 28-March-2017

    English

    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.

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  • 26-September-2016

    English, PDF, 512kb

    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.

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  • 8-July-2016

    English

    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.

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  • 4-June-2015

    English

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