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  • 9-December-2020

    English

    Peer Review of the Automatic Exchange of Financial Account Information 2020

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 100 jurisdictions that committed to commence AEOI from 2017 or 2018. The Global Forum has also begun the reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
  • 8-December-2020

    English

    A set of matrices to map the location of profit and economic activity of multinational enterprises

    This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the purpose of assessing the effect of proposals for the reform of international corporate tax arrangements under consideration by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). They could also serve other analytical purposes in the future. The set consists of a profit matrix and three matrices focusing on indicators of economic activity (turnover, tangible assets and payroll). Each matrix contains data spanning more than 200 jurisdictions (matrix rows) and broken down across more than 200 jurisdictions of MNE ultimate parent (matrix columns), focusing primarily on year 2016. The matrices combine data from a range of sources in a consistent framework, including newly available aggregated Country-by-Country Report (CbCR) data, the ORBIS database, and the OECD Analytical AMNE database. Gaps in data are filled using extrapolations based on macroeconomic data, including via a sophisticated procedure to extrapolate profit based on foreign direct investment (FDI) data. Extensive benchmarking has been undertaken to ensure consistency across the data sources and extrapolations used in the matrices.
  • 3-December-2020

    English, PDF, 369kb

    Revenue Statistics: Key findings for Czech Republic

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in the Czech Republic decreased by 0.1 percentage point from 35.0% in 2018 to 34.9% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 3-December-2020

    English, PDF, 367kb

    Revenue Statistics: Key findings for Sweden

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Sweden decreased by 1.0 percentage points from 43.9% in 2018 to 42.9% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 3-December-2020

    English, PDF, 366kb

    Revenue Statistics: Key findings for Slovenia

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Slovenia increased by 0.2 percentage points from 37.4% in 2018 to 37.7% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 3-December-2020

    English, PDF, 368kb

    Revenue Statistics: Key findings for Chile

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Chile decreased by 0.4 percentage points from 21.1% in 2018 to 20.7% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 3-December-2020

    English, PDF, 447kb

    Revenue Statistics: Key findings for Japan

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Japan increased by 0.7 percentage points from 31.4% in 2017 to 32.0% in 2018.* The corresponding figures for the OECD average were an increase of 0.2 percentage points from 33.7% to 33.9%.

  • 3-December-2020

    English, PDF, 369kb

    Revenue Statistics: Key findings for New Zealand

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in New Zealand decreased by 0.6 percentage points from 32.9% in 2018 to 32.3% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 3-December-2020

    English, PDF, 370kb

    Revenue Statistics: Key findings for Iceland

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Iceland decreased by 1.1 percentage points from 37.2% in 2018 to 36.1% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 3-December-2020

    English, PDF, 367kb

    Revenue Statistics: Key findings for Germany

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Germany increased by 0.3 percentage points from 38.5% in 2018 to 38.8% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

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