Key findings for the United States: OECD Revenue Statistics and Consumption Tax Trends 2014

The tax burden in the United States of America increased by 1percentage point from 24.4% to 25.4% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The United States is the only OECD country that employs a retail sales tax rather than a value added tax (VAT) as the principal consumption tax.

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• Revenue Statistics 2014 - en
• Consumption Tax Trends 2014 - VAT/GST and excise rates, trends and policy issues - en

Harmonising African Revenue Statistics

African tax administration representatives gathered under the auspices of the African Union Commission in Addis Ababa (Ethiopia) on 25-26 November 2014 to set the framework for harmonising their revenue statistics.

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• Flyer: Revenue Statistics in Africa

OECD releases 2013 mutual agreement procedure statistics

The OECD has released statistics on the MAP caseloads of OECD member countries and certain Partner economies for the 2013 reporting period.

Release of a discussion draft on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan

Public comments are invited on a discussion draft which deals with follow-up work mandated by the Report on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan.

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• Public comments received on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan

Switzerland takes important step to boost international cooperation against tax evasion

Switzerland has today become the 52nd jurisdiction to sign the Multilateral Competent Authority Agreement, which will allow it to go forward with plans to activate automatic exchange of financial account information in tax matters with other countries beginning in 2018.

Developing countries and BEPS

Engagement of developing countries in the international tax agenda, including on BEPS, is imperative, in particular to ensure they receive appropriate support to address the specific implementation challenges they face. The input received from developing countries has been fed directly into the development of the BEPS Action Plan.

Discussion Draft of the Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to Low Value-Adding Intra-Group Services

Action 10 of the Action Plan on Base Erosion and Profit Shifting directs the OECD to develop transfer pricing rules to provide protection against common types of base eroding payments. A discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services was released for comment by interested parties today

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• For comment: Discussion draft on BEPS Action 10
• Planned stakeholder input in OECD tax matters

Release of discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan

The Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention.

Related Documents

• Public comments received on discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 - Phase 2: Implementation of the Standard in Practice

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

The

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 - Phase 2: Implementation of the Standard in Practice

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on