Latest Documents


  • 5-November-2018

    English

    OECD Skills Strategy Diagnostic Report: Korea 2015

    Skills are central to Korea’s future prosperity and the well-being of its people. The OECD Skills Strategy Diagnostic Report: Korea identifies 12 skills challenges that need to be addressed to build a more effective skills system in Korea. These challenges were identified through: 1) the OECD’s recent data and research; 2) the national data and research; 3) a diagnostic workshop 4) fact-finding interviews with key stakeholders in Korea. The report has also benefited from ongoing dialogue and consultation with a wide range of Korean stakeholders. The first nine challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the 'enabling' conditions that strengthen the overall skills system. Success in tackling these skills challenges will boost performance across the whole skills system. All of the challenges identified are strongly interlinked, and their connections with each other are identified throughout the report. Failure to look beyond policy silos will have implications for specific groups in Korea, such as youth, as well as for the economy and society’s ability to recover following the economic crisis and build a solid foundation for future prosperity.
  • 26-April-2018

    English

    Taxing Wages 2018

    This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.Taxing Wages 2018 includes a special feature entitled: 'Differences in the Disposable Incomes of Households with and without Children'.
  • 20-April-2018

    English

    Tax and Development Programme: Assisting Developing Countries on Extractive Industries

    In close collaboration with the G20 Development Working Group, the OECD is working to develop practical tools to assist developing countries improve their understanding of comparability analysis in mineral product transactions. This work supplements the OECD and G20’s wider work on combating BEPS, with the development of a practical toolkit on improving access to transfer pricing comparability data.

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  • 19-April-2018

    English

    OECD addresses the misuse of residence/citizenship by investment schemes

    Today’s revelations from the “Daphne Project” on the Maltese residence and citizenship by investment schemes underline the crucial importance of the the OECD’s work to ensure that the integrity of the OECD/G20 Common Reporting Standard (CRS) is preserved and that any circumvention is detected and addressed.

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  • 19-April-2018

    English

    OECD to release Taxing Wages 2018 on Thursday 26 April

    Taxing Wages 2018, the OECD’s annual publication on the taxes levied on wages and salaries in member countries, will be released on Thursday 26 April at 11:00 Paris time (09:00 GMT).

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  • 18-April-2018

    English

    OECD and IGF invite comments on a draft practice note that will help developing countries address profit shifting from their mining sectors via excessive interest deductions

    Building on BEPS Action 4, this practice note has been prepared by the OECD under a programme of co-operation with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), to help guide tax officials on how to strengthen their defences against BEPS. Deadline for comment: 18 May 2018.

  • 17-April-2018

    English

    Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard

    The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in order to help prevent such abuse; and explained next steps the OECD will undertake to further address the issue, assisted by public input.

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  • 13-April-2018

    English, PDF, 166kb

    rs-oecd-infographic

    revenue statistics OECD infographic

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  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Estonia

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 12-April-2018

    English, PDF, 264kb

    Taxation Household Savings: Key findings for Luxembourg

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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