On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
On 31 March 2015, interested parties were invited to comment on the discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.
Taxing Wages provides unique information on the 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 paid by in-work families. The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they impact on 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 this information for eight household types which vary by income level and household composition and the results reported include the marginal and average tax burdens for one and two earner families and the total labour costs of employers. These data are widely used in academic research and in the preparation and evaluation of social and economic policy making.
Taxing Wages 2015 includes a special feature entitled: ‘Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa.'
Public comments are invited on this discussion draft which deals with work in relation to Action 8 of the BEPS Action Plan.
The OECD will hold a public consultation event on transfer pricing matters on the 6 and 7 July 2015 at the OECD Conference Centre in Paris, France.
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This reports consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; and (B) Tax transparency through information exchange. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan.
The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.
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Finland has the 7th highest tax wedge among the 34 OECD member countries. The average single worker in Finland faced a tax wedge of 43.9% in 2014 compared with the OECD average of 36.0%.