Fiscalité


  • 22-June-2015

    English

    Competitiveness Impacts of the German Electricity Tax - Environment Working Paper

    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.

    Related Documents
  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for Germany

    Germany has the 3rd highest tax wedge among the 34 OECD member countries. The average single worker in Germany faced a tax wedge of 49.3% in 2014 compared with the OECD average of 36.0%.

  • 10-December-2014

    English, PDF, 352kb

    Key findings for Germany: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Germany increased by 0.2 percentage points from 36.5% to 36.7% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The German standard VAT rate is 19%, which is very close to the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 29-October-2014

    English

    Global Forum on Transparency & Exchange of Information for Tax Purposes: Speech by A. Gurría

    "We have to transition to more transparent, multilateral mechanisms. Thanks to your hard work, taxation is finally catching up with globalisation, making it more redistributive, harnessing its potential for social progress and justice, making people’s lives better. People sometimes forget that this is what taxation, indeed what economics is all about.", said the OECD Secretary-General at the Global Forum.

  • 18-décembre-2012

    Français

    Vers un prix de carbone cohérent et efficace en Allemagne ? Document de travail de l'environnement No. 52

    Ce rapport examine les prix du carbone qui se dégagent de trois instruments économiques clés en Allemagne : taxes sur l’énergie, taxes sur les véhicules et système d'échange de quotas d'émission de l’UE. Il aborde aussi le recours aux tarifs d’achat pour encourager la production d’électricité, en mettant l’accent sur les coûts de réduction des émissions de GES.

  • 2-mars-2009

    Français

    L’Île de Man signe un accord sur l’échange de renseignements fiscaux avec l’Allemagne

    L’Île de Man et l’Allemagne ont annoncé avoir signé un accord bilatéral pour l’échange de renseignements à des fins fiscales, ce qui porte à 13 le nombre d’accords similaires conclus par l’Île de Man.

    Documents connexes
    Also AvailableEgalement disponible(s)
  • 18-avril-2008

    Français

    L’Allemagne signe la Convention OCDE/Conseil de l’Europe concernant l’assistance administrative mutuelle en matière fiscale

    Dans une économie mondiale désormais ouverte, cette signature contribuera à combattre plus efficacement la fraude fiscale transnationale.

    Documents connexes