Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process.
The peer review process is conducted in two stages. Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Germany.
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The tax-to-GDP ratio in Germany increased by 0.5 percentage points, from 37.1% in 2015 to 37.6% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
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This note presents selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.
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This note presents selected findings based on the set of well-being indicators published in How's Life? 2017.
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Life expectancy in Germany is close to the OECD average, but Germans drink and smoke more than people in many other countries, and obesity rates are increasing. While access to care in Germany is generally good, quality of care indicators show mixed results. Germany spends more on health care than most other countries and is better equipped with health workers and physical resources.
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
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Selected findings for Germany from the report "Preventing Ageing Unequally"
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Selected findings for Germany from the report "The Pursuit of Gender Equality: An Uphill Battle"
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.