This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Canada, Iceland, India, Israel, New Zealand and the People’s Republic of China signed today the Multilateral Competent Authority agreement for the automatic exchange of Country-by-Country reports (“CbC MCAA”), bringing the total number of signatories to 39 countries. The signing ceremony took place in Beijing, China.
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Canada has the 10th lowest tax wedge among the 34 OECD member countries. The country occupied the same position in 2014. The average single worker in Canada faced a tax wedge of 31.6% in 2015 compared with the OECD average of 35.9%.
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The tax burden in Canada increased by 0.3 percentage points from 30.5% to 30.8% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.
Soucieux d’appuyer les efforts internationaux déployés en vue de renforcer la coopération contre la fraude fiscale extraterritoriale, sept nouveaux pays ont rejoint l’accord sur l’échange automatique de renseignements conforme à la norme établie par l’OCDE et le G20.
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The GST revenues in Canada (for central government and provinces) accounted for 13.7% of total tax revenue in 2012, well below the OECD average of 19.5%.
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Agreement between Canada and Bermuda for the exchange of information relating to tax matters
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Agreement between Canada and the Netherlands Antilles for the exchange of information relating to tax matters
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This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
Cette réunion du Forum mondial de l’OCDE sur la fiscalité a rassemblé des représentants de 40 gouvernements OCDE et non OCDE qui sont engagés envers les principes de transparence et d’échange effectif de renseignements à des fins