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  • 30-April-2020

    English, PDF, 384kb

    Taxing Wages: Key findings for the United Kingdom

    The tax wedge for the average single worker in the United Kingdom remained the same at 30.9 percentage points between 2018 and 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 15-October-2019

    English, PDF, 1,256kb

    Taxing Energy Use: Key findings for the United Kingdom

    This country note explains how the United Kingdom taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 8-September-2019

    English

    Keynote Address to the International Fiscal Association Congress: “Towards the Third Big Bang”

    It is a pleasure to be here at the 73rd Congress of the International Fiscal Association among so many dedicated and passionate tax practitioners.

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  • 13-August-2019

    English

    OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

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  • 13-August-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries 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 minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 21-March-2019

    English

    Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper)

    This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

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  • 15-October-2018

    English

    Global Forum publishes compliance ratings on tax transparency for further seven jurisdictions

    The Global Forum published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).

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  • 15-October-2018

    English

  • 17-September-2018

    English, PDF, 129kb

    Effective carbon rates: Key findings for the United Kingdom

    This country note for the United Kingdom provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 29-June-2018

    English

    Estonia joins the Multilateral Instrument and the United Kingdom deposits ratification instrument

    Estonia becomes the 82nd jurisdiction to join the MLI. Estonia’s signature follows the signatures by Kazakhstan, Peru and the United Arab Emirates earlier this week. JAlso today, the United Kingdom deposited its instrument of ratification for the Multilateral Instrument with the OECD.

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