Bermuda became the 33rd signatory of the Multilateral Competent Authority Agreement for the automatic exchange of Country-by-Country reports (CbC MCAA), which is based on Article 6 of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and puts in place the automatic exchange framework for exchanging Country-by-Country Reports, as contemplated by BEPS Action 13.
The main international organisations working on taxation – the IMF, OECD, UN and WBG – have announced today further details on how they will act together through a Platform for Collaboration on Tax as a response to the growing importance of taxation in the international financing for development debate to achieve the UN Sustainable Development Goals.
English, PDF, 223kb
This report highlights the progress we have made to date to improve global tax transparency, identifying the weaknesses which remain, and outlining possible next steps where the OECD can work to support a collective response to these latest developments.
The key to international tax co-operation is effective exchange of information and the OECD has been at the forefront of international efforts to promote all forms of information exchange. In recent years, enormous progress has been made to establish high standards of tax transparency and information sharing so as to improve tax authorities' ability to deter, detect and disrupt tax evasion and avoidance.
La communauté internationale devrait rappeler à l'ordre tous les récalcitrants qui n'appliquent pas encore les normes de transparence fiscale adoptées au niveau international, a déclaré le Secrétaire général de l'OCDE, Angel Gurría, dans un nouveau rapport à l'intention du Groupe des Vingt (G20)
Une réunion thématique spéciale du Réseau Joint International Tax Shelter Information and Collaboration (JITSIC) s’est tenue mercredi 13 avril au siège de l’OCDE à Paris,
La charge fiscale pesant sur le salarié moyen est restée constante à 35.9 % dans les pays de l’OCDE en 2015, mettant ainsi un terme à une série de hausses annuelles depuis 2011, selon un nouveau rapport.
English, PDF, 175kb
Portugal is ranked 11th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 42.1% in 2015, compared with the OECD average of 35.9%. The country occupied the 12th position in 2014.
English, PDF, 176kb
Luxembourg is ranked 17th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 38.3% in 2015, compared with the OECD average of 35.9%. The country occupied the same position in 2014.
English, PDF, 175kb
Finland has the 7th highest tax wedge among the 34 OECD member countries. The country occupied the same position in 2014. The average single worker in Finland faced a tax wedge of 43.9% in 2015 compared with the OECD average of 35.9%.