Partager

Par Date


  • 30-July-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
  • 30-July-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
  • 26-juillet-2019

    Français

    L'Eswatini adhère au Cadre inclusif sur le BEPS

    L'Eswatini a formellement adhéré au Cadre inclusif et s'est ainsi engagée à mettre en œuvre l'ensemble des mesures adoptées dans le cadre du Projet BEPS, ce qui porte à 132 le nombre total de pays et de juridictions qui y participent sur un pied d'égalité.

    Documents connexes
    Also AvailableEgalement disponible(s)
  • 24-July-2019

    English

    Tax revenues in Asian and Pacific economies rebound

    Tax-to-GDP ratios increased in the majority of Asian and Pacific economies covered by a new OECD report published today. Nine of the economies in the publication increased their tax-to-GDP ratios between 2016 and 2017, compared with only three in the preceding year, according to Revenue Statistics in Asian and Pacific Economies 2019.

    Related Documents
    Also AvailableEgalement disponible(s)
  • 24-July-2019

    English, PDF, 360kb

    Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Malaysia

    Malaysia's tax-to-GDP ratio was 13.6% in 2017, below the OECD average (34.2%) by 20.6 percentage points, and also below the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

    Related Documents
  • 24-July-2019

    English, PDF, 359kb

    Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Indonesia

    Indonesia's tax-to-GDP ratio was 11.5% in 2017, below the OECD average (34.2%) by 22.7 percentage points, and also below the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

    Related Documents
  • 24-July-2019

    English

    Revenue Statistics in Asian and Pacific Economies 2019

    Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support of the European Union and the government of Japan. It compiles comparable tax revenue statistics for Australia, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu and comparable non-tax revenue statistics for the Cook Islands, Papua New Guinea, Samoa, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.
  • 24-July-2019

    English, PDF, 359kb

    Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Singapore

    Singapore's tax-to-GDP ratio was 14.1% in 2017, below the OECD average (34.2%) by 20.1 percentage points, and also below the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

    Related Documents
  • 24-July-2019

    English, PDF, 359kb

    Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Australia

    Australia's tax-to-GDP ratio was 27.8% in 2016* (latest available data), below the OECD average (34.2%) by 6.4 percentage points, and above the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

    Related Documents
  • 24-July-2019

    English, PDF, 361kb

    Revenue Statistics in Asian and Pacific Economies 2019: Key findings for the Solomon Islands

    The Solomon Islands' tax-to-GDP ratio was 25.3% in 2017, below the OECD average (34.2%) by 8.9 percentage points, and above the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>