English, PDF, 395kb
The tax-to-GDP ratio in the United States decreased by 0.2 percentage points, from 26.2% in 2015 to 26.0% 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.
Digitalisation is having a profound impact on our societies. It offers many opportunities as a driver of innovation in the private and public sectors. We are already seeing, for example, how our tax administrations are benefiting from these new technologies to enhance services to taxpayers, improve tax compliance and tackle tax evasion and avoidance.
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 the United States, which is accompanied by a document addressing the implementation of best practices.
Welcome to the second meeting of the Tax Inspectors Without Borders (TIWB) Governing Board. I am pleased to be co-chairing today’s discussion with Mr. Michael O’Neill, UN Assistant Secretary General, and UNDP’s Assistant Administrator and Director of the Bureau of External Relations and Advocacy. The OECD is honoured to partner with the UNDP on TIWB.
English, PDF, 420kb
The United States had the 25th lowest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in the United States faced a tax wedge of 31.7% in 2016 compared with the OECD average of 36.0%.
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.
Due to recent events, tax evasion has received unprecedented attention by media worldwide, and citizens are voicing their concerns and expectations for governments to act. This is an essential issue which the G20 must tackle, now more than ever, said OECD Secretary-General in Washington.
M.Angel Gurría a rendu compte auprès du G20 des progrès réalisés vers une plus grande transparence et une coopération international en matière fiscale. Lire le dernier Rapport d'étape faisant état de l'avancée des juridictions dans la mise en place de la norme fiscale internationale.
Le Sécrétaire-général M. Gurría a souligné la nécessité de s'accorder sur des objectifs internationaux communs dans des domaines tels que l'innovation et la croissance verte prédisant qu'"ils pourraient devenir l'axe majeur pour l'élaboration du volet structurel du Cadre du G20".
Le Secrétaire général de l’OCDE, M. Angel Gurría, a déclaré que les nouvelles sources d’emploi et de croissance indispensables à une reprise soutenue de l’économie mondiale ne se concrétiseront que si les grandes économies de la planète mettent en place les politiques structurelles adéquates.