This year’s COP21 presents a unique opportunity. It will need to forge a clear path for reducing emissions, and for lessening our impact on the planet. It is therefore timely that this year’s International Tax Dialogue focuses on the role that tax can play in managing these environmental challenges.
The International Tax Dialogue (ITD) is organising its 6th global conference at the OECD. This year’s conference will focus on Tax and the Environment, an issue of growing importance and of direct relevance in the lead up to the COP21 meeting taking place later in the year. The ITD is a joint initiative of the EC, IDB, IMF, OECD, World Bank and CIAT.
Maintenant plus que jamais, les États multiplient leurs efforts afin de percevoir davantage de recettes fiscales intérieures. Pour ce faire, ils se tournent de plus en plus vers les contribuables – ceux d’aujourd’hui et ceux de demain – afin de les informer et de les mobiliser. Leur objectif est de favoriser l’émergence d’une culture du civisme fondée sur les droits et les responsabilités, culture en vertu de laquelle chaque citoyen considèrerait que le paiement des impôts est une composante à part entière de la relation qu’il entretient avec la puissance publique. De ce point de vue, l’éducation des contribuables est une passerelle entre l’administration fiscale et les citoyens et un outil de transformation de la culture fiscale. Cette publication présente des stratégies novatrices dans 28 pays afin de fournir des idées et de l'inspiration pour l'éducation des contribuables, l’éducation fiscale et la sensibilisation. Elle aide les autorités fiscales des pays en développement à renforcer le moral fiscal et le civisme fiscal de leurs citoyens.
Energy is a critical input into the production and consumption patterns that support economic and social wellbeing. However, many forms of energy use contribute to the environmental and climate challenges societies face today. Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.
This report builds on the 2013 edition of Taxing Energy Use, expanding the geographic coverage of the 2013 data set to include Argentina, Brazil, China, India, Indonesia, Russia and South Africa. The report describes energy use, taxation and pricing in these countries and presents detailed graphical profiles of the structure of energy use and taxation for each.
The analysis reveals large differences in the taxation of energy across countries, although common patterns emerge. Transport taxes are considerably higher than in other sectors, where fuels that cause considerable harm for the environment and human health are often taxed at very low – or zero – rates. With few exceptions, countries' energy taxes do not harness the full power of taxes to reduce pollution and combat climate change.
Les gouvernements n’ont pas suffisamment recours à la fiscalité pour réduire les conséquences environnementaux de la consommation d’énergie
I am delighted to welcome you this morning for the signing of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the most powerful single instrument for international tax co-operation. Mauritius becomes the 87th jurisdiction to join.
Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.
On 4 June 2015, interested parties were invited to comment on a discussion draft on Action 8 (Hard-to-value intangibles) of the BEPS Action Plan.
The European Commission presented today an Action Plan to fundamentally reform corporate taxation in the EU. The Action Plan sets out a series of initiatives to tackle tax avoidance, secure sustainable revenues and strengthen the Single Market for businesses.
On 15 May 2015, interested parties were invited to comment on a revised discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan.