By Date


  • 3-December-2015

    English, PDF, 120kb

    Revenue Statistics: Key findings for Japan

    The tax burden in Japan increased by 0.9 percentage points from 29.4% to 30.3% in 2013¹. The corresponding figures for the OECD average were an increase of 0.4 percentage points from 33.8% to 34.2%.

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  • 3-December-2015

    English, PDF, 106kb

    Revenue Statistics: Key findings for Norway

    The tax burden in Norway declined by 1.4 percentage points from 40.5% to 39.1% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.

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  • 3-December-2015

    English, PDF, 106kb

    Revenue Statistics: Key findings for Greece

    The tax burden in Greece increased by 1.5 percentage points from 34.4% to 35.9% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%

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  • 3-December-2015

    English, PDF, 105kb

    Revenue Statistics: Key findings for Denmark

    The tax burden in Denmark increased by 3.3 percentage points from 47.6% to 50.9% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.

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  • 3-December-2015

    English, PDF, 120kb

    Revenue Statistics: Key findings for the Netherlands

    The tax burden in the Netherlands increased by 0.6 percentage points from 36.1% to 36.7% in 2013¹. The corresponding figures for the OECD average were an increase of 0.4 percentage points from 33.8% to 34.2%

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  • 3-December-2015

    English, PDF, 106kb

    Revenue Statistics: Key findings for France

    The tax burden in France increased by 0.2 percentage points from 45.0% to 45.2% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.

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  • 3-December-2015

    English, PDF, 106kb

    Revenue Statistics: Key findings for Hungary

    The tax burden in Hungary increased by 0.1 percentage points from 38.4% to 38.5% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.

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  • 3-December-2015

    English, PDF, 106kb

    Revenue Statistics: Key findings for Germany

    The tax burden in Germany declined by 0.4 percentage points from 36.5% to 36.1% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.

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  • 3-December-2015

    English, PDF, 105kb

    Revenue Statistics: Key findings for Canada

    The tax burden in Canada increased by 0.3 percentage points from 30.5% to 30.8% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.

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  • 1-décembre-2015

    Français

    L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales, Action 15 - Rapport final 2015

    En puisant dans les compétences de spécialistes du droit international public et de la fiscalité, le rapport examine la faisabilité technique d’une approche multilatérale contraignante visant à élaborer un instrument multilatéral destiné à modifier les conventions fiscales en vue d’assurer une application efficace des mesures arrêtées pour déjouer les pratiques de BEPS en lien avec les conventions fiscales. Il conclut qu’un instrument multilatéral est souhaitable et possible, et que les négociations s’y rapportant devraient être rapidement engagées. Dans cette perspective, les pays ont défini le mandat d’un groupe de travail spécial, ouvert à la participation de tous les pays, et chargé d’élaborer cet instrument multilatéral et de le soumettre à la signature des États en 2016.

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