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  • 10-December-2014

    English, PDF, 347kb

    Key findings for Greece: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Greece declined by 0.2 percentage points from 33.7% to 33.5% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Greek standard VAT rate is 23%, which is well above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 346kb

    Key findings for Denmark: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Denmark increased by 1.4 percentage points from 47.2% to 48.6, the fourth largest increase amongst member countries in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Danish standard VAT rate is 25%, which is above the OECD average. The average VAT/GST rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 402kb

    Key findings for the Netherlands: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in the Netherlands increased by 0.4 percentage points from 35.9% to 36.3% in 20121. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.3% to 33.7%. The Dutch standard VAT rate is 21%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 351kb

    Key findings for France: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in France increased by 1 percentage point from 44.0% to 45.0% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The French standard VAT rate is 20%, which is slightly above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 351kb

    Key findings for Hungary: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Hungary increased by 0.4 percentage points from 38.5% to 38.9% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Hungarian standard VAT rate is 27%, the highest of the OECD countries and considerably above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 352kb

    Key findings for Germany: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Germany increased by 0.2 percentage points from 36.5% to 36.7% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The German standard VAT rate is 19%, which is very close to the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 10-December-2014

    English, PDF, 350kb

    Key findings for Canada: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Canada declined by 0.1 percentage points from 30.7% to 30.6% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. Canada’s standard federal GST rate of 5% is one of the lowest in the OECD. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 9-décembre-2014

    Français

    Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas

    Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.

  • 3-décembre-2014

    Français, Excel, 544kb

    Le Projet BEPS et les pays en développement : de la consultation à la participation

    La fiscalité est un maillon essentiel de la promotion du développement durable. Or les pays en développement se heurtent à des difficultés majeures lorsqu’ils cherchent à renforcer leurs capacités en matière fiscale et à mobiliser leurs ressources intérieures.

    Documents connexes
  • 3-décembre-2014

    Français

    Recettes publiques en Afrique : vers des statistiques comparables

    Les représentants des ministères des finances de plusieurs pays africains se sont réunis sous les auspices de la Commission de l'Union africaine à Addis-Abeba les 25 et 26 novembre 2014 pour fixer le cadre de leur participation à la publication de leurs statistiques relatives aux recettes fiscales.

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