By Date


  • 18-December-2014

    English

    Release of discussion drafts of two new elements of the OECD International VAT/GST Guidelines

    The OECD’s Committee on Fiscal Affairs invites public comments on two new draft elements of the OECD International VAT/GST Guidelines (the Guidelines). These discussion drafts relate to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions).

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  • 16-décembre-2014

    Français

    Publication du projet de rapport sur les aspects prix de transfert des transactions transfrontalières de produits de base, pour commentaires du public

    Un appel public à commentaires est lancé sur le projet de rapport relatif à l’action 10 (« Autres transactions à haut risques ») du Plan d’action concernant l’érosion de la base d’imposition et le transfert de bénéfices.

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  • 16-décembre-2014

    Français

    Publication du projet de rapport sur l’utilisation de la méthode du partage des bénéfices dans le contexte des chaînes de valeur mondiales, pour commentaires du public

    Un appel public à commentaires est lancé sur le projet de rapport relatif à l’action 10 du Plan d’action concernant l’érosion de la base d’imposition et le transfert de bénéfices qui préconise l’élaboration de "règles qui empêchent l’érosion de la base d’imposition et le transfert de bénéfices par le biais de transactions dans lesquelles des entreprises indépendantes ne s’engageraient pas, ou ne s’engageraient que rarement".

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  • 16-December-2014

    Spanish, PDF, 203kb

    Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

    Borrador de Proyecto Sobre Los Aspectos de Precios de Transferencia en Operaciones Transfronterizas de Commodities

  • 15-December-2014

    English

    49th High-Level Meeting of the OECD Development Assistance Committee

    Headline aid figures only tell part of the picture. While aid volumes have risen globally, poor countries are losing out. Between 2010 and 2012, assistance from DAC members to the Least Developed Countries fell by 12%. Meanwhile, aid to upper-middle income countries rose steadily. Shouldn’t this be the other way round?

  • 10-décembre-2014

    Français

    Les recettes fiscales rebondissent après la crise mais les structures fiscales des pays diffèrent fortement, selon l’OCDE

    La pression fiscale et les recettes collectées dans les économies avancées atteignent des niveaux historiquement élevés, supérieurs à ceux observés avant la crise financière mondiale, mais les structures fiscales sont toujours très différentes d’un pays à l’autre, selon de nouvelles études de l’OCDE.

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  • 10-December-2014

    English, PDF, 351kb

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

    The tax burden in Austria increased by 0.9 percentage points from 41.7% to 42.5% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Austrian standard VAT rate is 20%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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  • 10-December-2014

    English, PDF, 404kb

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

    The tax burden in the United Kingdom declined by 0.1 percentage points from 33.0% to 32.9% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The standard VAT rate for the United Kingdom is 20%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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  • 10-December-2014

    English, PDF, 352kb

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

    The tax burden in Italy declined by 0.1 percentage points from 42.7% to 42.6% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Italian standard VAT rate is 22%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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  • 10-December-2014

    English, PDF, 352kb

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

    The tax burden in Turkey increased by 1.7 percentage points from 27.6% to 29.3% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Turkish standard VAT rate is 18%, which is below the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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