By Date


  • 19-April-2018

    English

    OECD addresses the misuse of residence/citizenship by investment schemes

    Today’s revelations from the “Daphne Project” on the Maltese residence and citizenship by investment schemes underline the crucial importance of the the OECD’s work to ensure that the integrity of the OECD/G20 Common Reporting Standard (CRS) is preserved and that any circumvention is detected and addressed.

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  • 19-avril-2018

    Français

    La fiscalité à l’assaut de la corruption : ce que peut la coopération

    Pourquoi est-il essentiel de renforcer la coopération entre les autorités fiscales et les autorités chargées de lutter contre la corruption ? Coup de projecteur sur une session du Forum mondial 2018 de l’OCDE sur l’intégrité et la lutte anti-corruption : fiscalité contre corruption, l’enjeu de la coopération.

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  • 17-April-2018

    English

    Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard

    The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in order to help prevent such abuse; and explained next steps the OECD will undertake to further address the issue, assisted by public input.

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  • 12-April-2018

    English, PDF, 263kb

    Taxation Household Savings: Key findings for Austria

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Estonia

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 12-April-2018

    English, PDF, 233kb

    Taxation Household Savings: Key findings for Turkey

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 12-April-2018

    English, PDF, 234kb

    Taxation Household Savings: Key findings for Japan

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 12-April-2018

    English

    The Role and Design of Net Wealth Taxes in the OECD

    This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
  • 12-April-2018

    English, PDF, 264kb

    Taxation Household Savings: Key findings for Luxembourg

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 12-April-2018

    English, PDF, 265kb

    Taxation Household Savings: Key findings for Mexico

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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