The OECD received a strong endorsement from both the G20 Leaders and Finance Ministers to work on solutions to support certainty in the tax system with the aim to promote investment, trade and balanced growth. As part of a wider project, the OECD launches a Business Survey to invite businesses and other stakeholders to contribute their views on tax certainty.
I am delighted that APEC has made tackling tax avoidance and evasion a priority and pleased to be here with you today to share the latest developments in our work on these issues, which the OECD has been undertaking in partnership with economies across the globe, including a growing number of APEC economies.
The scale of the transition to a green, low-emissions and climate-resilient economy is enormous – it is the biggest structural adjustment ever proposed in the field of international governance. The OECD Centre will catalyse and support the transition to a green, low-emissions and climate-resilient global economy through the development of effective policies, institutions and instruments for green finance and investment.
FATF's report to G20 sets out how the FATF is helping to improve transparency and prevent the misuse of companies, trust and other corporate vehicles. This includes the availability and exchange of beneficial ownership information.
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This report consists of two parts. Part I is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Part II is an update report by the OECD Secretary-General regarding tax transparency, with a focus on beneficial ownership information.
For several years now, the OECD has worked closely with you to support the powerful agenda you have set to drive progress in tackling tax evasion and avoidance. While we have made a significant leap forward, setting high international standards and developing state-of-the-art tools to ensure the benefits of transparency can be accessed across the globe, we know that the challenges continue to evolve.
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Poland has the 14th lowest tax wedge among the 34 OECD member countries in 2015. The country occupied the same position in 2014. The average single worker in Poland faced a tax wedge of 34.7% in 2015 compared with the OECD average of 35.9%.
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Portugal has the 11th highest tax wedge among the 34 OECD member countries in 2015. The country had the 12th highest position in 2014. The average single worker in Portugal faced a tax wedge of 42.1% in 2015 compared with the OECD average of 35.9%.
L'OCDE tiendra une consultation publique sur les sujets relatifs aux prix de transfert, les 11-12 octobre 2016 au Centre de Conférences de l'OCDE, à Paris, France.
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.
It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.
The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.
The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.