This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year’s edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.
Alors que l’assainissement des finances publiques était le principal moteur des réformes fiscales au cours des années qui ont suivi la crise économique mondiale, les réformes récentes mettent désormais l’accent sur les mesures destinées à stimuler la croissance économique, selon un nouveau rapport de l’OCDE.
The OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.
Today, at the OECD Headquarters in Paris, Senator Mohammad Ishaq Dar, Minister of Finance of Pakistan, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity.
An overview of the OECD's work on tax and the environment.
While much has already been accomplished to strengthen tax compliance and enforcement, there is still further progress to be made. And second, we think that greater consideration needs to be given to the role that tax policy can play to foster trade, investment and growth. Now is a good time to look at the aspects of tax policy and administration that may be undermining investment, which remains too weak, not least in Europe.
Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.
Other OECD work on Fiscal Federalism
Restauring trust in governments, ensuring that globalisation benefits all segments of society is a must. As highlighted by many of you, fighting tax evasion and tax avoidance is one way to address the growing concerns of citizens. The G20 has a success story to share: we have taken up the fight against tax havens and we are now moving towards a fairer tax environment.