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This information note presents the findings of a survey conducted among revenue bodies in the FTA on cost-reduction targets; strategies and frameworks for managing cost-reduction; and specific measures to achieve savings or effectiveness gains without leading to increased costs or burdens for taxpayers. The note further includes a chapter on the challenges related to the planning and execution of large-scale cost-reduction programmes.
This publication provides preliminary, quantitative estimates of direct budgetary support and tax expenditures supporting the production or consumption of fossil fuels in selected OECD member countries. The information has been compiled as part of the OECD’s programme of work to develop a better understanding of environmentally harmful subsidies (EHS). It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. It is also intended to inform the ongoing efforts of G20 nations to reform fossil-fuel subsidies.
For each of the 24 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption.
Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess member revenue bodies' progress with the use of social media technologies in tax administration. To assist readers new to, or unfamiliar with, this topic the note also provides background information on the main social media technologies being deployed in the private sector and elsewhere in Government.
This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.
English, Excel, 591kb
Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.
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This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.
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Les Principes directeurs sur la neutralité de la TVA/TPS ont été approuvés par le Comité des affaires fiscales le 28 juin 2011. Ils comprennent six Principes pour une application neutre de la TVA aux entreprises étrangères et domestiques. Ils font partie des Principes directeurs de l'OCDE pour l'application de la TVA/TPS.
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An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.