Fiscalité


  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Ireland.
  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Ireland

    Ireland had the 29th lowest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in Ireland faced a tax wedge of 27.2% in 2017 compared with the OECD average of 35.9%.

  • 23-November-2017

    English, PDF, 339kb

    Revenue Statistics: Key findings for Ireland

    The tax-to-GDP ratio in Ireland decreased by 0.1 percentage points, from 23.1% in 2015 to 23.0% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

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  • 21-août-2017

    Français

    Le Forum mondial publie, pour 10 juridictions, les résultats de son second cycle de notation de la conformité à la norme de transparence fiscale

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.

    Documents connexes
  • 21-August-2017

    English

  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Ireland

    This country note provides an environmental tax and carbon pricing profile for Ireland. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

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  • 8-July-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

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  • 21-October-2014

    English

    Improving Transparency and Combating Tax Avoidance to Top Agenda of Ninth Forum on Tax Administration, on 23-24 October 2014 in Dublin, Ireland

    Tax administrations will play a central role as governments move to implement the measures they have agreed to counter offshore evasion and combat tax avoidance by multinational enterprises.

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  • 3-octobre-2013

    Français

    La taxe carbone et la crise financière en Irlande - Document de travail sur l'environnement No. 59

    Ce rapport décrit les caractéristiques de cette taxe, ses intéractions avec le rééquilibrage budgétaire et les obligations de prélèvements fiscaux, examine ses conséquences pour la compétitivité et le transfert d’émissions de carbone, son efficacité environnementale, et tire des conclusions sur les raisons qui ont poussé l’Irlande à faire ce choix.

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