Fiscalité


  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (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 Mexico.
  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Mexico

    Mexico had the 33rd lowest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in Mexico faced a tax wedge of 20.4% in 2017 compared with the OECD average of 35.9%.

  • 23-November-2017

    English, PDF, 394kb

    Revenue Statistics: Key findings for Mexico

    The tax-to-GDP ratio in Mexico increased by 1.0 percentage points, from 16.2% in 2015 to 17.2% 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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  • 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 Mexico

    This country note provides an environmental tax and carbon pricing profile for Mexico. 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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  • 3-septembre-2009

    Français

    Le Forum mondial de l’OCDE conforte la révolution en cours dans la lutte contre la fraude fiscale à la veille de la réunion de Pittsburgh

    Aujourd’hui, à la veille de la réunion du G20 à Pittsburgh, le Forum mondial sur la transparence et l’échange de renseignements, qui traite de questions fiscales, a pris des mesures radicales qui confirment que le temps où le secret bancaire servait à dissimuler la fraude fiscale est révolu.

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  • 1-September-2009

    Spanish

    Foro Global sobre Transparencia e Intercambio de Información, palabras de Ángel Gurría

    Angel Gurría reitero que gracias a la presión que los países del G-20 han ejercido a nivel internacional en la lucha contra la evasión fiscal, decenas de países y territorios están tomando las medidas necesarias para adherirse a los estándares internacionales de la OCDE. Afirmo, que la cooperación entre las administraciones fiscales es ahora una regla y que el umbral de tolerancia hacia la evasión fiscal es ahora de cero.

  • 21-août-2009

    Français

    Nouvelles étapes pour le Forum mondial de l’OCDE sur l’échange de renseignements à des fins fiscales

    Les représentants de plus de 100 pays ont été invités à se réunir à Los Cabos, au Mexique, les 1er et 2 septembre pour décider des prochaines étapes d’une campagne mondiale ayant pour but d’améliorer la transparence et l’échange de renseignements à des fins fiscales.

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  • 2-March-2009

    Spanish

    Respuestas a la crisis económica y financiera y el camino hacia la recuperación

    El papel de América Latina en la construcción de un nuevo sistema financiero y económico internacional tiene que ser relevante. La experiencia acumulada en la gestión de crisis financieras y programas de recuperación en la región es importante, según el Secretario general de la OCDE.

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