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  • 7-June-2019

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for France

    The tax wedge for the average single worker in France remained the same at 47.6 percentage points between 2017 and 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 5-December-2018

    English, PDF, 401kb

    Revenue Statistics: Key findings for France

    The tax-to-GDP ratio in France increased by 0.7 percentage points, from 45.5% in 2016 to 46.2% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 19-November-2018

    English

    14th Annual Meeting of the OECD Network on Fiscal Relations Across Levels of Government

    The Fiscal Network is an inspiring example of horizontal collaboration between the Centre for Tax Policy and Administration (CTP), the Economics Department (ECO), the Public Governance Directorate (GOV) and the Centre for Entrepreneurship, SMEs, Regions and Cities (CFE) – as well as their respective committees (CFA, EPC, PGC and RDPC).

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  • 4-April-2018

    English

  • 15-December-2017

    English

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

    Under Action 14, jurisdictions 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 peer review process is conducted in two stages.  Stage 1 assesses jurisdictions 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 France.
  • 7-June-2017

    English

    Signing Ceremony: Multilateral Convention on Tax Treaty Related Measures to Prevent BEPS

    We are about to make tax treaty history! Before you lies the first ever multilateral instrument capable of amending bilateral tax treaties: the Multilateral Convention on Tax Treaty Related Measures to Prevent BEPS. Tonight, more than 70 countries have come together to become Parties to the Convention, with more expected to follow in the coming months.

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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 France

    This country note provides an environmental tax and carbon pricing profile for France. 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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