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 Germany.
English, PDF, 394kb
The tax-to-GDP ratio in Germany increased by 0.5 percentage points, from 37.1% in 2015 to 37.6% 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.
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.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today the first 10 outcomes of a new and enhanced peer review process aimed at assessing compliance with international standards for the exchange of information on request between tax authorities.
This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.
English, PDF, 418kb
Germany had the 2nd highest tax wedge among the 35 OECD member countries in 2016. The country had the 3rd highest position in 2015. The average single worker in Germany faced a tax wedge of 49.4% in 2016 compared with the OECD average of 36.0%.
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.
International tax matters remain an important priority as you work to ensure that the progress made in the last few years is embedded through coherent, global implementation. My report for this meeting provides you with the latest update on the work of the Inclusive Framework on BEPS, which now has over 90 members.
English, PDF, 513kb
This country note provides an environmental tax and carbon pricing profile for Germany. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.