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The tax wedge for the average single worker in France decreased by 0.3 percentage points from 47.0 in 2018 to 46.7 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).
The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in France did not change between 2017 and 2018. The tax-to-GDP ratio remained at 46.1%. The corresponding figure for the OECD average was a slight increase of 0.1 percentage points from 34.2% to 34.3%.
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This country note explains how France taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
It is now crunch time to find a consensus-based solution to address the tax challenges arising from the growing digitalisation of the economy. Today, we must look forward to drive this process towards a successful conclusion.
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 mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France.
The OECD welcomes France's new programme on co-operative compliance, announced today. Co-operative compliance is an initiative for promoting better tax compliance developed by the OECD Forum on Tax Administration.
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).