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This country note for the United Kingdom provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).
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.
Estonia becomes the 82nd jurisdiction to join the MLI. Estonia’s signature follows the signatures by Kazakhstan, Peru and the United Arab Emirates earlier this week. JAlso today, the United Kingdom deposited its instrument of ratification for the Multilateral Instrument with the OECD.
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The United Kingdom had the 26th lowest tax wedge among the 35 OECD member countries in 2017. The country had the 27th lowest position in 2016. The average single worker in the United Kingdom faced a tax wedge of 30.9% in 2017 compared with the OECD average of 35.9%.
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This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
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This note describes the taxation of energy use in the United Kingdom. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
Financial crime is one of the greatest threats to the economic and social well‑being of people living in all countries. Illicit financial activities such as tax evasion, corruption, terrorist financing, computer fraud, money laundering and other financial crimes are a global problem demanding a global response.
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.