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This country note for the United States 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.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum), published today seven peer review reports assessing compliance with the international standard on tax transparency and exchange of information on request (EOIR).
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The United States had the 25th lowest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in the United States faced a tax wedge of 31.7% 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 States. 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).
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The tax-to-GDP ratio in the United States decreased by 0.2 percentage points, from 26.2% in 2015 to 26.0% 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.
The OECD will hold a public consultation event on the tax challenges of digitalisation on 1 November at the University of California, Berkeley, United States.
Digitalisation is having a profound impact on our societies. It offers many opportunities as a driver of innovation in the private and public sectors. We are already seeing, for example, how our tax administrations are benefiting from these new technologies to enhance services to taxpayers, improve tax compliance and tackle tax evasion and avoidance.