Each year, the Global Relations Programme (GRP) holds around 60 events on a variety of international tax policy and administration topics bringing together some 2000 serving tax officials from over 100 countries in over 20 venues globally.
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This annual report gives an overview of the Global Relations Tax Programme activities in 2015.
The OECD fiscal decentralisation database provides comparative information on indicators analysed by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1995 and 2010.
On 17 December 2015 Greenland signed the Multilateral Competent Authority Agreement, re-confirming its commitment to implement automatic exchange of financial account information in time to exchange in 2017.
Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will be needed in the years ahead to expand social spending and infrastructure in order to raise growth and well-being. The challenge is to generate these revenues without penalising growth or exacerbating inequality.
This paper re-estimates the elasticities of government revenue and expenditure items with respect to the output gap for OECD countries. These elasticities are used by the OECD to calculate cyclically adjusted fiscal balances. The study updates the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 countries, the 34 OECD member states and Latvia.
Monaco today signed the Multilateral Competent Authority Agreement, which confirms its commitment to implement automatic exchange of financial account information in time to exchange in 2018.
On 1 December 2015 the OECD agreed on a common way forward in response to a request submitted by the European Commission pursuant to a mandate from EU Member States to include additional fields in the CRS XML Schema. This request was made further to the work of the European Commission and the EU Member States on the implementation of the Standard for Automatic Exchange of Financial Information in Tax Matters within the European Union.
OECD urges efforts to better price carbon as new analysis finds that 90% of CO2-emissions are priced below EUR 30 per tonne, a low-end estimate of climate damage, and 60% are not priced at all. Effective Carbon Rates in the OECD and Selected Partner Economies calculates effective carbon rates (ECR) on CO2-emissions from energy use for 41 countries which together use 80% of global emissions.
This report calculates effective carbon rates (ECR) on CO2-emissions from energy use for 41 countries which together use 80% of global emissions. For the first time ever, the ECR on energy use has been calculated for 6 economic sectors in 41 countries, i.e. the 34 OECD member countries and seven partner economies: Argentina, Brazil, China, India, Indonesia, Russia and South Africa.