Publications & Documents


  • 21-April-2015

    English

    Taxation and investment in Colombia

    The Colombian corporate tax system is highly complex and distortive. The effective tax burden on businesses is very high due to the combined effect of the corporate income tax, the corporate surtax introduced in 2012 (CREE), the net wealth tax on business assets and the value added tax (VAT) on fixed assets.

  • 21-April-2015

    English

    Efficiency and contestability in the Colombian banking system

    Despite progress in the past decade, financial markets in Colombia remain relatively small and shallow. In particular the banking system suffers high intermediation costs, which limit constrains access to finance by households and firms.

  • 17-April-2015

    English

    IMF/WB & G20 Finance Ministers and Central Bank Governors Meeting: Session on International Tax Issues

    After 18 months of hard work, we are now in the decisive stages of the G20/OECD BEPS Project. Your leadership is therefore essential at this point in time, to send a strong message for our officials to reach a principle-based agreement on measures that will effectively attack the loopholes which have allowed base erosion and profit shifting practices to take hold in the past.

  • 16-April-2015

    English

    Release of a discussion draft on BEPS Action 11 (Data Analysis)

    Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan.

  • 15-April-2015

    English

    Base Erosion and Profit Shifting

    The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.

    Related Documents
  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for Finland

    Finland has the 7th highest tax wedge among the 34 OECD member countries. The average single worker in Finland faced a tax wedge of 43.9% in 2014 compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for Slovenia

    Slovenia has the 10th highest tax wedge among the 34 OECD member countries. The average single worker in Slovenia faced a tax wedge of 42.5% in 2014 compared with the OECD average of 36.0%.

  • 14-April-2015

    English

    OECD tax burdens on wages rising without tax rate increases

    Taxes on wages have risen by about 1 percentage point for the average worker in OECD countries between 2010 and 2014 even though the majority of governments did not increase statutory income tax rates, according to a new OECD report.

    Related Documents
  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Luxembourg

    Luxembourg is ranked 19th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 37.6% in 2014, compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Canada

    Canada has the 10th lowest tax wedge among the 34 OECD member countries. The average single worker in Canada faced a tax wedge of 31.5% in 2014 compared with the OECD average of 36.0%.

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