Publications & Documents


  • 25-April-2018

    English, PDF, 506kb

    Taxing Wages: Key findings for the United States

    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%.

  • 20-April-2018

    English

    Measuring Tax Support for R&D and Innovation

    Governments worldwide increasingly rely on tax incentives in addition to direct support measures (e.g. grants) to promote R&D in firms and encourage innovation and economic growth. The OECD has developed experimental methodologies and a detailed database on R&D tax incentives with the latest indicators on the cost and information on the design and scope of R&D tax incentives.

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  • 20-April-2018

    English

    Tax and Development Programme: Assisting Developing Countries on Extractive Industries

    In close collaboration with the G20 Development Working Group, the OECD is working to develop practical tools to assist developing countries improve their understanding of comparability analysis in mineral product transactions. This work supplements the OECD and G20’s wider work on combating BEPS, with the development of a practical toolkit on improving access to transfer pricing comparability data.

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  • 19-April-2018

    English

    OECD addresses the misuse of residence/citizenship by investment schemes

    Today’s revelations from the “Daphne Project” on the Maltese residence and citizenship by investment schemes underline the crucial importance of the the OECD’s work to ensure that the integrity of the OECD/G20 Common Reporting Standard (CRS) is preserved and that any circumvention is detected and addressed.

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  • 18-April-2018

    English

    OECD and IGF invite comments on a draft practice note that will help developing countries address profit shifting from their mining sectors via excessive interest deductions

    Building on BEPS Action 4, this practice note has been prepared by the OECD under a programme of co-operation with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), to help guide tax officials on how to strengthen their defences against BEPS. Deadline for comment: 18 May 2018.

  • 17-April-2018

    English

    Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard

    The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in order to help prevent such abuse; and explained next steps the OECD will undertake to further address the issue, assisted by public input.

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  • 13-April-2018

    English, PDF, 166kb

    rs-oecd-infographic

    revenue statistics OECD infographic

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  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Estonia

    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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  • 12-April-2018

    English, PDF, 264kb

    Taxation Household Savings: Key findings for Luxembourg

    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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  • 12-April-2018

    English, PDF, 824kb

    role-and-design-of-net-wealth-taxes-in-the-OECD-summary

    Net wealth taxes are far less widespread than they used to be in the OECD but there has recently been a renewed interest in wealth taxation. While 12 countries had net wealth taxes in 1990, there were only four OECD countries that still levied recurrent taxes on individuals’ net wealth in 2017.

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