Reports


  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Chile

    Chile has the lowest tax wedge among the 34 OECD member countries. The average single worker in Chile faced a tax wedge of 7.0% in 2014 compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for Denmark

    Denmark is ranked 17th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 38.1% in 2014, compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Ireland

    Ireland has the 8th lowest tax wedge among the 34 OECD member countries. The average single worker in Ireland faced a tax wedge of 28.2% in 2014 compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Korea

    Korea has the 5th lowest tax wedge among the 34 OECD member countries. The average single worker in Korea faced a tax wedge of 21.5% in 2014 compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 349kb

    Taxing Wages: Key findings for Japan

    Japan is ranked 23rd among the 34 OECD member countries in decreasing order with a tax wedge of 31.9% for an average single worker in 2014 compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Italy

    Italy has the 6th highest tax wedge among the 34 OECD member countries. The average single worker in Italy faced a tax wedge of 48.2% in 2014 compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for Spain

    Spain is ranked 13th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 40.7% in 2014, compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for the United States

    The United States is ranked 24th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 31.5% in 2014, compared with the OECD average of 36.0%.

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uruguay 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Portugal.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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