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Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.
Personal income tax has risen in 25 out of 34 OECD countries over the past three years, as countries reduce the value of tax-free allowances and tax credits and subject higher proportions of earnings to tax, according to new data in the annual Taxing Wages publication
The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions.
This paper sets out four possible approaches to addressing the concerns over the lack of data on transfer pricing comparables expressed by developing countries.
English, PDF, 2,128kb
OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS), presents the new global model for automatic exchange of information and contains the progress report by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention.
The OECD has now published the comments received on that discussion draft.
This report presents a new single standard for automatic exchange of information in time for the February 2014 meeting of the G20 Finance Ministers and Central Bank Governors.
This series makes available, to a wider readership, selected studies which the Department has prepared for use within OECD.
Interested parties are invited to comment on this paper prepared by the OECD in the context of revision to Chapter V of the Transfer Pricing Guidelines.
This report looks at tax revenue trends from 1990 to 2012 in 18 Latin American and Caribbean countries with a special feature on fiscal revenues from non-renewable natural resources.