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Reports


  • 8-June-2019

    English, PDF, 3,083kb

    OECD Secretary-General Tax Report to G20 Finance Ministers - June 2019 (Fukuoka, Japan)

    This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 8-June-2019

    English, PDF, 1,705kb

    OECD/IMF 2019 Progress Report on Tax Certainty

    In response to the call from G20 Leaders, the OECD secretariat and IMF staff produced a comprehensive report on tax certainty in 2017. This report identified the sources of uncertainty in tax matters and the various tools that taxpayers and governments could use to reduce it from the perspective of businesses and tax administrations in G20 and OECD countries. The G20 asked for an update of the 2018 report to be delivered in 2019.

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  • 7-June-2019

    English, PDF, 366kb

    Using bank deposit data to assess the impact of exchange of information

    This note presents a summary of ongoing work to assess the impact of increasing tax transparency and exchange of information (EOI) on cross-border financial activity using international investment data.

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  • 31-May-2019

    English

    Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy

    This Programme of Work was approved during the 7th plenary meeting of the OECD/G20 Inclusive Framework on BEPS on 28-29 May 2019. It will be presented by OECD Secretary-General Angel Gurria to G20 Finance Ministers for endorsement during their ministerial meeting on 8-9 June 2019 in Fukuoka, Japan.

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  • 22-May-2019

    English

    Tax Revenue Implications of Decarbonising Road Transport - Scenarios for Slovenia

    This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence. However, under current settings, reduced fuel use will also lead to a loss of tax revenues, which may put stress on government budgets. Based on simulations for Slovenia, with a 2050 horizon, the report provides an in-depth assessment of the taxation of road transport and investigates how tax policy could adapt to declining fossil fuel use in the long term if the objective is to maintain revenues at current levels while taking fairness and efficiency considerations into account. It finds that gradual tax reforms, with an evolving mix of taxes, shifting from taxes on fuel to taxes on distances driven, can contribute to more sustainable tax policy over the long term.
  • 25-April-2019

    English

    Model Tax Convention on Income and on Capital 2017 (Full Version)

    This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, the Recommendation of the OECD Council, the historical notes and the background reports.The full version of the OECD Model Tax Convention is published regularly to reflect updates.
  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Finland

    The tax wedge for the average single worker in Finland decreased by 0.4 percentage points from 42.7 in 2017 to 42.3 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Slovenia

    The tax wedge for the average single worker in Slovenia increased by 0.4 percentage points from 42.9 in 2017 to 43.3 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Luxembourg

    The tax wedge for the average single worker in Luxembourg increased by 0.4 percentage points from 37.8 in 2017 to 38.2 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Canada

    The tax wedge for the average single worker in Canada increased by 0.1 percentage points from 30.6 in 2017 to 30.7 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

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