These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
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The United Kingdom had the 26th lowest tax wedge among the 35 OECD member countries in 2017. The country had the 27th lowest position in 2016. The average single worker in the United Kingdom faced a tax wedge of 30.9% in 2017 compared with the OECD average of 35.9%.
Financial crime is one of the greatest threats to the economic and social well‑being of people living in all countries. Illicit financial activities such as tax evasion, corruption, terrorist financing, computer fraud, money laundering and other financial crimes are a global problem demanding a global response.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
The OECD has been a successful international standard-setter for over 50 years, and we have developed a wealth of experience and best practice in achieving international cooperation and coordination. But to bring international law into the 21st century we need a global dialogue, a multi-stakeholder debate on the way forward.
Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.