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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%.
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 tax-to-GDP ratio in the United States decreased by 0.2 percentage points, from 26.2% in 2015 to 26.0% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
The OECD will hold a public consultation event on the tax challenges of digitalisation on 1 November at the University of California, Berkeley, United States.
Digitalisation is having a profound impact on our societies. It offers many opportunities as a driver of innovation in the private and public sectors. We are already seeing, for example, how our tax administrations are benefiting from these new technologies to enhance services to taxpayers, improve tax compliance and tackle tax evasion and avoidance.
Welcome to the second meeting of the Tax Inspectors Without Borders (TIWB) Governing Board. I am pleased to be co-chairing today’s discussion with Mr. Michael O’Neill, UN Assistant Secretary General, and UNDP’s Assistant Administrator and Director of the Bureau of External Relations and Advocacy. The OECD is honoured to partner with the UNDP on TIWB.
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.
Due to recent events, tax evasion has received unprecedented attention by media worldwide, and citizens are voicing their concerns and expectations for governments to act. This is an essential issue which the G20 must tackle, now more than ever, said OECD Secretary-General in Washington.