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This country note explains how Australia taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
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Australia's tax-to-GDP ratio was 27.8% in 2016* (latest available data), below the OECD average (34.2%) by 6.4 percentage points, and above the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).
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 wedge for the average single worker in Australia increased by 0.3 percentage points from 28.6 in 2017 to 28.9 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).
This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.
The fifth meeting of the OECD will take place in Melbourne, Australia in March 2019 and is expected to include representatives from over 100 countries across the globe together with officials from international organisations.
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Australia increased by 0.9 percentage points from 27.6% in 2016 to 28.5% in 2017. The corresponding figures for the OECD average were a decrease of 0.2 percentage points from 34.4% to 34.2% over the same period.
Australia, France, Japan and the Slovak Republic have deposited their instrument of ratification or acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.
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Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Australia, deposited with the instrument of ratification, approval, or acceptance
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This country note for Australia provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).