Tax on goods and services

The database is designed to track developments in energy taxation and carbon pricing across a broad set of countries. Carbon pricing instruments, i.e. carbon taxes and emissions trading systems, as well as energy taxes and subsidies, are detailed by country, sector and energy product. The use of a common methodology ensures comparability across countries. Summary indicators facilitate cross-country and cross-sector comparisons, helping policy makers keep track of progress made and identify opportunities for reform.

In line with the OECD/G20 tax certainty agenda, which promotes dispute prevention, APA Statistics are a new metric designed to provide a clearer, more accurate view of a jurisdiction’s dispute prevention and resolution efforts, enhancing transparency in this area. When read alongside MAP Statistics, APA Statistics give stakeholders a more complete picture of a jurisdiction’s approach to preventing and resolving transfer pricing disputes.