• 15-April-2021


    Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
  • 15-April-2021


    Making tax dispute resolution more effective: New peer review assessments for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal

    Despite the significant disruption caused by the COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the stage 2 peer review monitoring reports for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal.

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  • 3-December-2020

    English, PDF, 447kb

    Revenue Statistics: Key findings for Japan

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Japan increased by 0.7 percentage points from 31.4% in 2017 to 32.0% in 2018.* The corresponding figures for the OECD average were an increase of 0.2 percentage points from 33.7% to 33.9%.

  • 23-July-2020

    English, PDF, 283kb

    Revenue Statistics in Asian and Pacific Economies: Key findings for Japan

    Japan's tax-to-GDP ratio was 31.4% in 2017* (latest available data), below the OECD average (34.3%) by 2.9 percentage points, and above the LAC and Africa (26)* averages (23.1% and 17.2%, respectively).

  • 23-July-2020


    Revenue Statistics in Asian and Pacific Economies 2020

    Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.
  • 15-October-2019

    English, PDF, 1,209kb

    Taxing Energy Use: Key findings for Japan

    This country note explains how Japan 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.

  • 9-October-2019

    English, PDF, 1,266kb

    OECD Secretary-General Tax Report to G20 Finance Ministers (October 2019)

    This report by the OECD Secretary-General provides an overview of the progress made by the OECD/G20 Inclusive Framework on BEPS in addressing the tax challenges of digitalisation and a brief update on the work on tax transparency.

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  • 30-juin-2019


    L’OCDE soutient les priorités d’action du G20 au sommet d’Osaka

    À l’occasion du sommet d’Osaka de ce week-end, les dirigeants du G20 sont convenus d’un certain nombre de priorités dans des domaines où les analyses et le soutien de l’OCDE et d’autres organisations internationales jouent un rôle crucial.

    Documents connexes
  • 11-June-2019


    Mr. Angel Gurría, Secretary-General of the OECD, in Tokyo and Fukuoka from 7 to 9 June 2019

    Mr. Angel Gurría, Secretary-General of the OECD, will be in Tokyo on 7 June 2019 to deliver a Keynote speech at the G20 High-level Symposium on Ageing and Financial Inclusion (GPFI Forum).

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  • 10-June-2019


    G20 Ministerial Symposium on International Taxation: For a globally fair, sustainable, and modern international tax system

    Session 2: On-going efforts to counter tax avoidance and evasion (Participation in Panel Discussion)

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