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Fiscalité


  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Denmark

    The tax wedge for the average single worker in Denmark decreased by 0.1 percentage points from 35.8 in 2017 to 35.7 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 5-December-2018

    English, PDF, 413kb

    Revenue Statistics: Key findings for Denmark

    The tax-to-GDP ratio in Denmark decreased by 0.2 percentage points, from 46.2% in 2016 to 46.0% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 12-March-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Denmark (Stage 1) - 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 minimum standard is complemented by a set of best practices. 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 1 peer review of the implementation of the Action 14 Minimum Standard by Denmark, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 17-November-2017

    English

  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    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.

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  • 26-September-2016

    English, PDF, 513kb

    Environmental taxes: Key findings for Denmark

    This country note provides an environmental tax and carbon pricing profile for Denmark. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

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  • 8-July-2016

    English

    Database on instruments used for environmental policy

    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.

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  • 23-décembre-2009

    Français

    De Copenhague à Mexico

    Le Secrétaire général, M. Angel Gurría, et une équipe d'experts de l'OCDE étaient à Copenhague, au Sommet des Nations Unies sur le changement climatique, qui s'est tenu du 7 au 18 décembre 2009, pour faire part de leurs analyses et de leurs conseils sur l'action à mener.

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