Allemagne

Global Forum on Transparency and Exchange of Information for Tax Purposes: Germany 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Cadre inclusif sur le BEPS : Rapport d'étape juillet 2016-juin 2017

Ce rapport, établi au nom des membres du Cadre inclusif sur le BEPS, vise à faire le point sur les progrès accomplis dans l'exécution du mandat pour lequel le Cadre inclusif a été crée, et porte sur la période comprise entre juillet 2016 et juin 2017. Il montre comment les pays avancent dans la mise en œuvre du paquet BEPS, et notamment des standards minimums.

Réforme fiscale environnementale: Progrès et perspectives

Ce rapport a été produit en réponse à une demande de la présidence italienne du G7 et a alimenté les discussions qui se sont tenues lors de la réunion ministérielle de l'environnement du G7, à Bologne, en Italie les le 11-12 mai 2017.

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.

Revenue Statistics: Key findings for all countries

These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.

Environmental taxes: Key findings for Germany

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

Martin Kreienbaum - Chair-Elect of OECD’s Committee on Fiscal Affairs (CFA)

The OECD is pleased to announce the appointment of a new Chair of its Committee on Fiscal Affairs (CFA), Mr. Martin Kreienbaum of Germany.

Competitiveness Impacts of the German Electricity Tax - Environment Working Paper

Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.

OECD Environment Working Paper: Competitiveness Impacts of the German Electricity Tax

Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.

Accords d’échange de renseignements fiscaux (TIEAS)

Des accords bilatéraux qui ont été signés pour mettre en place un échange de renseignements à des fins fiscales.