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Australie


  • 3-août-2021

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 21-July-2021

    English

    Revenue Statistics in Asia and the Pacific 2021 - Emerging Challenges for the Asia-Pacific Region in the COVID-19 Era

    Revenue Statistics in Asia and the Pacific 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 financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden, Switzerland and the United Kingdom. This edition includes a special feature on the emerging challenges for the Asia-Pacific region in the COVID-19 era and ways to address them. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Lao People’s Democratic Republic, Malaysia, the Maldives, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam ; and comparable non tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Lao People’s Democratic Republic, the Maldives, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Singapore, Thailand, Tokelau, Vanuatu and Viet Nam. 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-April-2021

    English

    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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  • 15-April-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (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 Australia, which is accompanied by a document addressing the implementation of best practices.
  • 3-December-2020

    English, PDF, 448kb

    Revenue Statistics: Key findings for Australia

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Australia increased by 0.2 percentage points from 28.5% in 2017 to 28.7% in 2018.* The corresponding figures for the OECD average were an increase of 0.2 percentage points from 33.7% to 33.9% over the same period.

  • 23-July-2020

    English

    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, 1,080kb

    Taxing Energy Use: Key findings for Australia

    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.

  • 21-March-2019

    English

    OECD Taxation Working Paper: Taxation and the future of work: How tax systems influence choice of employment form

    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.

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  • 20-mars-2019

    Français

    Forum mondial sur la TVA

    La cinquième réunion du Forum mondial de l’OCDE sur la TVA se tiendra du 20 au 22 mars 2019 à Melbourne en Australie, où sont attendus des représentants de plus de 100 pays et juridictions du monde entier ainsi que des représentants d’organisations internationales.

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  • 27-septembre-2018

    Français

    Australie, France, Japon et République Slovaque déposent leur instrument de ratification ou d’acceptation de de la Convention Multilatérale BEPS

    L’Australie, la France, le Japon et la République Slovaque ont déposé leur instrument de ratification ou d’acceptation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS auprès du Secrétaire général de l’OCDE, soulignant ainsi leur ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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