Etats-Unis

Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

Taxation Household Savings: Key findings for the United States

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

G20 Finance Ministers and Central Bank Governors meeting: International Taxation

Digitalisation is having a profound impact on our societies. It offers many opportunities as a driver of innovation in the private and public sectors. We are already seeing, for example, how our tax administrations are benefiting from these new technologies to enhance services to taxpayers, improve tax compliance and tackle tax evasion and avoidance.

L’OCDE publie les premiers examens par les pairs de la mise en œuvre du standard minimum de BEPS portant sur l’amélioration des mécanismes de règlement des différends

Dans la continuité des efforts permanents réalisés pour améliorer le cadre fiscal international, l’OCDE a diffusé un premier bilan spécifique par pays portant sur les actions individuelles entreprises en vue d’améliorer les mécanismes de règlement des différends.

Making Dispute Resolution More Effective - MAP Peer Review Report, United States (Stage 1) - Inclusive Framework on BEPS: Action 14

Tax Inspectors Without Borders Governing Board meeting - welcoming remarks

Welcome to the second meeting of the Tax Inspectors Without Borders (TIWB) Governing Board. I am pleased to be co-chairing today’s discussion with Mr. Michael O’Neill, UN Assistant Secretary General, and UNDP’s Assistant Administrator and Director of the Bureau of External Relations and Advocacy. The OECD is honoured to partner with the UNDP on TIWB.

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.

Consumption Tax Trends: Key findings for all countries

These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.

Environmental taxes: Key findings for the United States

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

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.