9-juin-2022
Français
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
25-May-2021
English
30-mars-2021
Français
La Grèce et la Hongrie ont déposé leur instrument de ratification de l'Instrument multilatéral, qui couvre désormais plus de 1700 conventions fiscales, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. Pour la Grèce et la Hongrie, l'IM entrera en vigueur le 1er juillet 2021.
15-October-2019
English, PDF, 1,208kb
This country note explains how Hungary 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
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.
14-February-2019
English
12-April-2018
English, PDF, 263kb
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
4-April-2018
English
4-April-2018
English
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.
28-March-2017
English
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.