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Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.
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In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.
The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.
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Il rapporto annuale OCSE sulle entrate pubbliche, Revenue Statistics 2019, rileva che in Italia il rapporto gettito fiscale/PIL non è cambiato tra il 2017 e il 2018. Il gettito fiscale in rapporto al PIL si è attestato al 42.1%. Il valore corrispondente per la media OCSE ha registrato un lieve aumento di 0,1 punto percentuale, dal 34.2% al 34.3%.
English, PDF, 1,193kb
This country note explains how Italy 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.
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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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
As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.