12-December-2022
English, PDF, 3,639kb
This policy brief reviews the tax policy reforms introduced by low- and middle-income countries that responded to the 2022 edition of the OECD tax policy reform questionnaire.
9-October-2020
English
This policy response focuses on practical ways in which countries can use green budgeting and tax policy tools to implement stimulus packages that support a green recovery, and the inter-linked role of both tax and spend measures in aligning stimulus programmes with decarbonisation objectives.
29-janvier-2019
Français, Excel, 339kb
Cette notre examine l'accord trouvé pour examiner les propositions susceptibles de former la base d’un consensus pour relever les défis fiscaux soulevés par la numérisation de l'économie. Le premier englobe les défis fiscaux plus larges soulevés par l’économie numérique et met l’accent sur la répartition des droits d’imposition ; le second vise d’autres problématiques qui subsistent à ce jour en matière de BEPS.
5-October-2015
English, PDF, 561kb
The OECD/G20 Base Erosion and Profit Shifting project aims to close gaps in international tax rules that allow multinational enterprises to legally but artificially shift profits to low or no-tax jurisdictions. The project’s final outputs, delivered in October 2015, represent the most fundamental changes to international tax rules in a century.
30-September-2014
English
Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.
16-September-2014
English, PDF, 659kb
The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.
8-September-2014
English, PDF, 509kb
BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.
12-avril-2012
Français, Excel, 515kb
Quels sont les meilleurs instruments de la consolidation budgétaire ? Note de politique économique n° 12 du Département des Affaires économiques
12-avril-2012
Français, , 499kb
Quelle doit être l'ampleur de la consolidation budgétaire pour ramener la dette à un niveau prudent ? Note de politique économique n° 11 du Département des Affaires économiques de l'OCDE
23-January-2012
English, , 138kb
Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8