Publications & Documents


  • 4-December-2017

    English

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

    Under Action 14, jurisdictions 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 jurisdictions 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 1 peer review of the implementation of the Action 14 Minimum Standard by Germany.

  • 23-November-2017

    English

    Germany: Country Health Profile 2017

    This report looks at the state of health in Germany.
    Also AvailableEgalement disponible(s)
  • 23-November-2017

    English, PDF, 394kb

    Revenue Statistics: Key findings for Germany

    The tax-to-GDP ratio in Germany increased by 0.5 percentage points, from 37.1% in 2015 to 37.6% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

  • 22-November-2017

    English, PDF, 1,054kb

    OECD Science, Technology and Industry Scoreboard 2017 - Germany highlights

    This note presents selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.

    Also AvailableEgalement disponible(s)
  • 14-November-2017

    English, PDF, 886kb

    How's life in Germany?

    This note presents selected findings based on the set of well-being indicators published in How's Life? 2017.

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  • 10-November-2017

    English, PDF, 456kb

    Health at a Glance 2017: Key findings for Germany

    Life expectancy in Germany is close to the OECD average, but Germans drink and smoke more than people in many other countries, and obesity rates are increasing. While access to care in Germany is generally good, quality of care indicators show mixed results. Germany spends more on health care than most other countries and is better equipped with health workers and physical resources.

    Related Documents
  • 6-November-2017

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 18-October-2017

    English, PDF, 303kb

    Preventing Ageing Unequally - Key findings for Germany

    Selected findings for Germany from the report "Preventing Ageing Unequally"

  • 5-October-2017

    English

    Government at a Glance

    Government at a Glance provides a dashboard of key indicators to help you analyse international comparisons of public sector performance.

  • 4-October-2017

    English, PDF, 354kb

    The Pursuit of Gender Equality - Key findings for Germany

    Selected findings for Germany from the report "The Pursuit of Gender Equality: An Uphill Battle"

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