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.
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Luxembourg is ranked 17th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 38.3% in 2015, compared with the OECD average of 35.9%. The country occupied the same position in 2014.
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The tax burden in Luxembourg declined by 0.6 percentage points from 38.4% to 37.8% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.
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The VAT revenues in Luxembourg accounted for 18.2% of total tax revenue in 2012, below the OECD average of 19.5%.
The Global Forum on Transparency and Exchange of Information for Tax Purposes has released peer review reports assessing the tax systems of 13 jurisdictions for information exchange.
We have 9 countries here today who are signing the Multilateral Convention, 2 countries who are signing a letter of intent to sign the Convention and 6 who are depositing instruments of ratification, said Angel Gurría.
As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.
Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.
Luxembourg has signed a protocol to its double taxation convention with Norway, bringing to 12 the number of agreements it has on exchange of information for tax purposes.
Luxembourg has today signed a protocol to its double taxation convention with Denmark. The protocol, which allows exchange of bank information for tax purposes, brings the convention up to the OECD standard.