15-October-2019
English, PDF, 1,379kb
This country note explains how the United States 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.
13-August-2019
English
The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.
13-August-2019
English
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.
16-July-2018
English
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum), published today seven peer review reports assessing compliance with the international standard on tax transparency and exchange of information on request (EOIR).
16-July-2018
English
12-April-2018
English, PDF, 233kb
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
1-November-2017
English
The OECD will hold a public consultation event on the tax challenges of digitalisation on 1 November at the University of California, Berkeley, United States.
26-September-2017
English
23-May-2017
English
A portfolio of relevant side events will complement the official programme of the 2017 ECOSOC Forum on Financing for Development follow-up (22-25 May 2017) and provide additional space for all stakeholders and participants to discuss substantive matters in greater detail.