United States

15-October-2019

English, PDF, 1,379kb

Taxing Energy Use: Key findings for the United States

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

OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

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

Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries 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 minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

21-March-2019

English

OECD Taxation Working Paper: Taxation and the future of work: How tax systems influence choice of employment form

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

Global Forum publishes tax transparency compliance ratings for seven jurisdictions and welcomes three new members

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

Global Forum on Transparency and Exchange of Information for Tax Purposes: United States 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United States.

12-April-2018

English, PDF, 233kb

Taxation Household Savings: Key findings for the United States

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

BEPS public consultation on the tax challenges of digitalisation

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

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

Under Action 14, countries 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 minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries 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 the United States, which is accompanied by a document addressing the implementation of best practices.

23-May-2017

English

Tax Side Events: 2017 ECOSOC Forum on Financing for Development follow-up

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.

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