Publications & Documents

21-November-2023

English

Effective tax rates of MNEs - New evidence on global low-taxed profit

The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.

21-November-2023

English

Corporate Tax Statistics 2023

Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world. It is a key outcome of Action 11 of the OECD/G20 BEPS Project which aims to improve the measurement and monitoring of tax avoidance. The report includes data on corporate tax rates, revenues, effective tax rates, as well as tax incentives for R&D and innovation. This fifth edition also includes two years of anonymised and aggregated country-by-country reporting data, and, for the first time, information on withholding tax rates under tax treaties for member jurisdictions of the OECD and the Inclusive Framework on BEPS.

20-November-2023

English

Azerbaijan signs landmark agreement to strengthen its tax treaties

Today, Azerbaijan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting at a signing ceremony held in Baku.

20-November-2023

English

OECD framework for mapping and quantifying government support for business innovation

This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.

16-November-2023

English

OECD invites public input on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

This public discussion draft includes proposals for changes to the Commentary on Article 5 of the OECD Model Tax Convention.

16-November-2023

English

Fiji joins international community’s fight against tax evasion as the 169th member of the Global Forum

Fiji has joined the international fight against tax evasion as 169th member of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum). Fiji is the fourth country to join the Global Forum in 2023, following Angola (March 2023), Zimbabwe (April 2023) and Sierra Leone (May 2023).

15-November-2023

English

Kuwait joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy

Kuwait joins international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 140 member countries and jurisdictions.

14-November-2023

English

2022 Mutual Agreement Procedure Statistics

The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.

14-November-2023

English

OECD releases information and statistics on Mutual Agreement Procedures

The 2022 Mutual Agreement Procedures (MAP) Statistics, the 2022 MAP Awards and the 2023 Consolidated Information on MAP were released during the fifth OECD Tax Certainty Day where tax officials and stakeholders took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution.

14-November-2023

English

OECD Tax Certainty Day 2023

This event will provide an opportunity for tax policy makers, tax administrations, business representatives and other stakeholders to take stock of the tax certainty agenda and move towards further improvements in both dispute prevention and dispute resolution.

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OECD Tax Certainty Day 2023

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