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Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. Certain generally available cash benefits for families – regarded as negative taxes – are also taken into account.
The study concentrates on the effects of these taxes on the distribution of income between different types of working households, looking at three dimensions of inequality: vertical inequality between households at different income levels, horizontal inequality between households with different numbers of children and the tax treatment of one-earner versus two-earner households.
The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from conflicts of income allocation be solved? This report addresses these issues in detail and focuses on specific factual examples. For each example, the facts and, where applicable, relevant aspects of domestic tax laws are described. Comprehensive recommendations for dealing with the international taxation of partnerships in practice are also presented.
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).
In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.
Cette publication annuelle donne des informations sans équivalent sur les impôts directs prélevés sur les salariés et leurs employeurs dans tous les pays de l'OCDE. De plus, elle précise le niveau des prestations familiales en espèces. Les montants des impôts et des prestations sont détaillés programme par programme, pour huit types de ménages, qui diffèrent par leur niveau de revenu et la composition du ménage. Les résultats comprennent la pression fiscale pour les familles à un ou deux apporteurs de revenu.
Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to sell such global financial products 24 hours a day. This phenomenon of global trading challenges tax payers and tax administrations to come up with a fair way of allocating and taxing the profits in each country where global trading is carried on.
This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems. Although the paper discusses a specific industry sector, many of the issues raised, for example the high level of global integration of functions and intensive co-operation between different geographic locations, are becoming more common in other industries with the spread of globalisation and the communications revolution.
This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities", describes the problems posed for tax authorities by entertainers and sportsmen and the measures taken by countries to counteract evasion and avoidance schemes used by some of these taxpayers.
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
The 2001 edition of Transfer Pricing Guidelines was substantially revised in July 2010. See the current edition .
This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by member countries and to be used by multinational enterprises when transferring goods and services across boundaries and within the same group of companies. They maintain the arm's length principle of treating related entreprises within a multinational group and affirm traditional transaction methods as the prefered way of implementing the principle. These controversial issues are not just of interest to tax experts. National tax administrations, taxpayers, and businessmen alike all have a share in avoiding conflicting tax rules which might seriously hamper the development of world trade.
These guidelines have also been published in a loose leaf version.
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting tax rates that average over all taxpayers. It also illustrates the importance of loss adjustments in measuring effective tax rates on capital income, and reports evidence of significant variation in corporate average tax rates by sector and firm asset size.
This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
Table des matières
Examen du droit et de la politique de la concurrence en Grèce Michael Wise
Concurrence et professions libérales – Synthèse, Note de référence Michael Wise, Compte rendu de la discussion, Contributions par pays
Concurrence dans les services locaux: la gestion des déchets solides – Synthèse, Note de référence Darryl Biggar, Compte rendu de la discussion, Contributions par pays
Table des matières
Examen du droit et de la politique de la concurrence en Irlande Michael Wise
Concurrence et questions de réglementation connexes dans le secteur des assurances – Synthèse, Note de référence Darryl Biggar, Compte rendu de la discussion, Contributions par pays et par expert
Oligopoles – Synthèse, Note de référence Gary Hewitt, Compte rendu de la discussion, Contributions par pays
Table des matières
Programmes de clémence pour lutter contre les ententes injustifiables 7 Rapport du CLP
Examen du droit et de la politique de la concurrence en Italie 73 Michael Wise
Politique de la concurrence et droits de propriété intellectuelle 141 Synthèse 143 Note de référence 152 Willard K. Tom Aide-mémoire 185 Contribution par pays et par expert 224
Promotion de la concurrence dans les services postaux Synthèse Note de référence Darryl Biggar Aide-mémoire de la discussion Contributions par pays
Evolution récente du droit et de la politique de la concurrence concernant les fusions John Clark
Recommandations de l'OCDE en matière de concurrence, pays en développement, et éventuelles règles de concurrence de l'OMC Terry Winslow
Fusions bancaires
Synthèse Note de référence Gary Hewitt Aide-mémoire de la discussion Contributions par pays
Renforcer le rôle de la concurrence dans la réglementation bancaire
Synthèse Aide-mémoire de la discussion Contributions par pays
Examen du droit et de la politique de la concurrence en Espagne Michael Wise
Table des matières
Réglementation et concurrence dans le secteur audiovisuel dans une perspective de convergence
Synthèse, Note de référence Darryl Biggar, Aide-mémoire de la discussion, Contributions par pays
Examen du droit et de la politique de la concurrence en Corée Michael Wise
Évolution du droit et de la politique de la concurrence au Brésil John W. Clark
Table des matières
Les ententes injustifiables
Introduction Terry Winslow
A problèmes anciens, nouvelles initiatives: rapport sur la mise en oeuvre de la recommandation sur les ententes injustifiables et sur l'amélioration de la coopération Rapport du CLP
Recommandation du conseil de l'OCDE concernant une action efficace contre les ententes injustifiables
Examen du droit et de la politique de la concurrence en hongrie Michael Wise
Fusions et alliances des compagnies aériennes
Synthèse, Note de référence Darryl Biggar, Aide-mémoire de la discussion, Contributions par pays
Concurrence et services aéroportuaires internationaux
Synthèse, Aide-mémoire de la discussion, Contributions par pays