This publication, published every two to three years, reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, and reviews current issues in consumption. The issues reviewed include taxation of motor vehicles, globalisation of services, taxation of financial services, and reducing VAT revenue leakage. An annex provides data on the structure of revenues from environmentally related taxes.

This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.

This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. This edition’s special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India.

This publication provides information on value added taxes, taxes on goods and services and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies.  It also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains  information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. The special feature of 2012 Edition will look into "Value Added Taxes in Federal Countries". 

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies, and describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages and motor vehicles.

Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.

Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.

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.

Corporate Tax Statistics brings together a range of information to support the analysis of corporate taxation and base erosion and profit shifting (BEPS) practices. This is the first edition of the publication, which was a key output of Action 11 of the OECD/G20 BEPS Project and its package of 15 measures adopted in 2015 to address tax avoidance. The new publication and its accompanying database includes four main categories of data on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series, and covers OECD jurisdictions as well as jurisdictions from the Inclusive Framework on BEPS.

Corporate Tax Statistics is an OECD flagship publication on corporate income Tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This publication includes data on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series. Corporate Tax Statistics also includes anonymised and aggregated country-by-country reporting data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. Corporate Tax Statistics was a key output of Action 11 of the OECD/G20 BEPS Project, which sought to improve the measurement and monitoring of tax avoidance. This fourth edition of the database contains an expansion of the anonymised and aggregated statistics Country by Country Reporting Data as well as, for the first time, information on standard withholding tax rates for OECD and IF member jurisdictions.

Corporate Tax Statistics is a flagship OECD publication on corporate income tax, bringing together a range of information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This second edition of Corporate Tax Statistics includes, for the first time, anonymised and aggregated Country-by-Country reporting data. This data is a key outcome of the OECD/G20 BEPS Project and its package of 15 measures adopted in 2015 to address tax avoidance. It provides an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. This year’s edition of Corporate Tax Statistics also expands the data series from previous years on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation, and contains new data series on intellectual property regimes, controlled foreign company rules, and interest limitation rules.

Corporate Tax Statistics brings together a range of valuable information to support the analysis of corporate taxation and base erosion and profit shifting (BEPS) practices. This includes data on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series. Corporate Tax Statistics also includes anonymised and aggregated country-by-country reporting data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. Corporate Tax Statistics follows on from the OECD/G20 BEPS Project and its package of 15 measures adopted in 2015 to address tax avoidance. This third edition of the database contains several new data categories including data on Action 13 implementation and data on expenditure-based tax incentives for R&D and innovation. It also contains a significant expansion in the country coverage of anonymised and aggregated Country-by-Country reporting data.

Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.

Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the “nexus approach” which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities.  In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.

Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed four annual reviews in 2017, 2018, 2019 and 2020. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This 2021 annual peer review report reflects the outcome of the fourth review which considered all aspects of implementation. It contains the review of 132 member jurisdictions of the OECD/G20 Inclusive Framework on BEPS which provided legislation or information pertaining to the implementation of CbC Reporting.