Browse by: "2020"
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Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth. The consequences of population ageing at subnational government levels are especially intense. Many local governments are vulnerable to the ageing of their populations from a fiscal perspective. The economic and fiscal challenges of an ageing population go beyond intergovernmental boundaries, and they require complex intergovernmental policy responses. This volume brings together cross-country studies of fiscal policy, demographics and spatial productivity, as well as country studies of Brazil, Canada, China and Germany.
This report provides a broad and evidence-based analytical perspective of the debate around the possible role of a Border Carbon Adjustment (BCA) to deal with climate change. The new context of divergent climate ambition has led to a resurgence of interest in BCAs. The paper provides an overview of different policy instruments that can limit carbon leakage, with a particular focus on the BCA option, and offers a technical review of the literature and of the legal specificities around BCA as well as of alternative instruments. The report also analyses the issue of fragmented climate policies in the broader perspective of the trade-climate nexus and discusses how other policy measures – especially those related to trade – can help support climate objectives (for example, reducing the existing barriers to trade in environmental goods, and removing environmentally harmful and trade distortive subsidies).
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 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.
Under the Action 13 Minimum Standard, 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 will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process.
The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This third annual peer review report reflects the outcome of the third review which considered all aspects of implementation. It contains the review of 131 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Anguilla.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Barbados.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Brunei Darussalam.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Chile.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Cyprus.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Dominica.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Gibraltar.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Greece.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Korea.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Macau, China.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Malta.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Papua New Guinea.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the People's Republic of China.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Peru.