Browse by: "PRE-2011"

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.

Le Forum mondial sur la fiscalité qui réunit les pays membres de l’OCDE et des économies non membres, a instauré une évaluation annuelle des politiques de transparence et d’échange de renseignements fiscaux dans plus de 80 économies. Ce rapport constitue la seconde mise à jour annuelle de cette évaluation et fait apparaître les modifications intervenues par rapport à l’année précédente dans les législations et réglementations nationales couvertes par l’évaluation de 2007. Il présente dans une série de tableaux, pays par pays, des informations portant sur les points suivants : Législations et accords autorisant l’échange de renseignements à des fins fiscales, accès aux renseignements bancaires à des fins fiscales, accès aux renseignements concernant la propriété, l’identité et la comptabilité, disponibilité de renseignements sur la propriété, l’identité et la comptabilité en ce qui concerne les sociétés de capitaux, les fiducies, les sociétés de personnes et les fondations.

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. It also gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. This book includes StatLinks, URLs linking statistical tables via the internet to Excel® spreadsheets showing the underlying data. It also includes a special report on the Taxing Power of Sub-Central Governments.

The OECD Global Forum on Taxation's annual assessment of transparency and tax information exchange policies in more than 80 economies. This report is the second edition of that assessment. It highlights changes made over the last year in the domestic laws and regulations of the economies covered by the 2007 Assessment. In addition to the countries reported on in 2007, it includes information on Chile, bringing to 83 the number of countries covered by the report. The report sets out in a series of tables, on a country by country basis, information on laws and agreements permitting the exchange of information for tax purposes; access to bank information for tax purposes; access to ownership identity and accounting information; and availability of ownership, identity and accounting information relating to companies, trusts, partnerships and foundations.

Les impôts sur les salaires fournissent des données sans équivalent sur l’impôt sur le revenu versé par les salariés et sur les cotisations de sécurité sociales qui s’appliquent sur les salariés et les employeurs dans les pays de l'OCDE. Cette publication annuelle précise également quelles prestations sont payées en espèces aux familles. Les montants des impôts et des prestations y sont détaillés pour huit types de ménages représentatifs dont la composition et le niveau du salaire diffèrent. Les résultats mettent aussi en évidence la pression fiscale moyenne et marginale qui s'exerce sur les ménages disposant d'un ou de deux salaires, ainsi que les coûts de main-d'oeuvre pour les employeurs. L'édition de cette année inclut une Étude spéciale intitulée "Réformes fiscales et pressions fiscales 2000-2006".

Cette convention propose aux autorités fiscales un cadre juridique de coopération internationale sans violer la souveraineté nationale ni les droits des contribuables. L'édition du XXème anniversaire de La Convention contient le texte assorti de commentaires. Cette convention multilatérale, entrée en vigueur en 1995, suscite un intérêt croissant puisque presque la moitié des pays qui l’ont signée, l’ont fait au cours des cinq dernières années. Ce regain d’intérêt reflète l'importance croissante de l'échange de renseignements et d’autres formes de coopération entre administrations fiscales dans un monde des affaires et financier où les frontières s'estompent de plus en plus.

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers. This year's issue includes a Special feature entitled "Tax reforms and tax burdens 2000-2006".

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.

This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.

Lancée en 1998, la dernière édition de cette série (auparavant intitulée Systèmes de prestations et incitations au travail) donne une description détaillée de l’ensemble des prestations en espèces accessibles aux personnes ayant un emploi et aux personnes sans emploi, et des impôts dont elles étaient passibles dans les pays de l'OCDE. Un chapitre spécial effectue des comparaisons par pays des coûts de garde d’enfant, et des incitations financières au travail pour les parents de jeunes enfants. En utilisant des modèles prestations-salaires de l’OCDE, le revenu total des ménages et ses composantes ont été calculés pour différentes catégories de familles et situations au regard de l’emploi. Les résultats obtenus permettent d’analyser les incitations financières au travail, à temps partiel ou à temps plein, et la mesure dans laquelle les prestations sociales préviennent l’apparition de la pauvreté monétaire pour ceux qui sont privés d’emploi. Ce volume présente des résultats pour 2005 et les années antérieures.

Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas.  Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts.  Second, the publication reports an exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment.  Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment.  The findings highlight the need to address tax-planning when attempting to measure the “true” tax burden on FDI.

Launched in 1998, the latest edition of this series (formerly entitled Benefit Systems and Work Incentives) provides detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they are liable to pay across OECD countries. A special chapter also compares childcare costs across countries and the financial work incentives faced by parents of young children. Using the OECD tax-benefit models, total household incomes and their components are calculated for a range of family types and employment situations. The results are used to examine financial incentives to work, either part-time or full-time, as well as the extent to which social benefits prevent income poverty for those without a job. This volume presents results for 2005 and earlier years.

Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented.

This is a translation of the 2001 edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which was substantially revised; see the July 2010 edition available in English and French

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. It also gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. This book includes StatLinks, URLs linking statistical tables via the internet to Excel® spreadsheets showing the underlying data.