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  • MPI Ethno. Forsch.  (958)
  • GRASSI Mus. Leipzig
  • 2015-2019  (956)
  • 1975-1979  (2)
  • Taxation  (958)
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  • 1
    Online Resource
    Online Resource
    Annex - Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 127 Seiten) , Illustrationen
    Additional Information: Anhang zu Milanez, Anna Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 42
    Keywords: Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    DOI: 10.1787/6b20cce5-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 2
    Online Resource
    Online Resource
    Taxing vehicles, fuels, and road use : opportunities for improving transport tax practice (2019)
    Paris, France : OECD
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 44
    Keywords: Taxation ; Transport ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better alignment of transport taxes with external costs. There is considerable scope for improving transport tax practice, notably by increasing the use of taxes based on road use. Distance charges offer great promise in delivering more efficient road transport. In heavily congested areas, targeted charges are a cost-effective way of reducing congestion. Fiscal objectives provide an impetus for change as improving vehicle fuel efficiency and fleet penetration of alternative fuel vehicles erode traditional tax bases, particularly those relating to fossil fuel use. A gradual shift from an energy-based approach towards distance-based transport taxes has the potential to establish a stable tax base in the road transport sector in the long run.
    DOI: 10.1787/e7f1d771-en
    URL: lizenzpflichtig
    URL: lizenzpflichtig
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  • 3
    Online Resource
    Online Resource
    Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407244 , 9789264311503 , 9789264523104
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Harmful Tax Practices - 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5
    Keywords: Taxation
    Abstract: Le Rapport sur l’Action 5 établit l’un des quatre standards minimums prévus par le projet BEPS que tous les membres du Cadre inclusif se sont engagés à mettre en œuvre. Un aspect du standard minimum défini par l’Action 5 se rapporte au processus d’examen par les pairs des régimes fiscaux préférentiels afin d’identifier les caractéristiques de ces régimes qui peuvent faciliter l'érosion de la base et le transfert de bénéfices et peuvent donc avoir une incidence défavorable sur l'assiette fiscale d'autres juridictions. Ce rapport d'étape constitue une mise à jour du rapport de 2015 sur l’Action 5 du BEPS et du Rapport d'étape de 2017. Il contient les résultats de l'examen de tous les régimes fiscaux préférentiels des membres du Cadre inclusif sur le BEPS qui ont été identifiés depuis le projet BEPS. Les résultats présentés sont ceux en date du mois de janvier de 2019. En outre, le Cadre inclusif a approuvé une nouvelle norme rétablissant l'obligation d'activités substantielles pour les juridictions qui ne prélèvent pas d’impôt ou qu’un impôt insignifiant. Ce rapport décrit en détail cette nouvelle norme ainsi que les autres initiatives engagées en vue de compléter ou de réviser le cadre applicable aux pratiques fiscales dommageables. Enfin, il présente les prochaines étapes des travaux consacrés aux pratiques fiscales dommageables.
    DOI: 10.1787/9789264311503-fr
    URL: lizenzpflichtig
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  • 4
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Turkey (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310087
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
    DOI: 10.1787/9789264310087-en
    URL: lizenzpflichtig
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  • 5
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264730274
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Taxation ; Hong Kong, China ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).
    DOI: 10.1787/34f9b9a8-en
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  • 6
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264922808
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia ; Nordmazedonien ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia.
    DOI: 10.1787/c02d85f9-en
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  • 7
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591493
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
    DOI: 10.1787/322136b0-en
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) : Inclusive Framework on BEPS: Action 13 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264714175 , 9789264762718 , 9789264342187
    Language: English
    Pages: 1 Online-Ressource (566 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Country-by-country reporting
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; Taxation ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: 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 second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/f9bf1157-en
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  • 9
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264327658
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United States (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; USA ; G20-Staaten ; Taxation ; United States ; G-20-Staaten ; USA ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/305147e9-en
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264826601
    Language: English
    Pages: 1 Online-Ressource (119 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Libanon ; Taxation ; Lebanon ; Libanon ; Steuerrecht
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Lebanon.
    DOI: 10.1787/939f334e-en
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  • 11
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264341722
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marshallinseln ; Taxation ; Marshall Islands ; Marshallinseln ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Marshall Islands.
    DOI: 10.1787/89b5f984-en
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  • 12
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700109
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
    DOI: 10.1787/30ffa4a6-en
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  • 13
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264728035
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Switzerland (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Schweiz ; G20-Staaten ; Taxation ; Switzerland ; Schweiz ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/77ab98a6-en
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  • 14
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820296
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Botswana.
    DOI: 10.1787/d32b72f9-en
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  • 15
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264944046
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
    DOI: 10.1787/3f820b8e-en
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  • 16
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264794511
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation ; Croatia
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Croatia.
    DOI: 10.1787/9dc5933f-en
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  • 17
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Canada (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264408111
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Canada (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kanada ; G20-Staaten ; Taxation ; Canada ; Kanada ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/67dba2bb-en
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  • 18
    Online Resource
    Online Resource
    Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264321816 , 9789264395138 , 9789264560369
    Language: English
    Pages: 1 Online-Ressource (611 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings
    Keywords: Taxation ; Steuerbescheid
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.
    DOI: 10.1787/7cc5b1a2-en
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  • 19
    Online Resource
    Online Resource
    Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264772984
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
    DOI: 10.1787/85e69082-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264519916
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vereinigte Arabische Emirate ; Taxation ; United Arab Emirates
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates.
    DOI: 10.1787/78bb1919-en
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  • 21
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264604032
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic ; Dominikanische Republik ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic.
    DOI: 10.1787/7f68d3cf-en
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  • 22
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    Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264576643 , 9789264438293 , 9789264383807
    Language: French
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The Role of Digital Platforms in the Collection of VAT/GST on Online Sales
    Keywords: Taxation
    Abstract: Ce rapport propose des orientations pratiques pour les autorités fiscales pour la conception et la mise en œuvre des diverses solutions disponibles pour impliquer les plateformes numériques, y compris les places de marché du commerce électronique dans la collecte efficace et effective de la TVA/TPS sur le commerce numérique de biens, de services et de biens incorporels. En particulier, il inclut de nouvelles mesures pour rendre les plateformes numériques responsables de la TVA/TPS sur les ventes réalisées par les vendeurs en ligne via ces plateformes, ainsi que d’autres mesures telles que le partage d’informations et l’amélioration de la coopération administrative entre autorités fiscales et plateformes numériques. Il se base sur les solutions pour la collecte efficace de la TVA/TPS sur les ventes numériques proposées par les Principes directeurs internationaux pour la TVA/TPS et le Rapport final 2015 BEPS Action 1 - Relever les défis fiscaux posés par l’économie numérique. Il est particulièrement pertinent dans le contexte de la croissance de l’économie des plateformes et du potentiel des plateformes numériques pour améliorer de manière significative l’efficacité de la collecte de la TVA/TPS, compte tenu de leur rôle important dans la réalisation, la facilitation et/ou l’exécution des ventes en ligne.
    DOI: 10.1787/0aef4c54-fr
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  • 23
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    The Sharing and Gig Economy: Effective Taxation of Platform Sellers : Forum on Tax Administration (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als The sharing and gig economy
    Keywords: Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Abstract: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
    DOI: 10.1787/574b61f8-en
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  • 24
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    The impact of decentralisation on the performance of health care systems : A non-linear relationship (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.27
    Keywords: Taxation
    Abstract: This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds on previous analytical research carried out by the OECD (Lorenzoni, Murtin et al., 2018; Lorenzoni and Marino, 2017), both of which established new methodological tools to analyse health sector performance. The present analysis extends this framework to examine the impact of centralisation versus decentralisation of responsibilities across levels of government, making use of newly collected data on governance and expenditure assignment, as well as non-linear empirical specifications.
    DOI: 10.1787/04208b83-en
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  • 25
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    Twenty years of tax autonomy across levels of government : Measurement and applications (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.29
    Keywords: Taxation
    Abstract: The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD’s tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology.
    DOI: 10.1787/ca7ebc02-en
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  • 26
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    Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Additional Information: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 41
    Keywords: Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    DOI: 10.1787/20f7164a-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 27
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    The potential of tax microdata for tax policy (2019)
    Paris, France : OECD
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 47 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 45
    Keywords: Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based on survey data. However, the current trend of low and falling response rates has placed a question mark over the future value of survey practice generally. By contrast, this paper discusses the increasing use of tax microdata in economic research and the new types of policy analysis made possible by it. In the future, best-practice tax policy analysis is likely to combine tax microdata with survey and national account data. The advantages of these combined data will be important for policymakers to understand and address future policy challenges including protecting tax revenues in an era of population ageing and supporting fairness given the changing nature of economic mobility.
    DOI: 10.1787/d2283b8e-en
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  • 28
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264597181
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg.
    DOI: 10.1787/7ba732bf-en
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  • 29
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264745322
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Spanien ; Taxation ; Spain ; Spanien ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
    DOI: 10.1787/997a7b23-en
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  • 30
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264455030
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.
    DOI: 10.1787/5a837e0a-en
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264629783
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama.
    DOI: 10.1787/5f2584a0-en
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  • 32
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    Addressing Industrial Air Pollution in Kazakhstan : Reforming Environmental Payments Policy Guidelines (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264937079 , 9789264438422 , 9789264641495
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallele Sprachausgabe РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ: Руководящие принципы реформирования политики в области экологических платежей
    Parallel Title: Erscheint auch als Addressing industrial air pollution in Kazakhstan
    Keywords: Luftverschmutzung ; Industrie ; Umweltabgabe ; Reform ; Kasachstan ; Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Abstract: Kazakhstan has recorded impressive economic growth rates since its independence, driven mainly by export of commodities and high rate of energy use. These rates are not sustainable and are generating significant air pollution, in particular from industrial stationary sources. This is putting at risk the country’s development ambitions to become one of the top global economies by 2050 and converge towards OECD living standards. Building on OECD previous analysis, this publication shows that Kazakhstan’s environmental payments (environmentally related taxes, non-compliance penalties and compensation for damage regulation) for industrial air pollutants, as currently applied, impede energy efficiency and pollution abatement with heavy-handed non-compliance responses and focus on rising revenues. They also add to the cost of doing businesses in the country with limited environmental benefit. In the spirit of the Polluter-Pays Principle, much more reforms of regulation of environmental payments are needed. This report provides guidelines for reform drawing from air pollution regulations in OECD member countries and the results of the analysis of the system in Kazakhstan carried out by the OECD in close co-operation with the Government of Kazakhstan.
    DOI: 10.1787/0e04ea86-en
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  • 33
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264466197
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
    DOI: 10.1787/46034be3-en
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  • 34
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264850415
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa ; Samoa ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.
    DOI: 10.1787/d8954bf5-en
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  • 35
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    Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264980570
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United Kingdom (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Großbritannien ; G20-Staaten ; Taxation ; United Kingdom ; G-20-Staaten ; Großbritannien ; Internationales Steuerrecht ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/33e2bf3d-en
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  • 36
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264995468
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru ; Nauru ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru.
    DOI: 10.1787/43120c29-en
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  • 37
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820456
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
    DOI: 10.1787/deb42398-en
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  • 38
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264510180
    Language: English
    Pages: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vanuatu ; Taxation ; Vanuatu ; Vanuatu ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
    DOI: 10.1787/dd70b774-en
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  • 39
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264691162
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia.
    DOI: 10.1787/186f45ba-en
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  • 40
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452329
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
    DOI: 10.1787/4fed4933-en
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  • 41
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    Směrnice OECD o převodních cenách pro nadnárodní podniky a daňové správy 2017 (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9789264812888
    Language: Czech
    Pages: 1 Online-Ressource (368 p.)
    Parallel Title: Parallele Sprachausgabe 跨国企业与税务机关 转让定价指南 2017
    Parallel Title: Parallele Sprachausgabe Çok Uluslu İşletmeler ve Vergi İdareleri için OECD Transfer Fiyatlandırması Rehberi 2017
    Parallel Title: Parallele Sprachausgabe Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017
    Parallel Title: Parallele Sprachausgabe OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
    Parallel Title: Parallele Sprachausgabe OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2017
    Parallel Title: Parallele Sprachausgabe Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias 2017
    Keywords: Taxation ; Trade ; Industry and Services
    Abstract: Toto vydání Směrnice o převodních cenách z roku 2017 zahrnuje podstatné revize provedené v roce 2016, aby odráželo vysvětlení a revize dohodnuté ve Zprávách o Akcích 8-10 BEPS z roku 2015 “Přizpůsobení převodních cen ekonomické aktivitě“ a Akci 13 „Dokumentace k převodním cenám a CbCR“. Směrnice zahrnuje také revidované pokyny o režimech bezpečných přístavišť (safe harbours) schválené v roce 2013, které uznávají, že správně navržená safe harbours mohou pomoci zmírnit určité komplikace v souvislosti s dodržováním předpisů a poskytnout daňovým poplatníkům větší jistotu. Toto vydání také obsahuje změny v konzistenci, které byly provedeny ve zbytku Směrnice OECD o převodních cenách. Směrnice OECD o převodních cenách byla ve svém původním znění schválena Radou OECD v roce 1995.
    DOI: 10.1787/fb80b515-cs
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  • 42
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    Standard für den automatischen Austausch von Informationen über Finanzkonten in Steuersachen : Zweite Ausgabe (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264738584
    Language: German
    Pages: 1 Online-Ressource (320 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
    Parallel Title: Parallele Sprachausgabe Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale, Seconde édition
    Parallel Title: Parallele Sprachausgabe Estándar para el intercambio automático de información sobre cuentas financieras, Segunda edición
    Keywords: Taxation
    Abstract: Der gemeinsame Meldestandard, der auf Wunsch der G20 entwickelt und am 15. Juli 2014 vom Rat der OECD beschlossen wurde, sieht vor, dass Staaten und Gebiete Informationen von ihren Finanzinstituten beschaffen und diese jährlich mit anderen Staaten und Gebieten automatisch austauschen. Im gemeinsamen Meldestandard sind die auszutauschenden Informationen über Finanzkonten, die meldepflichtigen Finanzinstitute, die unter den gemeinsamen Meldestandard fallenden unterschiedlichen Arten von Konten und Steuerpflichtigen sowie die von den Finanzinstituten zu erfüllenden Sorgfaltspflichten dargelegt. Diese Publikation enthält folgende Teile: Muster für eine Vereinbarung zwischen den zuständigen Behörden (Mustervereinbarung) über den automatischen Austausch von nach dem gemeinsamen Meldestandard übermittelten Informationen; gemeinsamer Meldestandard; Kommentare zur Mustervereinbarung und zum gemeinsamen Meldestandard und das Benutzerhandbuch zum XML-Schema für den gemeinsamen Meldestandard. In dieser Ausgabe wurde der hintere Teil des Benutzerhandbuchs zum XML-Schema für den gemeinsamen Meldestandard erweitert. Er enthält zusätzliche technische Erläuterungen zur Vornahme von Korrekturen und Stornierungen im XML-Schema für den gemeinsamen Meldestandard sowie eine Reihe überarbeiteter und erweiterter Beispiele für Korrekturen. Das restliche Dokument wurde seit der ersten Ausgabe von 2014 nicht verändert.
    DOI: 10.1787/16efb004-de
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    Modelo de Convenio Tributario sobre la Renta y sobre el Patrimonio : Versión Abreviada 2017 (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9788480084116
    Language: Spanish
    Pages: 1 Online-Ressource (650 p.)
    Parallel Title: Parallele Sprachausgabe Model Tax Convention on Income and on Capital: Condensed Version 2017
    Parallel Title: Parallele Sprachausgabe Modèle de Convention fiscale concernant le revenu et la fortune : Version abrégée 2017
    Keywords: Finance and Investment ; Taxation
    Abstract: Esta es la décima edición de la versión abreviada de la publicación titulada “Modelo de Convenio tributario sobre la renta y el patrimonio” publicada por primera vez en 1992 y actualizada periódicamente desde entonces. Esta versión abreviada incluye el texto del Modelo de Convenio tributario tal como podía leerse el 21 de noviembre de 2017 después de la adopción, por el Consejo de la OCDE, de la décima actualización. Las notas históricas incluidas en el volumen I de la versión íntegra, y los informes que sirven de antecedente y que se incluyen en el volumen II de la versión íntegra no se reproducen en esta versión.
    DOI: 10.1787/765324dd-es
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  • 44
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    The Role of Digital Platforms in the Collection of VAT/GST on Online Sales (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639416 , 9789264344112 , 9789264368330
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Le rôle des plateformes numériques dans la collecte de la TVA/TPS sur les ventes en ligne
    Parallel Title: Erscheint auch als The role of digital platforms in the collection of VAT/GST on online sales
    Keywords: Besteuerungsverfahren ; Umsatzsteuer ; Online-Handel ; Digitale Plattform ; Taxation ; Portal ; Online-Shop ; Besteuerungsverfahren ; Umsatzsteuer
    Abstract: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report “Addressing the Tax Challenges of the Digital Economy.” It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
    DOI: 10.1787/e0e2dd2d-en
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  • 45
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    Dostosowanie wyników cen transferowych do procesu tworzenia wartości, raporty końcowe z 2015 roku dotyczące działań 8–10 : OECD/G20 Projekt w zakresie erozji podstawy opodatkowania i przenoszenia zysków (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9788381242196
    Language: Polish
    Pages: 1 Online-Ressource (276 p.)
    Parallel Title: Parallele Sprachausgabe Gewährleistung der Übereinstimmung zwischen Verrechnungspreisergebnissen und Wertschöpfung: Aktionspunkte 8-10: Abschlussbericht 2015
    Parallel Title: Parallele Sprachausgabe Aligner les prix de transfert calculés sur la création de valeur, Actions 8-10 - Rapports finaux 2015
    Parallel Title: Parallele Sprachausgabe Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor, Acciones 8 a 10 – Informes finales 2015
    Parallel Title: Parallele Sprachausgabe Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
    Keywords: Taxation ; Economics
    Abstract: Sprawozdanie zawiera zmiany wytycznych OECD dotyczących cen transferowych w celu dostosowania wyników w zakresie cen transferowych do procesu tworzenia wartości. Zaktualizowane wytyczne koncentrują się na następujących kluczowych obszarach: kwestie cen transferowych związane z transakcjami dotyczącymi wartości niematerialnych; ustalenia umowne, w tym umowny podział ryzyka i odpowiadających mu zysków, które nie są wspierane przez faktycznie prowadzone działania; poziom zwrotu z finansowania zapewnianego przez bogatego w kapitał członka grupy MNE, w przypadku gdy zwrot ten nie odpowiada poziomowi działalności podejmowanej przez przedsiębiorstwo finansujące; oraz inne obszary wysokiego ryzyka. W sprawozdaniu przedstawiono również działania następcze, które należy podjąć w związku z metodą podziału zysku z transakcji, które doprowadzą do uzyskania szczegółowych wskazówek co do tego, w jaki sposób metoda ta może być odpowiednio zastosowana w celu dalszego dostosowania wyników w zakresie cen transferowych do procesu tworzenia wartości.
    DOI: 10.1787/103c58e6-pl
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  • 46
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    Population ageing and sub-central governments : Long-term fiscal challenges (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.30
    Keywords: Taxation
    Abstract: The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG) levels and introduces the ‘SCG fiscal vulnerability to ageing’ indicator. This indicator identifies the countries in which SCGs on average are “vulnerable” to the ageing of their population from a fiscal perspective (both from the expenditure and revenue side). The paper posits that the economic and fiscal consequences of an ageing population goes beyond the central-SCG boundaries. Therefore, in order to make fiscal frameworks “ageing-resilient”, countries require a coherent fiscal strategy, which focuses on tax and spending reforms, with a whole-of-government approach that brings together central governments and SCGs.
    DOI: 10.1787/00db7ac4-en
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  • 47
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    Achieving productive transformation (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9789264731295 , 9789295104792
    Language: English
    Pages: 1 Online-Ressource (254 Seiten) , Illustrationen
    Series Statement: Africa's development dynamics 2019
    Series Statement: Africa's development dynamics
    Parallel Title: Erscheint auch als Achieving productive transformation
    Keywords: Afrikanische Union ; Sozioökonomischer Wandel ; Entwicklung ; Unterentwicklung ; Ursache ; Internationale Organisation ; Politisches Ziel ; Ordnungspolitik ; Wirtschaft ; Transformation ; Interesse ; Grundlage ; Regionale Wirtschaftsstruktur ; Regionalentwicklung ; Regionalplanung ; Soziales Netzwerk ; Exportorientiertes Entwicklungsmodell ; Marktzugang ; Wirtschaftsindikator ; Sozialer Indikator ; Wirtschaftswachstum ; Leistungssteigerung ; Tendenz ; Finance and Investment ; Governance ; Taxation ; Development ; Transport ; Trade ; Industry and Services ; Afrika
    Abstract: What are the major economic and social trends in Africa? What is Africa’s role in globalisation? This annual report presents an Africa open to the world and towards the future. Africa’s Development Dynamics uses the lessons learned in the five African regions – Central, East, North, Southern and West Africa – to develop recommendations and share good practices. The report identifies innovative policies and offers practical policy recommendations, adapted to the specificities of African economies. Drawing on the most recent available statistics, this analysis of development dynamics aims to help African leaders reach the targets of the African Union’s Agenda 2063 at all levels: continental, regional, national, and local. Every year this report will focus on one strategic theme. This 2019 edition explores policies for productive transformation. It proposes three main policy focus for transforming firms: providing business services to clusters of firms; developing regional production networks; and improving exporting firms’ ability to thrive in fast-changing markets. This volume feeds into a policy debate between African Union’s nations, citizens, entrepreneurs and researchers. It aims to be part of a new co-operation between countries and regions focused on mutual learning and the preservation of common goods. This report is the result of a partnership between the African Union Commission and the OECD Development Centre.
    DOI: 10.1787/c1cd7de0-en
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    URL: kostenfrei
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  • 48
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    The use of revenues from carbon pricing (2019)
    Paris, France : OECD
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 240 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 43
    Keywords: Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political commitments or legal earmarks – on revenue use differ between carbon taxes, emissions trading systems, and excise taxes. Constraints are less common for excise taxes, which also raise the most revenue. Carbon tax revenues are relatively often associated with environmental tax reforms, involving reductions in personal or corporate income taxes. Revenues from emissions trading systems are frequently directed towards green spending. The results may be relevant to the political economy of ambitious carbon pricing schemes in the sense that the political expedience of choices on revenue use may depend on the amount of revenue raised.
    DOI: 10.1787/3cb265e4-en
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  • 49
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    From analysis to action (2019)
    Paris : OECD
    Details
    ISBN: 9789264900677
    Language: English
    Pages: 1 Online-Ressource (57 Seiten) , Illustrationen
    Series Statement: Multi-Dimensional Review of Panama Volume 3
    Series Statement: OECD Development Pathways
    Series Statement: Multi-dimensional review of Panama
    Parallel Title: Erscheint auch als Multi-dimensional review of Panama ; Volume 3: From analysis to action
    Parallel Title: Erscheint auch als Multi-dimensional review of Panama ; volume 3: From analysis to action
    Keywords: Panama Economic conditions ; Panama Economic policy ; Congresses ; Panama Social conditions ; Congresses ; Panama Economic policy ; Electronic books ; Education ; Governance ; Urban, Rural and Regional Development ; Taxation ; Development ; Panama
    Abstract: This MDCR is designed to help Panama formulate development strategies, and identify and support the policy reforms needed to achieve further sustainable and inclusive development. This review comes at a time when Panama is achieving high economic growth but further policy action is needed to expand socio-economic benefits across all economic sectors, regions and households.
    DOI: 10.1787/34075eca-en
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  • 50
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264810389
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
    DOI: 10.1787/43add6b6-en
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  • 51
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Belgium (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264876989
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Belgium (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Belgien ; G20-Staaten ; Taxation ; Belgium ; Belgien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/734c25f4-en
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  • 52
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264790186
    Language: English
    Pages: 1 Online-Ressource (137 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia ; Bericht ; Malaysia ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Malaysia.
    DOI: 10.1787/d422824d-en
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  • 53
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598362
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica ; Costa Rica ; Finanzverwaltung ; Steuer ; Grenzüberschreitende Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica.
    DOI: 10.1787/4d74d8a2-en
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  • 54
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840706
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kroatien ; Taxation ; Croatia
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia.
    DOI: 10.1787/ccacbca7-en
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  • 55
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264937314
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of ; Mikronesien ; Finanzverwaltung ; Steuer
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia.
    DOI: 10.1787/4bc8ab63-en
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    Dynamiques du développement en Afrique 2019 : Réussir la transformation productive (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9789264801455
    Language: French
    Pages: 1 Online-Ressource (275 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Africa's Development Dynamics 2019: Achieving Productive Transformation
    Parallel Title: Parallele Sprachausgabe Dinâmicas do desenvolvimento em África 2019: Alcançar a transformação produtiva
    Keywords: Finance and Investment ; Governance ; Taxation ; Development ; Transport ; Trade ; Industry and Services
    Abstract: Quelles sont les tendances économiques et sociales majeures en Afrique aujourd’hui ? Comment l’Afrique s’inscrit-elle dans la mondialisation ? Ce rapport annuel parle d’une Afrique ouverte sur le monde et l’avenir. Dynamiques du développement en Afrique tire les leçons des expériences des cinq sous-régions – Afrique australe, centrale, de l’Est, du Nord et de l’Ouest – pour partager et développer les bonnes pratiques. Le rapport identifie les politiques innovantes et offre des recommandations pratiques, adaptées aux spécificités des économies africaines. Étayé par les plus récentes statistiques, son décryptage des dynamiques du développement vise à permettre aux leaders africains de réaliser la vision stratégique de l’agenda 2063 à tous les niveaux : continental, régional, national et local. Chaque édition examine ainsi un thème stratégique. L’édition 2019 explore les politiques de soutien à la transformation productive. Elle propose trois principaux axes politiques pour transformer les entreprises : fournir des services commerciaux aux regroupements d’entreprises ; mettre en place des réseaux de production régionaux ; et améliorer la capacité des entreprises exportatrices à se développer dans des marchés en mutation rapide. Cet ouvrage a pour vocation de nourrir le débat entre les membres de l’Union africaine, ainsi que les citoyens, entrepreneurs et chercheurs. Son ambition est de participer à une nouvelle coopération – entre pays, régions... – tournée vers l’apprentissage mutuel et la préservation de nos biens communs. Il est lui-même le fruit de la coopération entre la Commission de l’Union Africaine et le Centre de développement de l’OCDE.
    DOI: 10.1787/291046f7-fr
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  • 57
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2019 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264966505
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Netherlands
    Abstract: This publication contains the Supplementary Peer Review Report on the Exchange of Information on Request of Curaçao.
    DOI: 10.1787/4f2c9b28-en
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  • 58
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    Decentralisation and performance measurement systems in health care (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.28
    Keywords: Taxation
    Abstract: Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems are used in the health sector. Decision-making in health care tends to rest largely with the central government, which has considerable power across many aspects of the delivery of health services. However, sub-national governments have more control over decisions regarding the inputs, outputs and monitoring of health care services. The majority of OECD countries tends to rely on centralised performance measurement systems, especially to monitor the performance of hospital providers, focusing more on improving performance rather than reducing service costs. Less likely to be monitored under a specific performance framework are providers of ancillary services, retailers and other providers of medical goods, and providers of preventive care.
    DOI: 10.1787/6f34dc12-en
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  • 59
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    Exchange of information and bank deposits in international financial centres (2019)
    Paris, France : OECD
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 51 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 46
    Keywords: Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally by 24% or USD 410 billion during the period from 2008 to 2019. The commencement of automatic exchange of information is associated on average with a statistically significant 22% reduction in IFC bank deposits held by non-IFC counterparty jurisdictions. The results show that exchange of information on request was associated with a reduction of around 10% during the early years of implementation. Robustness checks show that voluntary disclosure programmes do not drive the results. These findings highlight the effectiveness of the expansion of automatic exchange of informationand provide further evidence of the success of a comprehensive multilateral approach towards international tax transparency.
    DOI: 10.1787/025bfebe-en
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  • 60
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264729407
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niederlande ; Taxation ; Netherlands ; Niederlande ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands.
    DOI: 10.1787/fdce8e7f-en
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  • 61
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264545861
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.
    DOI: 10.1787/299793c5-en
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  • 62
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    Making Dispute Resolution More Effective - MAP Peer Review Report, Estonia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310742
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
    DOI: 10.1787/9789264310742-en
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  • 63
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Netherlands (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264733527
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: The Netherlands (stage 2)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Niederlande ; G20-Staaten ; Taxation ; Netherlands ; G-20-Staaten ; Niederlande ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/cce92832-en
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  • 64
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264881358
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
    DOI: 10.1787/12acb5ea-en
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  • 65
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625556
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
    DOI: 10.1787/4599c8b2-en
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  • 66
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264790841
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
    DOI: 10.1787/b9018c2d-en
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  • 67
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    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474079
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
    DOI: 10.1787/c66636e8-en
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  • 68
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264717466
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
    DOI: 10.1787/b0de32d9-en
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  • 69
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674875
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
    DOI: 10.1787/7182ca92-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264846951
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andora ; Steuer ; Zollverwaltung ; Finanzbehörde
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Andorra.
    DOI: 10.1787/7f57533b-en
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  • 71
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346659
    Language: English
    Pages: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guatemala ; Taxation ; Guatemala ; Guatemala ; Finanzbehörde ; Steuer ; Grenzüberschreitende Kooperation
    Abstract: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Guatemala.
    DOI: 10.1787/5ce22634-en
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  • 72
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    G20 contribution to the 2030 Agenda : progress and way forward (2019)
    [Paris] : OECD, UNDP | Paris : OECD Publishing
    Details
    ISBN: 9789264580213
    Language: English
    Pages: 1 Online-Ressource (36 Seiten) , Illustrationen, Diagramme
    Keywords: Education ; Energy ; Agriculture and Food ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Development ; Economics ; Trade
    Abstract: As the world's premier forum for international economic co-operation, the G20 plays a critical role in helping to achieve the 2030 Agenda for Sustainable Development. Based on robust evidence and available data, this report examines how the G20's contributions to the global goals across key sectors are already making a difference, while also suggesting where it could go further in leading by example to support the global goals. Collectively, G20 members account for around 85% of global gross domestic product, 75% of world trade and 80% of global carbon dioxide emissions – to name just a few areas of the G20's influence. This report, commissioned by the Government of Japan in support of its 2019 G20 Presidency, takes stock of the G20's progress to date against its Action Plan on the 2030 Agenda for Sustainable Development.
    DOI: 10.1787/db84dfca-en
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    URL: https://www.oecd-ilibrary.org/economics/g20-contribution-to-the-2030-agenda_db84dfca-en
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  • 73
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    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty : Forum on Tax Administration (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264578630
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Joint Audit 2019
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation ; OECD ; Finanzverwaltung ; Grenzüberschreitende Kooperation
    Abstract: Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
    DOI: 10.1787/17bfa30d-en
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  • 74
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    Tax Revenue Implications of Decarbonising Road Transport : Scenarios for Slovenia (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264699410 , 9789264627352 , 9789264483637
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Tax revenue implications of decarbonising road transport
    Keywords: Straßenverkehr ; Nachhaltige Mobilität ; Treibhausgas-Emissionen ; Steuereinnahmen ; Slowenien ; Energy ; Environment ; Taxation ; Trade ; Slovenia
    Abstract: This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a welcome development from the perspective of its climate and health impacts and of reduced energy dependence. However, under current settings, reduced fuel use will also lead to a loss of tax revenues, which may put stress on government budgets. Based on simulations for Slovenia, with a 2050 horizon, the report provides an in-depth assessment of the taxation of road transport and investigates how tax policy could adapt to declining fossil fuel use in the long term if the objective is to maintain revenues at current levels while taking fairness and efficiency considerations into account. It finds that gradual tax reforms, with an evolving mix of taxes, shifting from taxes on fuel to taxes on distances driven, can contribute to more sustainable tax policy over the long term.
    DOI: 10.1787/87b39a2f-en
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  • 75
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    Tax Morale : What Drives People and Businesses to Pay Tax? (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264755024 , 9789264765078 , 9789264827837
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Tax morale
    Keywords: Steuermoral ; Finance and Investment ; Governance ; Taxation ; Development ; Steuermoral
    Abstract: Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
    DOI: 10.1787/f3d8ea10-en
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  • 76
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    Cross-country evidence on the impact of decentralisation and school autonomy on educational performance (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.26
    Keywords: Taxation
    Abstract: How do administrative and fiscal decentralisation relate to education system performance? The question is answered by exploiting a panel with several different measures of fiscal decentralisation: a measure of administrative decentralisation, as well as a measure of school autonomy (using six waves of PISA). These measures are related to educational outcomes, measured by PISA score country averages. The panel includes year fixed effects and multiple country covariates. Overall, a positive relationship is found linking administrative and fiscal decentralisation with performance, as measured by PISA tests. School autonomy is also positively related with educational outcomes, strengthening the estimated effects of administrative and fiscal decentralisation.
    DOI: 10.1787/c3d9b314-en
    URL: lizenzpflichtig
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  • 77
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    Le casse-tête fiscal du travail à la demande (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Language: English
    Pages: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Taxation
    DOI: 10.1787/143f7eb6-en
    URL: lizenzpflichtig
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  • 78
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    La classe moyenne a-t-elle encore les moyens ? (2019)
    Paris : OECD Publishing
    In:  L'Observateur de l'OCDE
    Details
    Language: French
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe Middling Through
    Titel der Quelle: L'Observateur de l'OCDE
    Keywords: Employment ; Social Issues/Migration/Health ; Taxation ; Economics
    DOI: 10.1787/e00a85b0-fr
    URL: lizenzpflichtig
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  • 79
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    Harmful Tax Practices - 2018 Progress Report on Preferential Regimes : Inclusive Framework on BEPS: Action 5 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
    DOI: 10.1787/9789264311480-en
    URL: lizenzpflichtig
    URL: Volltext
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  • 80
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    The spending power of sub-national decision makers across five policy sectors (2019)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (98 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.25
    Keywords: Taxation
    Abstract: The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique insights about how responsibilities are assigned across levels of government, which enable the analysis of different arrangements on outcomes. Differences in characteristics across sectors and types of countries may have important consequences for intergovernmental fiscal relations.
    DOI: 10.1787/8955021f-en
    URL: lizenzpflichtig
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  • 81
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    Middling Through (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Language: English
    Pages: 1 Online-Ressource (2 p.)
    Parallel Title: Parallele Sprachausgabe La classe moyenne a-t-elle encore les moyens ?
    Titel der Quelle: OECD Observer
    Keywords: Employment ; Social Issues/Migration/Health ; Taxation ; Economics
    DOI: 10.1787/db546b70-en
    URL: lizenzpflichtig
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  • 82
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    Revenue Statistics in Latin America: Belize (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Belize. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ed2c1570-en
    URL: lizenzpflichtig
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  • 83
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    Revenue Statistics: Korea (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Korea. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/9e07d2a0-en
    URL: lizenzpflichtig
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  • 84
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    Revenue Statistics in Latin America: Brazil (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Brazil. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ceda8ec3-en
    URL: lizenzpflichtig
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  • 85
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    Revenue Statistics in Africa: Mauritius (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Mauritius. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/521cf32e-en
    URL: lizenzpflichtig
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  • 86
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    Revenue Statistics in Africa: Democratic Republic of the Congo (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the Democratic Republic of the Congo. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/b78ddde4-en
    URL: lizenzpflichtig
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  • 87
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    Revenue Statistics in Latin America: Colombia (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Colombia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/39f6ffdc-en
    URL: lizenzpflichtig
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  • 88
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    Revenue Statistics in Latin America: Honduras (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Honduras. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ba71ef08-en
    URL: lizenzpflichtig
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  • 89
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    Social security contribution rates: Self-employed contribution rates (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports self-employed social security contribution rates and related provisions. A representative case is used for those countries where social security provisions vary by locality. Threshold and maximum contribution amounts are shown in national currencies.
    DOI: 10.1787/ac877b04-en
    URL: lizenzpflichtig
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  • 90
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    Revenue Statistics: Poland (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Poland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/3353120d-en
    URL: lizenzpflichtig
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  • 91
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    Taxing Wages: Country tables (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains statistics on taxes paid on wages, incomes and cash-benefit statistics presented by country. Included are various household income figures, such as gross earnings, taxable income and take-home pay, and various tax statistics, such as allowances, credits,cash transfers and tax revenue. Data are provided for eight family-types differing by income level and household composition. These statistics are available from 2000 onwards
    DOI: 10.1787/809d240b-en
    URL: lizenzpflichtig
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  • 92
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    Revenue Statistics: New Zealand (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by New Zealand. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/0bf2c718-en
    URL: lizenzpflichtig
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  • 93
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    Fiscal decentralisation: Tax autonomy (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This database includes tax data classified by 11 categories and sub-categories ranging from full taxing power to no taxing power at all.
    DOI: 10.1787/e02eaf23-en
    URL: lizenzpflichtig
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  • 94
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    Revenue Statistics: France (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; France
    Abstract: This dataset contains tax revenue collected by France. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/8542607e-en
    URL: lizenzpflichtig
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  • 95
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    Revenue Statistics in Latin America: Panama (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Panama. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/d1998414-en
    URL: lizenzpflichtig
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  • 96
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    Revenue Statistics in Latin America: Barbados (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Barbados. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/802aa1c6-en
    URL: lizenzpflichtig
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  • 97
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    Revenue Statistics: Finland (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Finland
    Abstract: This dataset contains tax revenue collected by Finland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/dd057fd0-en
    URL: lizenzpflichtig
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  • 98
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    Revenue Statistics in Africa: Togo (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Togo. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/9d7b9a70-en
    URL: lizenzpflichtig
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  • 99
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    Revenue Statistics: Canada (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Canada
    Abstract: This dataset contains tax revenue collected by Canada. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/cbeeb91e-en
    URL: lizenzpflichtig
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  • 100
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    Revenue Statistics in Asia: Comparative tables (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by countries in Asia. It provides detailed tax revenues by sector (Federal or Central Government, State or Regional Government, Local Government, and Social Security Funds) and by specific tax category, such as profits and income, property, social security contributions, sales, etc.
    DOI: 10.1787/b2e64945-en
    URL: lizenzpflichtig
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