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  • Online Resource  (864)
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  • 101
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Nicaragua. 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.
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  • 102
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Japan. 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.
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  • 103
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Cuba. 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.
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  • 104
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Belgium
    Abstract: This dataset contains tax revenue collected by Belgium. 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.
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  • 105
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Venezuela. 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.
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  • 106
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the United States. 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.
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  • 107
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by El Salvador. 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.
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  • 108
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Dominican Republic. 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.
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  • 109
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Kazakhstan. 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.
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  • 110
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 111
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Library Location Call Number Volume/Issue/Year Availability
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  • 112
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Australia
    Abstract: This dataset contains tax revenue collected by Australia. 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.
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  • 113
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Library Location Call Number Volume/Issue/Year Availability
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  • 114
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Costa Rica. 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.
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  • 115
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Niger. 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.
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  • 116
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 117
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports information on sub-central government (statutory) corporate income tax rates in the representative case, which can be based on a representative city or an average of sub-central rates.
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  • 118
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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
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  • 119
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by countries in Africa. 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.
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  • 120
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 121
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Czech Republic
    Abstract: This dataset contains tax revenue collected by the Czech republic. 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.
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  • 122
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset shows the representative sub-central personal income tax rates, tax allowances and credits. Applies to the wage income of a single person no dependants. Can be based on a representative city or an average of sub-central rates. Minimum and maximum sub-central rates across states and municipalities. Amounts of tax allowances are expressed in national currencies.
    Library Location Call Number Volume/Issue/Year Availability
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  • 123
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by South Africa. 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.
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  • 124
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Kenya. 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.
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  • 125
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Peru. 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.
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  • 126
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports average personal income tax rates (exclusive and inclusive of universal family cash transfers) for single persons and one-earner married couples with and without children, calculated at the average wage (100% AW). The results use tax and benefit rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits. The 'All-in less cash transfers' results factor in family cash transfers (made by central or sub-central government) paid normally in respect of dependent children between five and twelve years of age who are attending school. All rates are expressed as a percentage of gross wage earnings.
    Library Location Call Number Volume/Issue/Year Availability
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  • 127
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Mexico. 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.
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  • 128
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Ireland. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 129
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Uganda. 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.
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  • 130
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 131
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset provides statistics on social security contributions and pay roll taxes by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds).Data are expressed in millions of national currency unless otherwise specified and presented from 1965 onwards.
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  • 132
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Statistics on Measuring Globalisation
    Keywords: Taxation
    Abstract: This table presents export/import information by detailed activity sectors (ISIC Rev.4)
    Library Location Call Number Volume/Issue/Year Availability
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  • 133
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers. The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).
    Library Location Call Number Volume/Issue/Year Availability
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  • 134
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 135
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 136
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Morocco. 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.
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  • 137
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.
    Library Location Call Number Volume/Issue/Year Availability
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  • 138
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Ghana. 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.
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  • 139
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Guyana. 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.
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  • 140
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the United Kingdom. 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.
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  • 141
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains a comparative set of statistics on revenue statistics that are expressed in different units such as exchange rates in national currency per U.S. dollar, average tax revenues smoothed with a 3-year moving average for total sectors as a percentage of Gross Domestic Product (GDP), total sectors tax revenues of individual countries as a percentage of total OECD Member country revenues, tax revenues for total sectors as a percentage of Gross Domestic Product (GDP) at market prices, tax revenues for total sectors per capita in U.S. dollars, tax revenues in millions of U.S. dollars, by specific tax, and as a percentage of total tax revenues. These variables are further divided by type of tax (corporate, value added tax,estate,exports, and more) as well as government level (federal,regional,local government). Data are available from 1955 onwards.
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  • 142
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Portugal. 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.
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  • 143
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Greece
    Abstract: This dataset contains tax revenue collected by Greece. 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.
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  • 144
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the Bahamas. 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.
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  • 145
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Bolivia. 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.
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  • 146
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Italy. 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.
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  • 147
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 148
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Guatemala. 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.
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  • 149
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Germany
    Abstract: This dataset contains tax revenue collected by Germany. 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.
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  • 150
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Spain
    Abstract: This dataset contains tax revenue collected by Spain. 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.
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  • 151
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Cameroon. 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.
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  • 152
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Tunisia. 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.
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  • 153
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Trinidad and Tobago. 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.
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  • 154
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Malaysia. 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.
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  • 155
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Paraguay. 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.
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  • 156
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Côte d’Ivoire. 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.
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  • 157
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Israel. 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.
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  • 158
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Austria
    Abstract: This dataset contains tax revenue collected by Austria. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 159
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Chile. 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.
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  • 160
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains comparative average and marginal tax rates and tax benefit statistics. Included are rates of various taxes and gross and net income figures in U.S. dollars. Data are provided for eight family-types differing by income level and household composition. Data coverage starts from 2000.
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  • 161
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Rwanda. 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.
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  • 162
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains gross domestic product (GDP) statistics in millions of national currency at market prices, population statistics, and exchange rates in national currency per U.S. dollar.
    Library Location Call Number Volume/Issue/Year Availability
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  • 163
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Philippines. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 164
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Indonesia. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 165
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Switzerland. 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.
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  • 166
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria.
    Library Location Call Number Volume/Issue/Year Availability
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  • 167
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 168
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports employers 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 169
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Uruguay. 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.
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  • 170
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 171
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Denmark
    Abstract: This dataset contains tax revenue collected by Denmark. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 172
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 173
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 174
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 175
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 176
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset reports employee 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 177
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 178
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Luxembourg. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 179
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tourism Statistics
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Transport ; Economics ; Industry and Services
    Abstract: Tourism can be regarded as a social, cultural and economic phenomenon related to the movement of people outside their usual place of residence. Gross domestic product (GDP) in tourism corresponds to the part of GDP generated by all industries in response to internal tourism consumption.
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  • 180
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Slovenia. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 181
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Chile
    Abstract: This dataset contains tax revenue collected by Chile. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 182
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case. The data (e.g., allowance, tax credit) apply to wage income of a single person without dependants. The rates are expressed as a percentage of taxable income.
    Library Location Call Number Volume/Issue/Year Availability
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  • 183
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Economic Outlook: Statistics and Projections
    Keywords: Education ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Taxation ; Economics ; Trade
    Abstract: This dataset comprises a comprehensive set of quantitative indicators that allow for a comparison of policy settings across OECD countries and selected non-member economies: Argentina, Brazil, China, Colombia, Costa Rica, India, Indonesia, Lithuania, the Russian Federation and South Africa. Several areas are covered: Product market regulation (economy-wide and sector-specific regulation), Education, Public investment and subsidies, Taxation, Labour market, Transfers.
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  • 184
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by countries in Latin America. 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.
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  • 185
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Ghana. 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 186
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Niger. 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.
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  • 187
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by the Bahamas. 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.
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  • 188
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    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.
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  • 189
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Greece
    Abstract: This dataset contains tax revenue collected by Greece. 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.
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  • 190
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Latvia. 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.
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  • 191
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by El Salvador. 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.
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  • 192
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Abstract: This dataset contains tax revenue collected by Cabo Verde. 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.
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  • 193
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation
    Library Location Call Number Volume/Issue/Year Availability
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  • 194
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Tax Statistics
    Keywords: Taxation ; Germany
    Abstract: This dataset contains tax revenue collected by Germany. 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.
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  • 195
    ISBN: 9789264290389
    Language: English
    Pages: 1 Online-Ressource (76 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: Norway (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Norwegen ; OECD-Staaten ; G20-Staaten ; Taxation ; Norway
    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 Norway.
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  • 196
    ISBN: 9789264190184
    Language: English
    Pages: 1 Online-Ressource (88 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: Denmark (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Dänemark ; OECD-Staaten ; G20-Staaten ; Taxation ; Denmark
    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 Denmark, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 197
    ISBN: 9789264290488
    Language: English
    Pages: 1 Online-Ressource (76 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: Singapore (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Singapur ; OECD-Staaten ; G20-Staaten ; Taxation ; Singapore
    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 Singapore, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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  • 198
    ISBN: 9789264290334
    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: Czech Republic (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Tschechien ; OECD-Staaten ; G20-Staaten ; Taxation ; Czech Republic
    Abstract: Under Action 14, jurisdictions 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 peer review process is conducted in two stages. Stage 1 assesses jurisdictions 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 Czech Republic.
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  • 199
    ISBN: 9789264290365
    Language: English
    Pages: 1 Online-Ressource (88 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: Korea (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südkorea ; OECD-Staaten ; G20-Staaten ; Taxation ; Korea, Republic of ; Südkorea
    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 Korea.
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  • 200
    ISBN: 9789264290457
    Language: English
    Pages: 1 Online-Ressource (76 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: Poland (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Polen ; OECD-Staaten ; G20-Staaten ; Taxation ; Poland
    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 Poland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
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