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  • Inter-American Center of Tax Administrations  (9)
  • Paris : OECD Publishing  (9)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Paris : OECD Publishing and International Energy Agency
  • Taxation  (9)
  • Energy
Datasource
Material
Language
Years
Publisher
  • Paris : OECD Publishing  (9)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Paris : OECD Publishing and International Energy Agency
  • 1
    Language: English
    Pages: 1 Online-Ressource (42 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Mesures prises pour soutenir les contribuables
    Keywords: Coronavirus ; Finanzverwaltung ; Steuerpolitik ; OECD-Staaten ; Taxation ; Industry and Services
    Abstract: The purpose of this document is to assist tax administrations in their own consideration of possible domestic measures. This document does not make recommendations as regards particular measures as national circumstances and considerations will vary greatly.
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  • 2
    Language: Spanish
    Pages: 1 Online-Ressource (18 p.)
    Series Statement: Medidas políticas clave de la OCDE ante el coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Respostas da administração tributária à COVID-19: Considerações sobre a continuidade dos serviços
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Considérations liées à la continuité de l'activité
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Business continuity considerations
    Keywords: Taxation ; Industry and Services
    Abstract: Este documento de consulta ofrece una visión general y aborda las posibles medidas encaminadas a garantizar la continuidad de las actividades y servicios correspondientes que las administraciones tributarias podrían plantearse adoptar en el marco de la pandemia actual. Este es un documento conjunto del Foro Sobre Administración Tributaria de la OCDE, el Centro Interamericano de Administraciones Tributarias (CIAT) y la Organización Intra-Europea de Administración Fiscal (IOTA). Se tienen en cuenta los ejemplos y consideraciones proporcionados por las administraciones tributarias en respuesta a una encuesta enviada por las tres organizaciones a sus miembros.
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  • 3
    Language: English
    Pages: 1 Online-Ressource (20 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Réponses de l’administration fiscale face au COVID-19 : Planifier la phase de reprise
    Keywords: Coronavirus ; Finanzverwaltung ; Steuerpolitik ; OECD-Staaten ; Taxation
    Abstract: Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff and customers. This COVID-19 reference document looks at some of the main issues that tax administrations may wish to consider in their planning for the recovery period from the pandemic. This may be a lengthy period given the depth and scale of the economic shock and the likely continuing need for some containment measures.
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  • 4
    Language: French
    Pages: 1 Online-Ressource (20 p.)
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Respostas da administração tributária à COVID-19: Considerações sobre a continuidade dos serviços
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Business continuity considerations
    Parallel Title: Parallele Sprachausgabe Respuesta de las administraciones tributarias al COVID-19: Consideraciones acerca de la continuidad de actividades y servicios
    Keywords: Taxation ; Industry and Services
    Abstract: Ce document de référence donne un aperçu des mesures de continuité de l'activité que les administrations fiscales peuvent être amenées à prendre face à la pandémie actuelle. Il s'agit d'un document conjoint du Forum de l’OCDE sur l’administration fiscale, du Centre interaméricain des administrations fiscales (CIAT) et de l’Organisation intra-européenne des administrations fiscales (IOTA). Il prend en compte les exemples et commentaires transmis par les administrations fiscales en réponse à une enquête soumise par les trois organisations à leurs membres.
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  • 5
    Language: English
    Pages: 1 Online-Ressource (18 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Respostas da administração tributária à COVID-19: Considerações sobre a continuidade dos serviços
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Considérations liées à la continuité de l'activité
    Parallel Title: Parallele Sprachausgabe Respuesta de las administraciones tributarias al COVID-19: Consideraciones acerca de la continuidad de actividades y servicios
    Keywords: Coronavirus ; Finanzverwaltung ; OECD-Staaten ; Taxation ; Industry and Services
    Abstract: This reference document provides an overview of business continuity measures that tax administrations may wish to consider in the context of the current pandemic. This is a joint document of the OECD Forum on Tax Administration, the Inter-American Center of Tax Administrations (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA). It takes account of examples and considerations provided by tax administrations in response to a survey sent by the three organisations to their members.
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  • 6
    Language: Portuguese
    Pages: 1 Online-Ressource (17 p.)
    Series Statement: As políticas públicas da OCDE para responder ao coronavírus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Réponses de l'administration fiscale au COVID-19 : Considérations liées à la continuité de l'activité
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Business continuity considerations
    Parallel Title: Parallele Sprachausgabe Respuesta de las administraciones tributarias al COVID-19: Consideraciones acerca de la continuidad de actividades y servicios
    Keywords: Taxation ; Industry and Services
    Abstract: Este documento de referência fornece uma visão geral das medidas de continuidade de negócios que as administrações fiscais podem considerar no contexto da pandemia atual.
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  • 7
    Language: French
    Pages: 1 Online-Ressource (78 p.)
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Measures taken to support taxpayers
    Keywords: Taxation ; Industry and Services
    Abstract: Ce document a pour objet d’aider les administrations fiscales dans leur propre réflexion sur les mesures envisageables au niveau national. Il ne contient pas de recommandations invitant à prendre des mesures particulières car les circonstances et les considérations à prendre en compte varient considérablement selon les pays.
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  • 8
    Language: French
    Pages: 1 Online-Ressource (24 p.)
    Series Statement: Les réponses de l’OCDE face au coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Tax administration responses to COVID-19: Recovery period planning
    Keywords: Taxation
    Abstract: Dans le monde entier, les administrations fiscales multiplient les mesures exceptionnelles pour aider les contribuables et l’économie dans son ensemble, notamment en facilitant la délivrance d’une aide par les services de l’État, tout en prenant des dispositions pour assurer la continuité des activités essentielles et la sécurité du personnel comme des usagers.
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  • 9
    ISBN: 9789264265042 , 9789264262607 , 9789264294530
    Language: English
    Pages: 1 Online-Ressource (284 p.) , 21 x 28cm.
    Keywords: Taxation ; Development
    Abstract: This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
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