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  • 1
    ISBN: 9789264507906
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
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  • 2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20
    Schlagwort(e): Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Kurzfassung: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
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  • 3
    ISBN: 9789264662810
    Sprache: Englisch
    Seiten: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 4
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Schlagwort(e): Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
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  • 5
    ISBN: 9789264766297
    Sprache: Englisch
    Seiten: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Kurzfassung: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
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  • 7
    ISBN: 9789264959767
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
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  • 8
    ISBN: 9789264746619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
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  • 9
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Kurzfassung: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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  • 10
    ISBN: 9789264608498
    Sprache: Englisch
    Seiten: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
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  • 11
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.159
    Schlagwort(e): Taxation ; Science and Technology ; Governance
    Kurzfassung: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Schlagwort(e): Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Kurzfassung: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
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  • 13
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: 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 has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 14
    ISBN: 9789264421332
    Sprache: Englisch
    Seiten: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
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  • 15
    ISBN: 9789264903586
    Sprache: Englisch
    Seiten: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
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  • 16
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: Best Practices in Development Co-operation
    Paralleltitel: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Schlagwort(e): Energy ; Taxation ; Development ; Environment ; Governance
    Kurzfassung: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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  • 17
    ISBN: 9789264893955
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Schlagwort(e): Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Kurzfassung: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 18
    ISBN: 9789264935884
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Kurzfassung: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
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  • 19
    ISBN: 9789264935662
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 20
    ISBN: 9789264642393
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
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  • 21
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Sprache: Englisch
    Seiten: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Serie: OECD Fiscal Federalism Studies
    Schlagwort(e): Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Kurzfassung: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
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  • 22
    ISBN: 9789264365872
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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  • 23
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.42
    Schlagwort(e): Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Kurzfassung: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
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  • 24
    ISBN: 9789264599673
    Sprache: Englisch
    Seiten: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
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  • 25
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Sprache: Englisch
    Seiten: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Schlagwort(e): Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Kurzfassung: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 26
    ISBN: 9789264434912
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
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  • 27
    ISBN: 9789264541351
    Sprache: Englisch
    Seiten: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 28
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264532694
    Sprache: Englisch
    Seiten: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Schlagwort(e): Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Kurzfassung: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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  • 29
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 30
    ISBN: 9789264684928
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
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  • 31
    ISBN: 9789264613287
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 32
    ISBN: 9789264613348
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
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  • 33
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Serie: OECD Forum on Tax Administration
    Schlagwort(e): KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Kurzfassung: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 34
    Sprache: Englisch
    Seiten: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Serie: OECD Forum on Tax Administration
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Kurzfassung: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 35
    ISBN: 9789264926479
    Sprache: Englisch
    Seiten: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 36
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD Series on Carbon Pricing and Energy Taxation
    Paralleltitel: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Schlagwort(e): Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Kurzfassung: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 37
    ISBN: 9789264407015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 38
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.160
    Schlagwort(e): Finance and Investment ; Taxation ; Science and Technology
    Kurzfassung: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
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  • 39
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Sprache: Englisch
    Seiten: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Schlagwort(e): Taxation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264853775
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Schlagwort(e): Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Kurzfassung: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
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  • 41
    ISBN: 9789264840898
    Sprache: Englisch
    Seiten: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
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  • 42
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Schlagwort(e): Finance and Investment ; Governance ; Taxation
    Kurzfassung: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
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  • 43
    ISBN: 9789264399372
    Sprache: Englisch
    Seiten: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Pakistan
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 44
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Sprache: Englisch
    Seiten: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
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  • 45
    Online-Ressource
    Online-Ressource
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
    Sprache: Englisch
    Seiten: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Paralleltitel: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Schlagwort(e): Industry and Services ; Taxation
    Kurzfassung: In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
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  • 46
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.161
    Schlagwort(e): Taxation ; Science and Technology
    Kurzfassung: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
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  • 47
    ISBN: 9789264895881
    Sprache: Englisch
    Seiten: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Poland
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 48
    ISBN: 9789264603608
    Sprache: Englisch
    Seiten: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Latvia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 49
    ISBN: 9789264598409
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Taxation ; Mauritania
    Kurzfassung: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 50
    ISBN: 9789264575646
    Sprache: Englisch
    Seiten: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Dominica
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 51
    ISBN: 9789264947337
    Sprache: Englisch
    Seiten: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Serbia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 52
    Online-Ressource
    Online-Ressource
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Paralleltitel: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Schlagwort(e): Rohstoffvorkommen ; Preis ; Verrechnungspreis ; Industry and Services ; Taxation
    Kurzfassung: In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.
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  • 53
    ISBN: 9789264960435
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Jersey ; Taxation ; Jersey
    Kurzfassung: 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 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 Jersey.
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  • 54
    ISBN: 9789264618428
    Sprache: Englisch
    Seiten: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Accroître l'efficacité des mécanismes de règlement des différends – Rapport par les pairs de PA, Monaco (Phase 2) : Cadre inclusif sur le BEPS : Action 14
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Monaco ; Taxation ; Monaco
    Kurzfassung: 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 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 Monaco.
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  • 55
    ISBN: 9789264602038
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Brunei ; Taxation ; Brunei Darussalam
    Kurzfassung: 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 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 Brunei Darussalam.
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  • 56
    ISBN: 9789264862739 , 9789264593220 , 9789264592674
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Quatrième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Welt ; Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by each of the 139 members of the OECD/G20 Inclusive Framework on BEPS on 31 May 2021, and also contains the jurisdictional section for each member. This is the first peer review process governed by a revised peer review methodology.
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  • 57
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Serie: OECD Policy Responses to Coronavirus (COVID-19)
    Schlagwort(e): Coronavirus ; Wirkungsanalyse ; Politik ; OECD-Staaten ; Economics ; Taxation ; Finance and Investment ; Governance
    Kurzfassung: While the COVID-19 pandemic has hit different countries with varying intensity, responding to the crisis has presented an unprecedented challenge to most governments. In this context, evaluations provide critical tools to support real time sharing of lessons on what is working, what is not, what could work and for whom. This paper draws lessons from evaluations that governments have carried out themselves of their COVID-19 responses. It provides a synthesis of the evidence from 67 such evaluations produced in OECD countries during the first 15 months of the pandemic. These first evaluations show that many governments came to similar conclusions, and allow us to identify important insights that can feed into ongoing policy responses to the crisis – as well as increase future resilience.
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  • 58
    ISBN: 9789264378261
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Man (Insel) ; Taxation ; Isle of Man
    Kurzfassung: 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 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 Isle of Man, which is accompanied by a document addressing the implementation of best practices.
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  • 59
    ISBN: 9789264959316
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; San Marino ; Taxation ; San Marino
    Kurzfassung: 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 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 San Marino.
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  • 60
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264450042 , 9789264971158 , 9789264980082
    Sprache: Englisch
    Seiten: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Politique fiscale et égalité femmes-hommes : Un bilan des approches nationales
    Schlagwort(e): Steuerpolitik ; Gleichberechtigung ; Welt ; Social Issues/Migration/Health ; Taxation
    Kurzfassung: Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth. This report provides the first cross-country overview of governments' approaches to tax policy and gender, including reforms undertaken to date and potential areas of explicit and implicit gender bias. Covering 43 countries, it also explores the extent to which governments take into account gender implications in policy development, gender considerations in tax administration and compliance, and the availability and use of gender-disaggregated data. Finally, it also discusses priorities for further work on tax policy and gender issues.
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  • 61
    ISBN: 9789264558939
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Guernsey ; Taxation ; Guernsey
    Kurzfassung: 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 taxtreaties. 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 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 Guernsey, which is accompanied by a document addressing the implementation of best practices.
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  • 62
    ISBN: 9789264845169
    Sprache: Englisch
    Seiten: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Serbien ; Taxation ; Serbia
    Kurzfassung: 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 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 Serbia.
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  • 63
    ISBN: 9789264681262
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Curacao ; Taxation
    Kurzfassung: 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 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 Curaçao.
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  • 64
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Serie: OECD Policy Responses to Coronavirus (COVID-19)
    Paralleltitel: Parallele Sprachausgabe Se remettre durablement du COVID-19 grâce à la tarification du carbone
    Schlagwort(e): Coronavirus ; Emissionshandel ; Treibhausgas-Emissionen ; Nachhaltige Entwicklung ; Wirkungsanalyse ; Welt ; Taxation ; Environment
    Kurzfassung: This brief focuses on the role carbon pricing can play in the COVID-19 recovery and in reaching national and international climate goals, such as those in the Paris Agreement. It outlines the carbon pricing policy changes (Emissions Trading Schemes (ETS), fossil fuel support (FFS), carbon, fuel excise and aviation taxes) that took place during the first 20 months of the pandemic (January 2020 to August 2021) in the 47 OECD and G20 countries. There had been 99 incidents of carbon pricing policy changes during this period, with the majority expected to have a negative effect on greenhouse gas emissions. However, policy changes with climate-positive effects were broader in scope regarding coverage of emissions and sectors and are, thus, likely to outweigh the climate-negative policy changes.
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  • 65
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Singapore. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 66
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Sweden. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 67
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Belgium
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 68
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Argentina. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 69
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Mongolia
    Kurzfassung: This dataset contains tax revenue collected by Monglia. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 70
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 71
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Vanuatu
    Kurzfassung: This dataset contains tax revenue collected by Vanuatu. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 72
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: REVFJI
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 73
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 74
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tourism Statistics
    Schlagwort(e): Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Transport ; Economics ; Industry and Services
    Kurzfassung: Tourism can be regarded as a social, cultural and economic phenomenon related to the movement of people outside their usual place of residence. Internal tourism consumption includes the tourism consumption of both resident and non-resident visitors within the economy of reference. It is the sum of domestic tourism consumption and inbound tourism consumption.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 76
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 77
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Jamaica. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 78
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 82
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 83
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Czech Republic
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 84
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Ecuador. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 87
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 88
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Equatorial Guinea
    Kurzfassung: This dataset contains tax revenue collected by Equatorial Guinea. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 89
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Norway. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Saint Lucia
    Kurzfassung: This dataset contains tax revenue collected by Saint Lucia. 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 91
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Chile
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Spain
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Solomons Islands. It provides a unique set of detailed and internationally comparable tax and non-tax revenue data including taxes on: income, profits and capital gains; social security contributions; property; goods and services. Tax revenue data is available by level of government in national currency values.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 95
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tourism Statistics
    Schlagwort(e): Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Transport ; Economics ; Industry and Services
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Austria
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 97
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 98
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Canada
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 99
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing.
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: Table V reports information on the size of MNE groups filing CbCRs. For the purposes of Table V, the size of an MNE group is defined in terms of three variables: 1. Unrelated Party Revenues 2. Number of Employees 3. Tangible Assets other than Cash and Cash Equivalents. The total size of an MNE group is determined by summing over all sub-groups of an MNE group.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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