Oecd factbook 2015 pdf tax

This is the main purpose of the oecd model tax convention on income and on capital, which provides a means of settling on a uniform basis the most common problems that arise in the field of international juridical double taxation. Isbn 978 9264232563 print isbn 97892642511 pdf isbn. Consumption tax trends 2014 oecd reports published. The oecd factbook statistics database includes data selected from more than 40 statistical databases illustrating the demographic, social, economic and environmental developments for its member countries and major additional countries.

The organisation for economic cooperation and development oecd french. The oecd publishes and updates a model tax convention that serves as a. The oecd factbook now contains close to 100 internationally comparable indicators, allowing users to assess and compare the performance of countries over time in a wide range of topics that match the interests of policymakers. The oecd factbook is the ocp pdf most comprehensive oecd publication on statistics. Tax inspectors without borders tax inspectors without borders is a joint oecdundp initiative which provides expert assistance and facilitates the transfer of tax audit knowledge to developing countries tax administrations using a practical learning by doing approach. This entry includes the following claims, the definitions of which are excerpted from the united nations convention on the law of the sea unclos, which alone contains the full and definitive descriptions. The tax is based on impervious surfaces, in urban areas or future development areas, whether or not the surfaces are connected to a drainage system. On average, very little tax is paid on the foreign source income of u. The report, which surveys 56 advanced and emerging economies, includes, for the first time, information regarding costa rica, croatia, morocco and.

Oecd 2016, total tax revenue, in oecd factbook 20152016. Tax administration 2015, produced under the auspices of the forum on tax administration, is a unique and comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies including all oecd, eu, and g20 members. Oecd working party on state ownership and privatization practices 27 october 2015. Tax expenditure te reporting in noneu oecd countries widespread, some good practices and some room for. Data on indonesia across agriculture,development,economy,education,energy,environment,finance,government,health,innovation and technology,jobs,society. There is great variation in gross household debt across oecd countries, ranging from 60 percent of net disposable income in. It complements the g20 oecd principles of corporate governance and can be used by governments, regulators and the private sector to compare their own frameworks with those of other countries and also to get information on practices in. The united kingdoms corporate tax rate will also have a 20 percent tax rate come 2015. Monaco was formally removed from the oecds grey list of uncooperative tax jurisdictions in late 2009, but continues to face international pressure to abandon its banking secrecy laws and help combat tax evasion. The user can easily compare each indicator for a country with those of other oecd countries. Indirect tax 7 january 2015 indirect tax alert consumption tax trends 2014 oecd reports published the oecd now published the 10th edition of the consumption tax trends report.

Competitive tax plan in 2015 the new goods and services tax the shrunken individual income tax the corporate income tax. The impact of tax components such as total tax revenue, taxes on income, profit and capital gain, taxes on goods and services, taxes on international trade, total tax rate, and taxes on export are. Global forum on transparency and exchange of information for tax purposes. Regrettably enough, the principles as revised in 2015 do not reflect best board practices as recommended by the oecd guidelines for multinational. Oecd publishes new report on tax administration 2015. The factbook mainly focuses on the statistics of its member countries and sometimes other major additional countries. Oecd factbook 20152016 economic, environmental and social. This dataset contains the all indicators from oecd factbook 20. More than 100 indicators cover a wide range of areas. This report on tax expenditures seeks to explain the role and key economic features of tax expenditures in an irish policy context. It describes the economic, social and environmental indicators of the oecd members and applicants. The full version of the oecd model tax convention is published regularly. Corporate income tax rates around the world, 2015 by kyle pomerleau economist sept. Close to 100 indicators cover a wide range of areas.

The oecd corporate governance factbook the factbook supports the implementation of good corporate governance practices by providing easily accessible and uptodate information about countries institutional, legal and regulatory. The oecd factbook is the most comprehensive oecd publication on statistics. Treaty benefits for investment vehicles in a postbeps world by michael h. Oecd factbook 20 is a comprehensive and dynamic statistical annual publication from the oecd. Marginal personal income tax and social security contribution rates on gross labour income. Gao08150cg 18 key dates highlight long term challenges of the social security system. Besides the outlook, the oecd publishes other statistical reports. The 2008 recession impacted the swiss economy, although the economy had rebounded somewhat by 2010 cia factbook. The oecd factbook statistics database includes data selected from more than 40. This spectacular view is the most detailed truecolor image of the entire earth to date. Average personal income tax and social security contribution rates on gross labour income. Institute of internal auditors government auditing conference.

Isbn 9789264232563 print isbn 97892642511 pdf isbn. Pdf this paper studies variation among oecd countries in the size of corporate income tax revenues relative to gdp over the time period 19792002. Third, lower the corporate income tax rate to 15 percent. The oecd factbook statistics 2007 dataset includes more than 100 indicators on population, macroeconomic trends, economic globalisation, prices, energy. Oecd factbook 20152016 management institute for qualityof. Oecd factbook 2015 is a comprehensive annual statistical publication.

They cover all key areas of business responsibility, including human rights, labour rights, environment, bribery, consumer interests, as well as information disclosure, science and. The factbook contains more than 100 economic, environmental and social indicators, each presented with a clear definition, tables and graphs. Seventh high level tax conference for asian countries. Cia world factbook world the world factbook central. Most oecd members are highincome economies with a very high human. Oecd factbook 2015 2016 is a comprehensive and dynamic statistical publication from the oecd. Japans corporate tax rate will begin to cut its corporate tax rate to below 30 percent over multiple years. It is a forum of countries describing themselves as committed to democracy and the market economy, providing a platform to. Oecd factbook 20152016 economic, environmental and. The whos opposition to tobacco harm reduction 5 an analysis of who indicators published by the lancet in 2015 concluded. The oecd factbook is a 300page reference tool available online and for mobile apps. Pdf impact of economic and financial factors on tax.

These changes may transform the general view of switzerland as a tax haven cia factbook. The guidelines reflect the expectation from governments to businesses on how to act responsibly. The factbook mainly focuses on the statistics of its member countries and. Oecd factbook 20152016 is a key reference tool for users working on economic. During the most recent decade 200010, the prevalence of tobacco smoking in men fell in 125 72% countries, and in women fell in 155 87% countries. Introduction in 20, the organisation for economic cooperation and development the oecd and g20 published an action plan on base erosion and profit shifting the beps action plan. References principles of microeconomics 2e openstax. The organisation for economic cooperation and development is an intergovernmental. Data on chile across agriculture,development,economy,education,energy,environment,finance,government,health,innovation. The oecd guidelines for multinational enterprises are the most comprehensive international standard on rbc. Oecd publishes new report on tax administration 2015 on 11 august 2015, the oecd published the sixth edition of the tax administration 2015, a comparative information series on tax administration.

The oecd factbook, published yearly and available online, as an iphone app and in print. Oecd factbook 2015 economic, environmental and social statistics january. The coronavirus pandemic is causing largescale loss of life and is a public health crisis without precedent in living memory, which is testing our collective capacity to respond. International tax matters are high on the political agenda, and the oecd is well placed to offer guidance with the implementation of the base erosion and profit shifting beps action plan of 2015. Oecd factbook 20152016 is a key reference tool for users working on. The increase in tax revenue is mainly driven by taxes on natural resources. The factbook provides uptodate information about the institutional, legal and regulatory frameworks for corporate governance across 49 jurisdictions worldwide. On 910 february 2015, the oecd presented its latest recommendations at the g20 meeting held in turkey. Foreword for over 10 years now, the oecd factbook has been one of the most comprehensive oecd publications on statistics. Corporate income tax rates fiscal around the world, 2015. It describes the limited circumstances in which tax expenditures should be used as a policy tool, including the occasions where a tax expenditure might be preferable. Stat enables users to search for and extract data from across oecds many databases. Amt exemption amount is retained at the 2006 level through 2017 and expiring tax provisions are extended.