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This report provides a broad and evidence-based analytical perspective of the debate around the possible role of a Border Carbon Adjustment (BCA) to deal with climate change. The new context of divergent climate ambition has led to a resurgence of interest in BCAs. The paper provides an overview of different policy instruments that can limit carbon leakage, with a particular focus on the BCA option, and offers a technical review of the literature and of the legal specificities around BCA as well as of alternative instruments. The report also analyses the issue of fragmented climate policies in the broader perspective of the trade-climate nexus and discusses how other policy measures – especially those related to trade – can help support climate objectives (for example, reducing the existing barriers to trade in environmental goods, and removing environmentally harmful and trade distortive subsidies).
Le projet OCDE/G20 sur l'érosion de la base d’imposition et le transfert de bénéfices (BEPS) vise à créer un ensemble unique de règles fiscales internationales sur la base du consensus pour traiter le problème du BEPS, et donc protéger les bases d’impositions tout en offrant une certitude et une prévisibilité accrues aux contribuables. Relever les défis fiscaux soulevés par la numérisation a été une priorité absolue du Cadre inclusif de l’OCDE/G20 sur le BEPS depuis 2015 avec la publication du rapport BEPS Action 1. À la demande du G20, le Cadre inclusif a poursuivi ses travaux sur cette question, en publiant un rapport intermédiaire en mars 2018. En 2019, les membres du Cadre inclusif sont convenus d'examiner des propositions consistant en deux piliers qui pourraient constituer la base d'une solution consensuelle aux défis fiscaux soulevés par la numérisation. Cette même année, un programme de travail portant sur le premier et le second pilier a été adopté puis approuvé par le G20.
Ce rapport explore les options et les questions liées à la conception d'un impôt minimum global qui permettrait de résoudre les problèmes de BEPS qui subsistent.
Le Projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) a jeté les bases des travaux visant à relever les défis fiscaux soulevés par la numérisation de l’économie, avec la publication du Rapport sur l’Action 1 du projet BEPS. Depuis lors, le Cadre inclusif sur le BEPS de l’OCDE et du G20 travaille sur cette question, avec la rédaction d’un rapport intérimaire en mars 2018, à la demande du G20.
En mai 2019, le Cadre inclusif a adopté un Programme de travail, qui a été approuvé par les ministres des Finances et les chefs d’État et de gouvernement des pays du G20 en juin 2019. Les propositions présentées dans le Programme de travail s’articulent autour de deux piliers qui pourraient former le point de départ d’une solution multilatérale fondée sur le consensus. Il était également prévu, au titre de ce programme, que le Secrétariat de l’OCDE évalue l’impact économique des propositions, afin de veiller à ce que tous les membres du Cadre inclusif soient tenus pleinement informés de l’incidence, sur l’économie et sur les recettes fiscales, des principales décisions découlant de ces propositions.
Ce rapport présente une analyse ex ante des conséquences économiques et fiscales des propositions du Pilier Un et du Pilier Deux actuellement examinées par le Cadre inclusif au titre des travaux engagés pour relever les défis fiscaux posés par la numérisation de l’économie.
Subnational governments’ capacity to effectively fund and deliver public services are crucial for the realisation of the benefits of decentralisation. However, subnational capacities often suffer from significant weaknesses, ranging from inadequate assignments of own-revenues, through to flaws in tax administration, the design of intergovernmental transfers, spending assignments and various aspects of public financial management. The volume discusses how better diagnostics and more strategic reforms can contribute to easing the resource constraints on subnational governments, as well as creating appropriate incentives for these governments to improve performance. The volume includes studies of the enabling conditions for subnational capacity building in Asia, as well as focused studies of China and India's fiscal relations challenges.
Ce rapport présente un examen détaillé du traitement fiscal des organismes et dons philanthropiques dans 40 pays membres et partenaires de l'OCDE. Le rapport examine d'abord les divers arguments pour et contre l’octroi d’un traitement fiscal préférentiel à la philanthropie. Il examine ensuite le traitement fiscal des entités et dons philanthropiques dans les 40 pays ayant pris part à l’étude, sous un angle à la fois national et transfrontalier. S'appuyant sur cette analyse, le rapport met enfin en évidence un éventail d'options potentielles de politique fiscale que les pays peuvent envisager.
Le projet OCDE/G20 sur l'érosion de la base d’imposition et le transfert de bénéfices (BEPS) vise à créer un ensemble unique de règles fiscales internationales sur la base du consensus pour traiter le problème du BEPS, et donc protéger les bases d’impositions tout en offrant une certitude et une prévisibilité accrues aux contribuables. Relever les défis fiscaux soulevés par la numérisation a été une priorité absolue du Cadre inclusif de l’OCDE/G20 sur le BEPS depuis 2015 avec la publication du rapport BEPS Action 1. À la demande du G20, le Cadre inclusif a poursuivi ses travaux sur cette question, en publiant un rapport intermédiaire en mars 2018. En 2019, les membres du Cadre inclusif sont convenus d'examiner des propositions consistant en deux piliers qui pourraient constituer la base d'une solution consensuelle aux défis fiscaux soulevés par la numérisation. Cette même année, un programme de travail portant sur le premier et le second pilier a été adopté puis approuvé par le G20.
Ce rapport est axé sur de nouvelles règles relatives au lien et à la répartition des bénéfices qui visent à garantir qu’à l’heure où le numérique progresse sans cesse, la répartition des droits d’imposition des bénéfices commerciaux ne soit plus uniquement dictée par le critère de présence physique. Il reflète des points de vue convergents du Cadre inclusif sur un certain nombre de caractéristiques, principes et paramètres politiques clés, et identifie les questions politiques et techniques restantes sur lesquels les divergences de vues doivent encore être comblées, ainsi que les prochaines étapes à suivre.
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 130 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.
Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard.
This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 124 jurisdictions. It assesses implementation for the 1 January - 31 December 2019 period.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the Slovak Republic.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Cyprus.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Dominica.
The Global Forum on Transparency and Exchange of Information for Tax Purposes 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 in order 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, and a review of the effectiveness of the implementation of the standard in practice.
This report presents the conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 100 jurisdictions that committed to commence AEOI from 2017 or 2018. The Global Forum has also begun the reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Les données sur les recettes des administrations publiques, et sur le produit de la fiscalité en particulier, constituent la base de la plupart des travaux de description des structures économiques et d’analyse économique, et sont de plus en plus utilisées pour comparaisons internationales. Cette publication annuelle présente un cadre conceptuel dont le but est de définir les recettes publiques devant être assimilées à des impôts et de classifier les différentes catégories d’impôts. Elle constitue également un ensemble unique de statistiques fiscales détaillées et comparables au niveau international, utilisant une présentation identique pour tous les pays de l’OCDE depuis 1965.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider.
The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. It compiles comparable tax revenue and non-tax revenue statistics for 30 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, South Africa, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology. Extending the OECD methodology to African countries enables comparisons about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean, Asian and Pacific economies.
SPECIAL FEATURE: COVID-19 and AfCFTA: Risks and opportunities for domestic revenue mobilisation in Africa
Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth. The consequences of population ageing at subnational government levels are especially intense. Many local governments are vulnerable to the ageing of their populations from a fiscal perspective. The economic and fiscal challenges of an ageing population go beyond intergovernmental boundaries, and they require complex intergovernmental policy responses. This volume brings together cross-country studies of fiscal policy, demographics and spatial productivity, as well as country studies of Brazil, Canada, China and Germany.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Singapore.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Korea.
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Denmark.