6 天之前 · The OECD produces internationally comparable tax data, analysis and policy advice with the aim of helping governments around the world to design and implement effective, fair and efficient tax systems to foster resilient, inclusive and sustainable growth over the long term.

The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges.

2025年1月20日 · The OECD Global Tax Deal supported under the prior administration not only allows extraterritorial jurisdiction over American income but also limits our Nation’s ability to...

The report considers the existing use of tax incentives in developed and developing countries, analyses key provisions of the GloBE Rules and shows how they may impact different types of tax incentives differently.

2025年3月28日 · The OECD global tax framework's Pillar One is designed to allocate taxing rights over large multinational enterprises to countries where they have a significant customer base, even if they have no physical presence. [8] The agreement targets the largest multinational enterprises, with global revenues of €20 (US$20) billion or more, and a ...

Pillar 1 includes rules designed to eliminate double taxation. Several countries have started implementing digital taxes, with the goal to limit base erosion and tax avoidance of digital companies. A digital tax is a tax on sales receipts of digital transactions in …

The Guidelines are the first international corporate responsibility instrument to cover taxation, contributing to and drawing upon a significant body of work on taxation, most notably the OECD Model Tax Convention and the UN Model Double Taxation Convention between Developed and Developing Countries. This important chapter covers fundamental ...

Tax on corporate profits is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises.

Rates shown are the combined central and sub-central government income tax plus employee and employer social security contribution taxes, as a percentage of labour costs defined as gross wage earnings plus employer social security contributions. The tax wedge includes cash transfers.

2024年9月30日 · The information on tax policy reforms is based primarily on jurisdictions’ responses to the OECD’s annual tax policy reform questionnaire, and the report examines trends relating to personal income taxes and social security contributions, corporate income taxes and other corporate taxes, taxes on goods and services (including VAT, sales ...