Oecd factbook 2015 pdf tax

Average personal income tax and social security contribution rates on gross labour income. Oecd factbook 20 is a comprehensive and dynamic statistical annual publication from the oecd. On 910 february 2015, the oecd presented its latest recommendations at the g20 meeting held in turkey. Besides the outlook, the oecd publishes other statistical reports. Global forum on transparency and exchange of information for tax purposes. It is a forum of countries describing themselves as committed to democracy and the market economy, providing a platform to. Stat enables users to search for and extract data from across oecds many databases. The full version of the oecd model tax convention is published regularly. Pdf this paper studies variation among oecd countries in the size of corporate income tax revenues relative to gdp over the time period 19792002.

Oecd factbook 20152016 is a comprehensive and dynamic statistical publication from the oecd. 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. The guidelines reflect the expectation from governments to businesses on how to act responsibly. 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. Isbn 9789264232563 print isbn 97892642511 pdf isbn. There is great variation in gross household debt across oecd countries, ranging from 60 percent of net disposable income in. They cover all key areas of business responsibility, including human rights, labour rights, environment, bribery, consumer interests, as well as information disclosure, science and. Institute of internal auditors government auditing conference. Oecd factbook 2015 is a comprehensive annual statistical publication. 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 oecd factbook is the most comprehensive oecd publication on statistics. Oecd publishes new report on tax administration 2015.

The oecd factbook statistics 2007 dataset includes more than 100 indicators on population, macroeconomic trends, economic globalisation, prices, energy. Cia world factbook world the world factbook central. Oecd factbook 2015 economic, environmental and social statistics january. Oecd factbook 20152016 economic, environmental and social. The oecd publishes and updates a model tax convention that serves as a. 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.

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. Regrettably enough, the principles as revised in 2015 do not reflect best board practices as recommended by the oecd guidelines for multinational. 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. Japans corporate tax rate will begin to cut its corporate tax rate to below 30 percent over multiple years. Isbn 978 9264232563 print isbn 97892642511 pdf isbn. The 2008 recession impacted the swiss economy, although the economy had rebounded somewhat by 2010 cia factbook. 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. Foreword for over 10 years now, the oecd factbook has been one of the most comprehensive oecd publications on statistics. The organisation for economic cooperation and development is an intergovernmental.

The user can easily compare each indicator for a country with those of other oecd countries. It describes the economic, social and environmental indicators of the oecd members and applicants. The increase in tax revenue is mainly driven by taxes on natural resources. References principles of microeconomics 2e openstax. Treaty benefits for investment vehicles in a postbeps world by michael h.

The oecd factbook is a 300page reference tool available online and for mobile apps. This report on tax expenditures seeks to explain the role and key economic features of tax expenditures in an irish policy context. Corporate income tax rates fiscal around the world, 2015. The factbook provides uptodate information about the institutional, legal and regulatory frameworks for corporate governance across 49 jurisdictions worldwide. Marginal personal income tax and social security contribution rates on gross labour income. The oecd guidelines for multinational enterprises are the most comprehensive international standard on rbc. Oecd 2016, total tax revenue, in oecd factbook 20152016. Oecd factbook 20152016 is a key reference tool for users working on. Gao08150cg 18 key dates highlight long term challenges of the social security system.

Tax expenditure te reporting in noneu oecd countries widespread, some good practices and some room for. 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. Oecd committee on corporate governance, 1617 october. More than 100 indicators cover a wide range of areas. Most oecd members are highincome economies with a very high human. 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. 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 report, which surveys 56 advanced and emerging economies, includes, for the first time, information regarding costa rica, croatia, morocco and. 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. Oecd factbook 20152016 economic, environmental and. 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. Oecd factbook 20152016 management institute for qualityof.

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. 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 factbook contains more than 100 economic, environmental and social indicators, each presented with a clear definition, tables and graphs. The oecd factbook statistics database includes data selected from more than 40.

The oecd factbook, published yearly and available online, as an iphone app and in print. This spectacular view is the most detailed truecolor image of the entire earth to date. Organisation for economic cooperation and development. On average, very little tax is paid on the foreign source income of u. 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. The whos opposition to tobacco harm reduction 5 an analysis of who indicators published by the lancet in 2015 concluded. Corporate income tax rates around the world, 2015 by kyle pomerleau economist sept. Competitive tax plan in 2015 the new goods and services tax the shrunken individual income tax the corporate income tax. Oecd factbook 2015 2016 is a comprehensive and dynamic statistical publication from the oecd.

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. Close to 100 indicators cover a wide range of areas. Data on chile across agriculture,development,economy,education,energy,environment,finance,government,health,innovation. The organisation for economic cooperation and development oecd french. This dataset contains the all indicators from oecd factbook 20. Data on indonesia across agriculture,development,economy,education,energy,environment,finance,government,health,innovation and technology,jobs,society. The oecd factbook is the ocp pdf most comprehensive oecd publication on statistics.

The united kingdoms corporate tax rate will also have a 20 percent tax rate come 2015. 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. Its starting point is the premise that revenue bodies can be better informed and work more effectively together given a broad understanding of the administrative context in which each operates. Pdf impact of economic and financial factors on tax. Third, lower the corporate income tax rate to 15 percent. The factbook mainly focuses on the statistics of its member countries and sometimes other major additional countries. Oecd working party on state ownership and privatization practices 27 october 2015. 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. Consumption tax trends 2014 oecd reports published. Seventh high level tax conference for asian countries.