Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
Total Pages: 91
Release: 2013-02-12
Genre:
ISBN: 9264192743

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

OECD Tax Policy Reviews: Kazakhstan 2020

OECD Tax Policy Reviews: Kazakhstan 2020
Author: OECD
Publisher: OECD Publishing
Total Pages: 142
Release: 2020-09-24
Genre:
ISBN: 926499873X

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.

Tax Policy Reforms 2020 OECD and Selected Partner Economies

Tax Policy Reforms 2020 OECD and Selected Partner Economies
Author: OECD
Publisher: OECD Publishing
Total Pages: 125
Release: 2020-09-03
Genre:
ISBN: 9264338462

This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives

Fiscal Sustainability of Health Systems Bridging Health and Finance Perspectives
Author: OECD
Publisher: OECD Publishing
Total Pages: 264
Release: 2015-09-24
Genre:
ISBN: 9264233385

The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to ...

Taxing Wages 2021

Taxing Wages 2021
Author: OECD
Publisher: OECD Publishing
Total Pages: 651
Release: 2021-04-29
Genre:
ISBN: 9264438181

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries
Author: OECD
Publisher: OECD Publishing
Total Pages: 244
Release: 2010-01-05
Genre:
ISBN: 9264076905

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
Author: OECD
Publisher: OECD Publishing
Total Pages: 150
Release: 2021-11-24
Genre:
ISBN: 9264724788

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.