This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It updates the rates from an earlier tax working paper and extends the analysis to consider the debt-equity bias of the tax system when the personal level of taxation is considered.

A OCDE e o Brasil lançaram hoje um projeto conjunto para examinar as semelhanças e lacunas entre a abordagem brasileira e a abordagem da OCDE com relação à avaliação das transações internacionais entre empresas associadas para efeitos fiscais.

This report outlines the activities and achievements of the OECD’s tax agenda, while looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive Framework on BEPS. It also provides a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

The OECD has published 14 new and 2 updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of participating countries. The country profiles, which are now available for 44 countries, contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by countries themselves.

Bahrain has become the 115th jurisdiction to join the Inclusive Framework on BEPS (“IF”). The IF was established in January 2016, after the G20 Leaders urged the timely implementation of the BEPS package released in October 2015 and called on the OECD to develop a more inclusive framework with the involvement of interested non-G20 countries and jurisdictions, including developing economies.

Paraguay signed today the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 119th jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion.

This report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive Framework on BEPS. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

Today, Ukraine signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention). Ukraine becomes the 83rd jurisdiction to join the Convention, which will update the existing network of bilateral tax treaties to reduce opportunities for tax avoidance by multinational enterprises.

Antigua and Barbuda today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. It is the 125th jurisdiction to join the Convention.

4-5 September 2018, Paris - The OECD Blockchain Policy Forum on "Distributed Ledgers: Opportunities and Challenges" was the first major international conference to take stock of blockchain’s impacts across the full range of government activities and public priorities.

Ecuador today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 126th jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion. The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) was also signed.

Africa has sustained gains in domestic resource mobilisation made since 2000, as tax revenues remained stable in 2016, according to Revenue Statistics in Africa 2018. Providing internationally comparable data for 21 participating countries, the report finds that the average tax-to-GDP ratio was 18.2% in 2016, the same level as in 2015, which represents a strong improvement from 13.1% in 2000.

The Global Forum held its annual meeting in Uruguay on 20-22 November, bringing together 220 delegates from 84 jurisdictions and 12 International organisations to strengthen further the international community’s fight against tax evasion. The meeting marked the widespread rollout of automatic exchange of financial account of information.

The Convention will enter into force for Jamaica on 1 March 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.

Taxes paid by companies remain a key source of government revenues, especially in developing countries, despite the worldwide trend of falling corporate tax rates over the past two decades, according to a new report from the OECD.

Today, at the OECD Headquarters in Paris, H.E. Aichetou Mint M’Haiham, Ambassador of Mauritania to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) in the presence of the OECD Deputy Secretary-General Ludger Schuknecht. Mauritania is the 127th jurisdiction to join the Convention.

Indonesia’s government needs more revenue to fund spending that can boost GDP growth, raise well-being and reduce poverty.

The Forum on Tax Administration (FTA), the 53 leading global tax administrations, met in Chile on 26-28 March and agreed an ambitious agenda focused on tax certainty, enhanced tax co-operation and the collective challenges of digital transformation.

Today, at the OECD Headquarters in Paris, H.E. Sharlene Shillingford-McKlmon, Ambassador of Dominica to the European Union, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention). Dominica is the 128th jurisdiction to join the Convention.

Distance-based charges can help sustain tax revenues and improve environmental and mobility outcomes as future vehicles rely less on fossil fuels. According to a new report, tax revenue from diesel and gasoline use in private cars is likely to decline substantially in the coming decades. This would put stress on government budgets, particularly in countries where fuel tax revenues represent a large share of total revenue.

Today, at the OECD Headquarters in Paris, Slavica Savicic, State Secretary for Finance of the Republic of Serbia, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) in the presence of the OECD Deputy Secretary-General Jeffrey Schlagenhauf. Serbia is the 129th jurisdiction to join the Convention.

The OECD is encouraging tax administrations around the globe to step up their efforts to support the fight against money laundering and terrorist financing with the launch of a handbook intended to raise the awareness of tax examiners, auditors, and investigators of the important role they can play in combatting these crimes.

Guinea, Namibia and Honduras have joined the Global Forum on Transparency and Exchange of Information for Tax Purposes, announcing their commitment to implement both the international standard of exchange of information on request and the standard on automatic exchange of financial account information.

The 2018 MAP statistics cover 89 jurisdictions and almost all MAP cases worldwide. They contain detailed information on each jurisdiction as well as aggregated global information.

Today, at the OECD Headquarters in Paris, Biljana Peranović, Director General of the Directorate for Tax and Customs of Montenegro, signed the multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) in the presence of the OECD Director of Legal Affairs, Nicola Bonucci. Montenegro is the 130th jurisdiction to join the Convention.

Over 70 delegates from 14 countries, as well as international and regional organisations, business, and civil society gathered in Baku, Azerbaijan on 8-10 October 2019 for the Fifth Regional Meeting on BEPS for Eurasian Countries.

In response to a request from the APEC Finance Ministers, the OECD today presented the report Combatting Tax Crimes More Effectively in APEC Economies at the APEC meetings underway in Santiago, Chile.

On the occasion of the 10th Plenary Meeting of the Global Forum a further five countries signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, therewith bringing the total number of participating in the Convention to 135.

Today, at the OECD Headquarters in Paris, Calixte Batossie Madjoulba, Ambassador of Togo in France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) in the presence of the OECD Deputy Secretary-General Ludger Schuknecht. Togo is the 136th jurisdiction to join the Convention.

The Global Forum and the Asian Development Bank held a joint training event on the Exchange of Information on Request Peer Reviews and Implementation of the Automatic Exchange of Information Standard from 17 January to 31 January 2020 in Tbilisi, Georgia.

Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.

OECD Tax Policy Reviews: Seychelles 2020 provides an in-depth and comparative assessment of Seychelles’ tax system, and identifies a number of recommendations for tax reform. This publication, which is part of the OECD Tax Policy Reviews series, focused primarily on the examination of the business tax.

Tax and fiscal policy responses are playing a critical role in limiting the hardship caused by containment measures, and should continue to do so as governments seek to support households and businesses, protect employment and pursue economic recovery from the global pandemic, according to new OECD analysis.

Tax revenues in Latin America and the Caribbean (LAC) increased to 23.1% of GDP on average in 2018, according to the new edition of Revenue Statistics in Latin America in the Caribbean published today. However, these gains are now under threat as a result of the region’s deteriorating fiscal outlook, which has been exacerbated by the Covid-19 pandemic.

Exports of (bop) - Dairy Products in Canada increased to 50.70 CAD Million in March from 43.10 CAD Million in February of 2020. Exports of (bop) - Dairy Products in Canada averaged 24.84 CAD Million from 1988 until 2020, reaching an all time high of 56.20 CAD Million in January of 2003 and a record low of 3.10 CAD Million in April of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Dairy Products.

Exports (Bop) - Heating, Cooling And Air Purification Equipment in Canada increased to 229.60 CAD Million in March from 227.80 CAD Million in February of 2020. Exports (Bop) - Heating, Cooling And Air Purificat in Canada averaged 101.69 CAD Million from 1988 until 2020, reaching an all time high of 229.60 CAD Million in March of 2020 and a record low of 16.10 CAD Million in April of 1989. This page includes a chart with historical data for Canada Exports of (bop) - Heating, Cooling And Air Purif.

Exports of (bop) - Aircraft in Canada decreased to 703.10 CAD Million in March from 1220.10 CAD Million in February of 2020. Exports of (bop) - Aircraft in Canada averaged 515.09 CAD Million from 1988 until 2020, reaching an all time high of 1419.70 CAD Million in November of 2001 and a record low of 2.10 CAD Million in July of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Aircraft.

Exports (Bop) - Aircraft, Aircraft Engines And Aircraft Parts in Canada decreased to 1842.40 CAD Million in March from 2391.90 CAD Million in February of 2020. Exports (Bop) - Aircraft, Aircraft Engines And Air in Canada averaged 1078.85 CAD Million from 1988 until 2020, reaching an all time high of 2391.90 CAD Million in February of 2020 and a record low of 172.30 CAD Million in July of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Aircraft, Aircraft Engines And.

Exports (Bop) - Aircraft Engines And Aircraft Parts in Canada decreased to 1139.30 CAD Million in March from 1171.90 CAD Million in February of 2020. Exports (Bop) - Aircraft Engines And Aircraft Part in Canada averaged 563.76 CAD Million from 1988 until 2020, reaching an all time high of 1327.20 CAD Million in March of 2019 and a record low of 169.90 CAD Million in May of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Aircraft Engines And Aircraft.

Imports (Bop) - Ships, Locomotives, Railway Rolling Stock in Canada decreased to 117.90 CAD Million in March from 184.70 CAD Million in February of 2020. Imports (Bop) - Ships, Locomotives, Railway Rollin in Canada averaged 66.09 CAD Million from 1988 until 2020, reaching an all time high of 648.50 CAD Million in August of 2018 and a record low of 0.40 CAD Million in November of 1992. This page includes a chart with historical data for Canada Imports of (bop) - Ships, Locomotives, Railway Ro.

Imports (Bop) - Parts Of Railway Rolling Stock&Other Transport in Canada increased to 100.60 CAD Million in March from 91.90 CAD Million in February of 2020. Imports (Bop) - Parts Of Railway Rolling Stock&Oth in Canada averaged 83.04 CAD Million from 1988 until 2020, reaching an all time high of 479.10 CAD Million in December of 2019 and a record low of 22.90 CAD Million in September of 1988. This page includes a chart with historical data for Canada Imports of (bop) - Parts of Railway Rolling Stock.

Imports - Civilian Aircraft, Engines & Parts (Census Basis) in the United States decreased to 4585.50 USD Million in March from 4675.21 USD Million in February of 2020. Imports - Civilian Aircraft, Engines & Parts (Cens in the United States averaged 2490.72 USD Million from 1989 until 2020, reaching an all time high of 6159.71 USD Million in February of 2019 and a record low of 556.58 USD Million in January of 1989. This page includes a chart with historical data for the United States Imports of Civilian Aircraft, Engines & Parts.

Imports - Civilian Aircraft, Complete (Census Basis) in the United States increased to 1379.90 USD Million in March from 1060.41 USD Million in February of 2020. Imports - Civilian Aircraft, Complete (Census Basi in the United States averaged 811 USD Million from 1989 until 2020, reaching an all time high of 2242.09 USD Million in August of 2014 and a record low of 80.17 USD Million in August of 1994. This page includes a chart with historical data for the United States Imports of Civilian Aircraft, Complete.

Weapons Sales in Ukraine decreased to 224 USD Million in 2018 from 293 USD Million in 2017. Weapons Sales in Ukraine averaged 443.19 USD Million from 1992 until 2018, reaching an all time high of 1498 USD Million in 2012 and a record low of 82 USD Million in 1993. Weapons Sales are presented as a Trend-Indicator Value based on the known unit production costs of a core set of weapons such as aircraft, air defence systems, anti-submarine warfare weapons, armoured vehicles, artillery, engines, missiles, sensors, satellites, ships and others. The indicator aims to represent the transfer value of military resources rather than the financial value of the transfer.

Weapons Sales in Spain increased to 1188 USD Million in 2018 from 820 USD Million in 2017. Weapons Sales in Spain averaged 255.85 USD Million from 1960 until 2018, reaching an all time high of 1429 USD Million in 2011 and a record low of 1 USD Million in 1960. Weapons Sales are presented as a Trend-Indicator Value based on the known unit production costs of a core set of weapons such as aircraft, air defence systems, anti-submarine warfare weapons, armoured vehicles, artillery, engines, missiles, sensors, satellites, ships and others. The indicator aims to represent the transfer value of military resources rather than the financial value of the transfer.

Banks Balance Sheet in Spain increased to 2707.20 EUR Billion in February from 2682.50 EUR Billion in January of 2020. Banks Balance Sheet in Spain averaged 1953.57 EUR Billion from 1989 until 2020, reaching an all time high of 3733 EUR Billion in March of 2012 and a record low of 439.60 EUR Billion in January of 1990. This page provides the latest reported value for - Spain Banks Balance Sheet - plus previous releases, historical high and low, short-term forecast and long-term prediction, economic calendar, survey consensus and news.

The Phase 3 Report on Japan by the OECD Working Group on Bribery evaluates and makes recommendations on Japan'simplementation and application of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and related instruments.

The Phase 3 Report on Switzerland by the OECD Working Group on Bribery evaluates and makes recommendations on Switzerland 's implementation and application of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and related instruments.

This Working Group on Bribery consultation with the private sector and civil society focused on collective action in the fight against foreign bribery.

This meeting aimed to identify practical policy options for Latin American governments in the formulation of their investment promotion strategies with a specific focus on international value chains.