OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the…

OECD Taxation Working Papers No. 56: Measuring Effective Taxation of Housing. Building the Foundations for Policy Reform

 This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential…

FISCAL RULES FOR SUBNATIONAL GOVERNMENTS -THE DEVIL’S IN THE DETAILS

OECD Working Papers on Fiscal Federalism – This series covers issues related to intergovernmental fiscal relations and local/regional public finance, such as: tax and spending assignment across government levels; intergovernmental grants; fiscal equalization; local and regional public service efficiency; inter-jurisdictional tax competition; and macroeconomic issues such as intergovernmental fiscal management and sub-central fiscal rules. Many…

OECD Environment Working Papers N. 150 – Are environmental tax policies beneficial? Learning from programme evaluation studies

OECD Environment Working Papers N. 150 – Are environmental tax policies beneficial? Learning from programme evaluation studies. This paper provides a concrete example of how policy analysts can use empirical programme evaluation studies to perform ex-post assessments of environmentally related tax policies. A number of studies credibly identify causal effects of environmentally related tax policies,…

OECD Taxation Working Papers N. 55 – Greening international aviation post COVID-19: What role for kerosene taxes?

International aviation’s emissions are significant and remain largely untaxed. If international aviation were a country, it would be among the world’s ten largest emitters of CO2. The aviation sector as a whole accounts for approximately 11% of CO2 emissions from transport. Given that emissions from other modes of transport are typically more heavily taxed, this…

OECD releases new transfer pricing profiles for 21 countries

The OECD has released the second batch of updated transfer pricing country profiles for Austria, Belgium, Bulgaria, France, Georgia, Germany, Indonesia, Ireland, Italy, Latvia, Malaysia, Mexico, Peru, Poland, Seychelles, Singapore, South Africa and Sweden. Today’s release also includes for the first time country profiles for Albania, Kenya and the Maldives, bringing the total number of…

OECD – Tax Inspectors Without Borders – Annual Report 2021

OECD – Tax Inspectors Without Borders – Annual Report 2021. Tax Inspectors Without Borders (TIWB), a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and United Nations Development Programme (UNDP), is a unique approach to capacity building that deploys experts in developing country tax administrations to provide practical, hands-on assistance on actual…