[NEWS] New OECD data highlight stabilisation in statutory corporate tax rates worldwide New analysis from the OECD reveals that statutory corporate income tax (CIT) rates are stabilising worldwide after a lengthy period of falling rates. Following a two-decade period that saw average statutory CIT rates decline from 28% in 2000 to 21.1% in 2021, average statutory CIT rates have remained steady at 21.1% over the past three years. The 2024 edition of Corporate Tax Statistics also points to a stabilisation of certain tax incentives designed to attract mobile intangible assets and their related income, showing that average effective tax rates including these incentives have stayed relatively constant over the period from 2019 to 2023, compared to a decline of almost 13 percentage points from 2000 to 2019. New country-by-country data on the variation of MNEs’ effective tax rates within jurisdictions highlight the presence of low-taxed profit in high-tax jurisdictions, which may reflect the use of tax incentives and other targeted concessions. These low-taxed profits underline the revenue-raising potential of the Global Minimum Tax, even in jurisdictions often considered to be high-tax. 🗞️ Read the full press release, access the report & discover all the key #Stats ➡️ https://oe.cd/5Da #CorpTaxStats #OECDtax #OECD #tax #CorporateIncomeTax #CIT #data #internationaltax #MNEs #GlobalMinimumTax #CbCR #BEPS #RandD #ETR #data #taxavoidance #internationaltax
OECD Tax
Affaires étrangères
Boulogne-Billancourt, Île-de-France 62 490 abonnés
Follow this page for OECD tax news, insights and analysis.
À propos
Our work covers international and domestic issues, across direct and indirect tax matters, and builds on strong relationships with OECD members and the engagement of a large number of non-OECD, G20 and developing countries as well as input from business and civil society. This inclusive approach ensures our solutions are fit for a modern, globalised and digitalised economy.
- Site web
-
https://www.oecd.org/tax
Lien externe pour OECD Tax
- Secteur
- Affaires étrangères
- Taille de l’entreprise
- 201-500 employés
- Siège social
- Boulogne-Billancourt, Île-de-France
- Type
- Non lucratif
Lieux
-
Principal
46, Quai Alphonse Le Gallo
92100 Boulogne-Billancourt, Île-de-France, FR
Employés chez OECD Tax
Nouvelles
-
OECD Tax a republié ceci
New findings from the OECD highlight stabilisation in statutory corporate tax rates worldwide. The 2024 edition of the OECD Corporate Tax Statistics shows that average statutory corporate income tax (CIT) rates have remained steady at 21.1% over the past three years. This follows a two-decade period that saw average statutory CIT rates decline from 28% in 2000 to 21.1% in 2021. Anticipation of the new Global Minimum Tax agreed by more than 140 members of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) may have contributed to the recent stabilisation, as more than 35 jurisdictions are currently implementing, or plan to implement, the 15% minimum corporate effective tax rate with effect from 2024, reducing competitive pressures on statutory CIT rates. Indicators based on the 2021 aggregated and anonymised Country-by-Country Reporting (CbCR) statistics also released in today’s publication suggest a reduction in BEPS activity over recent years. ➡️ https://oe.cd/5Da #CorpTaxStats #OECDtax #OECD #tax #MNEs #GlobalMinimumTax
-
🗣️ [HAVE YOUR SAY] OECD invites comments on a draft User Guide for the GloBE Information Return XML Schema. In the framework of the Pillar Two project, the OECD is seeking public comments on a draft of the User Guide for the GloBE Information Return (GIR) XML Schema, a tool created to facilitate domestic GIR filings, wherever appropriate, and to be the technical format for exchanging GIR information between tax administrations. 🗓️ Deadline: 19 August 2024 ℹ️📘 More information and access to the public consultation document ➡️ https://oe.cd/5D3 #OECDhaveyoursay #OECDtax #OECD #tax #OECDP2 #GloBE #publicconsultation #internationaltax #taxtransparency #taxadministration #XMLschema #taxpolicy
-
[COMING SOON] 𝐶𝑜𝑟𝑝𝑜𝑟𝑎𝑡𝑒 𝑇𝑎𝑥 𝑆𝑡𝑎𝑡𝑖𝑠𝑡𝑖𝑐𝑠 2024: Stay tuned for data on corporate income tax, MNE activity, BEPS practices, tax rates, & more! This publication is a key output of Action 11 of the OECD/G20 BEPS Project, which has helped to improve the measurement and monitoring of multinational tax avoidance. It includes data on corporate tax rates, revenues, effective tax rates, tax treaties, and tax incentives for R&D and innovation amongst other data series. The publication also includes anonymised and aggregated Country-by-Country Reporting (CbCR) data providing an overview of the global tax and economic activities of thousands of MNE groups operating worldwide. The 2024 edition presents new data series on IP regimes, BEPS implementation, the distribution of low-taxed profit, as well as the 2021 CbCR data. 🗓️ Available 11 July 2024 🕚 11:00 CEST ➡️ https://oe.cd/corptaxstats #CorpTaxStats #OECDtax #OECD #tax #CorporateIncomeTax #CIT #data #internationaltax #MNEs #GlobalMinimumTax #CbCR #BEPS #RandD #ETR #data #taxavoidance #internationaltax
-
Tax certainty remains our top priority as showcased at the Tax Certainty Roundtable in Paris on 8 July 2024. Co-organised with Business at OECD (BIAC), the roundtable brought together close to 50 government officials, business representatives and academics engaged in the tax certainty space from across the globe for an open discussion on the current landscape of tax certainty and ideas on how to make it more efficient, effective and timely. In the morning, participants discussed opportunities for effective dispute prevention and resolution through improved cooperation with the taxpayer (through co-operative compliance programmes), better risk assessment (such as through ICAP), more advanced legal certainty (through Advance Pricing Arrangements (APAs)), more efficient audit practices (reducing disputes or through joint audits) and finally better dispute resolution through MAP, which could be supported by mandatory binding arbitration, where disputes arise despite these efforts. In the afternoon, breakout sessions were organised to allow small multi-stakeholder groups of participants to brainstorm best practices and solutions for issues brought to light during the morning session. Many thanks to Business at OECD (BIAC) and to all the participants for contributing towards more efficient tax certainty for all stakeholders involved. #taxcertainty #OECDtax #OECD #taxation #internationaltax #taxpolicy #Action14 #MAP #APA #OECDICAP #BIAC
-
OECD Tax a republié ceci
Very grateful to TV5MONDE for welcoming me so warmly in 𝗟𝗲 𝗝𝗼𝘂𝗿𝗻𝗮𝗹 𝗔𝗳𝗿𝗶𝗾𝘂𝗲 🌍 tonight, to discuss the findings from our recently published report 📗𝗧𝗮𝘅 𝗧𝗿𝗮𝗻𝘀𝗽𝗮𝗿𝗲𝗻𝗰𝘆 𝗶𝗻 𝗔𝗳𝗿𝗶𝗰𝗮 𝟮𝟬𝟮𝟰. Un grand merci à #TV5MONDE pour m'avoir si chaleureusement accueillie dans 𝗟𝗲 𝗝𝗼𝘂𝗿𝗻𝗮𝗹 𝗔𝗳𝗿𝗶𝗾𝘂𝗲 🌍 ce soir, pour parler des conclusions de notre nouveau rapport 📗𝗧𝗿𝗮𝗻𝘀𝗽𝗮𝗿𝗲𝗻𝗰𝗲 𝗳𝗶𝘀𝗰𝗮𝗹𝗲 𝗲𝗻 𝗔𝗳𝗿𝗶𝗾𝘂𝗲 𝟮𝟬𝟮𝟰. 👀 Watch the replay/ regarder la rediffusion 👉🏼 https://lnkd.in/eSM6wbBr (last/dernier segment: 21'05-25'11) ⏬ Download the report/ télécharger le rapport 👉🏼 https://lnkd.in/eMeYSNe5 (EN), https://lnkd.in/eVADWGV3 (FR) #transparencefiscale #taxtransparency #InitiativeAfrique #AfricaInitiative #ttia2024 Nidhya Paliakara Ousmane Ndiaye Nicolas Germain OECD Tax Gael Perraud Ervice Tchouata Hakim Hamadi Clement Migai Ayetout Akpaki Retlotlilwe Tebogo Mofokeng Raynald Vial Alex Nuwagira Séverine Baranger Rusudan Kemularia Nadia Knott Michele Kelly Parisa SANAI-HALEY Gudrun Jenny Jonsdottir Carine KOKAR Alex Jubeau Alexandre Garcia Lloyd Garrochinho Marco Federici Gwenaëlle Le Coustumer Julien Jarrige Kuralay Baisalbayeva Amrita S. Gudrun Jenny Jonsdottir Inês Oliveira Edoardo Caruso Hazel Healy Alexandra Herbillon Aurore Arcambal Anabelle Alias Francisca Parada Jaramillo Jaime Pazmiño Jara Miguel Morelos Colby Mangels Julien Dubuc
-
🔔 Reminder! There are two weeks left to apply. Join our team! ⤵️ #jobvacancy #OECDjobs #econjobs #taxjobs #envjobs #OECtax #tax #economy #environment #internationaltax
[JOB VACANCY] We're hiring economists for quantitative economic analysis in environmental, corporate, and international taxation. If you have strong analytical skills, tax policy knowledge, and a passion for public policy, apply now! The selected candidates will work in the Business and International Taxes Unit and the Tax and the Environment Unit respectively of our Tax Policy and Statistics division. 🎓 Ideal candidate profile: ▪️ Advanced degree in economics, business, accounting, or related fields. ▪️ 3-5 years of relevant experience in tax policy, quantitative research, or data analysis. ▪️ Strong analytical skills and proficiency in statistical software (Stata, R, Python). ▪️ Fluency in English or French, with a commitment to learn the other. 🗓️ Apply by 14 July 2024 (23:59 CEST) ➡️ https://smrtr.io/kZLhJ #OECDjobs #jobvacancy #OECDtax #jobs #taxjobs #envjobs
-
OECD Tax a republié ceci
On June 24-27, 2024, the International Monetary Fund hosted the Partnership Week on Domestic Resources for Sustainable Development, in cooperation with The World Bank and the Organization for Economic Co-operation and Development OECD - OCDE OECD Tax. The objective of this week was to enhance coordination among these three organizations and with their development partners to provide effective and coordinated capacity development support on public finances and help countries mobilize domestic resources to fund key development needs. The week also marked the 10th anniversary of the IMF’s Tax Administration Diagnostic Assessment Tool (TADAT) – with 179 assessments to date helping countries around the globe to assess the strengths and weaknesses of their tax systems – and the adoption of the work program of the Global Public Finance Partnership supporting the development of human and institutional fiscal capacities in 35 countries. This video shares key highlights on the week's objectives and achievements. Franck Bousquet Ceren Ozer Annelies Lievens Juan Pedro Schmid Ervice Tchouata Alistair Lobo Service Public Fédéral Finances SECO Economic Cooperation and Development Foreign, Commonwealth and Development Office Vitaliy Dubil Martin Caudron Ellen Harmon Gokhan Karahan Razan Elbaba KRZYSZTOF RUCINSKI Ruud de Mooij Katherine Baer
-
OECD Tax a republié ceci
Very pleased to have been invited to join a panel of experts of GloBE implementation at the United States Council for International Business (USCIB) International Tax Conference at the beginning of this week. An important opportunity for government and business representatives to discuss the rapidly evolving implementation landscape and the work we are doing to facilitate the consistent and coordinated implementation of the rules. Panel members welcomed recent guidance issued in June but there were calls from business for the development of more comprehensive and permanent safe-harbours while implementing countries remain concerned about protecting the integrity of the carefully negotiated outcomes under Pillar 2. The discussion (and the work) continues. https://lnkd.in/gZm-D-Zn
OECD Floats Permanent Minimum Tax Safe Harbors With Businesses
news.bloombergtax.com
-
OECD Tax a republié ceci
The 2024 OECD USCIB Tax Conference took place from June 24-25 in Washington, DC. The conference featured keynote addresses from: 🎙 Aviva Aron-Dine, Acting Assistant Secretary, Tax Policy, US Department of Treasury 🎙 Peter H. Blessing, Associate Chief Counsel, International, Internal Revenue Service, US Treasury 🎙 Congressman Kevin Hern (R-Okla), Member, House Ways & Means Committee 🎙 Gerassimos Thomas, Director General, Taxation and Customs, European Commission The conference also featured remarks from: 🎙 Manal S. Corwin, Director, OECD Centre for Tax Policy and Administration (CTPA) 🎙 Rick Minor, Senior Vice President and International Tax Counsel, USCIB Thanks to all who attended!
-
+5