[OUT NOW] Two NEW Fiscal Federalism Working Papers 𝗡𝗮𝘃𝗶𝗴𝗮𝘁𝗶𝗻𝗴 𝗰𝗼𝗻𝗳𝗹𝗶𝗰𝘁 𝗮𝗻𝗱 𝗳𝗼𝘀𝘁𝗲𝗿𝗶𝗻𝗴 𝗰𝗼-𝗼𝗽𝗲𝗿𝗮𝘁𝗶𝗼𝗻 𝗶𝗻 𝗳𝗶𝘀𝗰𝗮𝗹 𝗳𝗲𝗱𝗲𝗿𝗮𝗹𝗶𝘀𝗺 This paper examines intergovernmental fiscal disputes and co-operation mechanisms across federal and decentralised countries. Employing a case study approach and AI tools, the research analyses constitutional court rulings and their influence on the development of fiscal federalism in seven countries. The paper highlights how introducing strategies for managing disputes and fostering co-operation, including clearly defining powers and responsibilities and enhancing the role of courts in providing fiscal guidance is key to navigating conflict and optimising collaboration across levels of government. 📘➡️ https://oe.cd/il/FFwp48 𝗔𝗱𝗮𝗽𝘁𝗶𝗻𝗴 𝗶𝗻𝘁𝗲𝗿𝗴𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁𝗮𝗹 𝗳𝗶𝘀𝗰𝗮𝗹 𝘁𝗿𝗮𝗻𝘀𝗳𝗲𝗿𝘀 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗳𝘂𝘁𝘂𝗿𝗲: 𝗘𝗺𝗲𝗿𝗴𝗶𝗻𝗴 𝘁𝗿𝗲𝗻𝗱𝘀 𝗮𝗻𝗱 𝗶𝗻𝗻𝗼𝘃𝗮𝘁𝗶𝘃𝗲 𝗮𝗽𝗽𝗿𝗼𝗮𝗰𝗵𝗲𝘀 Intergovernmental fiscal transfers (IFTs) play a crucial role in addressing vertical and horizontal imbalances, promoting equitable service delivery and aligning local spending with national priorities across OECD countries. However, their design involves navigating complex trade-offs between equity, efficiency, transparency, and autonomy. This paper reviews the theoretical framework of IFTs, aiming to dissect their objectives, incentives, and outcomes, and to clarify their classification in order to optimise their use and improve their adaptability to shifting socioeconomic conditions. 📘➡️ https://oe.cd/il/FFwp49 #OECDtax #OECD #tax #FiscalFederalism #FiscalGovernance #DebtSustainabily #FiscalRisks #TrustinTax #IntergovernmentalRelations #SubnationalGovernments #Sustainability #PolicyDevelopment #CourtRulings #IntergovernmentalFiscalTransfers #ServiceDelivery #IFTs Sean Dougherty 🌏 National Association of State Budget Officers Andoni M. OECDeconomy OECD Public Governance OECD Centre for Entrepreneurship, SMEs, Regions & Cities
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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.
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🔔🗓️ One month left to contribute to the public consultation on the GloBE Information Return (GIR) XML Schema and User Guide! ⤵️ The OECD/G20 Inclusive Framework on BEPS has developed a draft schema to standardise GIR filings and facilitate information exchange between tax administrations. This is your opportunity to provide valuable input and ensure a consistent approach to capturing GIR information. #OECDhaveyoursay #OECDP2 #OECDtax #OECD #tax
🗣️ [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
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[NEWS] OECD releases details of Selection Documentation Package for the International Compliance Assurance Programme (ICAP). Discover details of the documentation required by MNE groups interested in applying for a multilateral risk assessment of key international tax risks under the OECD Forum on Tax Administration's ICAP. 📊 Access the Selection Documentation Pack ➡️ https://lnkd.in/e-DgKqBW ICAP is a voluntary programme that uses Country-by-Country Reports and other readily available information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations. 📅 The next three deadlines for submission of an application to participate in ICAP are: 𝟑𝟎 𝐒𝐞𝐩𝐭𝐞𝐦𝐛𝐞𝐫 𝟐𝟎𝟐𝟒 𝟑𝟏 𝐌𝐚𝐫𝐜𝐡 𝟐𝟎𝟐𝟓 𝟯𝟬 𝗦𝗲𝗽𝘁𝗲𝗺𝗯𝗲𝗿 𝟮𝟬𝟮𝟱 MNE groups that wish to discuss possible participation in ICAP should contact the tax administration in the jurisdiction where their ultimate parent entity is resident (or any other participating tax administration) in advance of the next application deadline of 𝟯𝟬 𝗦𝗲𝗽𝘁𝗲𝗺𝗯𝗲𝗿 𝟮𝟬𝟮𝟰. 🔍 See more details about the programme ➡️ https://oe.cd/icap #OECDICAP #tax #OECD #OECDtax #taxcertainty #taxcompliance #compliance #MNEs #taxadministration #internationaltax #FTA #riskassessment #CbCR
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[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
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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
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🗣️ [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
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[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
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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
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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
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🔔 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