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  • 20-October-2021

    English

    Greening international aviation post COVID-19 - What role for kerosene taxes?

    This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper argues that clarity on decarbonisation targets, including through carbon price signals in the form of kerosene taxes, will support an orderly transition in aviation. A gradually increasing tax on kerosene can strengthen the incentives for investment and innovation in clean aviation technologies. Taxing kerosene would also provide implementing countries with tax revenues that could be used to support clean investment and innovation, while addressing competitiveness and equity issues. Where legal obstacles to taxing kerosene exist, these can be overcome by renegotiating the relevant air service agreements.

  • 30-August-2021

    English

    Ukraine commits to start automatic exchange of financial account information by 2023

    Ukraine has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by Prime Minister of Ukraine, Mr Denys Shmyhal, makes Ukraine the 118th Global Forum member to commit to start AEOI by a specific date.

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  • 29-July-2021

    English

    Corporate effective tax rates for R&D - The case of expenditure-based R&D tax incentives

    R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D tax incentives. The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting for the bulk of R&D in most economies. The results provide new insights into the generosity of R&D tax incentives from the perspective of firms that decide on whether or where to invest in R&D (extensive margin) and the level (intensive margin) of R&D investment. The generosity of the favourable tax treatment of R&D is shown to vary at the intensive and extensive margins, highlighting differences in countries’ strategies to support R&D through the tax system.

  • 16-July-2021

    English

    Reforming the taxation of housing in Israel

    This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In particular, a bias arises in favour of owner-occupied property relative to rented property due to the non-taxation of imputed rents and most capital gains. That said, unlike many OECD countries, Israel taxes some owner-occupied capital gains (above a generous threshold) and generally does not allow mortgage interest relief for owner-occupied properties, reducing the extent of the distortion more than in many countries. As with most OECD countries, Israel levies highly distortionary transaction taxes, although a zero-rate band significantly limits the number of owner-occupied house purchases subject to the tax. Additionally, Israel’s recurrent property tax (the Arnona) faces a number of design problems, while the tax rules for rental income are complex and subject to significant tax evasion. To address these concerns, a reform package is proposed that involves a gradual and broadly revenue-neutral shift away from transaction taxes towards recurrent taxation of residential property, via increases in both the recurrent property tax and rental income taxation. The redesign of the recurrent property tax from an area-based to a market value-based tax is also proposed, as are a number of more technical reforms.

  • 22-April-2021

    English, Excel, 286kb

    Database: Country tax measures during the COVID-19 pandemic

    Latest data on tax measures taken by governments so far in response to the COVID-19 pandemic.

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  • 19-April-2021

    English

    Digital platforms have an important role to play in value added tax policy in the sharing and gig economy

    Digital platforms can play an important role in the application of Value Added Taxes/Goods and Services Taxes policies in the sharing and gig economy, according to a new OECD report.

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  • 7-April-2021

    English, PDF, 2,488kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, April 2021)

    Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.

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  • 29-March-2021

    English

    OECD invites public input on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles

    This public discussion draft includes proposals for changes to the Commentary on Article 9 and other related articles. The changes put forward in this discussion draft are expected to be included in the next update to the OECD Model Tax Convention.

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  • 26-February-2021

    English, PDF, 2,338kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, February 2021)

    In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.

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