• 14-March-2022

    English

    Taxation of part-time work in the OECD

    The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved work-life balance, there has been a significant decline in the average earnings of part-time workers relative to full-time workers, as well as an increase in involuntary part-time employment in a number of countries. This paper presents a summary of the taxation of part-time work in OECD countries. It includes new calculations of the effective tax rates on part-time work including those for male and female part-time workers and for different household types. These indicators provide an evidence base for policymakers looking to understand the impact of the tax system on the choice of employment form. The analysis shows that average tax rates for part-time workers are lower than those applied to full-time workers in almost all OECD countries, reducing post-tax gender wage gaps, although marginal tax rates are often higher for part-time workers. These differences between the taxation of part-time and full-time workers are largely due to differences in earnings levels, and therefore to the progressivity of countries’ tax systems, rather than to differences in the tax treatment applied to part-time workers relative to full-time workers.
  • 10-March-2022

    English

    VAT Digital Toolkit for Asia-Pacific

    The VAT Digital Toolkit for Asia-Pacific aims to assist tax authorities in the Asia-Pacific region with the design and implementation of reform to ensure the effective collection of value added taxes on e-commerce activities.

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  • 10-March-2022

    English

    New toolkit to strengthen Value Added Taxes on e-commerce in Asia-Pacific

    A new toolkit released today will support the effective collection of Value Added Tax (VAT) revenues from e-commerce activities in the Asia-Pacific (APAC), which is the world's largest e-commerce region.

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  • 9-mars-2022

    Français

    Le Botswana rejoint la Déclaration de Yaoundé - 33 pays africains désormais signataires

    Le 4 mars 2022, la ministre des Finances et du Développement économique du Botswana, l'honorable Peggy Serame, a approuvé la Déclaration de Yaoundé, ajoutant la voix de son pays à cette importante initiative régionale pour la transparence fiscale et l'échange de renseignements à des fins fiscales.

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  • 8-mars-2022

    Français

    Défis fiscaux soulevés par la numérisation de l'économie : commentaires du public reçus sur le projet de règles pour la détermination de la base d'imposition au titre du montant A du Pilier Un

    Le 18 février 2022, l'OCDE a sollicité les commentaires du public sur le Projet de règles pour la détermination de la base d'imposition au titre du montant A du Pilier Un.

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  • 3-March-2022

    English

    Global Forum and Global Relations and Development division release course on the automatic exchange of financial account information

    The Global Forum Secretariat and the OECD Centre for Tax Policy and Administration’s Global Relations and Development division released a new course today to help tax officials better understand the Standard for Automatic Exchange of Financial Account Information in Tax Matters (CRS-AEOI)

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  • 1-March-2022

    English

    Jamaica's Marlene Nembhard-Parker appointed Co-chair of OECD/G20 Inclusive Framework on BEPS

    The OECD/G20 Inclusive Framework on BEPS has elected Marlene Nembhard-Parker of Tax Administration Jamaica (TAJ), Ministry of Finance and the Public Service as their new co-chair. Ms. Nembhard-Parker will lead the group with Fabrizia Lapecorella of Italy who, as Chair of the OECD’s Committee on Fiscal Affairs (CFA), currently serves as Chair of the Inclusive Framework on BEPS.

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  • 1-mars-2022

    Français

    Le Forum mondial lance de nouveaux programmes régionaux de formation des formateurs

    Suite au succès du programme pilote 2021, le Secrétariat du Forum mondial lance de nouveaux programmes "Former le Formateur" (FLF) pour les pays d'Afrique, d'Asie et d'Amérique latine.

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  • 28-février-2022

    Français

    Le Bahreïn et la Roumanie déposent des instruments pour la ratification de la Convention multilatérale BEPS

    Le Bahreïn et la Roumanie ont déposé leur instrument d’approbation ou de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et le transfert de bénéfices (la Convention), laquelle couvre maintenant plus de 1 800 conventions fiscales bilatérales.

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