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Transfer Pricing Country Profiles

These country profiles focus on countries’ domestic legislation regarding key transfer pricing principles, including the arm’s length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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Carbon Pricing: key findings for the United Kingdom

Carbon pricing is a powerful tool that can help countries meet climate targets, lead to cleaner air & water, and improve public finances. This country note takes stock of how carbon prices on greenhouse gas emissions have evolved in the United Kingdom between 2018-21. It estimates effective carbon prices resulting from carbon taxes, emissions trading...

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Transfer Pricing Country Profiles

These country profiles focus on countries’ domestic legislation regarding key transfer pricing principles, including the arm’s length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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Taxing Wages: Key findings for the United States

The tax wedge for the average single worker in the United States increased by 1.2 percentage points from 27.2% in 2020 to 28.4% in 2021. The OECD average tax wedge in 2021 was 34.6% (2020, 34.6%). In 2021, the United States had the 30th lowest tax wedge among the 38 OECD member countries, compared with...

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Taxing Wages: Key findings for Australia

The tax wedge for the average single worker in Australia decreased by 1.3 percentage points from 28.4% in 2020 to 27.1% in 2021. The OECD average tax wedge in 2021 was 34.6% (2020, 34.6%). In 2021, Australia had the 31st lowest tax wedge among the 38 OECD member countries, compared with 30th in 2020.