Blog-post ‘Consumption tax revenues under Covid-19: Lessons from the 2008 global financial crisis’ on the website of the OECD
On the website of the OECD a blog post ‘Consumption tax revenues under Covid-19: Lessons from the 2008 global financial crisis’ has been published. Author is Michelle Harding, senior economist and Head of the Tax Data and Statistical Analysis Unit at the OECD’s Centre for Tax Policy and Administration, co-authored by Hannah Simon, Junior Analyst at the OECD’s Centre for Tax Policy and Administration. The article is part of a series in ...
IMF-Technical Assistance Report: Towards a Sustainable Tax System
Het Internationaal Monetair Fonds (International Monetary Fund, hierna: “IMF”) heeft op 18 december 2018 rapport uitgebracht inzake technische bijstand bij de ontwikkeling van het fiscale stelsel van Aruba. Klik hier om naar de pagina op de website van het IMF te gaan waar het raport is gepubliceerd. Inleiding Op verzoek van de Minister-President van Aruba, Mw. Evelyn Wever-Croes, en de Minister Financiën, Mrs. Xiomara Ruiz-Maduro, heeft een technische bijstandsmissie van ...
Social security contributions and consumption taxes give way to personal income taxes, as corporate income taxes fail to recover
Personal income taxes are playing an increasingly significant role in the tax mix as revenues from social security contributions and consumption taxes fall, and corporate tax collections remain low, according to a new OECD report. For more information, click here to go to the press release referred to above dated 23 November 2017 on the website of the OECD. CFN-artikelnr. 20171124-7 BRONDOCUMENT BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: Social security contributions, ...
OECD delivers implementation guidance for collection of value-added taxes (VAT/GST) on cross-border sales
On 24 October 2017, the OECD released new implementation guidance to promote the effective collection of consumption taxes on cross-border sales. This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy. The new guidance - Mechanisms for the Effective Collection of VAT/GST Where the Supplier Is Not Located ...