It is now crunch time to find a consensus-based solution to address the tax challenges arising from the growing digitalisation of the economy. Today, we must look forward to drive this process towards a successful conclusion.
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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The tax wedge for the average single worker in France remained the same at 47.6 percentage points between 2017 and 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).
The OECD welcomes France's new programme on co-operative compliance, announced today. Co-operative compliance is an initiative for promoting better tax compliance developed by the OECD Forum on Tax Administration.
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The tax-to-GDP ratio in France increased by 0.7 percentage points, from 45.5% in 2016 to 46.2% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.
The Fiscal Network is an inspiring example of horizontal collaboration between the Centre for Tax Policy and Administration (CTP), the Economics Department (ECO), the Public Governance Directorate (GOV) and the Centre for Entrepreneurship, SMEs, Regions and Cities (CFE) – as well as their respective committees (CFA, EPC, PGC and RDPC).
Australia, France, Japan and the Slovak Republic have deposited their instrument of ratification or acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.
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Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for France, deposited with the instrument of ratification, approval, or acceptance.
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This country note for France provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).
It is a pleasure to be at the ESSEC Grand Ecole and address the brilliant young minds who will become the business leaders of tomorrow. We live in a world that is in constant evolution and facing new challenges, which is why this class on “Understanding and Changing the world” is of utmost importance. This is what we try to do at the OECD every day. I very much hope our perspective can inspire you.