库克群岛

This annual publication compiles comparable tax revenue statistics for Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. It also provides information on non-tax revenues for selected economies. Based on the OECD Global Revenue Statistics database, the publication applies the OECD methodology to Asian and Pacific economies to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies worldwide. This edition includes a special feature on strengthening tax revenues in developing Asia. The publication is jointly produced by the OECD’s Centre for Tax Policy and Administration and the OECD Development Centre, in co-operation with the Asian Development Bank, the Pacific Island Tax Administrators Association and the Pacific Community.

Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.

该报告包含2014年第2阶段：实践中标准的实施“库克群岛的全球论坛评论。全球关于税收目的信息的透明和交换论坛是多边框架，在税收透明度和信息交换领域的工作中，有120多个司法管辖区参与了全球论坛平等基础的工作。全球论坛负责对实施透明度和信息交换的实施，以进行深入监控和同行审查。这些标准主要反映在2002年OECD模型关于税务事项及其评论信息的交换的模型协议中，以及《经合组织型号税收税和资本及其资本及其评论》的第26条，并于2004年进行了更新，已纳入其中联合国模型税公约。该标准根据要求提供或执行请求一方的国内税法的可预见的相关信息提供国际交流。未经授权，必须提供“捕鱼探险”，但必须提供所有相关信息，包括受托人持有的银行信息和信息，无论存在家庭税收利息或应用双重犯罪标准。正在审查全球论坛的所有成员以及全球论坛确定的与其工作相关的司法管辖区。这个过程分为两个阶段。第1阶段的评论评估了司法管辖区法律和监管框架以进行信息交换的质量，而第二阶段的评论则考虑了该框架的实际实施。 Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.