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经济合作与发展组织现有30个成员国,包括澳大利亚、奥地利、比利时、加拿大、捷克、丹麦、芬兰、法国、德国、希腊、匈牙利、冰岛、爱尔兰、意大利、日本、韩国、卢森堡、墨西哥、荷兰、新西兰、挪威、波兰、葡萄牙、斯洛伐克、西班牙、瑞典、瑞士、土耳其、英国和美国。根据该组织的统计和有关资料,目前该组织成员国征收遗产和赠与税的简要情况如下:
The Organization for Economic Co-operation and Development currently has 30 member countries, including Australia, Austria, Belgium, Canada, the Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, South Korea, Luxembourg, Mexico, the Netherlands New Zealand, Norway, Poland, Portugal, Slovakia, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. According to the statistics and related information of the organization, the current briefing on the collection of inheritance and gift tax in the member countries of the Organization is as follows: