Impôts sur la consommation

Nouveau rapport: Tendances des impôts sur la consommation 2010

18-mars-2011

Le lecteur trouvera dans cette publication des information sur les impôts indirects, notamment les questions internationales liées aux évolutions en matière de taxe sur la valeur ajoutée/taxe sur les produits et services (TVA/TPS) dans les pays de l’OCDE. Il y trouvera également une description d’un ensemble de disposition fiscales en vigueur dans ces pays, par exemple en matière de fiscalité de l’automobile, du tabac et des boissons alcooliques.

Senior Management Appointment: Mr. Sean Moriarty, Head of Tax Administration and Consumption Taxes Division

19-sept.-2008

The OECD’s Centre for Tax Policy and Administration is pleased to announce the appointment of Mr. Sean Moriarty as Head of its Tax Administration and Consumption Taxes Division.

Value Added Tax System in a Global Environment

15-mars-2005

Press release issued by the International Tax Dialogue (ITD) on the first global tax conference to examine the experiences of countries that have Value Added Tax.  ITD is a joint initiative of the IMF, the OECD, the World Bank with the UN as active observer.  

Report by the Consumption Tax TAG released: Implementation Issues for Taxation of Electronic Commerce

30-juin-2003

A report was issued today by the Consumption Tax TAG on some of the Value Added Tax/Goods and Services Tax issues surrounding the implementation of the Ottawa Taxation Framework Conditions for e-commerce. The report will be considered by the OECD's Committee on Fiscal Affairs over the coming weeks.

Consumption Tax Guidance: Forthcoming Reports

03-avr.-2003

A new set of reports wil be made available this summer. These will include the new "Consumption Tax Guidance Series" that will cover various aspects of e-commerce and consumption taxes.

Consumption Tax Trends: VAT/GST, Excise and Environmental Taxes 2001 Edition

16-déc.-2001

Including special features on developments in electronic commerce and the new Australian GST system.

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Clarification de la question de l’application de la TVA/TPS aux échanges transfrontaliers.

Réflexion sur l'application de la TVA/TPS aux échanges transfrontaliers