New OECD paper: Tax Administration in OECD Countries: Comparative Information Series (2004)

29-oct.-2004

This information series, prepared by the Centre for Tax Policy and Administration, provides internationally comparative data on aspects of tax systems and their administration in OECD member countries. The primary purpose of the series is to provide information that will facilitate dialogue among members on tax administration issues, and which may also identify opportunities for members to improve the design and administration of their respective tax systems.

New OECD Papers on Important Tax Compliance Topics

18-oct.-2004

As part of efforts to assist both members and non-member countries deal more effectively with tax non-compliance, the OECD’s Committee on Fiscal Affairs recently approved a number of guidance and information notes dealing with important tax compliance risk management topics.

 

OECD launches New Forum on Tax Administration

21-janv.-2004

In January 2004, OECD launched the Forum on Tax Administration, an initiative to promote dialogue on strategic tax administration issues and to facilitate the exchange of best practices.

OECD Leads the Way on Standard Software Guidance for Tax Administration

18-déc.-2003

Delegates from tax authorities of OECD member countries, the Business Application Software Developers Association (BASDA), accounting bodies, and other interested organisations recently held a meeting in Paris to discuss progress and issues concerning plans to develop a set of standard software and practical guidance to simplify tax compliance and tax audit requirements worldwide.

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.

Concept du siège de direction effective: propositions alternatives de changements au Modèle de convention fiscale

05-juin-2003

Sur la base de commentaires sur des documents de discussion publique, publiés en février 2001, deux propositions alternatives de changements au Modèle de convention fiscale ont été redigés. Date limite pour l'envoi de commentaires: 1 septembre 2003.

Concept du siège de direction effective: propositions alternatives de changements au Modèle de convention fiscale

03-juin-2003

Sur la base de commentaires sur des documents de discussion, publiés en février 2001, deux propositions alternatives de changements au Modèle de convention fiscale ont été redigés. Date limite pour l'envoi de commentaires sur ces propositions: 1 septembre 2003.

New Publication: 2002 Reports Related to the OECD Model Tax Convention

27-mai-2003

This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in modifications to the OECD's Model Tax Convention on Income and on Capital.

Vanuatu Makes Commitment and is Removed from OECD List of Unco-operative Tax Havens

20-mai-2003

The OECD welcomes the commitment that Vanuatu has made to improve the transparency of its tax and regulatory systems and establish effective exchange of information for tax matters with OECD countries by 31 December 2005.

Les impôts sur les salaires: 2001-2002 Edition 2002

16-mai-2003

Les impôts sur les salaires fournissent des données sans équivalent sur les impôts sur le revenu et les cotisations sociales prélevés sur les salariés et les employeurs dans les pays de l'OCDE. L'édition de cette année inclut une étude spéciale sur "les impôts des familles".

Les impôts et la crise

Lutter contre la fraude fiscale

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue