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Inde


  • 24-October-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
  • 24-October-2019

    English

    OECD releases sixth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today's publication of the sixth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 15-October-2019

    English, PDF, 1,023kb

    Taxing Energy Use: Key findings for India

    This country note explains how India taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 25-juin-2019

    Français

    L'Inde dépose son instrument de ratification de la Convention Multilatérale BEPS

    L'Inde a déposé son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. Pour l'Inde, la Convention prendra effet le 1er octobre 2019.

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  • 17-September-2018

    English, PDF, 122kb

    Effective carbon rates: Key findings for India

    This country note for India 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).

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  • 26-July-2018

    English

    OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)

    The OECD is gathering input for the Stage 1 peer reviews of Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

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  • 9-avril-2018

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 17-November-2017

    English

  • 25-septembre-2017

    Français

    Vers un développement régional solide et équilibré en Inde

    Si en Inde, le revenu par habitant est train de s’aligner sur celui de pays plus riches, les inégalités se sont très fortement accentuées.

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  • 30-juin-2017

    Français

    Dette publique en Inde: en marche vers un niveau prudent ?

    Par rapport au PIB, la dette publique et les paiements d'intérêts de l'Inde sont élevés comparés à la plupart des autres économies émergentes et les agences de notation ont attribué à la dette souveraine de l'Inde la note la plus basse de la catégorie investissement.

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