11-July-2016
English
The OECD has released a discussion draft which deals with the design and operation of the group ratio rule under BEPS Action 4 and the standardised IT-format for the exchange of tax rulings between jurisdictions under BEPS Action 5. It also announced that Angola has become the 83rd member of the Inclusive Framework on BEPS.
11-July-2016
English
This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.
11-July-2016
English
This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guide.
29-juin-2016
Français
L'OCDE franchit une nouvelle étape dans ses efforts continus pour accroître la transparence en matière de fiscalité internationale en publiant ce jour des instructions relatives à la mise en œuvre de la déclaration pays par pays.
2-juin-2016
Français
S’il y a un aspect positif à la crise financière de 2008, c’est qu’elle a été le catalyseur des progrès sans précédent accomplis dans l’élaboration de normes fiscales internationales solides et adaptées à l’économie mondiale interconnectée du XXIe siècle.
12-May-2016
English
As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Canada, Iceland, India, Israel, New Zealand and the People’s Republic of China signed today the Multilateral Competent Authority agreement for the automatic exchange of Country-by-Country reports (“CbC MCAA”), bringing the total number of signatories to 39 countries. The signing ceremony took place in Beijing, China.
11-mai-2016
Français
L’OCDE et le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales annoncent aujourd’hui même que Bahreïn, le Liban, Nauru, le Panama et Vanuatu viennent de prendre l’engagement d’échanger automatiquement avec les autres pays adhérant à la norme des renseignements relatifs aux comptes financiers.
20-April-2016
English
Bermuda became the 33rd signatory of the Multilateral Competent Authority Agreement for the automatic exchange of Country-by-Country reports (CbC MCAA), which is based on Article 6 of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and puts in place the automatic exchange framework for exchanging Country-by-Country Reports, as contemplated by BEPS Action 13.
14-April-2016
English, PDF, 223kb
This report highlights the progress we have made to date to improve global tax transparency, identifying the weaknesses which remain, and outlining possible next steps where the OECD can work to support a collective response to these latest developments.
14-April-2016
English
The key to international tax co-operation is effective exchange of information and the OECD has been at the forefront of international efforts to promote all forms of information exchange. In recent years, enormous progress has been made to establish high standards of tax transparency and information sharing so as to improve tax authorities' ability to deter, detect and disrupt tax evasion and avoidance.