Suite à la première réunion du Cadre inclusif sur BEPS à Kyoto, au Japon, le 30 juin-1 juillet, et la réunion régionale pour l'Amérique latine et les Caraïbes, tenue à Montevideo, Uruguay, 21-23 septembre, plusieurs pays et territoires se joignent à la cadre. L’Andorre a formellement adhéré au nouveau cadre inclusif, ce qui porte à 86 le nombre total de pays et de juridictions qui y participent sur un pied d'égalité.
The OECD received a strong endorsement from both the G20 Leaders and Finance Ministers to work on solutions to support certainty in the tax system with the aim to promote investment, trade and balanced growth. As part of a wider project, the OECD launches a Business Survey to invite businesses and other stakeholders to contribute their views on tax certainty.
I am delighted that APEC has made tackling tax avoidance and evasion a priority and pleased to be here with you today to share the latest developments in our work on these issues, which the OECD has been undertaking in partnership with economies across the globe, including a growing number of APEC economies.
This OECD expert workshop will bring together experts to assess available data and methodologies to calculate both Total Factor Productivity and Environmentally Adjusted Total Factor Productivity for the aggregate agricultural sector.
FATF's report to G20 sets out how the FATF is helping to improve transparency and prevent the misuse of companies, trust and other corporate vehicles. This includes the availability and exchange of beneficial ownership information.
English, PDF, 718kb
This report consists of two parts. Part I is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Part II is an update report by the OECD Secretary-General regarding tax transparency, with a focus on beneficial ownership information.
Nous aidons les donneurs à améliorer leur soutien au renforcement des systèmes fiscaux.
L'OCDE tiendra une consultation publique sur les sujets relatifs aux prix de transfert, les 11-12 octobre 2016 au Centre de Conférences de l'OCDE, à Paris, France.
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.
It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.
The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.
The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
Les prix du carbone actuels ne sont pas au niveau qui devrait être le leur pour faire baisser les émissions de gaz à effet de serre responsables du changement climatique. Pourtant, même des hausses de prix modérées pourraient avoir un impact notable, comme le souligne une nouvelle étude de l’OCDE.