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  • 29-octobre-2014

    Français

  • 29-October-2014

    English, PDF, 196kb

    Signatories of the multilateral competent authority agreement and intended first information exchange date

    Signatories of the multilateral competent authority agreement and intended first information exchange date

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Russian Federation 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Belize.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saint Vincent and the Grenadines 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal

  • 29-octobre-2014

    Français

    Relever les défis fiscaux posés par l'économie numérique

    Le développement de l’économie numérique soulève des problématiques en matière de fiscalité internationale. Le présent rapport a vocation à analyser ces défis fiscaux. Les auteurs observent que, parce que l’économie numérique a tendance à devenir l’économie elle-même, il ne serait pas réaliste de vouloir la séparer, à des fins fiscales, des autres pans de l’économie. Ils notent cependant que certains modèles économiques et les

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