Latest Documents


  • 24-novembre-2016

    Français

    Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS

    Ce nouvel instrument transposera les résultats du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) dans plus de 2 000 conventions fiscales à l'échelle mondiale. Cet instrument devrait être signé début juin 2017 à Paris.

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  • 24-November-2016

    English

    Remarks at Adoption Ceremony of the BEPS Treaty

    I am truly impressed by the large number of countries (99) that have joined this initiative and who are around the table today. More than half are not OECD or G20 members: 55% of this Ad Hoc Group. This in itself is a success, particularly in the context of the new Inclusive Framework on Base Erosion and Profit Shifting (BEPS) launched a few months ago, and which already includes 87 countries and jurisdictions.

  • 23-novembre-2016

    Français

    Lancement des éditions 2016 des Statistiques sur les recettes publiques et des Tendances des impôts sur la consommation mercredi 30 novembre 2016

    La charge fiscale et les recettes de l'impôt collectées dans les pays de l'OCDE atteignent des niveaux sans précédent depuis la crise financière mondiale. Néanmoins, la structure fiscale varie considérablement d'une économie avancée à l'autre.

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  • 22-novembre-2016

    Français

    Inspecteurs des impôts sans frontières : des avancées significatives

    Des avancées significatives ont été réalisées grâce à un programme international qui a vocation à améliorer l'aptitude des pays en développement à renforcer le recouvrement de leurs recettes intérieures grâce au durcissement de leurs capacités en matière de vérification fiscale.

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  • 22-novembre-2016

    Français

    Réunion régionale du cadre inclusif BEPS pour les pays francophones

    La réunion régionale du cadre inclusif BEPS pour les pays francophones, Tunis, 22-24 novembre 2016.

  • 21-November-2016

    English

    Saint Lucia expands its capacity to fight international tax avoidance and evasion

    Saint Lucia today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Saint Lucia became the 107th jurisdictions to join the Convention.

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  • 15-novembre-2016

    Français

    Conférences sur la fiscalité: Global Partnership for Effective Development Co-operation - 2nd High-Level Meeting

    Trois conférences sur la fiscalité au Conférences sur la fiscalité: Global Partnership for Effective Development Co-operation - 2nd High-Level Meeting. Organisées par l'OCDE, le PNUD, les Nations Unies, la Banque Mondiale et le Fond International Monétaire avec le soutien des partenaires gouvernementaux et des organisations fiscales régionales.

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  • 11-November-2016

    English

    Distinguishing between normal and excess returns for tax policy

    This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a “normal” return.

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  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Peru 2016 - Phase 1: Legal and Regulatory Framework

    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 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2016 - 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 Panama.

    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 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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