Les premières séries de relations bilatérales d'échange automatique ont été mises en place au sein du premier groupe de juridictions qui se sont engagées à échanger automatiquement des informations à partir de 2017.
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.
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.
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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.
The Tax and Development Programme gathers evidence and offers guidance for development co-operation agencies on how to provide more and better support to country-led domestic resource mobilisation (DRM) efforts.
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Poland has the 14th lowest tax wedge among the 34 OECD member countries in 2015. The country occupied the same position in 2014. The average single worker in Poland faced a tax wedge of 34.7% in 2015 compared with the OECD average of 35.9%.
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Portugal has the 11th highest tax wedge among the 34 OECD member countries in 2015. The country had the 12th highest position in 2014. The average single worker in Portugal faced a tax wedge of 42.1% in 2015 compared with the OECD average of 35.9%.
Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.