English, PDF, 426kb
This reports consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; and (B) Tax transparency through information exchange. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan.
Les impôts sur les salaires du travailleur moyen ont augmenté d’environ 1 point de pourcentage entre 2010 et 2014 dans les pays de l’OCDE,, alors même que dans la majorité des pays, le taux légal de l’impôt sur le revenu n’a pas été relevé, selon un nouveau rapport publié par l’OCDE.
Public comments are invited on a discussion draft which deals with action 3 (Strengthening CFC Rules) of the BEPS Action Plan.
Public comments are invited on a discussion draft which deals with action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan.
Français, PDF, 50kb
Règles de procédure de l'organe de coordination
Des délégués de plus de 90 États se sont réunis au Centre de conférences de l’OCDE à Paris pour participer à deux réunions consacrées aux solutions pour lutter contre l’érosion de la base d’imposition et le transfert de bénéfices.
L’OCDE organise une réunion de consultation publique sur les sujets liés aux prix de transfert, les 19 et 20 mars 2015, au Centre de conférences de l’OCDE à Paris, France.
The OECD Secretary-General Gurría welcomed the announcement and congratulated the Commission for the work done. "The European Commission’s initiative is another major step to tackle corporate tax avoidance.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay.
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 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.