Modèle de convention fiscale concernant le revenu et la fortune - présentation des produits disponibles
Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists. This is not least true for the large and heterogeneous SME segment, which in many countries has proven difficult and costly to administer with traditional approaches.
This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders. The study provides a conceptual framework illustrating the benefits and situating the approach in the context of public sector reform, technological developments and trends in compliance risk management. It further provides a comprehensive review of current and emerging practices across the areas of information and guidance, compliance risk management, and systemic solutions. Finally the study provides guidance to support successful implementation.
The study finds that while revenue bodies have substantial experience to build on, there is also potential for more systematic, far-reaching and potentially transformative approaches. A key barrier in this regard is that performance metrics relying extensively on output measures channel resources and attention away from innovative approaches that work back from the desired ultimate outcomes.
Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales a publié des rapports d’évaluation par les pairs des systèmes fiscaux en vigueur dans 13 pays ou territoires pour l’échange de renseignements.
Ce Projet de rapport révisé actualise et développe le précédent projet de rapport publié en juin 2012 en vue de refléter les commentaires reçus ainsi que les discussions des délégués du Groupe de travail N° 6 du Comité des affaires fiscales. Les parties intéressées sont invitées à soumettre leurs commentaires sur ce projet de rapport au plus tard le 1 octobre 2013.
L’OCDE a publié un Livre blanc sur la documentation relative aux prix de transfert. Ce document ouvre un débat international sur la question de la simplification des exigences en matière de documentation relative aux prix de transfert qui permettrait dans le même temps aux administrations fiscales d’obtenir des informations plus ciblées et plus utiles pour l’évaluation des risques et le contrôle des prix de transfert.
This book provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice – in this case the Australian Taxation Office—that has been examined and is supported by the FTA’s Taxpayer Services Sub-group. It also sets out practical steps in the form of a step-by-step framework to support revenue bodies in their efforts to better identify, analyse and address the causes of service demand.
The guide has been designed to support all revenue bodies, from those that are in the early stages of developing comprehensive service delivery programs to those with mature programs in place. While it focuses on the revenue body’s role in tax administration it acknowledges that some revenue bodies have a broader set of responsibilities, for example, in the administration of some social policies. This guide has not explored how such roles should integrate at a broader demand management level and revenue bodies will need to assess this issue, if relevant, having regard to their individual circumstances.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences of countries that have established this type of relationship.
The report finds that the pillars of an improved relationship highlighted in the Study remain valid. However, it identifies some additional features that are equally important: the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised. It also suggests that “co-operative compliance” is a better description of the recommended approach than the original “enhanced relationship” label.
The report addresses some questions that have been raised about the compatibility of the new approach with certain legal principles and discusses the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results of co-operative compliance programmes is addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.
L’OCDE a présenté aujourd’hui aux ministres des Finances du G20 des mesures visant à s’attaquer sur deux fronts à l’évasion et à la fraude fiscales par les entreprises et les particuliers.
English, PDF, 1,278kb
The OECD’s update on progress towards automatic exchange of information and its Action Plan on Base Erosion and Profit Shifting (BEPS) were presented to G20 finance ministers meeting in Moscow on 19-20 July 2013.
The joint challenges of tax evasion and tax base erosion lie at the heart of the social contract. Our citizens are demanding that we tackle offshore tax evasion by wealthy individuals and re-vamp the international tax system to prevent multinational enterprises from artificially shifting profits, resulting in very low taxes or even double non-taxation and thereby eroding our tax base.