Latest Documents


  • 11-May-2015

    English

    Public Consultation: Mandatory Disclosure Rules

    A public consultation on BEPS Action 12 (Mandatory Disclosure Rules) will be held in Paris at the OECD Conference Centre on 11 May 2015.

  • 5-May-2015

    English

    Public comments received on discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan

    On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

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  • 4-May-2015

    English

    Public comments received on discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan

    On 31 March 2015, interested parties were invited to comment on the discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

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  • 4-May-2015

    English

    Previous requests for input

    The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

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  • 29-avril-2015

    Français

    Publication du projet de rapport sur les accords de répartition de coûts relatif à l’Action 8 du Plan d’Action BEPS

    Un appel public à commentaires est lancé sur le projet de rapport (en anglais) relatif à l’action 8 du Plan d’action concernant l’érosion de la base d’imposition et le transfert de bénéfices.

    Documents connexes
  • 28-April-2015

    English

    Public consultation on transfer pricing matters

    The OECD will hold a public consultation event on transfer pricing matters on the 6 and 7 July 2015 at the OECD Conference Centre in Paris, France.

  • 17-April-2015

    English, PDF, 426kb

    OECD Secretary-General report to G20 Finance Ministers (April 2015)

    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.

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  • 16-April-2015

    English

    Release of a discussion draft on BEPS Action 11 (Data Analysis)

    Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan.

  • 14-avril-2015

    Français

    La charge fiscale sur les salaires s’accroît dans la zone OCDE alors même que les taux d’imposition n’ont pas augmenté

    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.

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  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Luxembourg

    Luxembourg is ranked 19th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 37.6% in 2014, compared with the OECD average of 36.0%.

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