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  • 29-June-2020

    English

    The Platform for Collaboration on Tax invites public comments on the draft Toolkit on Tax Treaty Negotiations

    The Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries build capacity in tax treaty negotiations.

  • 29-June-2020

    English

    Toolkit on Tax Treaty Negotiations (Draft version)

    The Platform for Collaboration on Tax (PCT) – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries build capacity in tax treaty negotiations. Building on existing guidance, the PCT’s Draft Toolkit on Tax Treaty Negotiations is a joint effort to provide capacity-building support to developing countries on tax treaty negotiations.

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  • 24-juin-2020

    Français

    Le Kazakhstan dépose son instrument de ratification de la Convention Multilatérale BEPS

    Le Kazakhstan a déposé son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. La Convention entrera en vigueur le 1er octobre 2020.

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  • 22-June-2020

    English

    OECD Taxation Working Paper: Carbon pricing design: Effectiveness, efficiency and feasibility

    Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility.

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  • 22-June-2020

    English

    Carbon pricing design: Effectiveness, efficiency and feasibility - An investment perspective

    Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both for taxes and Emissions Trading Systems (ETSs). Considering the role of carbon price stability for clean investment, the paper shows how volatile carbon prices can cause risk-averse investors to forego clean investment that they would have undertaken with more stable prices. The paper then evaluates the effectiveness and efficiency of policy instruments to stabilise carbon prices in ETSs, which tend to produce more volatile carbon prices than taxes. The paper analyses the auction reserve price in California, the carbon price support in the UK, and the market stability reserve in the EU ETS. Considering feasibility, the paper discusses the tax (or emissions) base, how revenue use can affect support from households and firms, and administrative choices.
  • 18-juin-2020

    Français

    Le Secrétaire général de l'OCDE, Angel Gurría, a réagi aux récentes déclarations et échanges concernant les négociations en cours pour relever les défis fiscaux soulevés par la numérisation de l'économie

    "Il est grand temps de relever les défis fiscaux soulevés par la numérisation de l'économie", a déclaré le Secrétaire général de l'OCDE, Angel Gurría. "Tous les membres du Cadre Inclusif devraient rester engagés dans la négociation en vue de parvenir à une solution globale d'ici la fin de l'année, en s'appuyant sur tout le travail technique qui a été réalisé au cours des trois dernières années.

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  • 4-juin-2020

    Français

    Atelier virtuel ATAF-OCDE-CEA-IDEP pour la lutte contre les flux financiers illicites

    Au cours des trois derniers jours, 125 participants de 18 pays membres africains ont pris part à l'atelier virtuel conjoint ATAF-OCDE-CEA-IDEP d'une durée de 3 jours, consacré à la lutte contre les flux financiers illicites.

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  • 4-June-2020

    English

    The Taxation of Offshore Indirect Transfers Toolkit

    This toolkit examines the principles that should guide the taxation of these transactions in the countries where the underlying assets are located. It emphasises extractive (and other) industries in developing countries, and considers the current standards in the OECD and the U.N. model tax conventions, and the new Multilateral Convention.

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  • 3-June-2020

    English, PDF, 1,069kb

    Taxing Energy Use: Key findings for Germany

    This country note explains how Germany taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 3-juin-2020

    Français

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