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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

  • 3-June-2020

    English

    Thailand joins international efforts against tax evasion and avoidance

    Today, at the Thai Embassy in Paris, His Excellency Sarun Charoensuwan, Ambassador of Thailand in France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention). Thailand is the 137th jurisdiction to join the Convention.

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  • 2-June-2020

    English

    In Tax, Gender Blind is not Gender Neutral: why tax policy responses to COVID-19 must consider women

    Women are at the core of the fight against the COVID-19 crisis: they make up the vast majority of healthcare workers and shoulder much of the childcare and home schooling burden during lockdowns. And while tax policy measures play a crucial role in supporting individuals and businesses as we navigate this crisis, the gender impact of taxation is often overlooked – with serious consequences for gender equality.

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  • 26-May-2020

    English

    Early restoration planning by tax administrations key to support individual and business taxpayers towards economic recovery from COVID-19 pandemic

    Recovery from the profound impacts of the COVID-19 pandemic on people’s lives, jobs, businesses and the wider economy is likely to be lengthy, challenging and multifaceted, with tax administrations playing a critical role in restoration planning, according to a new OECD report.

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  • 25-May-2020

    English

    Decentralisation and inter-governmental relations in the housing sector

    Based on a survey, this paper presents new data on the decentralisation of the housing system and co-ordination mechanisms across levels of government, focusing on the provision of social housing. Decision-making in social housing tends to be more devolved to sub-national actors, as compared to other key public services. Policy decision making tends to be more centralised, while sub-national governments and housing providers have more control over decisions regarding the inputs, outputs and monitoring of social housing. Governments globally have implemented a mix of housing policy interventions. Demand side interventions include tax allowances and subsidies to facilitate the purchase of a home or the provision of social housing in the rental market to those in need. Interventions to influence the supply of housing are generally aimed at housing developers or sub-national governments, to stimulate housing construction. There are a number of policy tools readily available to sub-national governments to improve housing outcomes, including the implementation and reform of taxes on immovable property and the relaxation of restrictive land use regulations.
  • 15-mai-2020

    Français, Excel, 1,541kb

    Brochure : Instrument multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS

    Complément d'information sur l'instrument multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS.

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  • 13-mai-2020

    Français

    La Corée et la République tchèque déposent leur instrument de ratification de la Convention Multilatérale BEPS

    La Corée et la République tchèque déposent leur 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.

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  • 12-May-2020

    English, PDF, 686kb

    about the network on fiscal relations - flyer

    The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.

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  • 12-mai-2020

    Français

    Réunion de consultation publique sur le réexamen de la déclaration pays par pays (Action 13 du BEPS)

    L'OCDE a sollicité les commentaires du public sur le réexamen de la déclaration pays par pays. Cette réunion de consultation publique portera sur les questions importantes identifiées dans le document de consultation et les questions soulevées dans les commentaires écrits reçus dans le cadre du processus de consultation.

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