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  • 18-February-2021

    English

    Leading tax administrations release details of the ICAP multilateral tax risk assurance programme to provide early certainty for tax administrations and MNEs

    Today, the OECD Forum on Tax Administration (FTA) released a new handbook for the International Compliance Assurance Programme, which for the first time is being run as a full programme open to all FTA member tax administrations.

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  • 17-février-2021

    Français

    L'Ouganda s'engage à commencer l'échange automatique de renseignements sur les comptes financiers d'ici 2023

    L'Ouganda s'est engagé à mettre en œuvre la Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale (EAR) d'ici 2023. L'engagement pris par le ministre des finances, de la planification et du développement économique, M. Matia Kassaija, fait de l'Ouganda le 116ème membre du Forum mondial à s'engager à mettre en place l'EAR à une date précise.

    Documents connexes
  • 17-février-2021

    Français

    Article de blog : Pourquoi les pays en développement devraient taxer la consommation de carbone alors même que les économies avancées sont très loin du compte ?

    Jonas Teusch et Konstantinos Theodoropoulos (Centre de politique et d'administration fiscales de l'OCDE) explorent la question dans leur article de blog sur la taxation de la consommation d'énergie au service du développement durable.

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  • 17-February-2021

    English

    Webinar: How to Implement Effective Transfer Pricing Documentation Requirements: A Practical Toolkit to Support Developing Countries

    This Zoom webinar will feature a presentation by the toolkit authors, followed by a panel discussion on how the toolkit can help countries address issues on implementing effective transfer pricing documentation requirements. Panellists will include country practitioners and expert speakers. French and Spanish simultaneous interpretation will be available.

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  • 17-février-2021

    Français

    Un nouveau rapport souligne la réussite des activités de renforcement des capacités du Secrétariat du Forum mondial au cours d'une année difficile

    Le rapport 2021 du Forum mondial sur le renforcement des capacités publié aujourd'hui présente le grand nombre d'activités de soutien menées par le Forum mondial. Malgré des conditions difficiles, le Secrétariat du Forum mondial a assuré la continuité de son programme de renforcement des capacités en 2020, tout en intensifiant son soutien aux juridictions.

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  • 16-February-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Thailand (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand.
  • 16-February-2021

    English

    OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms

    The stage 1 peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Trinidad and Tobago, Saint Kitts and Nevis, Thailand, United Arab Emirates and Viet Nam evaluate the efforts made by each jurisdiction to implement the Action 14 minimum standard of the OECD/G20 BEPS Project, which aims to improve the resolution of tax-related disputes between jurisdictions.

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  • 16-February-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
  • 16-February-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Gibraltar.
  • 16-February-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan.
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