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  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Ireland

    The tax wedge for the average single worker in Ireland increased by 0.1 percentage points from 32.6 in 2017 to 32.7 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

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  • 10-avril-2019

    Français

    L'OCDE invite le public à commenter le projet de rapport sur le civisme fiscal

    Dans le cadre des travaux en cours sur la morale fiscale, l’OCDE sollicite les commentaires du public sur la prochaine publication intitulée Qu’est ce qui influence la morale fiscale ? Une analyse empirique sur les préférences et attitudes sociales à l’égard de la fiscalité.

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  • 9-avril-2019

    Français

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

    Le Luxembourg a déposé aujourd’hui 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 auprès de l’OCDE, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et de BEPS par les entreprises multinationales.

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  • 29-mars-2019

    Français

    Le Royaume des Pays-Bas et la Géorgie ont déposé leur instruments d’acceptation ou de ratification de la Convention Multilatérale BEPS

    Le Royaume des Pays-Bas a déposé son instrument d’acceptation et la Géorgie 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 auprès du Secrétaire général de l’OCDE.

  • 28-March-2019

    English

    The Sharing and Gig Economy: Effective Taxation of Platform Sellers - Forum on Tax Administration

    This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
  • 28-March-2019

    English

    Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty - Forum on Tax Administration

    Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes.The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
  • 28-March-2019

    English

    International Compliance Assurance Programme Pilot Handbook 2.0

    This builds on a first ICAP pilot, which commenced in January 2018, and reflects the experience and feedback of tax administrations and MNEs participating in the programme. This handbook is a working document and its content will be further revised based on experiences gained in the current pilot.

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  • 28-mars-2019

    Français, PDF, 708kb

    Communiqué de la 12ème réunion du Forum sur l'administration fiscal (FTA) 2019

    Nous, responsables et représentants de 46 administrations fiscales, nous sommes rencontrés à Santiago à l’occasion de la 12e réunion plénière du Forum sur l’administration fiscale (Forum on tax administrations FTA)1 de l’OCDE.

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  • 28-March-2019

    English

    Implementing Online Cash Registers: Benefits, Considerations and Guidance

    This report, led by the Russian Federal Tax Service, provides advice and guidance on the adoption and implementation of online cash registers (OCR). It sets out examples of the implementation of OCR systems in a number of FTA members and contains a "how to" guide drawing on the lessons learned from these experiences.

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  • 28-March-2019

    English

    Introducing a Commercial Off-The-Shelf Software Solution

    This report, led by the tax administration of Finland, is intended to provide advice and recommendations, based on Tax Finland's experience, for consideration when purchasing, implementing and maintaining a COTS product.

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