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  • 7-juillet-2020

    Français

    Oman dépose son instrument de ratification de la Convention Multilatérale BEPS

    Oman 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 novembre 2020.

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  • 6-July-2020

    English

    OECD Forum on Tax Administration launches a report highlighting the importance of managing reputational risk for successful tax administration

    The FTA today released a report on reputational risk management, highlighting its importance for protecting and enhancing tax compliance, including in the COVID-19 environment. The report, led by the Canada Revenue Agency and the FTA's Enterprise Risk Management Community of Interest, sets out the key considerations for developing and improving reputational risk management practices within tax administrations.

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  • 3-July-2020

    English

    Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy

    This publication contains the OECD's Model Rules that require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities.

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  • 3-July-2020

    English

    OECD releases global tax reporting framework for digital platforms in the sharing and gig economy

    Today, the OECD has released a new global tax reporting framework, the Model Reporting Rules for Digital Platforms in the Sharing and Gig Economy ("MRDP"). Under the MRDP, digital platforms are required to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities.

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  • 30-juin-2020

    Français

    La communauté internationale accomplit de nouvelles avancées dans la lutte contre la fraude fiscale internationale

    La communauté internationale continue de progresser à grands pas dans la lutte contre la fraude fiscale internationale, à la faveur de la mise en œuvre des nouvelles normes de transparence par le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales qui rapproche les pays de l’objectif d'éradiquer le secret bancaire à des fins fiscales.

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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.

    Documents connexes
  • 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.
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