Latest Documents


  • 10-juillet-2017

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017

    L’édition 2017 des Principes de l’OCDE applicables en matière de prix de transfert intègre les modifications substantielles apportées en 2016 afin de refléter  les changements et clarifications adoptés dans les rapport de 2015 sur les actions 8-10 (Aligner les prix de transfert calculés sur la création de valeur) et l’action 13 (Documentation des prix de transfert et Déclaration pays par pays) du Projet BEPS. Elle comprend également les orientations relatives aux régimes de protection adoptées en 2013 lesquelles reconnaissent que les régimes de protection bien conçus peuvent alléger la charge en matière de conformité fiscale et procurer une sécurité juridique accrue aux contribuables. Enfin, cette édition comporte également des modifications de conformité qui ont été effectuées par ailleurs dans les Principes de l’OCDE applicables en matière de prix de transfert. Les Principes de l’OCDE applicables en matière de prix de transfert ont été approuvés par le Conseil de l’OCDE dans leur version originale en 1995.

  • 8-July-2017

    English

    G20/OECD INFE report on adult financial literacy in G20 countries

    This report describes the levels of financial literacy of adults in G20 countries and the Netherlands and Norway, guest countries under the G20 German Presidency. It was presented to G20 Leaders at their 2017 Summit meeting in Hamburg on 8 July 2017.

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  • 7-July-2017

    English, PDF, 369kb

    National Contact Points for the OECD Guidelines for Multinational Enterprises: Frequently Asked Questions

    What makes the OECD Guidelines for Multinational Enterprises unique? What are National Contact Points? How many cases have been handled by National Contact Points? This document answers some of the most-frequently asked questions relating to the National Contact Points tasked with helping to implement the OECD Guidelines for Multinational Enterprises and promote responsible business conduct.

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  • 4-July-2017

    English, PDF, 188kb

    Long-term fiscal cost of tax incentives for private pension plans: Policy Brief No.2

    July 2017 - This policy brief provides calculations and analysis of the long-term fiscal cost of tax incentives for private pension plans. It has been prepared within the framework of the OECD project on Financial Incentives and Retirement Savings.

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  • 4-July-2017

    English, PDF, 271kb

    Tax treatment of retirement savings in private pension plans across OECD countries: Policy Brief No.1

    July 2017 - This policy brief presents the tax treatment of retirement savings in private pension plans across OECD countries and calculates the tax advantage for individuals in each country within country-specific parameters. It has been prepared within the framework of the OECD project on Financial Incentives and Retirement Savings.

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  • 4-July-2017

    English

    Financial incentives and retirement savings

    Launched in 2014, this project will review the cost effectiveness of tax and other financial incentives, as well as assess the more efficient ways of using public money to increase savings for retirement, retirement income and replacement rates.

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  • 3-July-2017

    English

    Alignment assessment of industry initiatives with the OECD Due Diligence Guidance for Responsible Mineral Supply Chains

    The OECD Due Diligence Guidance is being used as the basis and benchmark by many industry initiatives created to ensure the responsible sourcing of minerals. To gauge the coherence, effectiveness and credibility of these initiatives, the OECD is commissioning a report assessing the alignment of the industry programmes' standards, and implementation efforts with the OECD Due Diligence Guidance.

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  • 30-June-2017

    English, PDF, 480kb

    Insurance Markets in Figures, 2017

    30 June 2017 - Preliminary statistics for 2016 show diverging trends in terms of premiums collected by insurance companies across countries. In just over half of the reporting countries (21 out of 40), insurance companies experienced an increase in direct gross premiums written in real terms, irrespective of whether they engage in life or nonlife insurance activities. These 21 countries include 12 OECD and 9 non-OECD countries.

  • 30-June-2017

    English

    Global insurance market trends

    This report analyses insurance market statistics collected by the OECD to monitor the insurance industry’s overall performance and health. It covers all OECD countries plus selected Asian, African and Latin American countries.

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  • 30-June-2017

    English

    A Step Ahead: Competition Policy for Shared Prosperity and Inclusive Growth

    This publication puts forward a research agenda that advocates the importance of market competition, effective market regulation, and competition policies for achieving inclusive growth and shared prosperity in emerging and developing economies. It is the result of a global partnership and shared commitment between the World Bank Group and the OECD.

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