Etats-Unis


  • 5-octobre-2009

    Français

    OCDE-G20 : Point sur l’évolution vers un renforcement de la transparence et de la coopération internationale en matière fiscale

    M.Angel Gurría a rendu compte auprès du G20 des progrès réalisés vers une plus grande transparence et une coopération international en matière fiscale. Lire le dernier Rapport d'étape faisant état de l'avancée des juridictions dans la mise en place de la norme fiscale internationale.

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  • 23-September-2009

    English

    Switzerland moves towards substantial implementation of tax information exchange

    Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners. Of its 11 agreements, 10 are with OECD

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  • 28-August-2009

    English, , 41kb

    Agreement between US and Monaco for the exchange of information relating to tax matters

    Agreement between US and Monaco for the exchange of information relating to tax matters

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  • 3-July-2009

    English, , 767kb

    Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

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  • 1-April-2009

    English, , 24kb

    Gibraltar signs tax information exchange agreement with USA

    Gibraltar signs tax information exchange agreement with USA

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  • 10-février-2009

    Français

    Réforme du système de santé aux États Unis

    Malgré certains progrès, les États-Unis ne sont pas très bien placés parmi les pays de l’OCDE pour ce qui est de diverses mesures des résultats de la santé. Or, les dépenses de santé y sont sensiblement plus élevées que dans tout autre pays de l’OCDE.

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  • 19-January-2009

    English, , 78kb

    AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

    AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS

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  • 7-December-2008

    English, , 47kb

    AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND LIECHTENSTEIN ON TAX

    AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND LIECHTENSTEIN ON TAX

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  • 22-juin-2005

    Français, , 254kb

    L’efficacité des avantages fiscaux pour accroître l’épargne (retraite): éléments théoriques et empiriques

    L’examen des données concernant les ménages des États-Unis et du Royaume-Uni sous l’angle de l’efficacité des avantages fiscaux pour augmenter l’épargne retraite. Revue économique de l’OCDE N° 39.

  • 4-April-2005

    English, , 18kb

    Tax Reform: An International Perspective

    Speech by Mr. Jeffrey Owens, Head of the OECD's Centre for Tax Policy and Administration to the President's Advisory Panel on Federal Tax Reform. This conference was held in San Francisco on 31 March 2005.

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