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  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Nigeria 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Nigeria.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Georgia.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 29-février-2016

    Français

    Aligner les prix de transfert calculés sur la création de valeur, Actions 8-10 - 2015 Rapports finaux

    Le rapport contient des révisions des Principes de l’OCDE applicables en matière de prix de transfert qui visent à ce que les prix de transfert calculés soient alignés sur la création de valeur. Les instructions révisées portent sur les principaux domaines suivants: les questions de prix de transfert dans le cas de transactions impliquant des actifs incorporels; les arrangements contractuels, y compris l’allocation contractuelle des risques et des bénéfices correspondants, qui ne correspond pas aux activités effectivement réalisées; le niveau de rendement octroyé aux financements apportés par une entité du groupe multinational fortement capitalisée, lorsque ces rendements ne correspondent pas au niveau d’activité de cette entité ; et d’autres transactions à haut risque. Le rapport présente également les activités de suivi qu’il faudra consacrer à la méthode transactionnelle du partage des bénéfices, ce qui conduira à rédiger des lignes directrices détaillées sur l’utilisation appropriée de cette méthode en vue de mieux aligner les prix de transfert calculés sur la création de valeur.

  • 4-février-2016

    Français

    Le Sénégal prend des mesures clés visant à améliorer la transparence fiscale

    Le Sénégal a signé aujourd'hui la Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale . Le Sénégal est le 11e pays du continent africain à signer la Convention et la 93ème juridiction à la rejoindre.

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  • 28-janvier-2016

    Français

    Le Secrétaire général de l’OCDE M. Angel Gurría salue les propositions de la Commission européenne en vue de contrecarrer l’évasion fiscale des entreprises

    La Commission européenne a présenté aujourd’hui une série de mesures visant à apporter une réponse coordonnée de l'UE au problème de l'évasion fiscale des entreprises, notamment en appliquant les normes mondiales élaborées dans le cadre du Projet OCDE/G20 relatif à l’érosion de la base d’imposition et au transfert de bénéfices.

    Documents connexes
  • 27-January-2016

    English

    Remarks at Multilateral Competent Authority Agreement signing ceremony: Country-by-country reporting

    Without effective implementation, we risk consigning the BEPS reports to books gathering dust on shelves. That is why your efforts to transform the BEPS agreement into reality – evidenced by your signature of the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of country‑by-country reports – are so important.

  • 27-January-2016

    English

    Malaysia confirms its commitment to implement Automatic Exchange of Financial Account Information

    Malaysia today signed the Multilateral Competent Authority Agreement‎, re-confirming its commitment to implement automatic exchange of financial account information in time to commence exchanges in 2018.

  • 11-January-2016

    English

    Global relations calendar of events 2016

    Each year, the Global Relations Programme (GRP) holds around 60 events on a variety of international tax policy and administration topics bringing together some 2000 serving tax officials from over 100 countries in over 20 venues globally.

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  • 22-décembre-2015

    Français

    Limiter l'érosion de la base d'imposition faisant intervenir les déductions d'intérêts et d'autres frais financiers, Action 4 - 2015 Rapport final

    En raison de la mobilité et de la fongibilité de l’argent, les groupes multinationaux peuvent aisément obtenir des résultats fiscaux favorables en jouant sur le montant de la dette au sein d’une entité du groupe. L’approche recommandée fait en sorte que les déductions nettes d’une entité au titre d’intérêts sont directement liées à son activité économique, sur la base d’un certain pourcentage de son résultat avant charges d’intérêts, impôts, amortissement et provisions (EBITDA). Cette approche associe trois éléments : une règle fondée sur un ratio déterminé qui repose sur un ratio de référence intérêts nets/EBITDA ; une règle fondée sur un ratio de groupe qui autorise une entité à déduire plus de charges d’intérêts dans certaines circonstances, en fonction de la position de son groupe mondial ; et des règles ciblées qui traitent des risques spécifiques. Un pays peut décider de ne pas adopter la règle fondée sur un ratio de groupe, mais doit alors appliquer la règle fondée sur un ratio déterminé aux entités appartenant à des groupes multinationaux et nationaux, sans faire de discrimination indue.

  • 21-December-2015

    English

    Greenland takes key step in implementing automatic exchange of financial account information

    On 17 December 2015 Greenland signed the Multilateral Competent Authority Agreement‎, re-confirming its commitment to implement automatic exchange of financial account information in time to exchange in 2017.

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