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  • 1-January-2019

    English

    Global relations calendar of events 2019

    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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  • 13-décembre-2018

    Français

    Les examens par les pairs effectués par l'OCDE au titre du standard minimum établi par l'Action 5 du projet BEPS font état d'une amélioration sensible de la transparence sur les décisions fiscales

    Dans le cadre de ses efforts continus en faveur de l’amélioration de la transparence fiscale, le Cadre inclusif sur le BEPS a d’ores et déjà évalué les progrès accomplis par 92 juridictions dans la mise en œuvre des échanges spontanés de renseignements sur les décisions des administrations fiscales prévus par l’Action 5 du projet BEPS OCDE/G20.

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  • 13-December-2018

    English

    Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 120 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard.This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.
  • 10-December-2018

    English

    The Bahamas signs MCAA to activate automatic exchange of information for country-by-country reporting

    The purpose of the CbC MCAA is to set forth rules and procedures as may be necessary for Competent Authorities of jurisdictions implementing BEPS Action 13 to automatically exchange CbC Reports prepared by the Reporting Entity of an MNE Group and filed on an annual basis with the tax authorities of the jurisdiction of tax residence of that entity with the tax authorities of all jurisdictions in which the MNE Group operates.

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  • 6-December-2018

    English

    2018 Annual meeting of the OECD network on fiscal relations

    The annual meeting of the OECD network on fiscal relations across levels of government

  • 6-décembre-2018

    Français

    Modèle de Convention fiscale concernant le revenu et la fortune : Version abrégée 2017

    Cette publication est la dixième édition de la version abrégée du Modèle de Convention fiscale concernant le revenu et la fortune de l’OCDE. Cette version abrégée contient le texte intégral du Modèle de Convention fiscale tel qu'il se lisait le 21 novembre 2017, excluant toutefois les notes historiques et les rapports antérieurs qui sont inclus dans la version complète. La version complète du Modèle de Convention fiscale de l'OCDE pour chaque édition est publiée séparément. Elle est disponible en formats imprimé, électronique et web. Le format web comprend une interconnexion étendue, ce qui facilite le lien entre les articles et les commentaires connexes. Les versions web et électronique seront disponibles sur OECD iLibrary.
  • 5-December-2018

    English, PDF, 403kb

    Revenue Statistics: Key findings for Czech Republic

    The tax-to-GDP ratio in the Czech Republic increased by 0.7 percentage points, from 34.2% in 2016 to 34.9% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 5-December-2018

    English, PDF, 401kb

    Revenue Statistics: Key findings for Slovenia

    The tax-to-GDP ratio in Slovenia decreased by 0.5 percentage points, from 36.5% in 2016 to 36.0% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 5-décembre-2018

    Français

    Les recettes fiscales continuent de croître avec une évolution de la structure de la fiscalité vers une part grandissante des impôts sur les sociétés et sur la consommation

    Les recettes fiscales perçues dans les économies avancées ont continué d’augmenter et, selon les derniers travaux de l’OCDE, les impôts sur les sociétés et sur la consommation représentent une part croissante des recettes fiscales totales.

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  • 5-December-2018

    English, PDF, 391kb

    Revenue Statistics: Key findings for Sweden

    The tax-to-GDP ratio in Sweden did not change between 2016 and 2017. The tax-to-GDP ratio remained at 44.0%. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2%.

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