By Date


  • 21-August-2017

    English

  • 21-August-2017

    English

  • 21-August-2017

    English

  • 21-August-2017

    English

  • 21-August-2017

    English

  • 17-août-2017

    Français

    Le Nigéria signe la Convention multilatérale pour la mise en œuvre des mesures BEPS ainsi que l'Accord d'échange automatique de renseignements pour lutter contre l’évasion et la fraude fiscales internationales

    Aujourd’hui au siège de l’OCDE à Paris, le Nigéria a signé deux instruments multilatéraux majeurs : la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base fiscale et le transfert de bénéfices et l’Accord multilatéral entre autorités compétentes concernant l’échange automatique de renseignements relatifs aux comptes financiers.

    Documents connexes
  • 11-August-2017

    English

    Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

    Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

  • 1-August-2017

    English

    Costa Rica: Tax reform is needed to ensure inclusive growth

    Costa Rica has made significant economic and social progress over the last decades. Real GDP per capita continues to increase at rates which outperform many other Latin American and OECD countries. But while living standards and well-being have increased, tax reforms are essential now to ensure the sustainable development of Costa Rica’s economy, according to a new OECD report.

    Related Documents
  • 1-August-2017

    English

    OECD Tax Policy Reviews: Costa Rica 2017

    This report is part of a new series of publications entitled OECD Tax Policy Reviews. These country reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems from a tax policy perspective as well as concrete recommendations for tax policy reform. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the ultimate objective of the reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax policy reforms.

    This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. The report is divided into five chapters, starting with a general chapter providing an overview of key macroeconomic and tax revenue trends (Chapter 1), followed by an assessment of the main types of taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2), personal income taxes and social security contributions (Chapter 3), the general sales tax (Chapter 4) and environmentally-related taxes (Chapter 5)

    Also AvailableEgalement disponible(s)
  • 1-août-2017

    Français

    La Plateforme de collaboration sur les questions fiscales invite à envoyer ses commentaires sur un projet de boîte à outils concernant la fiscalité des transferts indirects d’actifs à l'étranger

    La Plateforme de collaboration sur les questions fiscales invite les commentaires du public sur le projet de boîte à outils destiné à assister les pays en développement dans l'appréhension des difficultés liées à la fiscalité des transferts indirects d'actifs à l'étranger, une pratique observée auprès des entreprises multinationales souhaitant alléger leur charge fiscale.

    Documents connexes
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 > >>