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  • 23-March-2017

    English

    Public comments received on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds

    On 6 January 2017, public comments were invited on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds. The OECD is grateful for the input and now publishes a compilation of the comments received.

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  • 23-March-2017

    English

    Revenue Statistics in Latin America and the Caribbean 2017

    The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Latin American and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among Latin American and Caribbean economies and between OECD and Latin American and Caribbean economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB).

    Special features:

    • Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
    • Tax revenue and tax autonomy of sub-national governments in Latin America
  • 23-mars-2017

    Français

    Amérique latine et Caraïbes : les recettes fiscales continuent de progresser, malgré la faiblesse de la croissance économique

    Les recettes fiscales des pays d’Amérique latine et des Caraïbes ont continué de croître en 2015, selon les données qui viennent d’être communiquées dans la publication annuelle Statistiques des recettes publiques en Amérique latine et dans les Caraïbes. En moyenne, les recettes fiscales dans les pays ALC ont atteint 22.8 % du PIB en 2015, contre 22.2 % en 2014.

    Documents connexes
  • 23-mars-2017

    Français

    Monaco renforce la coopération fiscale internationale en ratifiant la Convention concernant l'assistance administrative mutuelle en matière fiscale

    Monaco a déposé aujourd'hui son instrument de ratification de la Convention relative à l'assistance administrative mutuelle en matière fiscale («la Convention»). Ce faisant, Monaco souligne son engagement à lutter contre la fraude et l'évasion fiscales et prend une autre mesure importante dans la mise en œuvre de la Norme pour l'échange automatique d'informations financières en matière fiscale élaborée par les pays de l'OCDE et du G20.

    Documents connexes
  • 23-mars-2017

    Français

    Instrument multilatéral pour les mesures BEPS liées aux conventions fiscales : le Groupe ad hoc

    Les travaux de l'élaboration de l’instrument multilatéral pour modifier les conventions fiscales bilatérales ont débuté à Paris le 27 mai 2015. En accord avec le mandat OCDE/G20, le Groupe ad hoc chargé de ces travaux sous l'Action 15 a été mis en place. L'adoption de l'instrument s'est tenue le 24 novembre 2016.

    Documents connexes
  • 23-March-2017

    English

    Measuring Tax Support for R&D and Innovation

    Governments worldwide increasingly rely on tax incentives in addition to direct support measures (e.g. grants) to promote R&D in firms and encourage innovation and economic growth. The OECD has developed experimental methodologies and a detailed database on R&D tax incentives with the latest indicators on the cost and information on the design and scope of R&D tax incentives.

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  • 22-mars-2017

    Français

    Les îles Vierges britanniques et les îles Turks-et-Caïcos adhèrent au Cadre inclusif sur le BEPS

    Le Cadre inclusif sur le BEPS accueille Les îles Vierges britanniques et les îles Turks-et-Caïcos parmi les pays et juridictions qui y participent sur un pied d'égalité.

    Documents connexes
  • 18-March-2017

    English

    OECD/IMF report on tax certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 18-March-2017

    English, PDF, 3,227kb

    OECD Secretary-General Tax Report G20 Finance Ministers, Baden-Baden, March 2017

    This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda, including (Annex 1) the joint OECD/IMF Report on Tax Certainty. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 18-March-2017

    English

    G20 Finance Ministers and Central Bank Governors Meeting: Session 4 – International Taxation

    International tax matters remain an important priority as you work to ensure that the progress made in the last few years is embedded through coherent, global implementation. My report for this meeting provides you with the latest update on the work of the Inclusive Framework on BEPS, which now has over 90 members.

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