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  • 3-April-2020

    English

    OECD issues recommendations on implications of the COVID-19 crisis on cross-border workers and other related cross-border matters

    At the request of concerned countries, the OECD Secretariat has issued guidance on these issues based on a careful analysis of the international tax treaty rules.

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  • 2-April-2020

    English

    Tax Policy Working Papers

    Working papers from the Centre for Tax Policy and Administration of the OECD covering the full range of tax policy related issues.

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  • 2-April-2020

    English

    What drives consumption tax revenues? - Disentangling policy and macroeconomic drivers

    This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT efficiency and VAT rates on ITRs. The analysis finds that the observed stability in consumption tax revenues results from offsetting changes in the ITRs and in consumption as a share of GDP, arising from both macroeconomic changes and intentional policy changes. During the economic crisis in 2007-2009, lasting changes in consumption patterns, notably increases in government spending and in private consumption of necessity goods, adversely affected the efficiency of VAT systems. These changes have not since been reversed, suggesting that consumption tax revenues are now less robust to economic shocks. Broadening the VAT base and narrowing the scope of reduced rates can help to stabilise consumption tax revenues during economic downturns.
  • 31-March-2020

    English

    Platform for Collaboration on Tax: International organisations move to help developing countries improve tax systems

    The world's four leading multilateral organisations working in the tax area have established their first integrated website containing information on how low- and middle-income countries can strengthen tax systems and mobilise the domestic revenue they need to address some of their urgent development challenges—including the COVID-19 pandemic.

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  • 31-March-2020

    English

    Tackling the coronavirus: OECD Forum on Tax Administration publishes actions that tax administrations are currently taking to support taxpayers

    In the light of the worsening global impacts of Covid-19 on individual taxpayers, businesses and the wider economy, the OECD Forum on Tax Administration (FTA) has today published a global reference document setting out actions that FTA tax administrations are currently taking to support taxpayers.

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  • 24-March-2020

    English

    OECD releases second peer review report on preventing treaty shopping (BEPS Action 6)

    Progress continues with the implementation of the BEPS package, as the OECD releases the second peer review assessing countries’ efforts to implement the Action 6 minimum standard as agreed under the OECD/G20 BEPS Project.

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  • 24-mars-2020

    Français

    Accélérer l’action pour le climat - Remettre le bien-être des personnes au centre des politiques publiques

    Dans ce rapport, nous nous appuyons sur le cadre du bien-être de l’OCDE pour adopter une nouvelle approche qui consiste à analyser les synergies et les divergences entre la lutte contre le changement climatique et des objectifs plus généraux comme la santé, l’éducation et l’emploi, de même que la qualité de l’environnement plus généralement et la préservation des ressources nécessaires à notre subsistance. Il étudie sous l’angle de l’économie politique les transitions nécessaires vers un avenir bas carbone au sein de cinq secteurs économiques aujourd’hui responsables de plus de 60% des émissions mondiales de gaz à effet de serre (électricité, industrie lourde, logements, transports terrestres et agriculture). Il existe des synergies entre la réduction des émissions et des objectifs plus généraux de bien-être, comme la diminution de la pollution de l’air et l’amélioration de la santé, qui renforcent l’incitation à agir en faveur du climat sans attendre. Cependant, il faut également tenir compte de l’impact potentiellement négatif des politiques climatiques, notamment sur le poids des dépenses d’énergie pour les ménages et l’emploi afin de contrer la montée des inégalités économiques et sociales au sein des pays et entre ces derniers. Le rapport explique pourquoi il est nécessaire de remettre le bien-être au centre des politiques climatiques pour rendre visibles les synergies et les divergences entre les différents objectifs sociaux, afin de permettre aux décideurs de renforcer les premières et d’anticiper, de gérer et d’atténuer les secondes. Pour cela, il s’agit de repenser nos objectifs sociaux sous l’angle du bien-être, de reconsidérer la façon de mesurer les progrès et de recentrer l’élaboration des politiques en conséquence. La publication complète paraîtra en 2020.
  • 23-mars-2020

    Français

    La fiscalité à l’heure du COVID-19

    Alors que nous essayons de nous frayer un chemin à travers cette crise mondiale, l'une des rares certitudes que nous possédons est que la politique fiscale jouera un rôle important dans la réponse immédiate des gouvernements pour soutenir les particuliers et les entreprises, ainsi que dans les futures séries de mesures politiques et la reconstruction de nos économies, qui aura finalement lieu une fois la crise sanitaire maîtrisée.

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  • 19-March-2020

    English

    First meeting of the Global Forum’s peer review group on the effective implementation of automatic exchange of tax information

    Comprised of 34 Global Forum members, the Automatic Exchange of Information Peer Review Group (APRG) held its first meeting on 16-18 March 2020 to discuss key issues in ensuring that jurisdictions are putting in place what is required to deliver an effective AEOI Standard, as well as how the recent developments in relation to Covid-19 might impact expectations.

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  • 17-March-2020

    English

    SME Policy Index: Eastern Partner Countries 2020 - Assessing the Implementation of the Small Business Act for Europe

    The SME Policy Index: Eastern Partner Countries 2020 – Assessing the Implementation of the Small Business Act for Europe is a unique benchmarking tool to assess and monitor progress in the design and implementation of SME policies against EU and international best practice. It is structured around the ten principles of the Small Business Act for Europe (SBA), which provide a wide range of pro-enterprise measures to guide the design and implementation of SME policies. This report marks the third edition in this series, following assessments in 2012 and 2016. It provides a comprehensive overview of the state of play in the implementation of the ten SBA principles, and monitors progress made since 2016. It also identifies remaining challenges affecting SMEs in the Eastern Partnership (EaP) countries and provides recommendations to address them based on EU and international good practice examples. The 2020 edition also features a novelty: An assessment of three new dimensions going beyond core SME policy (competition, contract enforcement and business integrity) looking at key structural reform priorities that are critical to establishing a level playing field for enterprises of all sizes and ownership types.
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