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  • 12-March-2020

    English

    OECD Tax Policy Reviews: Seychelles 2020

    This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms. This report provides an assessment of Seychelles' tax system and recommendations for tax reform, with a focus on the business tax. Chapter 1 gives an overview of Seychelles' key economic and tax challenges. Chapter 2 provides a comprehensive assessment of Seychelles' business tax system and simulates the impact of different business tax reform scenarios, based on business taxpayer microdata. Chapter 3 focuses on improving the design of non-business taxes.
  • 12-March-2020

    English

    Despite recent reforms, Seychelles needs a fairer and more sustainable tax system says OECD

    OECD Tax Policy Reviews: Seychelles 2020 provides an in-depth and comparative assessment of Seychelles’ tax system, and identifies a number of recommendations for tax reform. This publication, which is part of the OECD Tax Policy Reviews series, focused primarily on the examination of the business tax.

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  • 11-March-2020

    English

    Thank you for following OECD tax on Twitter

    20% off for 20 days to celebrate 20k Twitter followers!

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  • 9-March-2020

    English

    Public comments received on the 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard)

    On 6 Feburary 2020, interested parties were invited to provide comments on the Review of the BEPS Action 13 minimum standard. The OECD is grateful to the commentators for their input and now publishes the public comments received.

  • 4-March-2020

    English

    Mind the SDG gap: don’t forget sustainable domestic financing

    Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.

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  • 3-mars-2020

    Français

    Le Forum mondial et la Banque africaine de développement renforcent leur collaboration

    Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales a visité le siège de la Banque africaine de développement les 3 et 4 février 2020 pour discuter du programme de transparence fiscale en Afrique.

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  • 2-mars-2020

    Français

    Le Portugal dépose son instrument de ratification de la Convention Multilatérale BEPS

    Le Portugal a déposé son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. La Convention entrera en vigueur le 1er juin 2020.

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  • 26-February-2020

    English

    The Global Forum and Italy support Albania in the implementation of automatic exchange of tax information

    The Global Forum and the Italian Revenue Agency carried out an onsite visit in Tirana to assist Albania with the implementation of the international standard of automatic exchange of financial account information (AEOI).

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  • 25-February-2020

    English

    OECD releases IT-tools to support the implementation of TRACE and the wider exchange of tax information

    Today, the OECD released IT-formats and guidance to support the technical implementation of the OECD Treaty Relief and Compliance Enhancement (TRACE) initiative, as well as to facilitate the wider use of the OECD Common Transmission System (CTS) for the exchange of information between tax administrations.

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  • 24-February-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Isle of Man.  
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