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  • 15-décembre-2020

    Français

    À vos calendriers : Sixième Forum sur la fiscalité et la délinquance de l'OCDE

    Les représentants des gouvernements qui participent à la lutte contre les crimes fiscaux et les autres crimes financiers se réunissent.

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  • 26-May-2020

    English

    Early restoration planning by tax administrations key to support individual and business taxpayers towards economic recovery from COVID-19 pandemic

    Recovery from the profound impacts of the COVID-19 pandemic on people’s lives, jobs, businesses and the wider economy is likely to be lengthy, challenging and multifaceted, with tax administrations playing a critical role in restoration planning, according to a new OECD report.

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  • 25-May-2020

    English

    Decentralisation and inter-governmental relations in the housing sector

    Based on a survey, this paper presents new data on the decentralisation of the housing system and co-ordination mechanisms across levels of government, focusing on the provision of social housing. Decision-making in social housing tends to be more devolved to sub-national actors, as compared to other key public services. Policy decision making tends to be more centralised, while sub-national governments and housing providers have more control over decisions regarding the inputs, outputs and monitoring of social housing. Governments globally have implemented a mix of housing policy interventions. Demand side interventions include tax allowances and subsidies to facilitate the purchase of a home or the provision of social housing in the rental market to those in need. Interventions to influence the supply of housing are generally aimed at housing developers or sub-national governments, to stimulate housing construction. There are a number of policy tools readily available to sub-national governments to improve housing outcomes, including the implementation and reform of taxes on immovable property and the relaxation of restrictive land use regulations.
  • 15-mai-2020

    Français, Excel, 1,541kb

    Brochure : Instrument multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS

    Complément d'information sur l'instrument multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS.

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  • 13-mai-2020

    Français

    La Corée et la République tchèque déposent leur instrument de ratification de la Convention Multilatérale BEPS

    La Corée et la République tchèque déposent leur 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.

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  • 12-May-2020

    English, PDF, 686kb

    about the network on fiscal relations - flyer

    The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.

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  • 12-mai-2020

    Français

    Réunion de consultation publique sur le réexamen de la déclaration pays par pays (Action 13 du BEPS)

    L'OCDE a sollicité les commentaires du public sur le réexamen de la déclaration pays par pays. Cette réunion de consultation publique portera sur les questions importantes identifiées dans le document de consultation et les questions soulevées dans les commentaires écrits reçus dans le cadre du processus de consultation.

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  • 7-May-2020

    English

    Revenue Statistics in Latin America and the Caribbean 2020

    This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other 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). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 7-May-2020

    English

    Latin America and the Caribbean: Tax revenue gains under threat amid deteriorating regional outlook

    Tax revenues in Latin America and the Caribbean (LAC) increased to 23.1% of GDP on average in 2018, according to the new edition of Revenue Statistics in Latin America in the Caribbean published today. However, these gains are now under threat as a result of the region’s deteriorating fiscal outlook, which has been exacerbated by the Covid-19 pandemic.

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  • 4-mai-2020

    Français

    Les politiques fiscales et budgétaires au cœur des réponses des gouvernements face à la crise du Covid-19

    Avec une chute historique de l’activité économique globale et une hausse substantielle des dépenses publiques, les implications de la crise du Covid-19 sur les finances publiques et les recettes fiscales sont considérables.

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