Publications & Documents


  • 13-May-2016

    English

    Rethinking Tax Services - The Changing Role of Tax Service Providers in SME Tax Compliance

    The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.

  • 13-May-2016

    English

    Co-operative Tax Compliance - Building Better Tax Control Frameworks

    This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, such as the external audit of a multinational enterprise’s accounts, and what is material in terms of the tax liabilities arising from that enterprise’s activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps.

  • 12-May-2016

    English

    A new boost to transparency in international tax matters: 6 new countries sign agreement enabling automatic sharing of country-by-country reporting

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Canada, Iceland, India, Israel, New Zealand and the People’s Republic of China signed today the Multilateral Competent Authority agreement for the automatic exchange of Country-by-Country reports (“CbC MCAA”), bringing the total number of signatories to 39 countries. The signing ceremony took place in Beijing, China.

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  • 11-mai-2016

    Français

  • 11-mai-2016

    Français

    Les impôts sur les salaires 2016

    Cette publication phare annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l’OCDE. Elle couvre les impôts sur le revenu et les cotisations salariales de sécurité sociale payés par les salariés, les cotisations de sécurité sociale et taxes sur les salaires versées par leurs employeurs, et les transferts en espèces perçus par les ménages qui exercent un emploi. L’objectif est de montrer comment ces taxes et prestations sont calculées dans chaque pays membre et d’examiner leurs impacts sur le revenu des ménages. Les résultats permettent aussi de faire des comparaisons internationales quantitatives des coûts de main-d’œuvre et de la situation globale vis-à-vis de l’impôt et des prestations des célibataires et des familles à différents niveaux de revenus. Cette publication indique le montant de l’impôt sur le revenu et des cotisations de sécurité sociale versés, ainsi que des prestations en espèces reçues par huit types de ménages représentatifs dont la composition et le niveau du salaire diffèrent. Elle présente également les taux d’imposition qui en résultent (la pression fiscale) : les taux moyens d’imposition (qui mettent en évidence le pourcentage de la rémunération brute ou des coûts totaux de main d’œuvre représenté par les impôts et les prélèvements sociaux, avant et après transferts en espèces) ; et les taux marginaux d’imposition (qui correspondent à la partie d’une augmentation minime de la rémunération brute ou des coûts totaux de main d’œuvre reversée sous la forme d’impôts).

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  • 27-avril-2016

    Français

    Commentaires reçus sur le projet de consultation sur l’octroi des avantages des conventions fiscales aux fonds de placement autres que des OPC

    Le public était invité à répondre aux questions incluses dans un document de consultation publique portant sur des problèmes et suggestions liées à l’octroi des avantages des conventions fiscales aux fonds de placement qui ne sont pas des OPC (organismes de placements collectifs). [Ce document de consultation n'était disponible uniquement en anglais]

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  • 20-April-2016

    English

    OECD Forum on Tax Administration - plenary meeting Beijing, 11-13 May 2016

    The role of tax administrations in implementing the OECD/G20 work on the international tax agenda will be the focus of the 10th Plenary meeting of the OECD Forum on Tax Administration (FTA) to be held in Beijing, People's Republic of China, on 11-13 May 2016.

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  • 20-April-2016

    English

    Bermuda joins agreement to automatically share BEPS country-by-country reports

    Bermuda became the 33rd signatory of the Multilateral Competent Authority Agreement for the automatic exchange of Country-by-Country reports (CbC MCAA), which is based on Article 6 of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and puts in place the automatic exchange framework for exchanging Country-by-Country Reports, as contemplated by BEPS Action 13.

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  • 19-April-2016

    English

    International organisations take major step to boost global co-operation in tax matters

    The main international organisations working on taxation – the IMF, OECD, UN and WBG – have announced today further details on how they will act together through a Platform for Collaboration on Tax as a response to the growing importance of taxation in the international financing for development debate to achieve the UN Sustainable Development Goals.

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  • 19-April-2016

    English

    Visit of HE Thabo Mbeki and the High Level Panel on Illicit Financial Flows from Africa - introductory remarks

    It gives me great pleasure to welcome His Excellency Thabo Mbeki back to the OECD, along with colleagues from the High-Level Panel on Illicit Financial Flows from Africa. As you know, this is Integrity Week at the OECD and we are still amidst the aftershock of the Unaoil scandal and the Panama Papers. Your visit, Mr. President, could not be more timely.

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