Publications & Documents


  • 16-September-2014

    English, PDF, 659kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS) II

    The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.

  • 15-September-2014

    English

    Accountability and Democratic Governance - Orientations and Principles for Development

    The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor

  • 12-September-2014

    English

    A strategic perspective on the prevention, detection and investigation of international tax crime

    Heads of tax crime investigation in 44 countries, as well as the Financial Action Task Force and World Customs Organisation, have come together this week at Europol Headquarters in the Hague for the second meeting of the OECD Forum of Heads of Tax Crime Investigation.

  • 11-septembre-2014

    Français

  • 8-September-2014

    English, PDF, 509kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS)

    BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.

  • 26-August-2014

    English, PDF, 76kb

    Co-ordinating Body Rules of Procedure

    The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

  • 5-août-2014

    Français

    Académie internationale pour les enquêtes en matière de fraude fiscale

    L'Académie améliore sensiblement la capacité des pays en développement à détecter la délinquance financière et à mener des enquêtes, ainsi qu’à recouvrer les sommes générées par ces activités illégales, en développant les compétences des enquêteurs en matière de délinquance fiscale et financière grâce à des sessions intensives de formation.

    Also Available
  • 4-August-2014

    English

    OECD releases public request for input on BEPS Action 11

    Public comments are invited on request for input on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it.

  • 4-août-2014

    Français

    Le Forum mondial diffuse de nouvelles notes de conformité en matière de transparence fiscale portant sur 10 juridictions

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales publie aujourd’hui 13 nouveaux rapports d’examen par les pairs qui mettent en lumière les progrès accomplis vers la mise en œuvre de la norme internationale d’échange de renseignements sur demande. Le Forum mondial a également attribué des notes de conformité à 10 juridictions.

    Also Available
  • 1-août-2014

    Français

    La fiscalité et le développement

    Le programme sur la fiscalité et le développement a pour objet de mettre en place des conditions d'ensemble plus favorables à une collecte efficace et équitable de l'impôt dans les pays en développement.

    Also Available
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