Publications & Documents


  • 9-octobre-2015

    Français

  • 5-octobre-2015

    Français

  • 5-October-2015

    English

    Measuring and Monitoring BEPS, Action 11 - 2015 Final Report

    There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS.  The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future.

  • 5-October-2015

    English

    Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report

    This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement.  It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently prevent the application of domestic anti-abuse rules. The report finally includes changes to the OECD Model Tax Convention that clarify that tax treaties are not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) and that identify the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country.

  • 5-octobre-2015

    Français

    BEPS: Rapports finaux 2015

    Le Projet OCDE/G20 de lutte contre l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) fournit aux États des solutions pour éliminer les brèches qui subsistent dans les règles internationales actuelles et permettent à des sociétés d’organiser la « disparition » de leurs bénéfices ou de transférer artificiellement ces bénéfices vers certains pays qui appliquent une fiscalité faible ou nulle.

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  • 5-October-2015

    English, PDF, 561kb

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

    The OECD/G20 Base Erosion and Profit Shifting project aims to close gaps in international tax rules that allow multinational enterprises to legally but artificially shift profits to low or no-tax jurisdictions. The project’s final outputs, delivered in October 2015, represent the most fundamental changes to international tax rules in a century.

  • 30-September-2015

    English

    Fifth plenary meeting of the Task Force on Tax and Development

    This event will review progress on tax and development made in 2015, including in relation to the UN Sustainable Development Goals, the Financing for Development Conference, the Addis Tax Initiative, the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, Exchange of Information for Tax Purposes and Tax Inspectors Without Borders (TIWB).

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  • 26-septembre-2015

    Français

    Le Secrétaire général de l’OCDE, M. Angel Gurría, exhorte les pays à agir pour mettre en œuvre les Objectifs de développement durable

    Le Secrétaire général de l’OCDE, M. Angel Gurría, a appelé aujourd’hui l’ensemble des pays à s’investir pleinement pour donner corps aux nouveaux Objectifs de développement durable (ODD), soulignant que les économies avancées et émergentes avaient une responsabilité particulière, celle de traduire ces objectifs de portée mondiale dans leurs politiques nationales et d’aider les pays en développement à faire de même.

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  • 24-septembre-2015

    Français

    Sans réformes, l'OCDE estime que l’augmentation des coûts de santé dans les économies avancées sera intenable

    Les coûts des soins de santé augmentent si rapidement dans les économies avancées qu’en l’absence de réformes, ils atteindront un niveau intenable d’ici à 2050, d’après un nouveau rapport de l'OCDE.

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  • 21-September-2015

    English

    Remarks at European Confederation of Institutes of Internal Auditing 2015 Annual Conference

    To tackle these challenges and mitigate their effects, the OECD is working in a wide spectrum of policy areas: anti-bribery, public procurement, lobbying or money laundering. Strengthening the role of internal controls and audit functions is one of our key tools to help combat corruption and fraud.

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