Alors que l’assainissement des finances publiques était le principal moteur des réformes fiscales au cours des années qui ont suivi la crise économique mondiale, les réformes récentes mettent désormais l’accent sur les mesures destinées à stimuler la croissance économique, selon un nouveau rapport de l’OCDE.
The OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.
Today, at the OECD Headquarters in Paris, Senator Mohammad Ishaq Dar, Minister of Finance of Pakistan, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity.
By putting a price on pollution, taxes and tradable permit systems incentivise emissions abatement at the lowest possible cost. The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.
While much has already been accomplished to strengthen tax compliance and enforcement, there is still further progress to be made. And second, we think that greater consideration needs to be given to the role that tax policy can play to foster trade, investment and growth. Now is a good time to look at the aspects of tax policy and administration that may be undermining investment, which remains too weak, not least in Europe.
Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.
Other OECD work on Fiscal Federalism
Restauring trust in governments, ensuring that globalisation benefits all segments of society is a must. As highlighted by many of you, fighting tax evasion and tax avoidance is one way to address the growing concerns of citizens. The G20 has a success story to share: we have taken up the fight against tax havens and we are now moving towards a fairer tax environment.
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This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the G20/OECD Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency; (C) Tax policy tools to support sustainable and inclusive growth; and (D) Tax and development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.