Update of Country Descriptions of Tax Legislation on the Tax Treatment of Bribes to Foreign Public Officials

An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.

OECD and India to enhance tax co-operation

The OECD and India have announced plans to strengthen ongoing co-operation on tax-related issues through the development of a three-year partnership that will provide greater opportunities for structured dialogue and information sharing.

Adapting tax systems and international tax rules to the new global environment: A shared challenge for India and the OECD

India faces the same challenges as every OECD member country: how to adapt its domestic tax system and its international tax policies to a borderless economy, and how to ensure that the approaches embraced today will be well suited to meet the needs of the economy of tomorrow, said OECD Secretary-General. OECD can offer to India a forum for sharing worldwide experiences and benchmarking national policies against best practices, a

OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures - 10 June 2011

10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.

Statistiques sur la procédure amiable 2006-2010

statistiques sur la procédure amiable 2006-2010

Also Available

• Mutual Agreement Procedure Statistics 2006-2011
• Statistiques sur la procédure amiable 2006-2011

Concurrence fiscale entre administrations infranationales

La concurrence fiscale entre administrations infranationales désigne l’utilisation stratégique de la politique fiscale dans le but d’attirer et de conserver les bases d’imposition mobiles.

La Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale : Amendée par le Protocole de 2010

La présente publication contient le texte officiel de la Convention multilatérale concernant l’assistance administrative mutuelle en matière fiscale telle qu’amendée par le Protocole de 2010. La Convention originale a été développée conjointement par le Conseil de l’Europe et l’OCDE et a été ouverte à la signature des États membres des deux organisations le 25 janvier 1988. La Convention originale a été amendée en 2010 pour l’aligner

La Convention sur l’Assistance Administrative Mutuelle en matière fiscale telle qu’ amendée par le Protocole de 2010

110531_Convention-seule_.pdf

Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

110531_Convention only.pdf

Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)