Publications & Documents


  • 8-avril-2015

    Français

    Améliorer le système de prélèvements et de prestations en Australie

    Cet examen recommande en particulier de se détourner de l’imposition des revenus au profit de la fiscalité indirecte, par exemple en augmentant les recettes provenant de la taxe sur les produits et services.

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  • 8-avril-2015

    Français

    Les relations entre la Fédération et les États en Australie

    Le réexamen actuel par le gouvernement du système fédéral, qui porte à la fois sur les responsabilités en matière de dépenses et de prélèvements, est une initiative bienvenue, tout comme l’approche à l'échelle de l'ensemble de l'administration suivie pour ce processus.

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  • 3-April-2015

    English

  • 31-March-2015

    English

  • 31-March-2015

    English

    European Parliament ECON/TAXE Committee Tax Briefing

    The OECD and the EU have worked hand in hand over many years to tackle some of the greatest challenges on the international tax agenda. Working together to ensure the coherence of global tax rules is absolutely critical – for governments and for business, coherency improves effectiveness, increases efficiency and reduces unnecessary compliance costs.

  • 30-mars-2015

    Français, PDF, 50kb

    Règles de procédure de l'organe de coordination

    Règles de procédure de l'organe de coordination

    Documents connexes
  • 24-mars-2015

    Français

    Les pays en développement participent aux réunions mondiales pour lutter contre le BEPS

    Des délégués de plus de 90 États se sont réunis au Centre de conférences de l’OCDE à Paris pour participer à deux réunions consacrées aux solutions pour lutter contre l’érosion de la base d’imposition et le transfert de bénéfices.

    Documents connexes
  • 19-mars-2015

    Français

    Consultation publique sur les sujets lies aux prix de transfert

    L’OCDE organise une réunion de consultation publique sur les sujets liés aux prix de transfert, les 19 et 20 mars 2015, au Centre de conférences de l’OCDE à Paris, France.

    Documents connexes
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  • 18-March-2015

    English

    OECD welcomes the European Commission Initiative on Tax Transparency

    The OECD Secretary-General Gurría welcomed the announcement and congratulated the Commission for the work done. "The European Commission’s initiative is another major step to tackle corporate tax avoidance.

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  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uruguay 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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