Publications & Documents


  • 19-mars-2014

    Français

    Projet pour commentaires portant sur l’action 2 (Neutraliser les effets des montages hybrides) du Plan d’action BEPS

    Le public est invité à soumettre des commentaires qui inclut les propositions résultant des travaux sur l’action 2 (Neutraliser les effets des montages hybrides) du Plan d’action BEPS (disponible à ce jour uniquement en anglais).

    Also Available
  • 14-March-2014

    English

    Designing Skill-Friendly Tax Policies

    The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions.

  • 14-mars-2014

    Français

  • 14-March-2014

    English

    Designing Skill-Friendly Tax Policies

    This OECD Skills Strategy Spotlight sets out how the tax code affects skills development decisions, individuals’ and companies' skills decisions.

  • 10-March-2014

    English

  • 3-mars-2014

    Français

    Publication des commentaires reçus sur le Projet de rapport sur la documentation relative aux prix de transfert et le reporting pays par pays

    Le 30 Janvier 2014, l’OCDE a invité les parties intéressées à commenter le Projet de rapport sur la documentation relative aux prix de transfert et le reporting pays par pays. L’OCDE publie ce jour les commentaires reçus.

    Also Available
  • 21-February-2014

    English

    OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors - February 2014

    OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS) and presents the new global model for automatic exchange of information.

    Related Documents
    Also Available
  • 21-February-2014

    English, PDF, 2,128kb

    Secretary-General’s Report to G20 Finance Ministers and Central Bank Governors – February 2014

    OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS), presents the new global model for automatic exchange of information and contains the progress report by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

  • 20-February-2014

    English

    OECD issues release dates of BEPS discussion drafts and public consultations

    A revision of the timetable for planned stakeholders’ input is now available online with the dates when discussion drafts will be published and public consultations held in relation to the September 2014 BEPS outputs.

  • 18-February-2014

    English

    The OECD publishes the comments received on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

    On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention. The OECD has now published the comments received on that discussion draft.

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