Publications & Documents


  • 28-February-2015

    English

    Previous requests for input

    The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

  • 25-février-2015

    Français

    Statistiques des recettes publiques en Afrique : cinq nouveaux pays se joignent à l’initiative

    Le projet Statistiques des recettes publiques en Afrique vise à améliorer la comparabilité, la qualité et l'accessibilité des données sur une base volontaire, à l’aide d’une méthodologie et d’un processus établis de longue date

    Also Available
  • 24-février-2015

    Français

    Commentaires reçus du public sur les projets de deux nouveaux éléments pour les Principes directeurs internationaux de l'OCDE pour la TVA/TPS

    Le 18 décembre 2014, l’OCDE a invité les parties intéressées à commenter les projets de 2 nouveaux éléments pour les Principes directeurs internationaux de l'OCDE pour la TVA/TPS. Ces 2 éléments concernent:(i)le lieu d’imposition des prestations internationales de services et de biens incorporels par les entreprises aux consommateurs finals et (ii) les dispositions pour l’application des Principes directeurs en pratique

    Also Available
  • 23-February-2015

    English

    Bringing International Law into the 21st Century

    The OECD has been a successful international standard-setter for over 50 years, and we have developed a wealth of experience and best practice in achieving international cooperation and coordination. But to bring international law into the 21st century we need a global dialogue, a multi-stakeholder debate on the way forward.

    Related Documents
  • 17-February-2015

    English

    Public Consultation: Interest Deductions and other financial payments

    A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015.

  • 11-February-2015

    English

    Public comments received on discussion draft on Action 4 (Interest Deductions and Other Financial Payments) of the BEPS Action Plan

    On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.

  • 10-February-2015

    English, PDF, 250kb

    OECD Secretary-General Report to G20 Finance Ministers (Istanbul, February 2015)

    This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency through information exchange; and (C) 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.

  • 10-February-2015

    English

    G20: Remarks for Session 5 - International Tax Issues

    The Secretary-General's report to the G20 Finance Ministers sets out the most recent advances in the BEPS Project as well as OECD work to support developing countries establish a stronger basis to finance development through the tax system, and our global efforts to tackle tax evasion.

    Related Documents
  • 10-février-2015

    Français

  • 10-February-2015

    English

    Public comments received on the discussion draft on the use of profit splits in the context of global value chains (BEPS Action 10)

    On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received.

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