Publications & Documents


  • 20-September-2014

    English

    Joint Press Conference on the G20 Tax Agenda

    International tax evasion and avoidance has been a headline issue for more than 5 years. In a context of economic and social hardship, these behaviours understandably raised questions about the fairness and integrity of our tax systems. As a result, since the crisis, the OECD has been partnering with the G20, bringing together technical expertise and political leadership, to address those issues.

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  • 18-septembre-2014

    Français

    Réduire les déséquilibres macroéconomiques en Turquie

    La Turquie s’est remise rapidement de la crise financière mondiale, qui a toutefois laissé dans son sillage des déséquilibres macroéconomiques importants.

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  • 16-September-2014

    English

    Webcast 4: Launch of 2014 Deliverables

    Senior members from the OECD's Centre for Tax Policy and Administration (CTPA) gave the latest update on: Overview of the BEPS Project and update on the 2014 deliverables.

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  • 16-septembre-2014

    Français

    L’OCDE publie ses premières recommandations à l’intention du G20 pour une approche internationale de la lutte contre l’évasion fiscale de la part des entreprises multinationales

    L’OCDE a publié aujourd’hui ses premières recommandations pour une approche internationale coordonnée de la lutte contre l’évasion fiscale de la part des entreprises multinationales. Ces recommandations s’inscrivent dans le cadre du Projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS).

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  • 16-September-2014

    English, PDF, 659kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS) II

    The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.

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  • 15-September-2014

    English

    Accountability and Democratic Governance - Orientations and Principles for Development

    The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor innovations and cutting-edge analysis in this field, and the findings of a series of special high-level international dialogues on how to best support accountability support to parliaments, political parties, elections and the media. The publication takes the view that a wholesale shift in behaviour is required by parts of the development assistance community - moving outside conventional comfort zones and changing reflexes towards new approaches to risk taking, analysis and programming around systems of accountability and ‘do no harm’ efforts in political engagement.

    This piece is aimed at a range of development practitioners, as well as a wider audience, including civil society actors and citizens around the world who interact with donors working on accountability support.

  • 12-September-2014

    English

    A strategic perspective on the prevention, detection and investigation of international tax crime

    Heads of tax crime investigation in 44 countries, as well as the Financial Action Task Force and World Customs Organisation, have come together this week at Europol Headquarters in the Hague for the second meeting of the OECD Forum of Heads of Tax Crime Investigation.

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  • 11-septembre-2014

    Français

    Convention concernant l'assistance administrative mutuelle en matière fiscale

    La Convention a été élaborée par le Conseil de l'Europe et l'OCDE pour promouvoir la coopération internationale pour une amélioration du fonctionnement de la législation nationale. La Convention est l’instrument multilatéral le plus complet et offre toutes les formes possibles de coopération fiscale pour combattre l’évasion et la fraude fiscales, une priorité pour tous les pays.

  • 8-September-2014

    English, PDF, 509kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS)

    BEPS strategies often take advantage of the interaction between the tax rules of different jurisdictions, so only an internationally co-ordinated effort can effectively respond to this issue. The BEPS Action Plan is based on three core principles: coherence, substance and transparency, and sets forth 15 actions to fundamentally change the rules for the taxation of cross-border profits.

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  • 26-August-2014

    English, PDF, 200kb

    Co-ordinating Body Rules of Procedure

    The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

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