Publications & Documents


  • 15-May-2015

    English

    Release of a new discussion draft on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status)

    Public comments are invited on a new discussion draft which includes proposals resulting from the work on Action 7 (Prevent the Artificial Avoidance of PE Status) of the Action Plan on Base Erosion and Profit Shifting (BEPS).

  • 13-May-2015

    English

    Public comments received on discussion draft on BEPS Action 11 (Data Analysis)

    On 16 April 2015, interested parties were invited to comment on the discussion draft on Action 11 (Data Analysis) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and is now publishing the comments received.

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  • 12-May-2015

    English

    Public Consultation: Strengthening CFC Rules

    A public consultation on BEPS Action 3 (Strengthening CFC Rules) will be held in Paris at the OECD Conference Centre on 12 May 2015.

  • 11-May-2015

    English

    Public Consultation: Mandatory Disclosure Rules

    A public consultation on BEPS Action 12 (Mandatory Disclosure Rules) will be held in Paris at the OECD Conference Centre on 11 May 2015.

  • 5-May-2015

    English

    Public comments received on discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan

    On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) 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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  • 4-May-2015

    English

    Public comments received on discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan

    On 31 March 2015, interested parties were invited to comment on the discussion draft on Action 12 (Mandatory Disclosure Rules) 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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  • 4-May-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.

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  • 30-avril-2015

    Français

    Réformer le secteur public en Slovaquie

    Une amélioration de l'efficience du secteur public peut contribuer à la réalisation de deux objectifs contradictoires : assainir les finances publiques et conserver des marges de manoeuvre pour engager des dépenses propices à la croissance.

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  • 29-avril-2015

    Français

    Réformer la taxe foncière, parent pauvre du régime fiscal

    L’impôt sur la propriété immobilière a récemment commencé à regagner de son ancienne importance, mais les recettes qu’il procure restent faibles, à peine plus de 1 % du PIB et avec de larges variations d’un pays à l’autre.

    Documents connexes
  • 29-avril-2015

    Français

    Publication du projet de rapport sur les accords de répartition de coûts relatif à l’Action 8 du Plan d’Action BEPS

    Un appel public à commentaires est lancé sur le projet de rapport (en anglais) relatif à l’action 8 du Plan d’action concernant l’érosion de la base d’imposition et le transfert de bénéfices.

    Documents connexes
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