Financial crime is one of the greatest threats to the economic and social well‑being of people living in all countries. Illicit financial activities such as tax evasion, corruption, terrorist financing, computer fraud, money laundering and other financial crimes are a global problem demanding a global response.
This report uses survey data to analyse the levels of co-operation between the authorities combatting serious financial crimes such as tax crimes, bribery corruption, money laundering and terrorism financing. More specifically, it assesses various models for the sharing of Suspicious Transaction Reports by the Financial Intelligence Unit with the tax administration, both for criminal and civil purposes.
Avec une dette publique brute de 226 % du PIB, le Japon se trouve dans une situation budgétaire sans précédent, qui met en péril son économie. Le Japon a besoin d'un programme d'assainissement budgétaire précis et crédible, prévoyant des mesures spécifiques d'accroissement des recettes et de maîtrise des dépenses, afin de renouer avec la viabilité budgétaire.
Leveraging off the work being done on the global stage on international taxation, APEC economies will be able to maximise the benefits by tailoring that work to its specific context, and ensuring that it meets your specific needs.
Les gouvernements travaillent ensemle à régler bon nombre de questions qui doivent l’être. Il y a un véritable effort coordonné en vue d’obtenir plus de transparence, avec des objectifs plutôt ambitieux. Gagner en transparence serait un pas dans la bonne direction.
Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
SMEs form the vast majority of businesses in most countries and contribute strongly to employment and economic growth, but they face particular challenges, particularly as concerns access to finance. Governments have a range of policy levers, including tax policies, that can and should be used to support the growth and development of SMEs, according to a new OECD report.
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This reports 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 Policy. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
In four weeks when we meet again in Lima, I will deliver the full package of 15 measures to address Base Erosion and Profit Shifting - BEPS. The project is a vivid example of how the G20 in partnership with the OECD has been able to balance the necessity of tax sovereignty with the realities of a globalised economy and rapidly changing business models.
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IMF/OECD Note for G20 meeting in Ankara, 2-6 September 2015