Reports


  • 16-janvier-2014

    Français

    L’OCDE publie les commentaires reçus sur les mesures visant à éviter artificiellement le statut d’établissement stable

    Le 22 octobre 2013, l’OCDE a invité les parties intéressées à identifier les mesures visant à éviter artificiellement le statut d’établissement stable dans l’optique de l’érosion de la base d’imposition et le transfert de bénéfices. L’OCDE publie maintenant la seule réponse reçue suite à cette invitation.

    Documents connexes
  • 2-December-2013

    English

    Fiscal Federalism 2014: Making decentralisation work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

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  • 2-December-2013

    English

    A decade of sharing tax experiences and knowledge: Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector

    The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.

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  • 29-November-2013

    English, PDF, 376kb

    4th TF on T&D: Session 8 Document Global Partnership

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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  • 29-November-2013

    English, PDF, 369kb

    4th TF on T&D: Session 7C Document Revenue Statistics

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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  • 29-November-2013

    English, PDF, 468kb

    4th TF on T&D: Session 7B document tax incentives for investment

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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  • 29-November-2013

    English, PDF, 6,182kb

    4th TD on T&D: Session 7A presentation Zambia

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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  • 29-November-2013

    English, PDF, 362kb

    4th TD on T&D: Session 7A Document natural resource taxation

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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  • 29-November-2013

    English, PDF, 362kb

    4th TD on T&D: Session 7A Document natural resource taxation

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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  • 29-November-2013

    English, PDF, 485kb

    4th TF on T&D: Session 6c document tax crime & illicit financial flows

    This document was presented during the 4th Plenary meeting of the OECD Task Force on Tax and Development held in Seoul, Korea on 30-31 October 2013.

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