This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Botswana.
Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.
English, , 508kb
Taxation, Innovation and the Environment (Chinese version)
The Global Forum has been publishing its annual assessment of the legal and regulatory systems for the exchange of information in tax matters since 2006. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world’s major financial centres. New additions this year are Botswana, Brazil, Jamaica, Indonesia, Liberia and Qatar.
English, , 609kb
Addressing Tax Risks Involving Bank Losses
Cette publication est la huitième édition de la version abrégée du Modèle de Convention fiscale de l’OCDE sur le Revenu et le Capital.
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.
L’OCDE approuve la mise à jour 2010 du Modèle de Convention fiscale de l’OCDE
Le Conseil de l’OCDE a approuvé aujourd’hui la version 2010 des Principes applicables en matière de prix de transfert à l’intention des entreprises multinationales et des administrations fiscales.
The global crisis has left the OECD area with lower potential output and a high government debt burden. Moreover, global imbalances are beginning to widen again.