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Non-discrimination : Commentaires sur l'ébauche de discussion de l'OCDE
English, , 652kb
The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.
Appel à commentaires sur un projet révisé de modification des Commentaires sur le paragraphe 2 de l’article 15 du Modèle de Convention fiscale de l’OCDE .
English, , 276kb
The term 'Advanced Pricing Arrangements' (APA) refers to a procedural arrangement between taxpayer and tax administration intended to resolve potential transfer pricing disputes in advance. These guidelines intend to improve the consistency of application of APAs by providing guidance to tax administrations on how to conduct mutual agreement procedures involving APAs.
These Guidelines are also included in the Annex of the Transfer
English, , 717kb
The purpose of this note is to report the findings, observations and international comparisons derived from a survey of auditor workforce management approaches adopted in selected OECD countries. The survey, conducted over the last year and involving some 10 member countries, explored a range of matters, including: 1) identifying the required capabilities of auditors and audit managers; 2) methods for assessing auditor capability; 3)
English, , 794kb
The purpose of this note is to share information concerning the strategies employed by a number of selected revenue bodies to improve the efficiency and effectiveness of indirect measurement methods used to validate and to establish taxpayers’ tax liabilities in the course of tax audit activities. The note summarises the results of a short survey conducted in selected countries on their use of indirect income measurement methods, with
English, , 666kb
This information note focuses on audit programmes and the conduct of individual audits. It identifies common key features of audit activity found in a wide variety of tax administrations and outlines the principles underpinning these characteristics. The note does not purport to be an authoritative and comprehensive guide on how audit activities should be conducted. Rather, it draws together information provided by member countries
Français, , 142kb
Mise à jour 2006 sur le progrès dans les pays membres.
Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the
Français, , 179kb
Chapitre III des Perspectives économiques No. 79. Ce chapitre spécial aborde les questions suivantes: Le vieillissement va-t-il accélérer les dépenses des soins de santé et des soins de longue durée dans les 50 prochaines années? Quels sont les autres facteurs qui peuvent influencer les dépenses et comment vont-ils évoluer? Quel rôle peuvent jouer les politiques économiques pour contenir les pressions futures sur les dépenses?
- Perspectives économiques de l'OCDE - chapitres spéciaux