Reports


  • 28-février-2017

    Français

    Neutraliser les effets des dispositifs hybrides, Action 2 - Rapport final 2015

    Ce rapport formule des recommandations en vue d’élaborer des règles nationales qui neutraliseront l’effet de dispositifs hybrides, et prévoit d’apporter des modifications au Modèle de Convention fiscale de l’OCDE pour lutter contre ces dispositifs. Une fois transposées dans le droit interne, les recommandations figurant dans la première partie du rapport neutraliseront les effets des dispositifs hybrides transnationaux qui permettent de multiples déductions au titre d’une même dépense ou des déductions opérées dans un pays sans imposition correspondante dans l’autre pays. La première partie préconise d’établir des règles permettant de contrer les asymétries des régimes fiscaux concernant des paiements effectués au titre d’un instrument financier hybride ou effectués par une entité hybride ou en sa faveur. Elle recommande aussi d’adopter des règles qui ciblent les asymétries indirectes qui surviennent lorsque les effets d’un dispositif hybride sont importés dans un pays tiers. Ces recommandations s’accompagnent de commentaires et d’exemples qui illustrent comment elles doivent être appliquées. La deuxième partie du rapport décrit les modifications proposées au Modèle de Convention fiscale pour faire en sorte que les avantages des conventions fiscales soient octroyés aux entités hybrides (y compris aux entités à double résidence) uniquement lorsque les circonstances s’y prêtent. Cette partie examine également les interactions entre le Modèle de Convention fiscale de l’OCDE et les recommandations relatives au droit interne qui font l’objet de la première partie.
  • 17-January-2017

    English, PDF, 219kb

    Background Brief: Inclusive Framework on BEPS

    Countries and jurisdictions are now working together on implementing the BEPS package consistently on a global basis, and to develop further standards to address remaining BEPS issues. To these ends, the decision making body for the OECD's tax work - the OECD Committee on Fiscal Affairs (CFA) – had been opened up to interested countries and jurisdictions in order to put in place an Inclusive Framework on BEPS.

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  • 22-décembre-2016

    Français

    Limiter l'érosion de la base d'imposition faisant intervenir les déductions d'intérêts et d'autres frais financiers, Action 4 - Version actualisée 2016 - Cadre inclusif sur le BEPS

    En raison de la mobilité et de la fongibilité de l’argent, les groupes multinationaux peuvent aisément obtenir des résultats fiscaux favorables en jouant sur le montant de la dette au sein d’une entité du groupe. Le rapport de 2015 a établi une approche commune qui relie directement les déductions nettes d’une entité au titre d’intérêts à son activité économique, sur la base d’un certain pourcentage de son résultat avant les revenus et charges d'intérêts, l'amortissement et les provisions (EBITDA). Cette approche associe trois éléments : une règle fondée sur un ratio déterminé qui repose sur un ratio de référence intérêts nets/EBITDA ; une règle fondée sur un ratio de groupe qui autorise une entité à déduire plus de charges d’intérêts, en fonction de la position de son groupe mondial ; et des règles ciblées qui traitent des risques spécifiques. Des travaux supplémentaires concernant deux aspects de l'approche commune ont été menés en 2016. Le premier aspect de ces travaux concerne les éléments de la conception et le fonctionnement de la règle fondée sur un ratio de groupe et se concentre sur les méthodes de calcul des charges nettes d’intérêts d’un groupe envers des tierces parties, le calcul de l’EBITDA de groupe et l’impact des entités avec un EBITDA négatif sur le fonctionnement de la règle. Le second aspect de ce travail identifie les caractéristiques des secteurs de la banque et de l'assurance qui peuvent restreindre la capacité de ces groupes à s’engager dans des pratiques de BEPS impliquant des charges d’intérêts, tout en soulignant que ces contraintes ne s’appliquent pas systématiquement. Il identifie également les approches permettant de gérer les risques posés par les entités appartenant à ces secteurs.
  • 5-December-2016

    English

    OECD Pensions Outlook 2016

    The OECD Pensions Outlook 2016 assesses policy issues regarding strengthening pension systems and, in particular, funded pension plans.  It covers defined benefits and defined contribution pension plans; fiscal incentives to save for retirement; policy measures to improve the financial advice for retirement; annuity products and their guarantees; pension design and financial education; and the pension arrangements for public-sector workers, including a comparison with those for private sector workers.
  • 30-November-2016

    English

    Revenue Statistics 2016

    Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.  This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.  It presents a unique set of detailed an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

  • 30-November-2016

    English

    Revenue Statistics: Key findings for all countries

    These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.

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  • 30-November-2016

    English

    Consumption Tax Trends: Key findings for all countries

    These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.

  • 29-November-2016

    English

    Revenue Statistics in Asian Countries 2016 - Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore

    This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database – a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. This work has been is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre.
  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Dominican Republic.The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Peru 2016 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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