Many countries recognize the important and significant role the voluntary sector plays in building a strong, caring and well-functioning society as well as in contributing to employment, welfare and economic growth. The vast majority of charities are legitimate, but some may be targeted by criminals to launder the proceeds of tax crimes and other serious offences.
Identity related crime is a serious and increasing risk in many countries although its impact is variable. Some countries estimate that identity fraud overall costs their economies billions of dollars and is becoming more organised and more sophisticated. This report provides the results of a survey of 19 countries to assess the tax crime and money laundering vulnerabilities associated with identity fraud.
Real estate has long been the preferred choice of criminals for hiding ill-gotten gains, and manipulating property prices is one of the oldest known ways to transfer proceeds illegally between parties to a deal. Tax fraud schemes are often closely linked with these activities.
The fiscal deficit has been gradually brought down even in the midst of a deep recession, pro-cyclical fiscal tightening continued. Fiscal sustainability is aimed to be restored by the recent reforms.
Euro area entry calls for more fiscal flexibility to absorb cyclical shocks that cannot be dealt with by the common monetary policy. At the same time fiscal consolidation must not be put at risk, especially given rising ageing related costs.
Le ralentissement économique et la tourmente financière sont en train d’intensifier les pressions budgétaires, À plus long terme, le progrès dans la viabilité budgétaire et l’amélioration de la qualité des finances publiques doivent demeurer une priorité.
L’OCDE a publié deux rapports présentés au Comité des affaires fiscales par un Groupe consultatif informel de représentants du secteur financier et des administrations.
18 juillet2008 - Le 17 juillet 2008, le Conseil de l'OCDE a adopté le contenu de la mise à jour 2008 du Modèle de Convention fiscale.
Le 17 juillet 2008, le Conseil de l'OCDE a approuvé la publication du Rapport de 2008 sur l’Attribution de bénéfices aux établissements stables.
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National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies