Reports


  • 6-May-2014

    English

    Revenue Statistics in Asian Countries

    Trends in Indonesia and Malaysia provides for the first time cross-country comparisons between Asian economies and between Asian and OECD economies. Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

  • 6-May-2014

    English

    Rising tax revenues: A key to economic development in emerging Asian countries

    Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

    Related Documents
  • 4-avril-2014

    Français

    Norme d’échange automatique de renseignements relatifs aux comptes financiers

    La norme contenue dans le présent rapport définit les informations financières à échanger, les institutions financières qui doivent déclarer, les différents types de comptes et les contribuables concernés, ainsi que les procédures de diligence raisonnable que doivent suivre les institutions financières.

    Also AvailableEgalement disponible(s)
  • 14-March-2014

    English

    Designing Skill-Friendly Tax Policies

    The tax code can affect incentives to invest in education and training by influencing the costs and benefits of these investments. This can be the case for individuals through the income taxes and social security contributions they pay, and for companies through their corporate taxes and employer social security contributions.

    Related Documents
  • 3-mars-2014

    Français

    Publication des commentaires reçus sur le Projet de rapport sur la documentation relative aux prix de transfert et le reporting pays par pays

    Le 30 Janvier 2014, l’OCDE a invité les parties intéressées à commenter le Projet de rapport sur la documentation relative aux prix de transfert et le reporting pays par pays. L’OCDE publie ce jour les commentaires reçus.

    Documents connexes
  • 21-February-2014

    English

    OECD Secretary-General’s Report to the G20 Finance Ministers and Central Bank Governors - February 2014

    OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS) and presents the new global model for automatic exchange of information.

    Also AvailableEgalement disponible(s)
  • 21-February-2014

    English, PDF, 2,128kb

    Secretary-General’s Report to G20 Finance Ministers and Central Bank Governors – February 2014

    OECD Secretary-General's report to the G20 Finance Ministers and Central Bank Governors covers progress made toward the implementation of the Action Plan on Base Erosion and Profit Shifting (BEPS), presents the new global model for automatic exchange of information and contains the progress report by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

    Related Documents
  • 18-February-2014

    English

    The OECD publishes the comments received on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

    On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention. The OECD has now published the comments received on that discussion draft.

    Related Documents
  • 30-janvier-2014

    Anglais

    Projet de rapport sur la documentation relative aux prix de transfert et le reporting pays par pays publié pour commentaires

    Les parties intéressées sont invitées à soumettre leurs commentaires sur ce document préparé dans le cadre de la révion du Chapitre V des Principes applicables en matière de prix de transfert.

    Documents connexes
  • 21-janvier-2014

    Français

    Notes de politique économique

    Cette série a été conçue pour mettre à la disposition d’un public plus large certaines des études réalisées par le Département des Affaires économiques.

    Documents connexes
    Also AvailableEgalement disponible(s)
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 > >>