Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

01-Feb-2011

Aggressive tax planning is a major risk to the revenue base of many countries. Countries have developed a number of strategies to deal with aggressive tax planning. This report, approved by all OECD members, covers a range of approaches from mandatory disclosure rules to forms of co-operative compliance. The report provides a toolkit for those concerned with aggressive tax planning and recommends a careful review of the different approaches to inform both tax policy and compliance.

L’OCDE publie le projet de Principe directeurs sur la neutralité de la TVA aux fins de consultation publique

22-Dec-2010

Le Comité des Affaires Fiscales de l’OCDE fait appel aux commentaires du public pour son projet de Principes directeurs sur la neutralité de la TVA. Il confirme que la charge des taxes sur la valeur ajoutée elles-mêmes ne doit pas reposer sur les entreprises assujetties et que les entreprises étrangères ne doivent pas faire l’objet de discriminations dans les juridictions où elles ne sont ni établies ni enregistrées aux fins de la TVA. Les commentaires doivent être adressés avant le 23 mars 2011  à Jeffrey Owens, Directeur, CTPA (jeffrey.owens@oecd.org).

Remboursements de la TVA/TPS payée à l’étranger – Quels sont les problèmes rencontrés et les coûts subis par votre entreprise ?

02-Jul-2008

L’OCDE essaye d’estimer les montants de TVA supportée à l’étranger que les entreprises ont des difficultés à récupérer. Les entreprises sont invitées à compléter ce questionnaire avant le samedi 20 septembre 2008.

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

01-Jul-2008

In January 2008 the OECD published its first consultation paper on the fundamental concepts of applying value added taxes to cross-border supplies of services and intangibles. Comments received in the light of that consultation were supportive of the suggested OECD approach of taxation.

The OECD is now publishing its second consultation document . This expands on the first paper in that it covers examples of supplies made under international framework agreements.

Please send your comments by Friday 17 October 2008.

Deuxième document de consultation sur l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels

01-Jul-2008

En janvier 2008, l’OCDE a publié un premier document de consultation sur les concepts de base qui sous-tendent l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels. Les commentaires reçus se sont révélés favorables à l’approche proposée par l’OCDE.

L’OCDE publie à présent un deuxième document de consultation . Il développe les conclusions du premier document en couvrant des exemples de prestations rendues en exécution d’accords cadres internationaux.

Merci d’envoyer vos commentaires avant le 17 octobre 2008.

Foreign VAT/GST Refunds – What problems and costs does your business incur when recovering VAT/GST abroad?

01-Jul-2008

The OECD is attempting to estimate the amounts of VAT that businesses are unable to recover, when incurring VAT in foreign countries. Businesses are invited to complete this questionnaire  by Saturday 20 September 2008.

Commentaires publics concernant le premier document de consultation sur l' application de la TVA/TPS aux transactions internationales portant sur les services et les biens incorporels - Concepts émergents en matière de lieu d'imposition

30-Jun-2008

En janvier 2008, le Comité des affaires fiscales de l’OCDE a publié un premier document de consultation concernant les concepts émergents en matière de lieu d’imposition à la TVA/TPS des transactions internationales portant sur les services et les biens incorporels. L'OCDE vient de publier les commentaires reçus sur ces concepts émergents.

Value-added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition

06-Jun-2008

Although the United States does not deploy a Value Added Tax it does, from time to time, produce reports about this type of tax, the most recent of which is by the US Government's Government Accountability Office.

OECD countries’ tax burdens back up to 2000 historic highs

17-Oct-2007

The average tax burden in OECD countries, measured as the ratio of tax to gross domestic product (GDP), is back up to the same levels as in 2000 after a brief reduction between 2001 and 2004, according to figures in the latest edition of the OECD’s annual Revenue Statistics publication.

Consumption Tax Trends - 2006 Edition

31-Jan-2007

This publication presents information about VAT/GST and excise duty rates in OECD member countries.  It provides information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises.  It also describes a range of taxation provisions in OECD member countires, such as the taxation of motor vehicles, tobacco and alcoholic beverages.  Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.

Recovering VAT/GST incurred abroad: Survey

from 05-Jun-2009 to 14-Aug-2009

The deadline to complete the survey into the VAT “lost” by businesses has been extended to Friday 14 August 2009. The survey was launched for businesses due to the difficulties of recovering tax incurred in countries other than their own.

OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles

from 10-Jan-2008 to 30-Apr-2008

The OECD has today released a consultation paper, produced in co-operation with business experts and academics, that considers some of the fundamental concepts that underlie the application of value added taxes to cross-border supplies of services and intangibles. This has been produced as part of the preparatory work on the development of the OECD International VAT/GST Guidelines. Any comments on this paper should be sent to david.holmes@oecd.org and stephane.buydens@oecd.org by 30 April 2008.