News & Events

Lutter Contre la Planification Fiscale Agressive par l’Amélioration de la Transparence et de la Communication de Renseignements

01-Feb-2011

La planification fiscale agressive met en péril les recettes de nombreux pays. Ainsi, ces derniers ont mis au point des stratégies pour contrer la planification fiscale agressive. Ce rapport, qui a été approuvé par tous les pays membres de l’OCDE, traite d’une série d’initiatives allant de règles relatives à la communication préalable obligatoire de renseignements aux formes de discipline fiscale coopérative.

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.

OECD releases draft Guidelines on VAT Neutrality

22-Dec-2010

The OECD Committee on Fiscal Affairs invites public comments on draft Guidelines on Neutrality of VAT. These draft Guidelines consider the principles of neutrality in the context of international trade. It confirms that the burden of the value added taxes themselves should not lie on taxable businesses and that foreign businesses should not be discriminated in jurisdictions where they are not established or registered for VAT purposes. Comments should be sent before 23 March 2011 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).

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).

Evaluating the Effectiveness of Compliance Risk Treatment Strategies

28-Oct-2010

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas. The guidance draws on innovative work carried out by one of the leading revenue bodies in the OECD, and is supplemented by further practical guidance (including by way of many case study examples) from a number of other revenue bodies.

Understanding and Influencing Taxpayers' Compliance Behaviour - Information Note

28-Oct-2010

This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.

The note acknowledges that while there is no simple answer as to how best influence taxpayer behaviour, the findings described in the note suggest that revenue bodies adopt a compliance strategy which combines both a deterrence approach and a normative approach, as described in the note.

Public comments received on the scoping of a new project on the Transfer Pricing Aspects of Intangibles

23-Sep-2010

On 2 July 2010, the OECD Committee on Fiscal Affairs released an invitation to comment on the scoping of a future project on the Transfer Pricing Aspects of Intangibles, to be carried out by Working Party No. 6 on the Taxation of Multinational Enterprises. The OECD has now published the comments received. These comments will be discussed by the Working Party at its November 2010 meeting.

Domestic resource mobilisation: Achieving development and the MDGs in a sustainable way

21-Sep-2010

Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.

Brunei ranked as implementing international information standard

18-Aug-2010

As a result of details provided to the Global Forum on Transparency and Exchange of Information for Tax Purposes, Brunei is now ranked in the category of jurisdictions that have substantially implemented the internationally agreed tax standard.

OECD approves the 2010 Transfer Pricing Guidelines

22-Jul-2010

The OECD Council has today approved the 2010 version of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Chapters I-III were substantially revised, with new guidance on the selection and application of transfer pricing methods and on comparability analysis. A new Chapter IX on the transfer pricing aspects of business restructurings was added.