Un demi-siècle de TVA : vers un système à taux unique ?

12-déc.-2011

Comme l’OCDE, la TVA est née il y a environ 50 ans. Est-ce le moment d’en réformer les aspects les plus anciens et pesants par un système plus simple, reposant sur une large base d’imposition à un taux unique?

Tackling Aggressive Tax Planning through Improved Transparency and Disclosure

01-févr.-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-déc.-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).

Taxes on consumption continue to grow

21-janv.-2009

In 1965 consumption taxes accounted for 3.8% of GDP across the OECD; by 2006 this had increased to 6.8%. Over the same period the number of countries using a VAT – one of the forms of general consumption taxes – rose from around 10 to in excess of 140. These, and other, developments are explained in the 2008 issue of “Consumption Tax Trends”, published by the OECD in December.

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

02-juil.-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-juil.-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-juil.-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-juil.-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.

Public comments on the First Consultation Document on applying VAT/GST to cross-border Trade in Services and Intangibles – Emerging Concepts for Defining Place of Taxation

30-juin-2008

In January 2008, the OECD Committee on Fiscal Affairs published a first Consultation Document  on Emerging concepts for Defining Place of VAT/GST Taxation of Cross-border Trade in Services and Intangibles. The OECD has now published the comments received on those emerging concepts.

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

06-juin-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.

L’OCDE publie un document de consultation sur les concepts émergents pour l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels

du 10-janv.-2008 au 30-avr.-2008

L’OCDE a publié un document de consultation, élaboré en coopération avec des experts des milieux d’affaires et des universitaires, qui examine un certain nombre de concepts de base qui sous-tendent l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels. Il fait partie du processus de préparation au développement des Principes directeurs internationaux pour l’application de la TVA/TPS de l’OCDE. Les commentaires sur ce document doivent être envoyés à david.holmes@oecd.org et stephane.buydens@oecd.org avant le 30 avril 2008.