|
|
Actualités & Evénements
Actualités
|
04-juin-2009
This report sets out the conclusions of the OECD’s study on tax compliance within the High Net Worth Individuals (HNWI) taxpayer segment. The report concludes that HNWIs pose significant challenges to tax administrations because of the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. The study found that by focussing resources on the HNWI segment, significant improvements in compliance can be achieved.
|
|
04-juin-2009
This report sets out the conclusions of the OECD study that examined the role of banks in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. The report makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
|
|
29-mai-2009
Face à la lutte des États contre la crise économique mondiale et aux déficits budgétaires croissants, des autorités fiscales de toutes les régions du monde ont convenu d’un nouveau plan de coopération destiné à encourager la discipline fiscale et à combattre la fraude et l’évasion fiscales en prêtant une attention particulière aux banques, aux particuliers les plus fortunés et aux opérations offshore.
|
|
29-mai-2009
Tax Commissioners from OECD and non-OECD countries met to discuss the challenges and opportunities currently facing revenue bodies and taxpayers around the world as a result of the first truly global financial and economic crisis. The Communiqué is now available.
|
|
02-avr.-2009
This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods.
|
|
02-avr.-2009
This note is published in conjunction with the information note - Managing and Improving Compliance: Recent Developments in Risk Treatment and provides a catalogue of more innovative or unusual risk treatment approaches developed and applied by revenue bodies to address non-compliance in the small and medium enterprise (SME) sector.
|
|
20-janv.-2009
The Comparative Information Series (CIS) is a comprehensive survey of tax administration practices across 30 OECD and 13 selected non-OECD countries. This third edition has a new format and increased comparative analysis of the underlying data. It also includes new sections on issues such as large taxpayer operations, tax debt management, service delivery standards, electronic filing and other e-services, tax disputes and administrative review. A useful overview of its contents can be found in the executive summary.
|
Evénements
OECD Forum On Tax Administration - Webcast of press conference 29 May 2009
le 29-mai-2009
The OECD’s Forum on Tax Administration (FTA) brings together tax commissioners and other senior officials from 30 OECD member states and 11 other countries, including Brazil, India, the People’s Republic of China and the Russian Federation, to identify, discuss and influence global trends in tax administration. Watch the webcast of the press conference.
|
Haut de la page
|
www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
|
