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Actualités & Evénements
Actualités
Fiscalité: Le Forum mondial maintient la pression
14-avr.-2011
De nouveaux rapports publiés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales évaluent la capacité de ses membres à stopper la fraude fiscale internationale.
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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.
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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.
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27-oct.-2010
Vast amounts of tax are lost to offshore tax evasion every year. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion. What penalties are imposed, what interest rate is charged, what tax is due, what is the risk of criminal prosecution and imprisonment? This publication further addresses the issue of how best to design such initiatives.
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10-juin-2010
On 8 June, U.S. Commissioner of Internal Revenue Douglas H. Shulman spoke before the OECD/BIAC in Washington, D.C. Addressing the OECD and leaders in the international tax and business community, he discussed important developments of the past year from an international tax perspective that included the continued increased cooperation and coordination among countries on tax issues.
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10-mai-2010
L’année dernière, le montant moyen des impôts et le poids des contributions sociales sur les revenus du travail ont légèrement diminué dans 24 des 30 pays de l’OCDE alors que les gouvernements ont lutté afin de soutenir leur économie éprouvée par la plus grave récession depuis des décennies.
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10-mai-2010
Rapid developments in information and communication technology have had a great influence on the way of doing business, particularly in relation to business and accounting systems. Developments include integrated accounting systems, Enterprise Resource Planning (ERP) systems, automated internal audit measures and E-invoicing. The OECD has released a package of standards, in the form of five guidance notes, that leverage off these development and which are aimed at reducing the costs of tax compliance for businesses.
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21-avr.-2010
Reducing administrative burdens is a priority in many countries. This report by the OECD’s Forum on Tax Administration is based on a survey of 20 OECD member countries, describes the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets. It describes the opportunities and barriers to burden reductions, citing a number of revenue body approaches and case studies. The report should be of assistance to tax policy makers and officials of revenue bodies engaged in or considering new burden reduction projects.
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21-avr.-2010
Most revenue bodies have taken a unique approach to the selection & development of IT applications to support their business. Very little has yet been done to develop common solutions to common business needs. This report describes a capability model and explores the approaches, commercial solutions purchased or custom-built solutions developed, by twenty OECD FTA member countries against this capability model. Revenue bodies can see which commercial vendors and products have been used by others and consult with them on subjects such as capability and performance.
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21-avr.-2010
The OECD FTA surveys member and selected non-member countries to assess revenue body progress with, and plans for, the deployment of modern electronic services in taxpayer service delivery. The latest survey report (also available in French and Spanish) contains an extensive assessment of the use of modern technology to deliver modern electronic services. It updates earlier research, and aims to provide a shared understanding amongst all revenue bodies on the stage of maturity of our industry in the development, delivery and effectiveness of electronic services.
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www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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Enquête sur les tendances et l’évolution du recours aux moyens électroniques pour la fourniture de services aux contribuables
