Echange de renseignements

Actualités & Evénements

Actualités

2010 OECD Study on Offshore Voluntary Disclosure

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.

Brunei ranked as implementing international information standard

18-août-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.

A boost to multilateral tax cooperation: 15 countries sign updated Convention on Mutual Administrative Assistance in Tax Matters

27-mai-2010

The OECD and the Council of Europe have developed a Protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters. Today, the updated Convention was presented to Ministers and Ambassadors attending the annual OECD Ministerial meeting held in Paris and was signed by 11 countries already Parties to the Convention (Denmark, Finland, Iceland, Italy, France, Netherlands, Norway, Sweden, Ukraine, the United Kingdom and the United States). In addition, Korea, Mexico, Portugal and Slovenia signed both the Convention and the amending Protocol.

A framework for successful offshore voluntary compliance programmes

31-mars-2010

Offshore voluntary compliance programmes offer the opportunity to maximize the benefits of transparency and exchange of information for tax purposes. To succeed, they need to encourage non-compliant taxpayers to permanently improve their compliance, while retaining the support of the taxpayers who are already compliant. They must be part of wider voluntary compliance and enforcement strategies. Against this backdrop, the OECD has developed a framework for offshore voluntary compliance, approved by the Committee on Fiscal Affairs on 15 January 2010.

Andorra makes progress on exchange of information

24-févr.-2010

The Principality of Andorra has today signed tax information exchange agreements with the 7 Nordic economies (Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden). Accordingly, Andorra now moves into the category of jurisdictions considered to have substantially implemented the standard.

India plays key role in taking forward the G20’s pledge to ensure greater tax transparency

12-févr.-2010

India hosted the second meeting of the Steering Group of the Global Forum on Transparency and Exchange of Information on 11 and 12 February 2010. The Steering Group, which guides the work of the Global Forum, considered the core documents required to launch the peer review process. It also examined the progress of the Global Forum in moving forward on the mandate given to it by the G20 in November 2009.

Costa Rica makes progress in international tax co-operation, signs TIEA with Argentina

25-nov.-2009

Costa Rica announced that it has signed a tax information exchange agreement with Argentina. The agreement, which meets the internationally agreed standard for exchange of information for tax purposes, is the first such agreement signed by Costa Rica. It provides for various forms of exchange of information, including exchange of information on request,  simultaneous and industry-wide examinations, and tax examinations abroad.

African Tax Administration Forum launched on 19-20 November 2009

20-nov.-2009

On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda. The ATAF mission is to mobilize domestic resources more effectively and increase the accountability of African States to African citizens whilst actively promoting an improvement in tax administration through sharing experiences, benchmarking and peer reviewing best practices.

Spain joins OECD/Council of Europe Convention on tax co-operation

16-nov.-2009

Spain has joined 16 other countries that have signed the OECD / Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, marking a new step forward in international efforts to combat tax fraud and evasion.

Singapore signs its 12th tax agreement meeting the OECD standard

13-nov.-2009

Singapore has today signed a protocol with France that brings the two countries’ bilateral tax treaty into line with the OECD standard on transparency and exchange of information for tax purposes. This being the 12th agreement that it has signed in accordance with the OECD standard, Singapore moves into the category of jurisdictions deemed to have substantially implemented the standard.




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