Actualités & Evénements

OECD issues updated Bribery Awareness Handbook for Tax Examiners

09-déc.-2009

To mark the 10th anniversary of the entry into force of the OECD Anti-Bribery Convention,  the Bribery Awareness Handbook for Tax Examiners has been updated to include the Recommendation on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions. This requires countries to explicitly prohibit the tax deductibility of bribes to foreign public officials and promotes enhanced co-operation between tax authorities and law enforcement agencies both at home and abroad to counter corruption. 

L’OCDE publie un projet révisé de nouvel article 7 (Bénéfices des entreprises) de son Modèle de Convention fiscale

25-nov.-2009

24-nov-2009 au 21-jan-2010

Le 24 novembre 2009, le Comité des affaires fiscales de l’OCDE a approuvé la diffusion publique, pour commentaires,  d’un projet révisé du nouvel article 7 (Bénéfices des entreprises) du Modèle de Convention fiscale de l’OCDE et des commentaires qui s’y rapportent. L’objectif de ce nouvel article 7 est de permettre l’application complète du Rapport sur l’Attribution de Bénéfices aux Établissements Stables que l’OCDE a adopté en 2008. Les commentaires doivent être envoyés avant le 21 janvier 2010 à Jeffrey Owens, Directeur CPAF (jeffrey.owens@oecd.org).

L’OCDE publie un projet de commentaires portant sur l’application des conventions fiscales aux entités appartenant à l’État, y compris les fonds souverains

25-nov.-2009

du 25-nov-2009 au 31-jan-2010

Le Comité des Affaires fiscales de l’OCDE invite les commentaires du public sur des modifications aux Commentaires du Modèle de Convention fiscale de l’OCDE portant sur l’application des conventions fiscales aux entités appartenant à l’État, y compris les fonds souverains.  Les commentaires sur ce projet doivent être envoyés avant le 31 janvier 2010 à Jeffrey Owens, Directeur CPAF (jeffrey.owens@oecd.org).

OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

25-nov.-2009

from 25-Nov-2009 to 31-Jan-2010

The OECD Committee on Fiscal Affairs invites public comments on draft changes to the Commentary on the OECD Model Tax Convention dealing with tax treaty issues related to common telecommunication transactions. The Committee is considering the inclusion of these changes in the next update to the OECD Model Tax Convention, which is tentatively scheduled for the second part of 2010. Comments should be sent before 31 January 2010) to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).

L’OCDE publie un projet de commentaires portant sur des questions liées à l’application des conventions fiscales soulevées par des transactions courantes dans le domaine des télécommunications

25-nov.-2009

du 25-nov-2009 au 31-jan-2010

Le Comité des Affaires fiscales de l’OCDE invite les commentaires du public sur des modifications aux Commentaires du Modèle de Convention fiscale de l’OCDE portant sur des questions liées à l’application des conventions fiscales soulevées par des transactions courantes dans le domaine des télécommunications. Les commentaires sur ce projet doivent être envoyés avant le 31 janvier 2010 à Jeffrey Owens, Directeur CPAF (jeffrey.owens@oecd.org).

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.

Liechtenstein implements internationally agreed tax standard

11-nov.-2009

Liechtenstein has signed two additional Tax Information Exchange Agreements with Belgium and the Netherlands bringing to 12 the number of agreements it has on exchange of information for tax purposes and thus crossing the threshold for being considered to have substantially implemented the internationally agreed standard in this area.