Actualités & Evénements

Actualités

Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns

30-mars-2006

This report briefly describes the use of pre-populated returns that has become a feature of the personal tax systems in a number of countries over the last decade or so. In doing so, it elaborates on a number of critical success factors for efficient and effective arrangements (e.g., comprehensive third-party reporting systems, high integrity taxpayer identifiers, compatible legislative framework, and effective use of technology), bearing in mind the objective of providing as many taxpayers as possible with a pre-filled return that is largely complete.

Les pays de l'OCDE se félicitent de la participation du Chili aux travaux de l'OCDE sur la fiscalité

24-mars-2006

Les 30 pays membres de l'OCDE ont convenu d'inviter le Chili à participer aux travaux du Comité des affaires fiscales, reconnaissant ainsi le rôle que le Chili a joué dans le domaine de la politique et de l'administration fiscales. Les autres pays observateur au Comité des affaires fiscales sont l'Argentine, la Chine, la Russie et l'Afrique du sud.

Management of Email

14-mars-2006

This report outlines the findings from a 2005 survey of revenue bodies in six member countries (i.e. Australia, Canada, New Zealand, the Netherlands, UK and US) of solutions implemented, both administrative and technical, to manage email communications with citizens.  It also includes additional insights provided by delegates during discussion of a draft version of this report at the FTA Taxpayer Services Sub-group meeting in September 2005.

Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns

14-mars-2006

This report briefly describes the use of pre-populated returns that has become a feature of the personal tax systems in a number of countries over the last decade or so. In doing so, it elaborates on a number of critical success factors for efficient and effective arrangements (e.g., comprehensive third-party reporting systems, high integrity taxpayer identifiers, compatible legislative framework, and effective use of technology), bearing in mind the objective of providing as many taxpayers as possible with a pre-filled return that is largely complete.

Application Software Solutions Being Used to Support the Technical Architecture of Selected Revenue Bodies

14-mars-2006

This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration.  This information is intended to complement the guidance in the note ‘Achieving Success with Electronic Services – The Importance of Having a Sound Business Architecture’ issued in April 2005.

Strategies for Improving the Take-up Rates of Electronic Services

14-mars-2006

This note summarises the findings of a survey across 8 member countries to gather information on the key strategies employed to promote increased take-up of electronic services.

Récentes initiatives de l’OCDE destinées à résoudre des différends fiscaux internationaux

08-févr.-2006

Le Centre de politique et d’administration fiscale de l’OCDE (le CPAF) organise, en coopération avec le BIAC, une consultation entre les milieux d’affaires et les pouvoirs publics sur les initiatives récentes de l’OCDE destinées à améliorer les procédures de règlement des différends dans le cadre des conventions fiscales. Cette réunion de consultation aura lieu le lundi 13 mars 2006, à Tokyo.

Improving tax treaty benefits for collective investment funds

03-févr.-2006

Over 115 participants representing the tax authorities from 29 countries and tax specialists of the financial sector (including collective investment funds, security custodians and real estate investment trusts) met in Paris on 1-2 February 2006 to discuss a number of issues related to the application of tax treaties to collective investment.

Italie deviendra la 12ème Partie à la Convention conjointe de l'OCDE et du Conseil de l'Europe concernant l'assistance administrative mutuelle en matière fiscale

03-févr.-2006

Le 1er mai 2006, Italie deviendra la 12ème Partie à la Convention conjointe de l'OCDE et du Conseil de l'Europe.

Consultation with Business on the Attribution of Profits to Permanent Establishments

25-janv.-2006

The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments.  That meeting will take place on Friday, 31 March 2006, in Paris at the OECD offices.




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Étude spéciale : L'importance relative des impôts directs et indirects

Statistiques des recettes publiques 1965-2006: Edition 2007

Rapport

Le Comité des affaires fiscales publie un nouveau rapport qui indique les progrès accomplis dans la mise en oeuvre de l'ensemble des mesures énoncées dans le rapport intitulé Améliorer l'accès aux renseignements bancaires à des fins fiscales et publié en avril 2000. Le Comité a publié son premier rapport d'étape en 2003.

Améliorer l'accès aux renseignements bancaires à des fins fiscales : Rapport d'étape 2007

User's Handbook (anglais uniquement)

This handbook is a guide for anyone directly or indirectly involved in the Committee on Fiscal Affairs' partnership programme with Non-OECD Economies and sets out practical information about its operation.

Handbook - Developing Partnerships with Non-OECD Economies

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue