Centre de politique et d'administration fiscales :Actualités et événements

Actualités & Evénements

Actualités

L'OCDE et les économies non membres conviennent de poursuivre les travaux sur les échanges de renseignements fiscaux

08-juin-2004

Les participants à une réunion du Forum mondial de l'OCDE sur la fiscalité qui s'est tenue à Berlin les 3 et 4 juin et qui rassemblait des représentants des pays de l'OCDE et des économies non membres ont convenu d'un processus visant à assurer des normes élevées en matière de transparence et d'échange de renseignements dans des conditions justes et équitables et qui permettent une concurrence fiscale loyale entre tous les pays.

Opening at the address at the Global Forum on Taxation, Berlin 3-4 June 2004

04-juin-2004

Address by Hans Eichel, Federal Minister of Finance, at the opening of the
OECD Global Forum on 3 June 2004 in Berlin.

Outcome, conclusion of the meeting of the OECD Global Forum on Taxation, Berlin 3-4 2004

04-juin-2004

Participants at a meeting of the OECD Global Forum on Taxation in Berlin on 3-4 June agreed on a process aimed at achieving high standards of transparency and information exchange in a way that is fair, equitable and permits fair tax competition between all countries.

Le Canada signe une convention internationale en matière fiscale

30-avr.-2004

Ottawa, le 29 avril 2004... Le Canada a signé la Convention concernant l'assistance administrative mutuelle en matière fiscale hier à Paris. La convention établit une structure permanente de lutte contre l'évasion fiscale à l'échelle mondiale en permettant l'échange de renseignements fiscaux sur une base multilatérale..

OECD and Italian Government Announce 2004 Fellowship in Memory of Alessandro Di Battista

30-avr.-2004

The Italian Government has generously established a fellowship in memory of the young Italian economist Alessandro Di Battista, who came from the Italian Ministry of Finance to work on tax analysis at the OECD and prematurely passed away in 2001. The fellowship is designed to allow a young Italian economist to be seconded to the Centre for Tax Policy and Administration in the Directorate for Financial, Fiscal and Enterprise Affairs, to receive training, conduct research and acquire experience at the OECD.

Proposed Clarification of the Permanent Establishment Definition

13-avr.-2004

Working Party No. 1 on Tax Conventions and Related Questions has been invited, by its delegates and representatives of the business community, to expressly include in the Commentary to the OECD Model Tax Convention some widely-accepted interpretations related to the permanent establishment concept. The proposals included in this public discussion draft are therefore intended to clarify some basic aspects of that concept. Comments on these proposals should be sent before 30 June 2004.

Taxation of Income from International Transport: Updating of the Commentary to the OECD Model Tax Convention

13-avr.-2004

In consultation with representatives of the airline and shipping industries, Working Party No. 1 of the OECD Committee on Fiscal Affairs has revised the Commentary on Article 8 of the Model Tax Convention (which deals with income from the operation of ships and aircraft in international traffic) in order to take account of the evolution in international transport activities. This note includes these changes. Comments on the note should be sent before 30 June 2004 to jeffrey.owens@oecd.org and jacques.sasseville@oecd.org

Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention

05-avr.-2004

Paragraph 2 of Article 15 of the OECD Model Tax Convention provides that a non-resident employee who performs services in a country is not subject to tax in that country under certain circumstances. The exact scope of the paragraph is sometimes unclear when services are provided through intermediaries. This discussion draft includes draft proposals for clarification of the Commentary on Article 15 that have been prepared by a small drafting group (these draft proposals have not yet been discussed by Working Party No. 1 on Tax Conventions and Related Questions, which is the sub-group of the OECD Committee on Fiscal Affairs responsible for updating the OECD Model Tax Convention).

Publication par l'OCDE du Rapport d'étape 2004 sur les pratiques fiscales dommageables

22-mars-2004

L'OCDE a publié un rapport sur les progrès réalisés dans la lutte contre les pratiques fiscales dommageables. Le rapport met essentiellement l'accent sur les travaux portant sur les pays Membres de l'OCDE. Il fait également le point sur d'autres aspects des travaux entrepris depuis la diffusion du dernier rapport d'étape en 2001.

Memorandum of understanding signed at the OECD-Vienna Multilateral Tax Centre

11-mars-2004

Ambassador Ulrich Stacher of Austria and Mr Jeffrey Owens, Director of the Centre for Tax Policy and Administration, signed a memorandum of understanding on the implementation of the multilateral tax programme at the OECD-Vienna Multilateral Tax Centre.

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