Actualités & Evénements

OECD provides Update on Work on Treaty Relief for Collective Investment Vehicles and other Portfolio Investors

18-juil.-2008

An Informal Consultative Group of business and government representatives continues its work on improving the procedures for claiming treaty benefits, while protecting compliance interests of governments. This update reflects progress made in the past year on technical issues relating to granting treaty benefits with respect to income of collective investment vehicles, as well as procedural issues that affect portfolio investors more generally. The final report of the Group is expected to be presented to the Committee on Fiscal Affairs in January 2009.

Remboursements de la TVA/TPS payée à l’étranger – Quels sont les problèmes rencontrés et les coûts subis par votre entreprise ?

02-juil.-2008

L’OCDE essaye d’estimer les montants de TVA supportée à l’étranger que les entreprises ont des difficultés à récupérer. Les entreprises sont invitées à compléter ce questionnaire avant le samedi 20 septembre 2008.

Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

02-juil.-2008

Drawing largely on the experience of national revenue bodies in advanced economies, this guidance note provides practical guidance to revenue bodies on the development of a strategic approach to the monitoring of taxpayers' compliance with tax laws.

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

01-juil.-2008

In January 2008 the OECD published its first consultation paper on the fundamental concepts of applying value added taxes to cross-border supplies of services and intangibles. Comments received in the light of that consultation were supportive of the suggested OECD approach of taxation.

The OECD is now publishing its second consultation document . This expands on the first paper in that it covers examples of supplies made under international framework agreements.

Please send your comments by Friday 17 October 2008.

Deuxième document de consultation sur l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels

01-juil.-2008

En janvier 2008, l’OCDE a publié un premier document de consultation sur les concepts de base qui sous-tendent l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels. Les commentaires reçus se sont révélés favorables à l’approche proposée par l’OCDE.

L’OCDE publie à présent un deuxième document de consultation . Il développe les conclusions du premier document en couvrant des exemples de prestations rendues en exécution d’accords cadres internationaux.

Merci d’envoyer vos commentaires avant le 17 octobre 2008.

Foreign VAT/GST Refunds – What problems and costs does your business incur when recovering VAT/GST abroad?

01-juil.-2008

The OECD is attempting to estimate the amounts of VAT that businesses are unable to recover, when incurring VAT in foreign countries. Businesses are invited to complete this questionnaire  by Saturday 20 September 2008.

Public comments on the First Consultation Document on applying VAT/GST to cross-border Trade in Services and Intangibles – Emerging Concepts for Defining Place of Taxation

30-juin-2008

In January 2008, the OECD Committee on Fiscal Affairs published a first Consultation Document  on Emerging concepts for Defining Place of VAT/GST Taxation of Cross-border Trade in Services and Intangibles. The OECD has now published the comments received on those emerging concepts.

OECD and international business community to hold meetings in Tokyo on key tax and investment issues

du 13-mars-2006 au 14-mars-2006

The OECD and the international business community are gearing up for a series of meetings next week in Tokyo to discuss ways that they can cooperate to reduce international tax disputes and as a result boost cross-border trade and investment.

L'OCDE lance un appel à commentaires sur l'application des méthodes transactionnelles fondées sur les bénéfices

du 28-févr.-2006 au 31-août-2006

L'OCDE lance aujourd'hui un appel public à commentaires sur une série de questions liées aux méthodes transactionnelles de profits.  Dans le cadre des procédures de suivi de la mise en oeuvre des Principes directeurs de 1995 en matière de prix de transfert, le Groupe de Travail N°6 du Comité des Affaires Fiscales de l'OCDE a retenu l'application des méthodes transactionnelles de bénéfices comme un des deux sujets à traiter en priorité.

Recent OECD Initiatives to Resolve International Tax Disputes

le 13-mars-2006

 The OECD Centre for Tax Policy and Administration (the CTPA) is organising, in cooperation with BIAC, a consultation between business and government on recent OECD initiatives to improve dispute settlement procedures under tax treaties.  The consultation meeting will take place on Monday, 13 March 2006, in Tokyo. 

Seminar on Tax Reform Trends held at the Institute for Fiscal Studies, Madrid

le 16-mai-2005

The main purpose was to provide an open debate regarding the alternatives of tax reform in different areas: corporate and wealth taxation, personal income tax and indirect taxes and green taxation.  A selected group of experts from the OECD, the Spanish Tax Administration and the academic world took part in the debate, providing an international perspective and a multidisciplinary approach which are both essential for the designing of any tax reform.  See presentation  (also in Spanish) by Jeffrey Owens of the Centre for Tax Policy and Administration.

Panel consultatif du Président sur la réforme fiscale fédérale

le 31-mars-2005

Discours et présentation (en anglais seulement) de Jeffrey Owens, Chef du Centre de politique et de l'administration fiscales de l'OCDE lors du panel consultatif du Président sur la réforme fiscale fédérale.  La conférence s'est tenue à San Francisco le 31 mars 2005.