Actualités & Evénements

Actualités

Strengthening tax systems for development

12-mai-2010

The first meeting of the OECD’s informal Task Force on Tax and Development held yesterday agreed to assist developing countries to develop effective tax systems. Taxes, as India’s Revenue Secretary, Sunil Mitra, pointed out, are the key mechanism for achieving development goals.

The Task Force included OECD tax and development communities with international organizations, NGOs and business. 

The Task Force will reduce duplication, enable key stakeholders to work together and focus on developing countries needs and escape from aid dependency.

Fiscalité : le montant moyen des charges fiscales sur les revenus des employés a diminué dans la plupart des pays de l’OCDE l’année dernière

10-mai-2010

L’année dernière, le montant moyen des impôts et le poids des contributions sociales sur les revenus du travail ont légèrement diminué dans 24 des 30 pays de l’OCDE alors que  les gouvernements ont lutté afin de soutenir leur économie éprouvée par la plus grave récession depuis des décennies.

FTA Guidance Notes on E-Auditing Standards

10-mai-2010

Rapid developments in information and communication technology have had a great influence on the way of doing business, particularly in relation to business and accounting systems. Developments include integrated accounting systems, Enterprise Resource Planning (ERP) systems, automated internal audit measures and E-invoicing. The OECD has released a package of standards, in the form of five guidance notes, that leverage off these development and which are aimed at reducing the costs of tax compliance for businesses.

OECD releases discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

23-avr.-2010

From 23 April to 31 July 2010

The OECD Committee on Fiscal Affairs invites public comments on draft changes to the Commentary on Article 17 of the OECD Model Tax Convention, which deals with cross-border income derived from the activities of entertainers and sportsmen. Comments on these proposed changes (which will not be included in the next update to the Model Tax Convention scheduled for approval in June 2010) should be sent before 31 July 2010 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
 

L’OCDE publie un projet pour commentaires portant sur des questions liées à l’application de l’article 17 (Artistes et Sportifs) du Modèle de Convention fiscale de l’OCDE

23-avr.-2010

du 23 avril au 31 juillet 2010
Le Comité des Affaires fiscales de l’OCDE invite les commentaires du public sur des propositions de modification des Commentaires sur l’article 17 du Modèle de Convention fiscale de l’OCDE concernant les revenus transfrontaliers tirés des activités des artistes et sportifs. Les commentaires sur ces propositions de modification (qui ne feront pas partie de la prochaine mise à jour du Modèle de Convention fiscale dont l’approbation est prévue pour juin 2010) doivent être envoyés avant le 31 juillet 2010 à Jeffrey Owens, Directeur CPAF (jeffrey.owens@oecd.org).

Programmes to reduce the administrative burden of tax regulations - follow up report

21-avr.-2010

Reducing administrative burdens is a priority in many countries. This report by the OECD’s Forum on Tax Administration is based on a survey of 20 OECD member countries, describes the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets. It describes the opportunities and barriers to burden reductions, citing a number of revenue body approaches and case studies. The report should be of assistance to tax policy makers and officials of revenue bodies engaged in or considering new burden reduction projects.

Tax reference model – application software solutions being used to support revenue administration in selected countries

21-avr.-2010

Most revenue bodies have taken a unique approach to the selection & development of IT applications to support their business. Very little has yet been done to develop common solutions to common business needs. This report describes a capability model and explores the approaches, commercial solutions purchased or custom-built solutions developed, by twenty OECD FTA member countries against this capability model. Revenue bodies can see which commercial vendors and products have been used by others and consult with them on subjects such as capability and performance.

Survey of trends and developments in the use of electronic services for taxpayer service delivery

21-avr.-2010

The OECD FTA surveys member and selected non-member countries to assess revenue body progress with, and plans for, the deployment of modern electronic services in taxpayer service delivery. The latest survey report (also available in French and Spanish) contains an extensive assessment of the use of modern technology to deliver modern electronic services. It updates earlier research, and aims to provide a shared understanding amongst all revenue bodies on the stage of maturity of our industry in the development, delivery and effectiveness of electronic services.

Fiscalité : la Convention révisée de l’OCDE et du Conseil de l’Europe stimulera la coopération multilatérale

06-avr.-2010

L’OCDE et le Conseil de l’Europe  se sont accordés sur une mise à jour d’une convention internationale qui vise à aider les États à mieux appliquer leur législation fiscale, dans le cadre des efforts internationaux pour lutter contre la fraude fiscale transnationale.

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.




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