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Actualités & Evénements
Actualités
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17-sept.-2009
With government budgets under pressure in many countries, revenue bodies have a critical role to play in achieving improved compliance with tax laws. This information note has been prepared to assist member revenue bodies achieve improved compliance with their VAT systems by sharing knowledge of recent developments in selected countries.
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17-sept.-2009
With government budgets under pressure in many countries, revenue bodies have a significant role to play in achieving improved compliance with tax laws. This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of income from SME/ self-employment activities.
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17-sept.-2009
This paper was prepared by Ralf Martin, London School of Economics, and Ulrich Wagner, Universidad Carlos III de Madrid, as a contribution to the project on Taxation, Innovation and the Environment. It presents a survey of firms’ responses to public incentives for energy innovation. A companion paper by the same authors, Econometric analysis of the impacts of the UK Climate Change Levy and Climate Change Agreements on firms’ fuel use and innovation activity, is available at www.oecd.org/env/taxes.
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11-sept.-2009
Aruba et les Antilles Néerlandaises ont signé des accords bilatérals d’échange de renseignements fiscaux avec 7 économies nordiques – le Danemark, les Iles Féroé, la Finlande, le Groenland, l'Islande, la Norvège et la Suède.
Cela fait entrer les deux juridictions dans la catégorie des « Juridictions qui ont substantiellement mis en place la norme fiscale internationale » dans le Rapport d’étape initialement publié par le Secrétariat de l’OCDE le 2 avril 2009. Huit juridictions sont entrées dans cette catégorie depuis avril.
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09-sept.-2009
On 7 September 2009, the OECD released the 2009 edition of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This edition incorporates an update of Chapter IV to reflect the latest developments in the area of dispute resolution as well as updates to the Foreword, Preface and Council Recommendation. It was released in time for the Conference Transfer Pricing and Treaties in a Changing World.
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04-sept.-2009
This paper compares CO2-related tax rate differentiation in motor vehicle taxes in OECD member countries – drawing on information available in the OECD/EEA database on instruments used for environmental policy, www.oecd.org/env/policies/database. It should be read in conjunction with the paper "The scope for CO2-based differentiation in motor vehicle taxes – in equilibrium and in the context of the current global recession", available at www.oecd.org/env/transport.
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A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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