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Actualités & Evénements
Actualités
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01-févr.-2011
La planification fiscale agressive met en péril les recettes de nombreux pays. Ainsi, ces derniers ont mis au point des stratégies pour contrer la planification fiscale agressive. Ce rapport, qui a été approuvé par tous les pays membres de l’OCDE, traite d’une série d’initiatives allant de règles relatives à la communication préalable obligatoire de renseignements aux formes de discipline fiscale coopérative.
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01-févr.-2011
Aggressive tax planning is a major risk to the revenue base of many countries. Countries have developed a number of strategies to deal with aggressive tax planning. This report, approved by all OECD members, covers a range of approaches from mandatory disclosure rules to forms of co-operative compliance. The report provides a toolkit for those concerned with aggressive tax planning and recommends a careful review of the different approaches to inform both tax policy and compliance.
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22-déc.-2010
The OECD Committee on Fiscal Affairs invites public comments on draft Guidelines on Neutrality of VAT. These draft Guidelines consider the principles of neutrality in the context of international trade. It confirms that the burden of the value added taxes themselves should not lie on taxable businesses and that foreign businesses should not be discriminated in jurisdictions where they are not established or registered for VAT purposes. Comments should be sent before 23 March 2011 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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22-déc.-2010
Le Comité des Affaires Fiscales de l’OCDE fait appel aux commentaires du public pour son projet de Principes directeurs sur la neutralité de la TVA. Il confirme que la charge des taxes sur la valeur ajoutée elles-mêmes ne doit pas reposer sur les entreprises assujetties et que les entreprises étrangères ne doivent pas faire l’objet de discriminations dans les juridictions où elles ne sont ni établies ni enregistrées aux fins de la TVA. Les commentaires doivent être adressés avant le 23 mars 2011 à Jeffrey Owens, Directeur, CTPA (jeffrey.owens@oecd.org).
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12-nov.-2010
In his presentation of the Report on progress made against international tax evasion to G20 Finance Ministers, Pier Carlo Padoan noted that 500 information exchange agreements have been signed since last ministerial meeting in Gyeonju. More than 40 peer reviews have been initiated of which 8 are completed.
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29-oct.-2010
Beijing, 26-27 October 2010 – Tax and environment experts have concluded two days of sharing experience about how environmental tax reform can contribute to green growth.
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28-oct.-2010
This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas. The guidance draws on innovative work carried out by one of the leading revenue bodies in the OECD, and is supplemented by further practical guidance (including by way of many case study examples) from a number of other revenue bodies.
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28-oct.-2010
This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.
The note acknowledges that while there is no simple answer as to how best influence taxpayer behaviour, the findings described in the note suggest that revenue bodies adopt a compliance strategy which combines both a deterrence approach and a normative approach, as described in the note.
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27-oct.-2010
Vast amounts of tax are lost to offshore tax evasion every year. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion. What penalties are imposed, what interest rate is charged, what tax is due, what is the risk of criminal prosecution and imprisonment? This publication further addresses the issue of how best to design such initiatives.
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21-sept.-2010
Equitable and efficient tax systems and administrations have an important role to play in securing domestic funding for development, according to Angel Gurría. He added that African policy makers need to reform tax systems and generate revenues, to complement external sources of financing, such as official development assistance, remittances and foreign direct investment.
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www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
