Actualités & Evénements

Brunei ranked as implementing international information standard

18-août-2010

As a result of details provided to the Global Forum on Transparency and Exchange of Information for Tax Purposes, Brunei is now ranked in the category of jurisdictions that have substantially implemented the internationally agreed tax standard.

L’OCDE approuve la mise à jour 2010 des Principes applicables en matière de prix de transfert

22-juil.-2010

Le Conseil de l’OCDE a approuvé aujourd’hui la mise à jour 2010 des Principes applicables en matière de prix de transfert à l’intention des entreprises multinationales et des administrations fiscales. Les chapitres I à III ont été substantiellement révisés avec de nouvelles indications sur la sélection et l’application des méthodes de prix de transfert et sur l’analyse de comparabilité. Un nouveau chapitre IX sur les aspects prix de transfert des réorganisations d’entreprises a été ajouté.

L’OCDE approuve la mise à jour 2010 du Modèle de Convention fiscale de l’OCDE et le Rapport 2010 sur l'Attribution de bénéfices aux établissements stables

22-juil.-2010

Le Conseil de l’OCDE a approuvé aujourd’hui la mise à jour 2010 du Modèle de Convention fiscale de l’OCDE. Le contenu de cette mise à jour a été rendu public sous forme de projet le 21 mai et, suite à quelques modifications finales, a été approuvé par le Comité des affaires fiscales le 22 juin avant d’être soumis à l’approbation finale du Conseil. Une nouvelle version du Modèle de Convention fiscale de l’OCDE incluant les modifications résultant de cette mise à jour sera publiée en septembre.

U.S. Commissioner of Internal Revenue Douglas H. Shulman speaks before the OECD/BIAC

10-juin-2010

On 8 June, U.S. Commissioner of Internal Revenue Douglas H. Shulman spoke before the OECD/BIAC in Washington, D.C. Addressing the OECD and leaders in the international tax and business community, he discussed important developments of the past year from an international tax perspective that included the continued increased cooperation and coordination among countries on tax issues.

OECD releases report on granting of treaty benefits with respect to the income of collective investment vehicles

31-mai-2010

The OECD Committee on Fiscal Affairs has released a Report which contains proposed changes to the Commentary on the OECD Model Tax Convention dealing with the question of the extent to which either collective investment vehicles (CIVs) or their investors are entitled to treaty benefits on income received by the CIVs. These changes are expected to be included in the 2010 Update to the Model Tax Convention (the draft contents of which were released on 21 May 2010).

A boost to multilateral tax cooperation: 15 countries sign updated Convention on Mutual Administrative Assistance in Tax Matters

27-mai-2010

The OECD and the Council of Europe have developed a Protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters. Today, the updated Convention was presented to Ministers and Ambassadors attending the annual OECD Ministerial meeting held in Paris and was signed by 11 countries already Parties to the Convention (Denmark, Finland, Iceland, Italy, France, Netherlands, Norway, Sweden, Ukraine, the United Kingdom and the United States). In addition, Korea, Mexico, Portugal and Slovenia signed both the Convention and the amending Protocol.

Projet de mise à jour 2010 du Modèle de Convention fiscale

21-mai-2010

Le Comité des Affaires fiscales de l’OCDE vient de rendre public le projet de prochaine mise à jour du Modèle de Convention fiscale de l’OCDE (mise-à-jour 2010) qui a été préparé par le Groupe de Travail no 1 du Comité. La mise-à-jour sera soumise à l’approbation du Comité en juin et du Conseil de l’OCDE en juillet. Puisque toutes les modifications de substance incluses dans la mise-à-jour 2010 ont déjà été publiées dans divers projets pour commentaires, ce projet de mise-à-jour est publié pour information et non pour commentaires additionnels.

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).