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Actualités & Evénements
Actualités
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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.
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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.
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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.
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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.
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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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22-mars-2010
L’OCDE a produit une série de recommandations destinée aux gouvernements du G20 afin de les aider à contenir l’escalade -qui atteint dans certains cas des niveaux sans précédent - de la dette publique. Les recommandations portent sur la stratégie, le rythme ainsi que les mesures à prendre et analysent les réformes qui peuvent renforcer les finances publiques sur le plus long terme.
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Andorra makes progress on exchange of information
24-févr.-2010
The Principality of Andorra has today signed tax information exchange agreements with the 7 Nordic economies (Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden). Accordingly, Andorra now moves into the category of jurisdictions considered to have substantially implemented the standard.
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12-févr.-2010
India hosted the second meeting of the Steering Group of the Global Forum on Transparency and Exchange of Information on 11 and 12 February 2010. The Steering Group, which guides the work of the Global Forum, considered the core documents required to launch the peer review process. It also examined the progress of the Global Forum in moving forward on the mandate given to it by the G20 in November 2009.
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10-févr.-2010
On 9 December 2009, the OECD Committee on Fiscal Affairs released for public comment a Public Discussion Draft of 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. The OECD has now published the comments received on this consultation draft.
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10-févr.-2010
Le 9 décembre 2009, le Comité des Affaires Fiscales de l'OCDE a publié, pour commentaires, un rapport incluant des modifications aux Commentaires du Modèle de Convention fiscale de l’OCDE portant sur la question de savoir dans quelle mesure les organismes de placement collectif ou les investisseurs dans ces organismes ont droit aux avantages des conventions fiscales à l’égard des revenus reçus par ces organismes. L'OCDE vient de publier les commentaires reçus sur ce document.
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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
