30-juin-2016
Français
Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices est une priorité des gouvernements à travers le monde. En 2013, l'OCDE et les pays du G20, qui ont travaillé ensemble sur un pied d'égalité, ont adopté un plan d'actions en 15 points pour lutter contre l'érosion de la base d'imposition et le transfert de bénéfices.
5-octobre-2015
Français
Le Projet OCDE/G20 de lutte contre l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) fournit aux États des solutions pour éliminer les brèches qui subsistent dans les règles internationales actuelles et permettent à des sociétés d’organiser la « disparition » de leurs bénéfices ou de transférer artificiellement ces bénéfices vers certains pays qui appliquent une fiscalité faible ou nulle.
12-May-2015
English
A public consultation on BEPS Action 3 (Strengthening CFC Rules) will be held in Paris at the OECD Conference Centre on 12 May 2015.
11-May-2015
English
A public consultation on BEPS Action 12 (Mandatory Disclosure Rules) will be held in Paris at the OECD Conference Centre on 11 May 2015.
5-May-2015
English
On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
4-May-2015
English
On 31 March 2015, interested parties were invited to comment on the discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
3-April-2015
English
Public comments are invited on a discussion draft which deals with action 3 (Strengthening CFC Rules) of the BEPS Action Plan.
31-March-2015
English
Public comments are invited on a discussion draft which deals with action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan.
17-February-2015
English
A public consultation on BEPS Action Item 4 (Interest deductions and other financial payments) was held in Paris at the OECD Conference Centre on 17 February 2015.
11-February-2015
English
On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.