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  • 8-June-2019

    English

    OECD Code of Liberalisation of Capital Movements

    I am happy to announce that OECD Ministers adopted last month the revised OECD Code of Liberalisation of Capital Movements, concluding thus the first revision in over 20 years. The Code is the only multilateral agreement and tool providing for the management of the full range of cross-border capital flows between its 36 members.

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  • 8-June-2019

    English

    OECD joins with Japan to fight financial crime by establishing new academy

    OECD Secretary-General Angel Gurría and Japan’s Minister of Finance Taro Aso presided today over a signing ceremony to establish a new centre of the OECD International Academy for Tax Crime Investigation in Wako, Japan.

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  • 8-June-2019

    English, PDF, 3,083kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Fukuoka, Japan) - June 2019

    This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 7-juin-2019

    Français

    La mise en œuvre de l’initiative sur la transparence fiscale produit des résultats concrets et convaincants

    Les efforts déployés par la communauté internationale pour accroître la transparence au moyen de l’échange automatique de renseignements sur les comptes financiers améliorent la discipline fiscale et génèrent des résultats tangibles pour les États du monde entier, selon de nouvelles données diffusées ce jour par l’OCDE.

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  • 6-June-2019

    English

    G20 Ministerial Symposium on International Taxation: For a globally fair, sustainable, and modern international tax system

    Mr. Angel Gurría, Secretary-General of the OECD, will be in Tokyo on 7 June 2019 to deliver a Keynote speech at the G20 High-level Symposium on Ageing and Financial Inclusion (GPFI Forum).

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  • 27-septembre-2018

    Français

    Australie, France, Japon et République Slovaque déposent leur instrument de ratification ou d’acceptation de de la Convention Multilatérale BEPS

    L’Australie, la France, le Japon et la République Slovaque ont déposé leur instrument de ratification ou d’acceptation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS auprès du Secrétaire général de l’OCDE, soulignant ainsi leur ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 26-September-2018

    English, PDF, 1,106kb

    Definitive MLI Position for Japan

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Japan, deposited with the instrument of ratification, approval, or acceptance.

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  • 17-September-2018

    English, PDF, 124kb

    Effective carbon rates: Key findings for Japan

    This country note for Japan provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 30-August-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website: http://oe.cd/bepsaction14.
  • 30-August-2018

    English

    OECD releases fourth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today’s publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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