11-juillet-2019
Français
Le Secrétariat du Forum mondial assiste le Maroc dans sa préparation à l’évaluation du second cycle, visant à évaluer sa conformité avec la norme internationale d’échange de renseignements sur demande. Cet examen sera lancé au troisième trimestre de 2020 et repose sur des termes de références renforcés qui incluent la disponibilité et l’accès aux renseignements concernant les bénéficiaires effectifs.
27-June-2019
English
This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.
27-June-2019
English
This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.
27-June-2019
English
In order to support the automatic exchange of information collected under the OECD's Model Mandatory Disclosure Rules on Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures, the OECD has designed the international legal and operational framework for MDR exchanges.
27-June-2019
English
This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.
27-June-2019
English
This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.
27-June-2019
English
This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.
27-June-2019
English
In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.
25-June-2019
English
Morocco becomes the 79th jurisdiction to sign the OECD's Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). The MCAA will enable consistent and swift implementation of transfer pricing reporting standards developed under Action 13 of the BEPS Action Plan.