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  • 7-September-2022

    English

    Tax Capacity Building - A Practical Guide to Developing and Advancing Tax Capacity Building Programmes

    The report Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes aims to assist tax administrations globally in advancing their tax capacity building programmes by describing good practices, by looking at tools and approaches that improve co-ordination, and by sharing knowledge. While the report primarily focuses on the development of a tax administration’s own capacity-building programme, elements of this report may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by the domestic development agency or through the support of regional or multilateral initiatives.
  • 5-septembre-2022

    Français

    Déclaration du Secrétaire général sur le Centre de politique et d'administration fiscales

    Après 15 ans à l'OCDE, dont 10 ans en tant que Directeur du Centre de politique et d'administration fiscales (CTP), Pascal Saint-Amans quittera l'organisation à la fin du mois d'octobre 2022.

    Documents connexes
  • 5-septembre-2022

    Français

  • 30-August-2022

    English

    Funding the future - The impact of population ageing on revenues across levels of government

    Government revenues may be affected by economic growth and changes in demographics over time. The effect of economic growth can be captured by long-run buoyancy – responsiveness of government revenues to GDP growth – while the demographic effect can be captured by changes in labour income, asset income and consumption patterns over the life cycle, as well as population growth. This paper attempts to quantify the effect of population ageing on OECD tax revenues across different levels of government, by estimating error correction models of revenue buoyancies over the 1990 to 2018 period, by type of revenue, country and level of government. Multiple scenarios are used for the projections to 2040, which are combined with scenarios for the evolution of revenue bases using newly harmonized EU and UN National Transfer Accounts data as well as OECD Population Projections.
  • 25-août-2022

    Français

    Défis fiscaux soulevés par la numérisation de l'économie : commentaires reçus du public concernant le Rapport d'étape sur le Montant A du Pilier Un

    Le 11 juillet 2022, dans le cadre des travaux en cours du Cadre inclusif OCDE/G20 sur le BEPS visant à mettre en œuvre la Solution à deux piliers pour relever les défis fiscaux soulevés par la numérisation de l'économie, l'OCDE a sollicité les commentaires du public concernant le Rapport d’étape sur le Montant A du Pilier Un.

  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Portugal 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Portugal.
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Pakistan. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Poland. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Sint Maarten 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Sint Maarten. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 16-August-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Ecuador 2022 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Ecuador. It refers to Phase 1 only (Legal and Regulatory Framework).
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