19-April-2018
English
Today’s revelations from the “Daphne Project” on the Maltese residence and citizenship by investment schemes underline the crucial importance of the the OECD’s work to ensure that the integrity of the OECD/G20 Common Reporting Standard (CRS) is preserved and that any circumvention is detected and addressed.
19-avril-2018
Français
Les impôts sur les salaires 2018, la publication annuelle de l’OCDE consacrée aux impôts prélevés sur les salaires dans les pays membres, paraîtra jeudi 26 avril à 11h00, heure de Paris (09h00 GMT).
19-avril-2018
Français
Pourquoi est-il essentiel de renforcer la coopération entre les autorités fiscales et les autorités chargées de lutter contre la corruption ? Coup de projecteur sur une session du Forum mondial 2018 de l’OCDE sur l’intégrité et la lutte anti-corruption : fiscalité contre corruption, l’enjeu de la coopération.
18-April-2018
English
Building on BEPS Action 4, this practice note has been prepared by the OECD under a programme of co-operation with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), to help guide tax officials on how to strengthen their defences against BEPS. Deadline for comment: 18 May 2018.
17-April-2018
English
The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in order to help prevent such abuse; and explained next steps the OECD will undertake to further address the issue, assisted by public input.
12-avril-2018
Français
Les régimes d’imposition de l’épargne et du patrimoine individuels sont très disparates, d’où les possibilités importantes qui s’offrent aux pouvoirs publics d’engager des réformes visant à améliorer à la fois l’efficience et l’équité de leurs systèmes fiscaux, selon deux nouveaux rapports de l’OCDE.
9-April-2018
English
The OECD has published 14 new and 2 updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of participating countries. The country profiles, which are now available for 44 countries, contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by countries themselves.
5-April-2018
English
Today, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) which for the first time includes activations by Panama. The OECD also released the second edition of the Common Reporting Standard Implementation Handbook.
4-April-2018
English
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.
4-April-2018
English
The OECD Network on Fiscal Relations across Levels of Government provides analysis and statistical underpinnings on the relationship between central and subcentral government, and its impact on efficiency, equity and macroeconomic stability.