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Publications & Documents


  • 30-septembre-2021

    Français

    Impôt sur les successions dans les pays de l’OCDE

    Le rapport examine le rôle que l’impôt sur les successions pourrait jouer pour accroître les recettes, lutter contre les inégalités et renforcer l’efficacité des systèmes fiscaux dans les pays de l’OCDE. Il contient des données concernant la répartition et l’évolution du patrimoine des ménages et des successions, étudie les arguments en faveur et contre l’imposition des successions en s’appuyant sur les travaux théoriques et empiriques existants, et examine la conception des impôts sur les successions et les donations dans les pays de l’OCDE. Le rapport propose en conclusion un certain nombre d’options de réforme que les gouvernements pourraient envisager afin d’améliorer la conception et le fonctionnement des impôts sur les transferts de patrimoine.
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  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: South Africa 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of South Africa. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Russian Federation 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of the Russian Federation. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Argentina. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Antigua and Barbuda. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 24-June-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Ukraine 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Ukraine. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 17-June-2021

    English

    Fighting Tax Crime – The Ten Global Principles, Second Edition

    First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows. Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
  • 15-June-2021

    English

    Webinar: The Role of Taxation in Achieving Gender Equality

    Experts from Platform for Collaboration on Tax Partners (IMF, OECD, UN and World Bank), governments, think tanks, academia, and civil society will discuss how tax policy and tax and customs administrations can affect gender equality, especially in the context of the COVID-19 pandemic, explore advances in data collection and methodology and delve into the possibility of incorporating gender equality initiatives in tax reforms.

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  • 10-juin-2021

    Français, Excel, 6,435kb

    Les travaux de l'OCDE en matière de fiscalité

    Cette brochure met en avant les principaux domaines de travail du Centre de politique et d'administration fiscales de l'OCDE.

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  • 5-juin-2021

    Français

    Déclaration de M. Mathias Cormann, Secrétaire général de l'OCDE, sur les résultats de la réunion des ministres des Finances du G7

    M. Mathias Cormann, Secrétaire général de l’OCDE, a salué l’accord aujourd’hui des ministres des Finances du G7 concernant les éléments clés d’une réforme fiscale internationale, permettant de relever notamment les défis posés par la numérisation et la globalisation des économies.

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