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Publications & Documents


  • 21-novembre-2023

    Français

    Statistiques de l'impôt sur les sociétés 2023

    Statistiques de l'impôt sur les sociétés, une publication phare de l'OCDE, fournit des renseignements détaillés sur les systèmes d’imposition des sociétés et sur les activités économiques de milliers d’entreprises multinationales opérant dans le monde entier.

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  • 21-November-2023

    English

    Effective tax rates of MNEs - New evidence on global low-taxed profit

    The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
  • 20-novembre-2023

    Français

    L'Azerbaïdjan signe un accord historique afin de renforcer ses conventions fiscales

    L'Azerbaïdjan a signé aujourd'hui la Convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, lors d'une cérémonie de signature qui s'est déroulée à Bakou, devenant ainsi la 102e juridiction à adhérer à la Convention BEPS qui couvre maintenant plus de 1 900 conventions fiscales bilatérales.

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  • 20-November-2023

    English

    OECD framework for mapping and quantifying government support for business innovation

    This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
  • 16-novembre-2023

    Français

  • 16-novembre-2023

    Français

    Fidji rejoint la communauté internationale dans sa lutte contre l'évasion fiscale en devenant le 169ème membre du Forum mondial

    Fidji a rejoint la lutte internationale contre l'évasion fiscale en tant que 169e membre du Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales (Forum mondial). Fidji est le quatrième pays à rejoindre le Forum mondial en 2023, après l'Angola (mars 2023), le Zimbabwe (avril 2023) et la Sierra Leone (mai 2023).

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  • 15-novembre-2023

    Français

    Le Koweït adhère au Cadre inclusif sur le BEPS et participe à l'accord visant à relever les défis fiscaux soulevés par la numérisation de l'économie

    Le Koweït se joint aux efforts de la communauté internationale pour lutter contre l'évasion fiscale en adhérant au Cadre inclusif OCDE/G20 sur le BEPS, une collaboration internationale de plus de 140 membres.

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  • 14-November-2023

    English

    OECD releases information and statistics on Mutual Agreement Procedures

    The 2022 Mutual Agreement Procedures (MAP) Statistics, the 2022 MAP Awards and the 2023 Consolidated Information on MAP were released during the fifth OECD Tax Certainty Day where tax officials and stakeholders took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution.

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  • 14-November-2023

    English

    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

    Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
  • 10-novembre-2023

    Français

    Le Secrétaire général de l’OCDE, M. Mathias Cormann, salue l’engagement pris par 48 pays de mettre en œuvre, d’ici à 2027, la norme mondiale en matière de transparence fiscale pour les crypto-actifs

    Le Secrétaire général de l’OCDE, M. Mathias Cormann, se réjouit de pouvoir annoncer aujourd’hui que 48 pays et juridictions ont l’intention de mettre en œuvre, d’ici à 2027, le cadre mondial de transparence fiscale de l’OCDE pour la déclaration et l’échange de renseignements relatifs aux crypto-actifs.

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