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Publications & Documents


  • 8-novembre-2023

    Français

    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) - Rapport d'examen par les pairs sur l'échange de renseignements sur demande

    Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 8-novembre-2023

    Français

    Le Forum mondial publie huit nouveaux rapports d'évaluation par les pairs sur la transparence et l'échange de renseignements sur demande

    Le Forum mondial a publié aujourd'hui de nouveaux rapports d’évaluation par les pairs sur la transparence et l'échange de renseignements sur demande pour six de ses membres (Lettonie, Mauritanie, Pakistan, Pologne, Serbie et Thaïlande), ainsi que des rapports supplémentaires qui reflètent les progrès réalisés le Botswana et la Dominique dans la mise en œuvre de la norme d’ERD.

    Documents connexes
  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 8-November-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 8-November-2023

    English

    Fiscal equalisation and regional development policies - Is there a case for enhanced synergies?

    Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
  • 6-novembre-2023

    Français

    L'OCDE et l'IGF invitent les commentaires du public sur un projet de boîte à outil destinée à aider les pays en développement à faire face aux risques d'érosion de la base d’imposition et au transfert des bénéfices lors de la fixation du prix des minéraux

    L'OCDE sollicite les commentaires du public sur une boîte à outils complémentaire, conçue pour aider les pays en développement à relever les défis en matière de prix de transfert auxquels ils sont confrontés lorsqu'ils fixent les prix des minéraux. Cette boîte applique ce cadre de prix de transfert à un minerai spécifique (le lithium).

    Documents connexes
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