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Publications & Documents


  • 6-octobre-2022

    Français

    14ème réunion du Cadre inclusif de l'OCDE et du G20 sur le BEPS

    Certaines sessions de la réunion plénière pourront être regardées en ligne par le public l'après-midi du jeudi 6 octobre, permettant d'avoir un aperçu des différents travaux liés à la fiscalité internationale entrepris par les pays et juridictions du Cadre inclusif qui compte plus de 135 membres à ce jour.

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  • 6-octobre-2022

    Français

    La Mongolie signe un accord historique afin de renforcer ses conventions fiscales et l'Afrique du Sud dépose un instrument pour la ratification de la Convention multilatérale BEPS

    La Mongolie 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 (la Convention BEPS).

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  • 4-octobre-2022

    Français

    Cadre inclusif sur le BEPS de l'OCDE et du G20 : Rapport d'étape septembre 2021-septembre 2022

    Il s'agit du sixième rapport annuel sur l’état d’avancement des travaux du Cadre inclusif sur le BEPS de l'OCDE et du G20. Ce rapport présente une vue d’ensemble des progrès accomplis par le Cadre inclusif OCDE/G20, couvrant la période comprise entre septembre 2021 et septembre 2022.

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  • 4-octobre-2022

    Français

    Déclaration pays par pays – Recueil 2022 de rapports d’examen par les pairs (version abrégée) - Cadre inclusif sur le BEPS : Action 13

    Dans le cadre du standard minimum de l’action 13, les juridictions se sont engagées à favoriser la transparence fiscale en demandant aux plus grands groupes d’entreprises multinationales de fournir la répartition globale de leurs revenus, impôts et autres indicateurs du lieu de l’activité économique. Ces informations sans précédent sur les opérations de ces groupes à travers le monde renforceront les capacités d’évaluation des risques des autorités fiscales. Le standard minimum de l’action 13 a été traduit dans des termes de référence spécifiques et une méthodologie aux fins du processus d’examen par les pairs. L’examen par les pairs du standard minimum de l’action 13 se déroule annuellement, avec déjà quatre revues annuelles effectuées en 2018, 2019, 2020 et 2021. Chaque examen annuel est consacré à différents aspects des trois éléments fondamentaux soumis à examen : le cadre juridique et administratif national, le cadre d’échange de renseignements, ainsi que la confidentialité et l’usage approprié des déclarations pays par pays. Ce rapport annuel d'examen par les pairs reflète les résultats du cinquième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l’examen de 134 juridictions qui ont fourni des législations ou des informations relatives à la mise en œuvre de la déclaration pays par pays. Le présent recueil inclut les versions en français des rapports d’examen des pays francophones suivants : la Belgique, le Bénin, le Cameroun, le Canada, le Congo, la Côte d’Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
  • 30-September-2022

    English

    Heads of tax administrations emphasise the importance of swiftly implementing the landmark global tax agreement and enhancing collaborative work on digital transformation

    Marking the 20th anniversary since its creation, the OECD's Forum on Tax Administration held its annual Plenary meeting in Sydney, Australia, on 28-30 September 2022. Tax commissioners from across the globe, including representatives from international organisations, regional tax administration bodies and business, came together for their first in-person Plenary for three years.

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  • 28-September-2022

    English

    Tax Administration 3.0 and Connecting with Natural Systems - Initial Findings

    The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified the automated connection of systems between tax administrations and business as one as one of core building blocks of seamless tax administration. This report, Tax Administration 3.0 and Connecting with Natural System: Initial Findings, explores this issue in the context of sharing and gig economy platforms and identifies the key questions for businesses and tax administrations to consider. It also lays the ground work for future collaboration by identifying a possible technical framework to support these connections. This report was developed by officials from Australia, Canada, Denmark, Ireland, Israel, Finland, the United Kingdom, and supported by the Secretariat of the OECD’s Forum on Tax Administration.
  • 28-September-2022

    English

    Bilateral Advance Pricing Arrangement Manual

    Dispute prevention is a fundamental tenet of tax certainty. Bilateral Advance Pricing Arrangements ('BAPAs'), in a growing number of cases, have successfully contributed to providing advance tax certainty to both taxpayers and tax administrations, ensuring predictability in the tax treatment of international transactions. However, stakeholders have identified obstacles that prevent an optimal use of BAPAs. In continuing with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Bilateral Advance Pricing Arrangement Manual ('BAPAM’) which is intended as a guide for streamlining the BAPA process. The BAPAM provides tax administrations and taxpayers with information on the operation of BAPAs and identifies 29 best practices for BAPAs without imposing a set of binding rules. As part of the BAPAM’s development, tax administrations have committed to assessing whether implementation of these best practices is appropriate, considering the circumstances of their own BAPA programme and the unique features of each BAPA application, so that the best practices are applied appropriately and with enough flexibility to improve current BAPA processes. The BAPAM also highlights what tax administrations expect from taxpayers in the BAPA process to facilitate a cooperative and collaborative process.
  • 28-September-2022

    English

    Tax Administration 3.0 and Electronic Invoicing - Initial Findings

    The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified electronic invoicing as one of the projects for further exploration. This report, Tax Administration 3.0 and Electronic Invoicing: Initial Findings, examines the current state of play on electronic invoicing based on a global survey. It also draws out some considerations that administrations exploring possible implementation or reform of such systems may wish to take into account. This report contains a number of case studies and examples from countries which have implemented electronic invoicing. This report was developed by officials from Canada, Chile, China (People’s Republic of), Hungary, Spain, and supported by the Secretariat of the OECD’s Forum on Tax Administration.
  • 28-September-2022

    English

    Tax Administration 3.0 and the Digital Identification of Taxpayers - Initial Findings

    The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified effective digital identity as one of the core building blocks for enabling seamless tax administration as it can help provide a secure connection between the systems of tax administrations and taxpayers. This report, Tax Administration 3.0 and the Digital Identification of Taxpayers: Initial Findings explores the current state of play on digital identity, the different domestic solutions adopted in a number of jurisdictions as well as the challenges related to cross-border processes. It also lays the groundwork for future collaborative work with business and other stakeholders in this area. This report was developed by officials from Australia, Canada, Finland, Indonesia, Spain, Norway, the United States, and supported by the Secretariat for the Forum on Tax Administration.
  • 28-September-2022

    English

    Digital Services - Supporting SMEs to Get Tax Right

    Digital Services: Supporting SMEs to get Tax Right, by the OECD Forum on Tax Administration (FTA), is the third report in the FTA’s Supporting SMEs to Get Tax Right Series. This report looks at how digital services can help SMEs comply with their tax obligations, leading to reduced burdens and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Canada Revenue Agency with the support of the Forum on Tax Administration’s Community of Interest on SMEs.
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