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Publications & Documents


  • 27-septembre-2022

    Français, Excel, 1,592kb

    Fiscalité et développement - Étude de cas : Établir des bases fiscales solides pour renforcer la mobilisation des ressources intérieures au Pérou

    Cette étude de cas révèle les importants progrès effectués par le Pérou pour renforcer la mobilisation de ses ressources intérieures, notamment à travers la mise en œuvre des normes internationales en matière de transparence fiscale et d'échange de renseignements, mais aussi sa volonté de lutter contre la planification fiscale agressive dans le domaine des prix de transfert et d’autres problématiques liées au BEPS.

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  • 26-septembre-2022

    Français

    Une délégation de l'OCDE et du Forum mondial s’est rendue au Burkina Faso pour discuter du Programme d'Appui à la Transition Fiscale en Afrique de l'Ouest

    Une délégation de l'OCDE et du Forum mondial s'est rendue à Ouagadougou au Burkina Faso du 19 au 20 septembre 2022, afin de discuter du Programme d'Appui à la Transition Fiscale en Afrique de l'Ouest (PATF) avec les parties prenantes dudit programme.

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  • 23-septembre-2022

    Français

    Le Secrétariat du Forum mondial organise une formation pour les fonctionnaires tunisiens sur l'assistance internationale sur le recouvrement des créances fiscales

    Trente-et-un fonctionnaires tunisiens chargés de la coopération administrative internationale et du recouvrement des impôts ont participé à cette formation, qui a permis de les sensibiliser à l'importance, aux défis et aux opportunités de l'assistance internationale en matière de recouvrement des créances fiscales comme outil de mobilisation des ressources internes.

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  • 22-September-2022

    English

    Impact Assessment of the OECD International Academy for Tax and Financial Crime Investigation: Main findings from the 2021 study

    To assess whether the OECD International Academy for Tax and Financial Crime Investigation is meeting its objective of strengthening the capacity of developing countries to combat illicit financial flows, the OECD completed an evaluation and impact assessment in 2021 designed to gauge its impact at the individual, organisational, and jurisdictional levels.

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  • 22-September-2022

    English

    Assessing tax relief from targeted investment tax incentives through corporate effective tax rates - Methodology and initial findings for seven Sub-Saharan African countries

    Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.
  • 21-septembre-2022

    Français

    La politique fiscale joue un rôle déterminant pour soutenir la reprise économique et amortir le choc sur les prix de l’énergie

    Selon un nouveau rapport de l’OCDE, la politique fiscale joue un rôle essentiel à l’heure où les pays s’efforcent de promouvoir la reprise économique après la pandémie de COVID-19 et de faire face aux conséquences de la hausse rapide des prix de l’énergie.

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  • 21-September-2022

    English

    Tax Policy Reforms 2022 - OECD and Selected Partner Economies

    This is the seventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year. In addition to providing an overview of tax policy reforms, and the macroeconomic and tax revenue context in which measures were introduced, the report also contains a Special Feature that examines government responses to rising energy prices and offers some policy recommendations in the event that prices remain high.
  • 16-septembre-2022

    Français

    La Bulgarie dépose un instrument pour la ratification de la Convention multilatérale BEPS

    La Bulgarie a déposé son instrument de ratfication de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et le transfert de bénéfices (la Convention BEPS) soulignant ainsi son engagement ferme à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 16-September-2022

    English

    Micro-data based insights on trends in business R&D performance and funding - Findings from the OECD microBeRD+ project

    This report presents new insights on trends in business R&D performance and funding, drawing on the micro-aggregated R&D and tax relief statistics collected for 21 OECD countries as part of the OECD microBeRD project. Micro-aggregated statistics provide an important input for policy analysis, highlighting important variations in business R&D performance and funding across industries and different types of firms that are hard to uncover based on aggregate R&D and tax relief statistics. They shed light on country and industry specific trends in the concentration of R&D activity, business R&D dynamics, the structure of R&D performance among different types of firms and the way that they fund their R&D activities. Such evidence can be relevant in assessing the contribution of different types of firms (e.g. young firms, foreign-controlled affiliates) and individuals (e.g. female R&D staff, doctorate holders) to research and development in the business sector and designing business R&D support policies.
  • 15-septembre-2022

    Français

    Pays-Bas

    Cette fiche pays présente la politique des Pays-Bas concernant l'exonération fiscale de l'APD.

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