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  • MPI Ethno. Forsch.  (1,225)
  • München BSB
  • OECD  (1,225)
  • International Energy Agency
  • Paris : OECD Publishing  (1,225)
  • Ankara
  • Taxation  (1,225)
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  • MPI Ethno. Forsch.  (1,225)
  • München BSB
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  • 1
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Bulgaria 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264447530
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bulgarien ; Taxation ; Bulgaria
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/62fefba0-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Pilier Un - Montant B : Cadre Inclusif sur le BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264566026 , 9789264617988 , 9789264865952
    Language: French
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Pillar One - Amount B: Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Dans le cadre de la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie convenue par le Cadre inclusif OCDE/G20 sur le BEPS en octobre 2021, le Montant B prévoit une approche simplifiée et rationalisée de l'application du principe de pleine concurrence aux activités de commercialisation et de distribution de produits de base dans le pays, en mettant particulièrement l'accent sur les besoins des pays à faible capacité. Le contenu du rapport a été incorporé dans les Principes directeurs de l'OCDE applicables en matière de prix de transfert.
    DOI: 10.1787/2a736abb-fr
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Egypt 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264380462
    Language: English
    Pages: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ägypten ; Taxation ; Egypt
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/f71584b9-en
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264996533
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kenia ; Taxation ; Kenya
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/348052b1-en
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  • 5
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264892910
    Language: English
    Pages: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Armenien ; Taxation ; Armenia
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/688ccd9d-en
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  • 6
    Online Resource
    Online Resource
    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – Kommentar zu den GloBE-Mustervorschriften (Säule 2), 1. Ausgabe : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666061
    Language: German
    Pages: 1 Online-Ressource (280 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition: Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 sind die steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindeststeuersatz liegt. Dieser Kommentar zu den GloBE-Vorschriften soll Steuerverwaltungen und Steuerpflichtigen Orientierungshilfen bei der Auslegung und Anwendung der Vorschriften geben. Damit fördert er eine einheitliche, kohärente Interpretation der GloBE-Vorschriften, die abgestimmte Besteuerungsergebnisse ermöglicht, wovon Steuerverwaltungen und Steuerpflichtige gleichermaßen profitieren. Der Kommentar erläutert, auf welche Ergebnisse die GloBE-Vorschriften abzielen, und erklärt die Bedeutung bestimmter Begriffe. Zudem veranschaulicht er die Anwendung der Vorschriften auf bestimmte Sachverhalte.
    DOI: 10.1787/fa25ee1e-de
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  • 7
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639157
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/40424254-en
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  • 8
    Online Resource
    Online Resource
    Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264814677
    Language: English
    Pages: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
    DOI: 10.1787/b849f926-en
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  • 9
    Online Resource
    Online Resource
    Standard internazionali per lo scambio automatico di informazioni a fini fiscali : Quadro per la comunicazione di informazioni in materia di cripto-attività e aggiornamento 2023 dello standard comune di comunicazione di informazioni (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920422 , 9789264622180 , 9789264499607
    Language: Italian
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Fin dalla sua approvazione nel 2014, lo Standard Internazionale per lo scambio automatico di informazioni a fini fiscali è stato attuato dalle giurisdizioni e dalle istituzioni finanziarie di tutto il mondo. Alla luce dell'esperienza acquisita e della crescente digitalizzazione dei mercati finanziari, è stata eseguita una revisione approfondita dello Standard. Di conseguenza, la presente pubblicazione comprende il Quadro per la comunicazione di informazioni in materia di cripto-attività (CARF) nonché le modifiche dello standard comune di comunicazione di informazioni (CRS), insieme ai relativi Commentari e ai quadri di riferimento per lo scambio di informazioni, quali approvati dal Comitato per gli Affari fiscali dell'OCSE, che ora costituiscono collettivamente gli standard internazionali per lo scambio automatico di informazioni a fini fiscali. Il CARF prevede lo scambio automatico di informazioni fiscalmente pertinenti sulle cripto-attività ed è stato sviluppato per far fronte ai rapidi processi di sviluppo e crescita del mercato in tale ambito e per garantire che i recenti progressi in termini di trasparenza fiscale su scala mondiale non siano gradualmente compromessi. Il CRS è stato modificato affinché taluni strumenti di moneta elettronica e le valute digitali della banca centrale rientrino nell'ambito di applicazione dello stesso. Sono state inoltre apportate modifiche per garantire che gli investimenti indiretti in cripto-attività tramite strumenti derivati e veicoli di investimento siano ora contemplati dal CRS. Sono state altresì apportate modifiche per rafforzare gli obblighi di adeguata verifica in materia fiscale e di comunicazione e per prevedere un'esclusione per le organizzazioni che siano effettivamente senza scopo di lucro. La presente pubblicazione include altresì la Raccomandazione dell'OCSE relativa agli Standard internazionali per lo scambio automatico di informazioni a fini fiscali, che comprende sia il CARF che il CRS emendato.
    DOI: 10.1787/fe0e5db1-it
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  • 10
    Online Resource
    Online Resource
    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers - Mise à jour 2023 (version abrégée) (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264734746 , 9789264550469 , 9789264645691
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2023 Update
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 170 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Ce rapport présente les dernières conclusions des examens par les pairs des cadres juridiques mis en place par les juridictions pour mettre en œuvre la norme EAR. Il complète les évaluations des cadres juridiques et les premiers examens de l'efficacité de leur mise en œuvre dans la pratique publiés en 2022, pour une centaine de juridictions qui ont été les premières à s'engager à débuter l'EAR. Il contient également les résultats des premiers examens par les pairs du Forum mondial concernant l'efficacité de la mise en œuvre de la norme par les juridictions commençant les échanges en 2019.
    DOI: 10.1787/e9381ca3-fr
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  • 11
    Online Resource
    Online Resource
    Pillar One - Amount B : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Keywords: Steuererhebungsverfahren ; Gewinnverlagerung ; Steuervermeidung ; Verrechnungspreis ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
    DOI: 10.1787/21ea168b-en
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  • 12
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Romania 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523326
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Rumänien ; Taxation ; Romania
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/a01f0330-en
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  • 13
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264319257
    Language: English
    Pages: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malta ; Taxation ; Malta
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/8145f488-en
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  • 14
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264647619
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kamerun ; Taxation ; Cameroon
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/495bcba9-en
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  • 15
    Online Resource
    Online Resource
    Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346000 , 9789264654808 , 9789264908574
    Language: French
    Pages: 1 Online-Ressource (333 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du sixième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2023, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/0cf5a79a-fr
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  • 16
    Online Resource
    Online Resource
    Боротьба з податковими злочинами: десять глобальних принципів – друге видання (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666023
    Language: Ukrainian
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Lutte contre la délinquance fiscale ‒ les dix principes mondiaux, deuxième édition
    Parallel Title: Parallele Sprachausgabe Fighting Tax Crime – The Ten Global Principles, Second Edition
    Parallel Title: Parallele Sprachausgabe Lucha contra los delitos fiscales – Los diez Principios Globales (Segunda Edición)
    Keywords: Governance ; Taxation
    Abstract: Вперше опублікований у 2017 році, посібник "Боротьба з податковими злочинами: Десять глобальних принципів" став першим всеохоплюючим документом у сфері боротьби з податковими злочинами. У ньому викладено десять основних принципів, що охоплюють правові, інституційні, адміністративні та оперативні аспекти, необхідні для створення дієвої та ефективної системи виявлення, розслідування та судового переслідування податкових злочинів, яка водночас дозволяє забезпечити дотримання прав обвинувачених платників податків. У другому виданні розглядаються нові виклики, зокрема боротьба з фахівцями, які сприяють податковим і посадовим злочинам, а також акцентується увага на розвитку міжнародного співробітництва у поверненні активів. На основі досвіду юрисдикцій з усіх континентів у звіті також висвітлено успішні справи, пов'язані з неправомірним використанням віртуальних активів, складні розслідування за участю об'єднаних оперативних груп та використання нових технологічних інструментів для боротьби з податковими та іншими фінансовими злочинами. Десять глобальних принципів є важливим елементом Діалогу ОЕСР в Осло — загальнодержавного підходу до боротьби з податковими злочинами та незаконними фінансовими потоками. До другого видання включено 33 звіти по країнах, в яких детально описуються національні системи боротьби з податковими злочинами, а також прогрес, якого досягли країни у впровадженні Десяти глобальних принципів. Ці звіти доступні окремо онлайн.
    DOI: 10.1787/2c4a39c8-uk
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  • 17
    Online Resource
    Online Resource
    Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2022 (version abrégée) : Cadre inclusif sur le BEPS : Action 5 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264483118 , 9789264620575 , 9789264836396
    Language: French
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 5 du Projet BEPS, les membres du Cadre inclusif OCDE/G20 sur l'érosion de la base et le transfert de bénéfices (BEPS) se sont engagés à lutter contre les pratiques fiscales dommageables en mettant l'accent sur l'amélioration de la transparence. Le standard minimum de l’Action 5 comprend la transparence par voie de l'échange spontané obligatoire de renseignements pertinents sur les décisions spécifiques aux contribuables. L'échange de renseignements sur les décisions fiscales est un outil essentiel pour améliorer l'accès des administrations fiscales aux informations pertinentes pour évaluer la situation fiscale de leurs entreprises contribuables et pour lutter efficacement contre l'évasion fiscale et autres risques liés au BEPS. Plus de 140 pays et juridictions participent au Cadre inclusif sur le BEPS et prennent part au processus d'examen par les pairs pour évaluer leur conformité au cadre de transparence. Des termes de référence spécifiques et une méthodologie ont été convenues pour les examens par les pairs, axant l'évaluation sur cinq éléments clés : le processus de collecte d'informations, l'échange de renseignements, la confidentialité des informations reçues, les statistiques sur les échanges de décisions et la transparence sur certains aspects des régimes de propriété intellectuelle. Ce rapport reflète les résultats du septième examen annuelle par les pairs de la mise en œuvre du standard minimum de l'Action 5. Le présent recueil inclut les versions en français des rapports d’examen du Bénin, du Burkina, du Congo, de la France, de Gabon, du Maroc, de la République démocratique du Congo et du Sénégal.
    DOI: 10.1787/0ed92692-fr
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    Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Language: English
    Pages: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/36cebf8e-en
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  • 19
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264404427
    Language: French
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Cameroon
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, 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.
    DOI: 10.1787/09ffaf2e-fr
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  • 20
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    Amended Common Reporting Standard XML Schema : User Guide for Tax Administrations (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Common Reporting Standard (CRS), as updated by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CRS information between tax administrations, the XML schema can also be used for domestic reporting of CRS information by Reporting Financial Institutions, to the extent permitted under domestic law of the relevant jurisdiction.
    DOI: 10.1787/dd7ee57a-en
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  • 21
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    Apporter la transparence fiscale dans le monde des crypto-actifs – une mise à jour : Rapport du Forum mondial à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20 (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Bringing Tax Transparency to Crypto-Assets – An Update: Global Forum Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport fait le point sur les travaux visant à mettre en application le Cadre de déclaration des crypto-actifs (CARF) récemment adopté par l’OCDE et le G20, qui étend l’échange automatique de renseignements à des fins fiscales au secteur des crypto-actifs. Le G20 a invité le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (le Forum mondial) à « s’appuyer sur ses procédures d’engagement et de suivi afin d’assurer une large mise en œuvre du [CARF] ». Aussi, le Forum mondial a préparé ce rapport dans le but de tenir le G20 informé des progrès de ses travaux. Il dresse un état des lieux des travaux du Groupe chargé du CARF récemment mis en place par le Forum mondial afin d’élaborer le processus d’engagement du Forum mondial à temps pour son lancement cette année, pour faire en sorte que toutes les juridictions concernées mettent en œuvre le CARF dans les délais impartis et dans le respect de règles du jeu équitables. À cet égard, il convient d’observer que 58 juridictions membres du Forum mondial ont déjà fait part de leur intention de débuter les échanges prévus par le CARF en 2027. Ce rapport a été préparé par le Forum mondial afin d’étayer les discussions qui se tiendront à la réunion de juillet 2024 des ministres des Finances et des gouverneurs de banque centrale des pays du G20, à la demande de la Présidence brésilienne du G20.
    DOI: 10.1787/1247fef1-fr
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  • 22
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    Designing a National Strategy against Tax Crime : Core Elements and Considerations (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264605084
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Définir une stratégie nationale de lutte contre la délinquance fiscale : Principaux éléments et aspects à prendre en considération
    Keywords: Steuerstrafrecht ; Kriminalpolitik ; OECD-Staaten ; Governance ; Taxation
    Abstract: Tax crimes negatively affect all countries, developed and developing alike. They obstruct governments’ ability to collect revenue and undermine trust in the legal and financial system which can lead to a wide range of adverse outcomes. Tax crime is often closely linked to other forms of serious domestic and transnational crime, such as money laundering, corruption, the trafficking of drugs or people, and terrorist financing. This report sets out the rationale for adopting a national strategy for countering tax crime and to support jurisdictions’ efforts in designing such strategies, drawing from the practices of members of the OECD’s Task Force on Tax Crimes and other Crimes (TFTC).
    DOI: 10.1787/0e451c90-en
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  • 23
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    Making Dispute Resolution More Effective – Simplified Peer Review, Pakistan (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264751637
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Pakistan ; OECD-Staaten ; G20-Staaten ; Taxation ; Pakistan
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Pakistan.
    DOI: 10.1787/9e56fbc7-en
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  • 24
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    Making Dispute Resolution More Effective – Simplified Peer Review, Cook Islands (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264751323
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Cookinseln ; OECD-Staaten ; G20-Staaten ; Taxation ; Cook Islands
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by the Cook Islands.
    DOI: 10.1787/bf483409-en
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  • 25
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    VITARA Reference Guide: Organization (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947764
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This reference guide on Organization presents the critical features to be considered in designing the organizational arrangements for a tax administration. It sets out the general principles and good practice of organizational design and describes common organizational structures adopted by tax administrations. It is important to note that organizational design is more than changing the organizational chart - it facilitates thinking on how, where, and when work across an organization is done. This guide is divided into six chapters highlighting the framework for organizational design, organizational models, the role of headquarters, field operations, and specialized units as well as the impact of new tax administration responsibilities on organizational design. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
    DOI: 10.1787/ab075e83-en
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  • 26
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    Mobilisation des recettes fiscales pour le financement de la santé au Cameroun (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264650404
    Language: French
    Pages: 1 Online-Ressource (101 p.)
    Keywords: Taxation ; Cameroon
    Abstract: Ce rapport analyse les mesures fiscales en lien avec la santé qui permettront au Cameroun de mobiliser davantage de recettes pour financer son système de santé. Les faibles performances de santé du Cameroun s’expliquent par le faible volume financier consacré à la santé (moins de 4 % du PIB) et la faible efficacité de la dépense publique de santé. Une trop grande part du financement de la santé provient des paiements directs des ménages, tandis que les dépenses publiques de santé sont insuffisantes. Cela est liée à un taux de pression fiscale faible et qui stagne depuis dix ans, dans un contexte de forte informalité et de faible réactivité des recettes fiscales à la croissance. Or, le potentiel de hausse des recettes fiscales est élevé selon les estimations du rapport. Quatre grands axes d’actions sont détaillés dans ce rapport : (i) élargir la base d’imposition en incitant à la formalisation et au recouvrement des taxes, (ii) accroître les recettes des impôts en lien avec la santé et améliorer leur conception ; (iii) avoir un recours accru aux recettes fiscales générales par des réformes progressives et favorisant la croissance et la formalisation ; (iv) réfléchir à une affectation souple d’une partie des recettes à la santé. Le rapport inclue un chiffrage des réformes proposées à court et moyen terme. Il discute également du financement de la couverture santé universelle et propose des mesures fiscales permettant de couvrir ses coûts.
    DOI: 10.1787/abd4be35-fr
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  • 27
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Israel 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788992
    Language: English
    Pages: 1 Online-Ressource (161 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Israel, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/c06214b4-en
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  • 28
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    Making Dispute Resolution More Effective – Simplified Peer Review, Seychelles (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264530225
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Seychellen ; OECD-Staaten ; G20-Staaten ; Taxation ; Seychelles
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Seychelles.
    DOI: 10.1787/ef6ffeec-en
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  • 29
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    Making Dispute Resolution More Effective – Simplified Peer Review, Botswana (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264638396
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Botsuana ; G20-Staaten ; Taxation ; Botswana
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Botswana.
    DOI: 10.1787/ad7c3811-en
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  • 30
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    Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges : OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Bénéficiaires effectifs et transparence fiscale – mise en œuvre et défis restants : Rapport de l’OCDE et du Forum mondial à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Steuertransparenz ; Eigentümer ; Steuervermeidung ; Internationale Zusammenarbeit ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report examines the critical role of beneficial ownership transparency in combating tax evasion and illicit financial flows. With reference to the G20 mandates in this area, the report delves into the progress made in implementing the beneficial ownership requirements set out in the standards on transparency and exchange of information for tax purposes. Offering a global perspective, the report assesses the current state of implementation across jurisdictions, analyses the peer review results on effective implementation for Exchange of Information on Request, together with best practices for strengthening beneficial ownership transparency in the global tax landscape. The report also highlights capacity building activities to assist jurisdictions in building robust beneficial ownership frameworks and concludes with possible future directions. This report was prepared by the OECD and Global Forum on Transparency and Exchange of Information for Tax Purposes to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.
    DOI: 10.1787/f95790b1-en
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  • 31
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    Making Dispute Resolution More Effective – Simplified Peer Review, Mauritius (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264668041
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Mauritius ; OECD-Staaten ; G20-Staaten ; Taxation ; Mauritius
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Mauritius.
    DOI: 10.1787/d3a8cf7e-en
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  • 32
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    Making Dispute Resolution More Effective – Simplified Peer Review, Nigeria (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633209
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Nigeria ; OECD-Staaten ; G20-Staaten ; Taxation ; Nigeria
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Nigeria.
    DOI: 10.1787/c9e066d0-en
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  • 33
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    Determining the Price of Minerals : A Transfer Pricing Framework for Lithium (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Prix des minéraux : Cadre de détermination des prix de transfert du lithium
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia para el litio
    Keywords: Lithium ; Verrechnungspreis ; OECD-Staaten ; Energy ; Taxation
    Abstract: In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as lithium, which is primarily used for battery production. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of lithium in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax lithium exports appropriately.
    DOI: 10.1787/a607ff0a-en
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  • 34
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    Crypto-Asset Reporting Framework XML Schema : User Guide for Tax Administrations (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Crypto-Asset Reporting Framework (CARF), as approved by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CARF information between tax administrations, the XML schema can also be used for domestic reporting of CARF information by Reporting Crypto-Asset Service Providers, to the extent permitted under domestic law of the relevant jurisdiction.
    DOI: 10.1787/578052ec-en
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  • 35
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    Online Resource
    Renforcer la transparence fiscale internationale dans le domaine immobilier – de la théorie à la pratique : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20 (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Strengthening International Tax Transparency on Real Estate – From Concept to Reality: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: En juillet 2023, à la suite d’une demande émanant de la Présidence indienne du G20, l’OCDE a présenté un rapport qui prônait un renforcement de la transparence fiscale sur les transactions immobilières et élaborait un certain nombre de solutions conceptuelles visant à améliorer l’architecture existante sur une base volontaire. Depuis lors, l’OCDE a mené des travaux techniques afin de mieux comprendre les besoins en information des administrations fiscales, les renseignements dont elles disposent déjà et les mesures à prendre pour accroître la transparence dans ce domaine. Dans ce contexte, ce rapport décrit les éléments essentiels à mettre en place pour améliorer la transparence en pratique. Les juridictions intéressées peuvent procéder par étape pour adopter ces éléments essentiels, en commençant par systématiser les échanges d’informations aisément disponibles, puis en se dirigeant progressivement vers des solutions plus structurelles propres à favoriser la coopération internationale dans le domaine de l’immobilier, en s’appuyant sur des sources de données fiables et des méthodes efficaces pour se procurer les renseignements pertinents à des fins fiscales. Ces solutions structurelles garantiraient également l’accès aux informations sur les bénéficiaires effectifs lorsque des biens immobiliers sont détenus par des entités ou des constructions juridiques. Ce rapport a été préparé par l’OCDE afin d’étayer les discussions qui se tiendront à la réunion de juillet 2024 des ministres des Finances et des gouverneurs de banque centrale des pays du G20, à la demande de la Présidence brésilienne du G20.
    DOI: 10.1787/38a1ac9e-fr
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  • 36
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    Making Dispute Resolution More Effective – Simplified Peer Review, Albania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264648036
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Albanien ; OECD-Staaten ; G20-Staaten ; Taxation ; Albania
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Albania.
    DOI: 10.1787/1ba69794-en
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  • 37
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    Online Resource
    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, July 2024) (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport sur la fiscalité du Secrétaire général de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G20 (G20 Brésil, juillet 2024)
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Internationales Steuerrecht ; Steuerharmonisierung ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: The report describes some of the key developments in international tax reform since February 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and on the implementation of the BEPS minimum standards. It also covers progress made in tax transparency and on tax and development, tax administration and consumption taxes, as well as dedicated segments on tax and inequality and tax policy developments. This report was prepared by the OECD ahead of the third meeting of G20 Finance Ministers and Central Bank Governors held under the Brazilian G20 Presidency from 25-26 July 2024, in Rio de Janeiro, Brazil.
    DOI: 10.1787/3bacc6e8-en
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  • 38
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    Online Resource
    Making Dispute Resolution More Effective – Simplified Peer Review, Egypt (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264691506
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Ägypten ; OECD-Staaten ; G20-Staaten ; Taxation ; Egypt
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Egypt.
    DOI: 10.1787/08921eb5-en
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  • 39
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    Online Resource
    VITARA Reference Guide: Human Resource Management (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This VITARA Reference Guide on Human Resource Management provides a good introduction into what human resource management (HRM) is, how it contributes to a tax administration’s performance, and how it is organized. It looks at some of the key areas of an effective HRM function and explores why they are important. The reference guide includes materials that are designed to cover good practices in the key areas of HRM. These good practices have helped to support tax administrations in the effective management of their human resources. Following the introduction, the reference guide is organized into six chapters highlighting HRM in a tax administration, the importance of HRM strategy, the organization of the HRM function, careers in a tax administration, the key areas of effective HRM, and the relevance of learning and development (L&D).
    DOI: 10.1787/6ef70142-en
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  • 40
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    Online Resource
    Définir une stratégie nationale de lutte contre la délinquance fiscale : Principaux éléments et aspects à prendre en considération (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264506596
    Language: French
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Designing a National Strategy against Tax Crime: Core Elements and Considerations
    Keywords: Governance ; Taxation
    Abstract: Les délits fiscaux ont un impact négatif sur tous les pays, qu'ils soient développés ou en voie de développement. Ils entravent la capacité des gouvernements à collecter des recettes et affaiblissent la confiance du public dans le système juridique et financier, ce qui peut entraîner des conséquences profondes et durables. La délinquance fiscale est souvent étroitement liée à d'autres formes graves de criminalité nationales ou transnationales, telles que le blanchiment d'argent, la corruption, le trafic de stupéfiants ou d'êtres humains et le financement du terrorisme. Ce rapport expose les raisons d'adopter une stratégie nationale de lutte contre la délinquance fiscale et de soutenir les efforts des juridictions dans l'élaboration de ces stratégies, en s'inspirant des pratiques des membres du groupe d'action de l'OCDE sur les délits à caractère fiscal et autres délits (TFTC).
    DOI: 10.1787/46365e94-fr
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  • 41
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    Administration fiscale 3.0 : La transformation numérique de l’administration de l’impôt (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264574212
    Language: French
    Pages: 1 Online-Ressource (84 p.)
    Parallel Title: Parallele Sprachausgabe Tax Administration 3.0: The Digital Transformation of Tax Administration
    Parallel Title: Parallele Sprachausgabe Administración Tributaria 3.0: La transformación digital de la administración tributaria
    Keywords: Taxation
    Abstract: On trouvera dans le présent rapport une façon d’envisager la transformation numérique des administrations fiscales qui conduirait à terme à des systèmes de prélèvements fluides et sans friction. Conformément au vœu exprimé par les Commissaires membres du Forum de l’administration de l’impôt, réunis en plénière, en 2019 à Santiago, le but est d’encourager la réflexion et le débat sur cette idée et son architecture.
    DOI: 10.1787/6c010f8f-fr
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  • 42
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    Online Resource
    Reform Management Specific Topics : Managing a Reform Program (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: This guide builds on the Reform Management Fundamentals: Setting up a Reform Program reference guide to provide an understanding of recognized good practices to ensure the success of implementing tax administration reform programs. It presents proven management practices for implementing reform projects that have been applied by tax administrations around the world. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
    DOI: 10.1787/1fc51bcf-en
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  • 43
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    Country-by-Country Reporting – Compilation of 2024 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264552364
    Language: English
    Pages: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2024 de rapports d’examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed six annual reviews in 2018, 2019, 2020, 2021, 2022 and 2023. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This seventh annual peer review report reflects the outcome of the seventh review which considered all aspects of implementation. It contains the review of 138 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/f3d3f36f-en
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  • 44
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    Online Resource
    Reform Management Fundamentals : Setting Up a Reform Program (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Keywords: Finanzverwaltung ; Reform ; OECD-Staaten ; Taxation
    Abstract: This reference guide provides a good grounding in what tax administration reform is, why it is important, what is involved in implementing it, and who should be involved in the reform process. The materials covered in this reference guide are designed to cover the key practices that have been proven to assist the management of reform efforts and will give the tax administrations the best chance of success in developing and implementing reform programs. This guide is divided into five chapters highlighting key terms and definitions, processes to develop and manage a reform program, and how to plan and manage a reform project. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
    DOI: 10.1787/4d33b619-en
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  • 45
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Sweden 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264461345
    Language: English
    Pages: 1 Online-Ressource (149 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sweden, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/d5c8f1b4-en
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  • 46
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    Online Resource
    2024 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2024 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation for the 21st Century” and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.
    DOI: 10.1787/24adfedf-en
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  • 47
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    Making Dispute Resolution More Effective – Simplified Peer Review, Zambia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264326071
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Sambia ; OECD-Staaten ; G20-Staaten ; Taxation ; Zambia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Zambia.
    DOI: 10.1787/8e481e74-en
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  • 48
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    Making Dispute Resolution More Effective – Simplified Peer Review, Lithuania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264971653
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Lithuania.
    DOI: 10.1787/aa0cbe35-en
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  • 49
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    Inspectores fiscales sin fronteras - Informe anual 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264925052
    Language: Spanish
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Inspectors Without Borders Annual Report 2024
    Parallel Title: Parallele Sprachausgabe Inspecteurs des impôts sans frontières – Rapport annuel 2024
    Keywords: Taxation ; Development
    Abstract: En el capítulo 1, se describe el papel de IFSF en el contexto cambiante de la fiscalidad internacional y el desarrollo. En el capítulo 2, se tratan los programas y las operaciones de IFSF. En el capítulo 3, se ofrece información sobre los ámbitos actuales y futuros de la asistencia técnica de IFSF. En el capítulo 4, se destacan los resultados obtenidos durante el último año. En el capítulo 5, se describe la participación de IFSF en eventos internacionales y los esfuerzos de comunicación de la iniciativa. Por último, en el capítulo 6, se expone el plan de trabajo para el año y ofrece una visión general de los objetivos y resultados del año anterior.
    DOI: 10.1787/6756fbdb-es
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  • 50
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    Making Dispute Resolution More Effective – Simplified Peer Review, Serbia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264871656
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Serbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Serbia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Serbia.
    DOI: 10.1787/a4f1f68a-en
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  • 51
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    Déclaration pays par pays – Recueil 2024 de rapports d’examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264535145
    Language: French
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2024 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Keywords: Taxation
    Abstract: 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 six revues annuelles effectuées en 2018, 2019, 2020, 2021, 2022 et 2023. 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 septième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l’examen de 138 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 Burkina Faso, le Cameroun, le Canada, le Congo, la Côte d’Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
    DOI: 10.1787/96722cc6-fr
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  • 52
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lithuania 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264762367
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Lithuania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/60e21789-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Sint Maarten 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264560468
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Sint Maarten ; Taxation
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Sint Maarten, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/f97c97df-en
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  • 54
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Ecuador 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776821
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ecuador ; Taxation ; Ecuador
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Ecuador, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/76eb159b-en
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  • 55
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    Strengthening International Tax Transparency on Real Estate – From Concept to Reality : OECD Report to G20 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le domaine immobilier – de la théorie à la pratique : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Fiskalische Transparenz ; Internationales Steuerrecht ; Grundeigentum ; Immobilien ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Since then, technical work has continued at OECD-level to refine the understanding of the information needs of tax administrations, the information they have available and the steps needed to deliver increased transparency in this area. Against this background, this report sets out the building blocks to bring increased transparency into practice. These building blocks can be adopted incrementally by interested jurisdictions, starting with maximising exchanges of readily available information between interested jurisdictions and progressively moving towards more structural solutions for international co-operation on real estate, underpinned by reliable data sources and efficient methods for receiving the information that is relevant for tax purposes. These structural solutions would also ensure access to beneficial owner information when real estate is held through legal entities or arrangements. This report was prepared by the OECD to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.
    DOI: 10.1787/fa2db2a4-en
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    Making Dispute Resolution More Effective – Simplified Peer Review, Jamaica (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264315600
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Jamaika ; OECD-Staaten ; G20-Staaten ; Taxation ; Jamaica
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Jamaica.
    DOI: 10.1787/981396cc-en
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  • 57
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    Making Dispute Resolution More Effective – Simplified Peer Review, Colombia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264799523
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Colombia.
    DOI: 10.1787/a4f4b804-en
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  • 58
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    Rapport sur la fiscalité du Secrétaire général de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G20 (G20 Brésil, juillet 2024) (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (28 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, July 2024)
    Keywords: Taxation
    Abstract: Ce rapport présente quelques-unes des évolutions marquantes des réformes de la fiscalité internationale intervenues depuis février 2024, y compris en ce qui concerne la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l’économie et la mise en œuvre des standards minimums du BEPS. Il couvre les avancées réalisées en matière de transparence fiscale et dans le domaine de la fiscalité et du développement, des administrations fiscales et des impôts sur la consommation, et s’intéresse à certains aspects liés à l’articulation entre fiscalité et inégalités et aux évolutions de la politique fiscale. Ce rapport a été préparé par l’OCDE avant la troisième réunion des ministres des Finances et des gouverneurs de banque centrale du G20 qui se tiendra sous la Présidence brésilienne du G20 les 25 et 26 juillet 2024 à Rio de Janeiro (Brésil).
    DOI: 10.1787/b7ee899a-fr
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    Making Dispute Resolution More Effective – Simplified Peer Review, North Macedonia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264526198
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Nordmazedonien ; OECD-Staaten ; G20-Staaten ; Taxation ; North Macedonia
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by North Macedonia.
    DOI: 10.1787/5f8fe671-en
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    Making Dispute Resolution More Effective – Simplified Peer Review, Antigua and Barbuda (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264477650
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Antigua und Barbuda ; OECD-Staaten ; G20-Staaten ; Taxation ; Antigua and Barbuda
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Antigua and Barbuda.
    DOI: 10.1787/29ce1684-en
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    Inspecteurs des impôts sans frontières – Rapport annuel 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264697102
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Inspectores fiscales sin fronteras - Informe anual 2024
    Parallel Title: Parallele Sprachausgabe Tax Inspectors Without Borders Annual Report 2024
    Keywords: Taxation ; Development
    Abstract: Le chapitre 1 permet de replacer l’initiative IISF dans un paysage de la fiscalité et du développement qui évolue rapidement. Le chapitre 2 dresse un état des lieux des programmes et des activités de l’IISF. Le chapitre 3 renseigne sur les domaines actuels et futurs couverts par l’assistance technique de l’IISF. Le chapitre 4 met en lumière les résultats obtenus au cours de l’année écoulée. Le chapitre 5 décrit la participation de l’IISF aux grands événements internationaux et ses efforts de communication. Enfin, le chapitre 6 expose le plan de travail élaboré pour l’année à venir et fait le point sur la réalisation des objectifs de l’an dernier.
    DOI: 10.1787/a614997d-fr
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  • 62
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Moldova 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264681361
    Language: English
    Pages: 1 Online-Ressource (133 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Moldawien ; Taxation ; Moldova, Republic of
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request (EOIR) in Moldova, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ae0c799e-en
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  • 63
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    Making Dispute Resolution More Effective – Simplified Peer Review, Belize (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264677456
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Belize ; OECD-Staaten ; G20-Staaten ; Taxation ; Belize
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Belize.
    DOI: 10.1787/455a3441-en
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  • 64
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    Fiscalité et inégalités : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20 (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Taxation and Inequality: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport, commandé par la présidence brésilienne du G20 en amont de la réunion des ministres des Finances et des gouverneurs des banques centrales du G20 de juillet 2024, contribue aux discussions sur le rôle des systèmes fiscaux dans la lutte contre les inégalités. Il explore comment les systèmes fiscaux peuvent atténuer ou exacerber les inégalités en se concentrant sur la répartition des revenus et des richesses et identifie des pistes possibles de réforme. Il met l'accent sur les défis fiscaux plus spécifiquement liés à la taxation des particuliers très fortunés, dont certains ont une dimension transfrontalière.
    DOI: 10.1787/816c9a41-fr
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  • 65
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    Tax and Development at the OECD : A Retrospective (2009-2024) (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fiscalité et développement à l’OCDE : Rétrospective de la période 2009-2024
    Keywords: Steuerpolitik ; Entwicklung ; OECD-Staaten ; Entwicklungsländer ; Taxation ; Development
    Abstract: This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through the BEPS Actions, the establishment of the Inclusive Framework on BEPS and negotiations on the Two Pillar Solution to Address the Tax Challenges of the Digitalising Economy, it shows how OECD initiatives have combined the momentum for multilateral tax co-operation with the increased focus on taxation in international development, to develop a range of tools, instruments and forums with wide participation from developing counties. Accompanying the move to multilateralism in tax matters, the OECD has also sought to increase the availability of data on taxation, for example through the Global Revenue Statistics Database, and support more integrated tax and development policy thinking, for example on the taxation of development assistance. Concurrently there has been a continuous growth in the OECD capacity building activities, now reaching over 30,000 officials in over 100 countries annually. Notable among these initiatives is the groundbreaking joint OECD/UNDP Tax Inspectors Without Borders initiative. The report features several case studies highlighting the impacts across various countries, as well as the wide range of partnerships forged by the OECD to harness taxation’s potential in advancing sustainable development.
    DOI: 10.1787/9db734bc-en
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    Administración Tributaria 3.0: La transformación digital de la administración tributaria (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264875753
    Language: Spanish
    Pages: 1 Online-Ressource (84 p.)
    Parallel Title: Parallele Sprachausgabe Tax Administration 3.0: The Digital Transformation of Tax Administration
    Parallel Title: Parallele Sprachausgabe Administration fiscale 3.0 : La transformation numérique de l’administration de l’impôt
    Keywords: Taxation
    Abstract: El presente informe ofrece una visión de la transformación digital de la administración tributaria, según la cual la tributación se convertirá con el tiempo en un proceso fluido y sin fricciones. El propósito de este documento de reflexión, solicitado por los Comisionados en la Reunión Plenaria del Foro de Administración Tributaria de la OCDE celebrado en Santiago en 2019, es promover el debate y el diálogo, tanto sobre la visión como sobre sus componentes básicos.
    DOI: 10.1787/f30c1100-es
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  • 67
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    Bénéficiaires effectifs et transparence fiscale – mise en œuvre et défis restants : Rapport de l’OCDE et du Forum mondial à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20 (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges: OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine l’importance cruciale de la transparence sur les bénéficiaires effectifs pour lutter contre la fraude fiscale et les flux financiers illicites. En se référant aux mandats confiés par le G20 dans ce domaine, ce rapport analyse les progrès effectués dans la mise en œuvre des règles relatives aux bénéficiaires effectifs dans les normes en matière de transparence et d’échange de renseignements à des fins fiscales. En adoptant une perspective mondiale, le rapport évalue l’état actuel de la mise en œuvre dans les différentes juridictions, analyse les résultats des examens par les pairs portant sur l’application effective de l’échange de renseignements sur demande, ainsi que les bonnes pratiques correspondantes pour renforcer la transparence sur les bénéficiaires effectifs dans le paysage de la fiscalité internationale. Le rapport met également en évidence les activités de renforcement des capacités pour aider les juridictions à mettre en place des cadres juridiques et pratiques solides sur les bénéficiaires effectifs et conclut avec de possibles futures orientations. Ce rapport a été préparé par l’OCDE et par le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales afin d’étayer les discussions qui se tiendront à la réunion de juillet 2024 des ministres des Finances et des gouverneurs de banque centrale des pays du G20, à la demande de la Présidence brésilienne du G20.
    DOI: 10.1787/ccc83f72-fr
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    Making Dispute Resolution More Effective – Simplified Peer Review, Sri Lanka (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264939073
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Gewinnverlagerung ; Steuererhebungsverfahren ; Sri Lanka ; OECD-Staaten ; G20-Staaten ; Taxation ; Sri Lanka
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Sri Lanka.
    DOI: 10.1787/2e4ba9e0-en
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    Making Dispute Resolution More Effective – Simplified Peer Review, Dominican Republic (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264460362
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Dominikanische Republik ; OECD-Staaten ; G20-Staaten ; Taxation ; Dominican Republic
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by the Dominican Republic.
    DOI: 10.1787/8da2ce62-en
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  • 70
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    Taxation and Inequality : OECD Report to G20 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fiscalité et inégalités : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Steuer ; Umverteilung ; Verteilungswirkung ; Verteilungsgerechtigkeit ; Reichtum ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report, commissioned by the Brazilian G20 Presidency ahead of the July 2024 G20 Finance Ministers and Central Bank Governors meeting, contributes to discussions on the role of tax systems in addressing inequality. It explores how tax systems can mitigate or exacerbate inequality with a focus on the distribution of income and wealth and identifies scope for potential reform. It zooms in on the specific tax policy and compliance challenges associated with taxing high-net-worth individuals (HNWIs), some of which have a cross-border dimension.
    DOI: 10.1787/8dbf9a62-en
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  • 71
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    Bringing Tax Transparency to Crypto-Assets – An Update : Global Forum Report to G20 Finance Ministers and Central Bank Governors (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Apporter la transparence fiscale dans le monde des crypto-actifs – une mise à jour : Rapport du Forum mondial à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20
    Keywords: Kryptowerte ; Steuertransparenz ; Steuer ; Internationale Zusammenarbeit ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report provides an update on the work to implement the recently agreed OECD/G20 Crypto-Asset Reporting Framework (CARF), which extends the automatic exchange of information for tax purposes to the crypto-asset sector. The G20 asked the Global Forum on Transparency and the Exchange of Information for Tax Purposes (Global Forum) to “build on its commitment and monitoring processes to ensure the widespread implementation of the [CARF]”. The Global Forum has accordingly prepared this report to update the G20 on the progress of its work. This includes an update on the work of the Global Forum’s recently established dedicated CARF Group to develop the Global Forum’s commitment process in time for its delivery this year, to ensure that all relevant jurisdictions implement the CARF according to agreed timelines to deliver an effective CARF based on a level playing field. In this regard it is noted that 58 Global Forum members have already announced their intention to commence exchanges under the CARF in 2027. This report was prepared by the Global Forum to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.
    DOI: 10.1787/b33c9aa1-en
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  • 72
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    Rapport d’étape 2024 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2024 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport évalue la portée des évolutions de la politique fiscale internationale sur la coopération fiscale internationale et présente une mise à jour du Rapport "Coopération fiscale pour le XXIe siècle" de 2022 et du Rapport d'étape de 2023. Les principes de coopération fiscale énoncés dans ces rapports sont d’autant plus essentiels dans le contexte de la mise en œuvre de l'impôt minimum mondial qui a pris effet au début de cette année. Ce rapport expose les avancées concrètes reflétant la vision de la coopération entre les administrations fiscales, en particulier dans le cadre de l'impôt minimum mondial. Il présente également les développements récents dans d’autres domaines de coopération fiscale que l'impôt sur les sociétés, que ce soit dans le cadre de l'échange d'informations entre les administrations fiscales ou d'autres initiatives de transparence fiscale portant sur l’imposition des personnes physiques. Enfin, il aborde les implications des évolutions du système fiscal international pour les pays en développement, à la fois dans le cadre des impôts directs et indirects ainsi que dans le contexte de la transformation numérique de l'administration fiscale. Ce rapport a été rédigé par l'OCDE en préparation de la réunion de mai 2024 des ministres des Finances et des Gouverneurs des Banques centrales du G7, à la demande de la présidence italienne du G7.
    DOI: 10.1787/2f69cb53-fr
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  • 73
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    Making Dispute Resolution More Effective – Simplified Peer Review, Jordan (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776845
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Jordanien ; OECD-Staaten ; G20-Staaten ; Taxation ; Jordan
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Jordan.
    DOI: 10.1787/3eecb325-en
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  • 74
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    Making Dispute Resolution More Effective – Simplified Peer Review, Costa Rica (Stage 1) : Inclusive Framework on BEPS: Action 14 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264422681
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Steuererhebungsverfahren ; Costa Rica ; OECD-Staaten ; G20-Staaten ; Taxation ; Costa Rica
    Abstract: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The initial peer review process was conducted in two stages. Stage 1 assessed countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focused on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. Following the conclusion of the initial peer review process in 2022, a continued monitoring process has started whereby all Inclusive Framework member jurisdictions will be subject to continued monitoring: jurisdictions that have "meaningful MAP experience" would undergo a full peer review process once every four years and those that do not would undergo a two-stage simplified peer review process. This report reflects the outcome of Stage 1 of the simplified peer review of the implementation of the BEPS Action 14 Minimum Standard by Costa Rica.
    DOI: 10.1787/a97baac0-en
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  • 75
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
    DOI: 10.1787/b81e8db8-en
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  • 76
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
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  • 77
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    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
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  • 78
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
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  • 79
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    Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
    DOI: 10.1787/9464d0c4-fr
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  • 80
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 81
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    Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
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  • 82
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
    DOI: 10.1787/97c44b82-fr
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  • 83
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
    DOI: 10.1787/5caa2288-en
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  • 84
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 85
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    Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
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  • 86
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    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
    DOI: 10.1787/0d570e99-en
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  • 87
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    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers 2022 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
    DOI: 10.1787/a0cbc79d-fr
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  • 88
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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  • 89
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264746619
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
    DOI: 10.1787/e8051e38-en
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  • 90
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    Handbuch Geldwäsche und Terrorismusfinanzierung für den Innen- und Außendienst der Steuerverwaltung (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264481541
    Language: German
    Pages: 1 Online-Ressource (89 p.)
    Parallel Title: Parallele Sprachausgabe Indicatoren van witwassen en terrorismefinanciering Handboek voor medewerkers van de Belastingdienst
    Parallel Title: Parallele Sprachausgabe Manuel de sensibilisation au blanchiment de capitaux et au financement du terrorisme à l'intention des contrôleurs des impôts
    Parallel Title: Parallele Sprachausgabe Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors
    Parallel Title: Parallele Sprachausgabe Lavado de activos y financiación del terrorismo : Manual para inspectores y auditores fiscales
    Keywords: Taxation
    Abstract: Finanzdelikte wie Steuerhinterziehung, Geldwäsche und Terrorismusfinanzierung gefährden die politischen und wirtschaftlichen Interessen von Staaten und Gebieten und sind eine ernsthafte Bedrohung für die nationale Sicherheit. Steuerkriminalität ist eine bedeutende Schwarzgeldquelle, weshalb den Steuerbehörden bei der Erkennung und Meldung von Geldwäsche und Terrorismusfinanzierung eine entscheidende Rolle zukommt. Das vorliegende Handbuch soll den Innen- und Außendienst der Steuerverwaltung, einschließlich Steuerfahndung, stärker für seine Rolle bei der Bekämpfung dieser illegalen Aktivitäten sensibilisieren.
    DOI: 10.1787/02c1eb46-de
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  • 91
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    Faciliter l'utilisation de renseignements fiscaux échangés dans le cadre d'une convention fiscale à des fins non fiscales (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264566965
    Language: French
    Pages: 1 Online-Ressource (21 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Facilitating the Use of Treaty-Exchanged Tax Information for Non-Tax Purposes
    Keywords: Taxation
    Abstract: À la demande de la présidence du G20, ce rapport du Secrétariat du Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales (Forum mondial) présente une approche visant à promouvoir et à rationaliser une utilisation élargie entre les juridictions intéressées. Cet objectif pourrait être atteint par la mise en œuvre d'accords de coopération : (i) entre les autorités compétentes pour l'échange d'informations à des fins fiscales, et (ii) entre les autorités fiscales et non fiscales au niveau national. L'approche envisage des procédures opérationnelles visant à réduire les obstacles à la mise en œuvre de l’utilisation élargie et à assurer le respect des exigences en matière de confidentialité et de protection des données.
    DOI: 10.1787/52c15ef7-fr
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  • 92
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    Facilitating the Use of Treaty-Exchanged Tax Information for Non-Tax Purposes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264906020
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Faciliter l'utilisation de renseignements fiscaux échangés dans le cadre d'une convention fiscale à des fins non fiscales
    Keywords: Taxation
    Abstract: Illicit financial flows (IFFs) have a cross-cutting nature and involve a diversity of crimes and offences transcending tax evasion, such as money laundering, terrorism financing and corruption. It is thus highly important for jurisdictions to adopt a whole-of-government approach to addressing them, notably through the sharing of information from tax to nontax authorities, which can include information exchanged under international tax agreements. This latter process is also known as the “wider use of treaty-exchanged information”. Wider use is envisaged by various international tax agreements, bilateral and multilateral, provided that certain conditions are met, usually where a similar use for non-tax purposes is allowed at the domestic level in both collaborating jurisdictions and where prior authorisation is granted by the jurisdiction providing the information. While several jurisdictions are interested in developing this form of co-operation as part of their whole-of-government approach to fighting IFFs, in practice they face operational challenges in implementing wider use, in particular with respect to the need to obtain consent from the jurisdiction providing the information.
    DOI: 10.1787/3172838e-en
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  • 93
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Paraguay 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264662810
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/07edaf33-en
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  • 94
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    Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
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  • 95
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    Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading : Enabling Integrity in the Energy Transition (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
    DOI: 10.1787/4ab9053e-en
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  • 96
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    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
    DOI: 10.1787/6f19e5ed-en
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  • 97
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935884
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Abstract: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
    DOI: 10.1787/cff0754d-en
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  • 98
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    Bricks, Taxes and Spending : Solutions for Housing Equity across Levels of Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    DOI: 10.1787/7a22f9a6-en
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  • 99
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    Civisme fiscal : Qu'est-ce qui motive les particuliers et les entreprises à payer des impôts ? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Language: French
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Keywords: Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
    DOI: 10.1787/4ce7612d-fr
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  • 100
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    Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Language: French
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Keywords: Taxation
    Abstract: 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 cinq revues annuelles effectuées en 2018, 2019, 2020, 2021 et 2022. 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 sixième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l'examen de 136 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 Burkina Faso le Cameroun, le Canada, le Congo, la Côte d'Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
    DOI: 10.1787/afe7bc49-fr
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