This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy.
Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources.
Publié pour la première fois en 2017, le rapport intitulé Lutte contre la délinquance fiscale : les dix principes mondiaux constitue le premier guide d’envergure sur la lutte contre la délinquance fiscale.
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time.
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles.
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time.
The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.
Widespread voluntary tax compliance plays a significant role in countries' efforts to raise the revenues necessary to achieve Sustainable Development Goals.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.
Tendances des impots sur la consommation presente des informations sur la taxe sur la valeur ajoutee/la taxe sur les produits et services (TVA/TPS) ainsi que sur les droits d'accise dans les pays membres de l'OCDE.
The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) with the financial support of the European Union and the Government of Japan.
Les donnees sur les recettes des administrations publiques, et sur le produit de la fiscalite en particulier, constituent la base de la plupart des travaux de description des structures economiques et d'analyse economique, et sont de plus en plus utilisees pour comparaisons internationales.
Les donnees sur les recettes des administrations publiques, et sur le produit de la fiscalite en particulier, constituent la base de la plupart des travaux de description des structures economiques et d'analyse economique, et sont de plus en plus utilisees pour comparaisons internationales.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.
The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) with the financial support of the European Union and the Government of Japan.
Die OECD-Verrechnungspreisleitlinien fr multinationale Unternehmen und Steuerverwaltungen errtern die Anwendung des Fremdvergleichsgrundsatzes, der den internationalen Konsens bei der Verrechnungspreisbestimmung darstellt, d.
