Public finance and taxation

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Kazakhstan.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Japan.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Indonesia.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Guernsey.

Endiguer l'rosion de la base d'imposition et le transfert de bnfices (BEPS) est une priorit absolue pour les pouvoirs publics des pays du monde entier.

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.

This annual flagship publication provides details of taxes paid on wages in OECD countries.

Cette publication phare annuelle contient des informations dtailles sur les impts pays sur les salaires dans les pays de l'OCDE.

This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries.

This annual flagship publication provides details of taxes paid on wages in OECD countries.

Les ratios de prlvements obligatoires calculs sur la base de donnes globales - appells galement taux implicites d'imposition - retiennent de plus en plus l'attention des responsables et des analystes parce qu'ils offrent l'une des solutions possibles pour mesurer les taux effectifs moyens d'imposition du travail, du capital, des mnages, des entreprises et de la consommation.

Cette etude est la sixieme d'une serie produite par le Centre de politique et d'administration fiscales de l'OCDE.

Les relations entre les divers niveaux d'administration font l'objet d'un examen permanent.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Bahamas.

Cette publication contient le rapport d'examen par les pairs 2018 sur l'echange de renseignements a la demande de la Belgique.

Cette publication contient le rapport d'examen par les pairs 2018 sur l'echange de renseignements a la demande de Monaco.

Cette publication contient le rapport d'examen par les pairs 2018 sur l'echange de renseignements a la demande de la France.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of New Zealand.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Monaco.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Hungary.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Ghana.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of France.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Estonia.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Belgium.

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries.

Emissions from energy use cause environmental and health damages and they also contribute to climate change.

This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.

Cette etude traite d'un sujet d'une actualite brulante : l'utilisation d'incitations fiscales pour attirer les investissements directs etrangers (IDE).

This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

Cet ouvrage est la version abregee de la publication de l'OCDE, Modele de Convention fiscale concernant le revenu et la fortune, disponible en feuillets mobiles afin de permettre une mise a jour annuelle.

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.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Jersey.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Italy.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of The Isle of Man.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of India.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Denmark.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Curacao.

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 report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics.

Ce rapport a ete prepare par le Comite des affaires fiscales afin d'examiner les moyens d'ameliorer la cooperation internationale relative a l'echange, a des fins fiscales, de renseignements detenus par les banques et les autres institutions financieres.

L'imposition des professions liberales et des autres activites de caractere independant dans le cadre de l'article 14 du Modele de Convention fiscale de l'OCDE pose certains problemes.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Qatar.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Mauritius.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Ireland.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Germany.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Cayman Islands.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Canada.