Revenue Statistics in Asia and the Pacific is jointly produced by the Organisation for Economic Co-operation and Development (OECD)'s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden, Switzerland and the United Kingdom.
Le Rapport sur l'Action 5 etablit l'un des quatre standards minimums prevus par le projet BEPS que tous les membres du Cadre inclusif se sont engages a mettre en A uvre.
This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.
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.
Ce rapport propose des orientations pratiques pour les autorites fiscales pour la conception et la mise en A uvre des diverses solutions disponibles pour impliquer les plateformes numeriques, y compris les places de marche du commerce electronique dans la collecte efficace et effective de la TVA/TPS sur le commerce numerique de biens, de services et de biens incorporels.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing.
Las Directrices Internacionales sobre IVA presentan un conjunto de estandares aceptados internacionalmente y de recomendaciones de medidas destinadas a asegurar una adecuada coordinacion en la aplicacion de los sistemas nacionales de IVA dentro del contexto del comercio internacional.
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 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.
