Public finance and taxation

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

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

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

This report is the second edition of Tax Policy Reforms: OECD and Selected Partner Economies, which is an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time.

Les dix dernieres annees ont ete marquees par un gonflement sensible des flux transnationaux de capitaux et par un deplacement prononce de leur composition au profit des investissements de portefeuille, une bonne partie de ces capitaux etant geree par des organismes de placement collectif (OPC) residant dans les pays de l'OCDE, ainsi que dans des zones off shore en regime d'exoneration fiscale.

Dans de nombreux pays de l'OCDE, les questions relatives au federalisme budgetaire occupent le devant de la scene dans le debat politique.

La rapide mondialisation des echanges remet en question l'efficacite de nos systemes d'impots sur la consommation.

La taxe sur la valeur ajoute (TVA, galement connue sous le nom de Taxe sur les Produits et Services avec l'acronyme TPS dans certains pays de l'OCDE) est devenue une source essentielle de recettes pour les tats de toutes les rgions du monde.

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

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

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.

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

This report is the seventh edition of the OECD's Tax Administration Comparative Information Series.

The Revenue Statistics in Asian Countries 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 and with the financial support of the European Union.

Este informe forma parte de una nueva serie de publicaciones tituladas Anlisis de Polticas Fiscales de la OCDE.

L'edition 2017 des Principes de l'OCDE applicables en matiere de prix de transfert integre les modifications substantielles apportees en 2016 afin de refleter les changements et clarifications adoptes dans les rapport de 2015 sur les actions 8-10 (Aligner les prix de transfert calcules sur la creation de valeur) et l'action 13 (Documentation des prix de transfert et Declaration pays par pays) du Projet BEPS.

This report is part of a new series of publications entitled OECD Tax Policy Reviews.

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

L'application des conventions fiscales aux cas impliquant des societes de personnes souleve un certain nombre de questions complexes.

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

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

Value Added Tax (VAT; also knownas Goods and Services Tax,under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world.

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries.

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries.

This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore.

Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour le Burkina Faso.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Uganda.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Romania.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Panama.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Lesotho.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Dominica.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Brunei Darussalam.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Azerbaijan.

Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour le Maroc.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.

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.

Cette publication est la troisieme edition de la version abregee d'une autre publication de l'OCDE intitulee Modele de Convention fiscale concernant la revenu et la fortune, disponible sous feuillets mobiles, afin de permettre une mise a jour annuelle.

This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean.

Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour la Suisse.

This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Morocco.

Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government.

Cette publication phare annuelle contient des informations detaillees sur les impots payes sur les salaires dans les pays de l'OCDE.

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

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability.

This report highlights the key opportunities and challenges in establishing, operating, or improving advanced analytics functions in tax administrations.

This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems, in detail.