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.
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.
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.
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.
The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication.
The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF).
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.
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 Cameroun.
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 Gabon.
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 Sngal.
The Revenue Statistics in Latin America and the Caribbean publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB).
