Les Principes de l'OCDE applicables en matire de prix de transfertfournissent des lignes directrices pour l'application du principe de pleine concurrence Ce principe est le consensus international en matire de prix de transfert, c'est-dire pour la valorisation, aux fins fiscales, des transactions internationales entre entreprises associes.
TheOECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "e;arm's length principle"e;, which is the international consensus on transfer pricing, i.
Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries.
The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008.
Ce manuel est destine a aider les equipes d'evaluation et les juridictions examinees qui participent aux examens par les pairs et aux examens des non membres menes par le Forum mondial sur la transparence et l'echange de renseignements a des fins fiscales (le Forum mondial Il fournit des informations contextuelles generales sur le Forum mondial et sur le processus d'examen par les pairs.
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the "e;Global Forum"e;) peer reviews and non-member reviews.
The Global Forum on Transparency and Exchange of Information for Tax Purposes'sannual assessment of the legal and regulatory systems for the exchange of information in tax matters.
In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care.
This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the "e;arm's length principle"e; for valuation for tax purposes of cross-border transactions between associated enterprises.
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system.
Les impts sur les salaires fournissent des donnes sans quivalent sur l'impt sur le revenu vers par les salaris et sur les cotisations de scurit sociales qui s'appliquent sur les salaris et les employeurs dans les pays de l'OCDE.
Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries.
Les impots sur les salaires fournissent des donnees sans equivalent sur l'impot sur le revenu verse par les salaries et sur les cotisations de securite sociale s'appliquant aux salaries et aux employeurs dans les pays de l'OCDE.
Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries.
This annual information bulletin presents a survey of research in hand on the social and economic aspects of transport in over 400 specialised agencies which are mainly European (West and East) but in some cases American, Canadian or Australian.
Le Forum mondial sur la fiscalite qui reunit les pays membres de l'OCDE et des economies non membres, a instaure une evaluation annuelle des politiques de transparence et d'echange de renseignements fiscaux dans plus de 80 economies.
This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises.
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 international comparisons.
This Condensed Version of the OECD Model Tax Convention contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 17 July 2008.
This fourth annual assessment of transparency and tax information policies carried out by the OECD Global Forum on Transparency and Exchange of Information brings to 87 the number of countries covered by the report.
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries.
Les impots sur les salaires fournissent des donnees sans equivalent sur l'impot sur le revenu verse par les salaries et sur les cotisations de securite sociales qui s'appliquent sur les salaries et les employeurs dans les pays de l'OCDE.
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "e;unacceptable tax minimisation arrangements"e;.
Cette convention propose aux autorités fiscales un cadre juridique de coopération internationale sans violer la souveraineté nationale ni les droits des contribuables.
This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers.
In 2006, the Global Forum on Taxation, which includes both OECD and Non-OECD economies, launched an annual assessment of transparency and tax information exchange policies covering 82 economies.
En 2006, le Forum mondial sur la fiscalite, qui reunit des pays Membres de l'OCDE et des economies non membres, a instaure une evaluation annuelle des politiques de transparence et d'echange de renseignements fiscaux portant sur 82 economies.
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 international comparisons.
Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors.
L'imposition des familles actives apporte un clairage sur la faon dont l'impt sur le revenu et les cotisations de scurit sociale affectent la rpartition du revenu entre les diffrents types de famille dans les pays de l'OCDE.
Les impts sur les salaires fournit des donnes sans quivalent concernant l'impt sur le revenu vers par les salaris et les cotisations de scurit sociale qui s'appliquent sur les salaris et les employeurs dans les pays de l'OCDE.
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries.
To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred savings accounts.
Cette etude examine les enjeux de l'imposition des gains en capital des personnes physiques ainsi que les caracteristiques des systemes d'imposition de ces gains.
This annual publication presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD countries from 1965 onwards.
In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening.
Afin d'encourager la prise de risques, l'esprit d'entreprise et l'exploitation de leur avantage fiscal concurrentiel, un grand nombre de pays de l'OCDE ont procede, depuis une vingtaine d'annees, a une refonte de leur systeme d'impot sur le revenu des personnes physiques (IRPP), en general en abaissant les taux et en elargissant l'assiette d'imposition.
This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
