Taxation About

 

Latest Releases

Books and Papers

Neutraliser les effets des dispositifs hybrides impliquant une succursale, Action 2
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317072e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutraliser-les-effets-des-dispositifs-hybrides-impliquant-une-succursale-action-2_9789264278813-fr
  • READ
Ce rapport de 2017 présente des recommandations portant sur des règles relatives aux asymétries impliquant des succursales de nature à aligner le traitement de ces structures sur le traitement des dispositifs hybrides décrit dans le Rapport de 2015...
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2316332e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/principes-de-l-ocde-applicables-en-matiere-de-prix-de-transfert-a-l-intention-des-enterprises-multinationales-et-des-administrations-fiscales-2017_tpg-2017-fr
  • READ
Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices pour l’application du « principe de pleine concurrence ».

Statistics

Tax on property
Click to Access:
    http://data.oecd.org/tax/tax-on-property.htm
  • DATA
Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes...
Empêcher l'octroi inapproprié des avantages des conventions fiscales, Action 6 - Rapport final 2015
Click to Access:
    http://oecd.metastore.ingenta.com/content/2315332e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/empecher-l-octroi-inapproprie-des-avantages-des-conventions-fiscales-action-6-rapport-final-2015_9789264278035-fr
  • READ
Endiguer l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) est une priorité absolue pour les pouvoirs publics des pays du monde entier. En 2013, les pays de l’OCDE et du G20 ont adopté un Plan d’action en 15 points, à...
The environmental tax and subsidy reform in Mexico
Click to Access:
    http://oecd.metastore.ingenta.com/content/a9204f40-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-environmental-tax-and-subsidy-reform-in-mexico_a9204f40-en
  • READ
In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical...
 
Focus


Cover Image Did You Know

Thematic Video on Taxation

In 2014, consumption taxes account for approximately one third of the total taxes collected in OECD countries. VAT is the main one, both in terms of revenue and geographical coverage.
 
 
Visit the OECD web site