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OECD Tax Policy Reviews: Slovenia 2018

This report is part of the OECD Tax Policy Reviews. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy...
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Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017

Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices pour l’application du « principe de pleine concurrence ».
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Unintended technology-bias in corporate income taxation

This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the...
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Corporate Effective Tax Rates

Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to...
Statistiques
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Recettes fiscales

Les recettes fiscales sont les recettes provenant des impôts sur le revenu et les bénéfices, des cotisations de sécurité sociale, des taxes prélevées sur les biens et les services, des prélèvements sur les salaires, des impôts sur le patrimoine et...

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