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Cette publication est la dixième édition de la version complète du Modèle de Convention fiscale concernant le revenu et la fortune de l’OCDE. Cette version complète contient le texte intégral du Modèle de Convention fiscale tel qu'il se lisait 21...
English
Building on OECD previous analysis, this publication shows that Kazakhstan’s environmental payments (environmentally related taxes, non-compliance penalties and compensation for damage regulation) for industrial air pollutants, as currently applied,...
Russian
  • 24 Jul 2019
  • OECD
  • Pages: 150
Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of...
Sprawozdanie zawiera zmiany wytycznych OECD dotyczących cen transferowych w celu dostosowania wyników w zakresie cen transferowych do procesu tworzenia wartości. Zaktualizowane wytyczne koncentrują się na następujących kluczowych obszarach: kwestie...
Spanish, English, French, German
Toto vydání Směrnice o převodních cenách z roku 2017 zahrnuje podstatné revize provedené v roce 2016, aby odráželo vysvětlení a revize dohodnuté ve Zprávách o Akcích 8-10 BEPS z roku 2015 “Přizpůsobení převodních cen ekonomické aktivitě“ a Akci 13...
Turkish, Spanish, French, English, German, All
Ce rapport propose des orientations pratiques pour les autorités fiscales pour la conception et la mise en œuvre des diverses solutions disponibles pour impliquer les plateformes numériques, y compris les places de marché du commerce électronique...
English
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade...
French
  • 22 May 2019
  • OECD, International Transport Forum
  • Pages: 54
This report investigates how tax revenue from transport fuels could evolve over time as vehicles rely less on fossil fuels, with a focus on the case study of the Republic of Slovenia. Reducing the reliance on fossil fuels in the transport sector is a...
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles,...
French
  • 11 Apr 2019
  • OECD
  • Pages: 656
Cette publication annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l’OCDE. Elle couvre les impôts sur le revenu et les cotisations de sécurité sociale payés par les salariés, les cotisations de...
English
  • 11 Apr 2019
  • OECD
  • Pages: 640
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash...
French
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