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Ce rapport de 1963 présente les articles sur la prévention de la double imposition du revenu et du capital, comme convenus par la Comité Fiscal. La double imposition est l’imposition d’un seul contribuable par rapport au même sujet au cours de la...
English
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same...
French
  • 19 Oct 1977
  • OECD
  • Pages: 216
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention....
This annual publication provides unique information on direct taxes levied from employees and their employers in all OECD countries. In addition, the book specifies family benefits paid as cash transfers.
  • 24 Feb 1998
  • OECD
  • Pages: 88
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of...
French, Finnish
  • 09 Mar 1998
  • OECD
  • Pages: 72
This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems.
French
Les progrès technologiques et la déréglementation financière ont entraîné une mondialisation spectaculaire des marchés financiers. Les entreprises financières ont développé de nouveaux instruments financiers, tels que les échanges financiers et les ...
English
  • 04 May 1998
  • OECD
  • Pages: 96
Depuis maintenant plus de quarante ans, des clauses de crédits d'impôt fictif sont incluses dans les conventions fiscales bilatérales, y compris celles conclues entre pays de l'OCDE. Pourtant, le monde a beaucoup changé depuis l'époque où les pays ...
English, Finnish
  • 19 May 1998
  • OECD
  • Pages: 84
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their...
Finnish, French
  • 19 May 1998
  • OECD
  • Pages: 92
La mondialisation a eu des effets positifs sur le développement des systèmes fiscaux et a encouragé les pays à engager des réformes fiscales destinées à élargir leurs bases d'imposition et réduire leurs taux d'imposition. Cependant, elle a aussi ...
English, Finnish
  • 17 Jul 1998
  • OECD
  • Pages: 60
This volume enables the reader to discover exactly what features of the tax and benefit system cause disincentives to work; it compares all the different benefits made available to those without work and the taxes they pay with potential in-work incomes.
French
  • 17 Jul 1998
  • OECD
  • Pages: 64
Les indemnités de chômage et les prestations sociales annexes visent à aider les personnes privées d'emploi à ne pas tomber dans la pauvreté, mais en même temps, elles les découragent dans une certaine mesure de travailler. Tel est l'un des grands ...
English
Cette publication est la troisième édition de la version abrégée d'une autre publication de l'OCDE intitulée Modèle de Convention fiscale concernant la revenu et la fortune, disponible sous feuillets mobiles, afin de permettre une mise à jour ...
English
This 1998 edition of the Model Tax Convention: Condensed Version has been superceded by more recent editions. This publication is the third edition of the condensed version of another OECD publication entitled Model Tax Convention on Income and on ...
French
This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
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