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Browse by: "2018"

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Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen...
English, French
This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.
Cette publication est la dixième édition de la version abrégée du Modèle de Convention fiscale concernant le revenu et la fortune de l’OCDE. Cette version abrégée contient le texte intégral du Modèle de Convention fiscale tel qu'il se lisait le 21...
Spanish, English
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST...
French
  • 05 Dec 2018
  • OECD
  • Pages: 200
Les données sur les recettes des administrations publiques, et sur le produit de la fiscalité en particulier, constituent la base de la plupart des travaux de description des structures économiques et d’analyse économique, et sont de plus en plus...
English
  • 05 Dec 2018
  • OECD
  • Pages: 192
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 economic comparisons. This annual publication gives a conceptual framework to...
French
  • 03 Dec 2018
  • OECD
  • Pages: 256
The 2018 edition of the OECD Pensions Outlook examines how pension systems are adapting to improve retirement outcomes. It focuses on designing funded pensions and assesses how different pension arrangements can be combined...
  • 29 Nov 2018
  • OECD
  • Pages: 136
The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the financial support of the European Union.
OECD Transfer Fiyatlandırması Rehberi’nin bu 2017 yılı baskısı, 2015 yılı BEPS Raporlarındaki “Transfer Fiyatlandırması Sonuçlarının Değer Yaratımı ile Uyumlaştırılması” hk. 8-10 no’lu eylemleri ve “Transfer Fiyatlandırması Belgelendirmesi ve Ülke...
French, German, Spanish, Chinese, English, All
La edición de 2017 de Directrices de las OCDE aplicables en materia de precios de transferencia incorpora las modificaciones sustanciales que se efectuaron en 2016 a fin de reflejar los cambios y aclaraciones acordados en los informes de 2015 sobre...
Chinese, English, Turkish, German, French, All
Le Sénégal cherche à atteindre le rang des pays émergents en 2035. L'examen multidimensionnel du Sénégal participe à la stratégie de développement du pays pour réaliser cet objectif. L’examen a débuté par une évaluation initiale (Volume 1) qui a...
  • 31 Oct 2018
  • OECD, African Tax Administration Forum, African Union Commission
  • Pages: 316
The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF).
Decarbonisation keeps climate change in check and contributes to cleaner air and water. Countries can price CO2-emissions to decarbonise their economies and steer them along a carbon-neutral growth path. Are countries using this tool to its full...
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