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  • 14-March-2024

    English

    Baseline Report of the Fifth Round of Monitoring of Anti-Corruption Reforms in Armenia

    The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan uses cutting edge methodology to assess Armenia's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement.

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  • 14-March-2024

    English

    Review of Anti-Corruption Reforms in Ukraine under the Fifth Round of Monitoring

    The report uses cutting edge methodology to assess Ukraine’s anti-corruption reforms against a set of indicators, benchmarks and their elements under five performance areas that focus on anti-corruption policy, prevention of corruption and enforcement.

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  • 14-March-2024

    English

    Baseline Report of the Fifth Round of Monitoring of Anti-Corruption Reforms in Azerbaijan

    The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan uses cutting edge methodology to assess Azerbaijan's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement.

    Related Documents
  • 14-March-2024

    English

    Baseline Report of the Fifth Round of Monitoring of Anti-Corruption Reforms in Moldova

    The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan uses cutting edge methodology to assess Moldova's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement.

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  • 14-March-2024

    English

    Review of Anti-Corruption Reforms in Ukraine under the Fifth Round of Monitoring - The Istanbul Anti-Corruption Action Plan

    The report assesses Ukraine’s anti-corruption reforms against a set of indicators, benchmarks and their elements under five performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. It analyses Ukraine’s efforts to amend laws, build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement.
  • 14-March-2024

    English

    Baseline Report of the Fifth Round of Monitoring of Anti-Corruption Reforms in Moldova - The Istanbul Anti-Corruption Action Plan

    The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Moldova's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Moldova's efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Moldova's progress in these areas will follow.
  • 14-March-2024

    English

    Baseline Report of the Fifth Round of Monitoring of Anti-Corruption Reforms in Azerbaijan - The Istanbul Anti-Corruption Action Plan

    The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Azerbaijan's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Azerbaijan's efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Azerbaijan's progress in these areas will follow.
  • 14-March-2024

    English

    Baseline Report of the Fifth Round of Monitoring of Anti-Corruption Reforms in Armenia - The Istanbul Anti-Corruption Action Plan

    The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Armenia’s anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Armenia’s efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Armenia's progress in these areas will follow.
  • 5-March-2024

    English

    OECD Competition Trends

    6 March 2024 - OECD Competition Trends is a annual publication presenting unique insights into global competition trends based on analysis of data from more than 77 OECD and non-OECD jurisdictions. The 2024 edition report has a special chapter on merger control, which provides for the first time a disaggregate analysis of the participating jurisdictions. It also contains an analysis of all merger prohibition cases between 2015 and 2022.

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  • 7-décembre-2023

    Français

    Fraude fiscale aux dividendes - Renforcer la sensibilisation aux montages d’arbitrage de dividendes

    L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
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