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  • 22-octobre-2012

    Français

    Le Répertoire sur la Planification Fiscale Agressive de l’OCDE

    Le travail du Groupe de Direction sur la Planification Fiscale Agressive (PFA) s’appuie sur le Répertoire sur la PFA, une ressource en ligne, qui estsécurisée et mise à la disposition des fonctionnaires gouvernementauxdans le but d’aider les gouvernements à s’adapter à la planification fiscale agressive.

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  • 6-septembre-2012

    Français

    Publications

    Les publications concernant le travail de l'OCDE sur la planification fiscale agressive qui consiste d'aider les autorités fiscales de répondre plus rapidement à des risques fiscaux, afin d'identifier les tendances et les modèles déjà identifiés et vécue par certaines administrations fiscales, et de partager leurs expériences dans leur traitement.

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  • 5-mars-2012

    Français

    Dispositifs hybrides: Questions de politique et de discipline fiscales

    La planification fiscale agressive est une source croissante de préoccupation pour de nombreux gouvernements. Ce rapport décrit les types les plus courants d'arrangements hybrides (ex : arrangements pour exploiter les différences dans le traitement fiscal des instruments, des entités ou des transferts entre deux ou plusieurs pays) et les effets qu'ils visent à atteindre. Il résume les questions de politique fiscale soulevées par ces

  • 3-August-2011

    English

    Corporate Loss Utilisation through Aggressive Tax Planning

    Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.  
  • 11-March-2011

    English

    Disclosure initiatives on the rise

    The 2011 OECD report, "Tackling Aggressive Tax Planning through Improved Transparency and Disclosure".

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  • 15-September-2010

    English

    Addressing Tax Risks Involving Bank Losses

    The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008.  This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
  • 9-September-2009

    English

    Engaging with High Net Worth Individuals on Tax Compliance

    High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system.  This publication examines in detail this taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges. It also addresses aspects of voluntary disclosure initiatives for past non-compliance that may be particularly pertinent in the current environment.The publication outlines a number of innovative approaches to enable governments to better manage the risks involved with marketed tax schemes and tailor-made arrangements.  To improve compliance, tax administrations could consider changing the structure of their operations to focus resources effectively, for example, through the creation of a dedicated HNWI unit. Other recommendations include creating the appropriate legal framework, exploring forms of co-operative compliance and engaging more in international co-operation, at both the strategic and operational level.
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