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  • 16-August-2022

    English

    Global Forum releases eight new peer review reports on transparency and exchange of information on request

    The Global Forum published today eight new peer review reports on transparency and exchange of information on request (EOIR) for the Cook Islands, Ecuador, Finland, Pakistan, Poland, Portugal, Sint Maarten and Sweden.

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  • 25-April-2022

    English

    Assessing Tax Compliance and Illicit Financial Flows in South Africa

    Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources. This report presents results from a joint project between the OECD and the National Treasury of South Africa, which assesses tax compliance and IFFs in South Africa. The report provides an overview of macroeconomic, tax and fiscal developments in South Africa since the global financial crisis. It discusses the concepts of IFFs, how they relate to the South African context and provides an overview of South Africa’s participation in multilateral initiatives to combat tax evasion. It also provides a quantitative analysis of tax compliance and IFFs over time amid a variety of tax transparency initiatives implemented in South Africa. Finally, the report examines the effectiveness of tax transparency initiatives such as voluntary disclosure programmes, and looks into income and wealth characteristics of applicants to these programmes.
  • 29-March-2022

    English, PDF, 2,577kb

    Model Rules for Reporting by Digital Platform Operators XML Schema: User Guide for Tax Administrations

    The Schema for exchanges by Digital Platforms User Guide is divided into logical sections based on the schema and provides information on specific data elements and any attributes that describe each data element.

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  • 3-March-2022

    English

    Global Forum and Global Relations and Development division release course on the automatic exchange of financial account information

    The Global Forum Secretariat and the OECD Centre for Tax Policy and Administration’s Global Relations and Development division released a new course today to help tax officials better understand the Standard for Automatic Exchange of Financial Account Information in Tax Matters (CRS-AEOI)

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  • 3-janvier-2022

    Français

    Rapport du Forum mondial sur le renforcement des capacités 2022

    Le rapport sur le renforcement des capacités du Forum mondial 2022 met en lumière dix années de progrès et fait le point sur le programme de renforcement des capacités du Forum mondial et les activités de sensibilisation menées en 2021.

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  • 17-November-2021

    English

    Peer Review of the Automatic Exchange of Financial Account Information 2021

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum’s reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
  • 30-août-2021

    Français

    L'Ukraine s'engage à commencer l'échange automatique de renseignements sur les comptes financiers d'ici 2023

    L'Ukraine s'est engagé à mettre en œuvre la Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale (EAR) d'ici 2023. L'engagement pris Ministre des finances et de la fonction publique fait de l'Ukraine le 118ème membre du Forum mondial à s'engager à mettre en place l'EAR à une date précise.

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  • 12-July-2021

    English

    First edition of Tax Transparency in Latin America report outlines growing role of tax transparency and exchange of information in helping Latin American governments fight financial crimes and mobilise resources

    Tax Transparency in Latin America 2021 is a key output of the Punta del Este Declaration (the Declaration), a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes.

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  • 23-June-2021

    English

    Tax Transparency in Latin America 2021: Punta del Este Declaration Progress Report

    The Tax Transparency in Latin America report is a key output of the Punta del Este Declaration. It is the first report of its kind, dedicated to the issue of tax transparency in Latin America. It will be published annually to inform decision makers and citizens on where the region stands, and the concrete progress made by Latin American countries on tax transparency.

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  • 22-juin-2021

    Français

    Règles types de déclaration à l'intention des vendeurs relevant de l'économie du partage et de l'économie à la demande

    Les Règles types de déclaration par les plateformes numériques ont été élaborées à la lumière de la croissance rapide de l'économie numérique et en réponse aux appels en faveur d'un cadre mondial de déclaration concernant les activités facilitées par ces plateformes, en particulier dans l'économie du partage et à la demande.

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