13-juin-2019
Français
Lancé pour la première fois en 2009 en tant qu’outil pratique pour aider les autorités fiscales à identifier le blanchiment d'argent lors des contrôles fiscaux normaux, ce manuel révisé comprend des indicateurs actualisés sur le blanchiment d'argent et de nouveaux éléments permettant d’améliorer la détection et le signalement du financement du terrorisme.
13-June-2019
English
Today, at the OECD Headquarters in Paris, Slavica Savicic, State Secretary for Finance of the Republic of Serbia, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) in the presence of the OECD Deputy Secretary-General Jeffrey Schlagenhauf. Serbia is the 129th jurisdiction to join the Convention.
7-juin-2019
Français
Les efforts déployés par la communauté internationale pour accroître la transparence au moyen de l’échange automatique de renseignements sur les comptes financiers améliorent la discipline fiscale et génèrent des résultats tangibles pour les États du monde entier, selon de nouvelles données diffusées ce jour par l’OCDE.
7-June-2019
English, PDF, 366kb
This note presents a summary of ongoing work to assess the impact of increasing tax transparency and exchange of information (EOI) on cross-border financial activity using international investment data.
25-April-2019
English
Today, at the OECD Headquarters in Paris, H.E. Sharlene Shillingford-McKlmon, Ambassador of Dominica to the European Union, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention). Dominica is the 128th jurisdiction to join the Convention.
20-March-2019
English
This report “A Beneficial Ownership Implementation Toolkit” – contains policy considerations that Global Forum member jurisdictions can use in implementing the legal and supervisory frameworks to identify and collect beneficial ownership information, which is now a requirement of the international tax transparency standards.
18-March-2019
English
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).
12-février-2019
Français
M. Aichetou Mint M’Haiham, Ambassadeur de la Mauritanie auprès de la France, a signé aujourd'hui au siège de l'OCDE à Paris la Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale (la Convention) en présence de M. Ludger Schuknecht, Secrétaire général adjoint de l'OCDE. La Mauritanie devient ainsi la 127e juridiction à adhérer à cet instrument.
10-December-2018
English
The purpose of the CbC MCAA is to set forth rules and procedures as may be necessary for Competent Authorities of jurisdictions implementing BEPS Action 13 to automatically exchange CbC Reports prepared by the Reporting Entity of an MNE Group and filed on an annual basis with the tax authorities of the jurisdiction of tax residence of that entity with the tax authorities of all jurisdictions in which the MNE Group operates.
30-November-2018
English, PDF, 1,440kb
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.