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  • 25-février-2020

    Français

    Schéma XML de message d'état générique : Guide de l'utilisateur pour les administrations fiscales

    Cette publication contient le format informatique standardisé de l'OCDE pour permettre aux administrations fiscales de fournir un retour d'information structuré à l'expéditeur sur les erreurs rencontrées concernant les informations fiscales échangées via le Système commun de transmission (CTS) de l'OCDE.

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  • 31-octobre-2019

    Français

    Activité substantielle pour les juridictions qui ne prélèvent pas d'impôt sur les bénéfices des sociétés ou qui prélèvent un impôt insignifiant : Conseils pour l'échange spontané de renseignements

    Ce document fixe les modalités pratiques de mise en œuvre des obligations en matière d'échange de renseignements prévues par le facteur d'activité substantielle aux juridictions qui ne prélèvent qu'un impôt insignifiant, voire aucun impôt.

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  • 2-September-2019

    English

    Ecuador and Serbia deposit instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters

    Ecuador and Serbia have deposited their instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters therewith underlining their strong commitment to join international efforts against tax evasion and avoidance. The Convention will enter into force on 1 December 2019 for Ecuador and Serbia.

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  • 27-June-2019

    English

    Exchange on Tax Rulings XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.

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  • 27-June-2019

    English

    Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.

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  • 27-June-2019

    English

    International Exchange Framework for Mandatory Disclosure Rules on CRS Avoidance Arrangements and Opaque Offshore Structures

    In order to support the automatic exchange of information collected under the OECD's Model Mandatory Disclosure Rules on Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures, the OECD has designed the international legal and operational framework for MDR exchanges.

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  • 27-June-2019

    English

    Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

    This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.

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  • 27-June-2019

    English

    Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.

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  • 27-June-2019

    English

    Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.

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  • 27-June-2019

    English

    OECD releases international exchange framework for CRS-related mandatory disclosure rules and updates its XML schemas for the exchange of CRS, CbC and tax ruling information

    In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.

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