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Fiscalité


  • 30-July-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
  • 17-November-2017

    English

  • 26-septembre-2016

    Français

    La tarification du carbone n’est pas à la hauteur des enjeux, mais un effort collectif même modeste peut entraîner des avancées significatives

    Les prix du carbone actuels ne sont pas au niveau qui devrait être le leur pour faire baisser les émissions de gaz à effet de serre responsables du changement climatique. Pourtant, même des hausses de prix modérées pourraient avoir un impact notable, comme le souligne une nouvelle étude de l’OCDE.

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  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for India

    This country note provides an environmental tax and carbon pricing profile for India. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

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  • 4-juin-2015

    Français

  • 29-février-2012

    Français

    L’Inde ratifie la Convention concernant l’assistance administrative mutuelle en matière fiscale

    L’Inde a ratifié la Convention concernant l'assistance administrative mutuelle en matière fiscale, une convention multilatérale élaborée conjointement par le Conseil de l’Europe et l’OCDE qui a été ouverte à la signature de tous les pays en juin 2011.

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  • 14-June-2011

    English

    Adapting tax systems and international tax rules to the new global environment: A shared challenge for India and the OECD

    India faces the same challenges as every OECD member country: how to adapt its domestic tax system and its international tax policies to a borderless economy, and how to ensure that the approaches embraced today will be well suited to meet the needs of the economy of tomorrow, said OECD Secretary-General. OECD can offer to India a forum for sharing worldwide experiences and benchmarking national policies against best practices, a

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