21-mars-2022
Français
La mise en œuvre des mesures issues du projet BEPS pour lutter contre l'évasion fiscale internationale continue de progresser, alors que l'OCDE publie le dernier rapport évaluant les mesures prises par les juridictions pour empêcher le chalandage fiscal et d'autres formes de pratiques abusives des conventions fiscales dans le cadre de l'Action 6 du projet de l'OCDE et du G20 sur le BEPS.
18-février-2022
Français, Excel, 1,306kb
Ce rapport décrit les principaux développements de la réforme fiscale internationale, en particulier les développements concernant l'accord à deux piliers, ainsi que les progrès réalisés en matière de transparence fiscale, et la mise en oeuvre des normes minimales BEPS. Le rapport présente les derniers travaux de l'OCDE visant à établir une initiative pour faciliter le dialogue sur la tarification implicite et explicite du carbone.
21-December-2021
English
Following the political agreement reached in October 2021 by over 135 countries to address the tax challenges arising from the digitalisation and globalisation of the economy, work on the implementation aspects of reform is underway. See how the 140+ members of the Inclusive Framework on BEPS intend to consult stakeholders during this next phase.
6-septembre-2021
Français
Début juillet 2021, plus de 130 pays et juridictions sont parvenus à un accord sur une refonte radicale du système fiscal international. Dans ce podcast, Pascal Saint-Amans nous aide à prendre la mesure de cette avancée fiscale historique, et nous en dessine les contours de manière limpide et pédagogique.
7-April-2021
English, PDF, 2,488kb
Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.
26-February-2021
English, PDF, 2,338kb
In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.
18-February-2021
English
The OECD has been leading international talks to address the tax challenges arising from the digitalisation of the economy, and is aiming towards a landmark agreement on new tax rules in 2021. Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration, explains the issues.
23-November-2020
English, PDF, 4,190kb
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.
12-October-2020
English, PDF, 3,615kb
In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report provides the latest progress on other G20 deliverables: notably on tax transparency with the 2019 AEOI figures, implementation of the BEPS standards & capacity building for developing countries.
18-July-2020
English, PDF, 3,610kb
In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report provides the latest progress on other G20 deliverables: notably on tax transparency with the 2019 AEOI figures, implementation of the BEPS standards & capacity building for developing countries. There is an additional section relating to the work carried out in response to the COVID-19 crisis.