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  • 23-août-2023

    Français

    La Tunisie dépose son instrument pour la ratification de la Convention multilatérale BEPS

    Le 24 juillet, la Tunisie a déposé son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et le transfert de bénéfices, laquelle couvre maintenant environ 1 850 conventions fiscales bilatérales.

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  • 8-août-2023

    Français

    Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers - Favoriser l’intégrité dans le cadre de la transition énergétique

    Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d’aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l’aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L’objectif est d’accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l’intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
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  • 27-July-2023

    English

    Effective tax rates for R&D intangibles

    Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms’ incentives to make R&D intangible investments. It provides insights into how such incentives affect firms’ decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms’ investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.

  • 27-July-2023

    English

    Tax and Investment by Multinational Enterprises

    This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.

  • 27-July-2023

    English

    A time series perspective on income-based tax support for R&D and innovation

    The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.

  • 26-juillet-2023

    Français

    L'OCDE et l'IGF ont reçu des commentaires publics sur des projets de boîtes à outils visant à aider les pays en développement à faire face aux risques du BEPS lors de la fixation du prix des minéraux

    Le 10 mai 2023, dans le cadre des travaux en cours du partenariat OCDE/IGF sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) dans le programme du secteur minier, l'OCDE et l'IGF ont sollicité des commentaires publics sur deux boîtes à outils. L'OCDE et l'IGF remercient les commentateurs pour leur contribution et publient maintenant les commentaires publics reçus.

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  • 26-juillet-2023

    Français

    L'OCDE et le Forum mondial soutiennent la CEDEAO dans le renforcement de la lutte contre le BEPS et l'amélioration de la transparence fiscale en Afrique de l'ouest

    L'OCDE et le Forum mondial ont assisté les Commissions de la Communauté économique des États d'Afrique de l’ouest et de l'Union économique et monétaire ouest africaine dans l'élaboration de trois instruments juridiques fiscaux communautaires.

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  • 25-July-2023

    English

    Modest recovery in Asia-Pacific tax revenues as the after-effects of COVID-19 weigh on tourism

    Tax-to-GDP ratios remained below pre-pandemic levels in a majority of economies in the Asia-Pacific region in 2021, according to a new OECD report released today.

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  • 25-July-2023

    English

    Revenue Statistics in Asia and the Pacific 2023 - Strengthening Property Taxation in Asia

    This annual publication compiles comparable tax revenue statistics for 30 economies, including Armenia, Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Georgia, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. Additionally, it provides information on non-tax revenues for selected economies. The publication applies the OECD Revenue Statistics methodology to Asian and Pacific economies, facilitating consistent comparison of tax levels and structures within the region as well as globally. This tenth edition of the report includes a special feature on strengthening property taxation in Asia. The publication is jointly produced by the OECD’s Centre for Tax Policy and Administration and the OECD Development Centre, in co-operation with the Asian Development Bank, the Pacific Islands Tax Administrators Association and the Pacific Community.
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