27-May-2024
English
The International Compliance Assurance Programme, is a voluntary programme that uses Country-by-Country Reports and other information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance.
8-avril-2022
Français
Le Groupe consultatif de l'OCDE joue un rôle essentiel dans le développement d’un dialogue élargi entre les pays de l’OCDE et les partenaires non-membres de l’OCDE en matière fiscale.
23-mars-2021
Français, Excel, 153kb
Cet avis de la Conférence des Parties à la Convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et le transfert de bénéfices (« Instrument multilatéral ») vise à clarifier l’interprétation et l’application de l’article 35 de l’Instrument multilatéral concernant la prise d’effet des dispositions de ladite Convention.
5-February-2021
Spanish, PDF, 309kb
Las 10 preguntas más frecuentes respondidas sobre las negociaciones en curso para alcanzar una solución multilateral basada en el consenso a los desafíos fiscales derivados de la digitalización de la economía.
20-March-2020
English
These potential measures, which are not recommendations, are intended to assist policymakers as they respond in their own national context.
20-March-2020
English
These suggestions are not recommendations but are intended to assist administrations globally in their consideration of appropriate measures in their own national contexts to help taxpayers during this difficult period.
5-November-2019
English, PDF, 116kb
Country-by-Country reports contain valuable information on the global allocation of the income, taxes paid and the location of economic activity among tax jurisdictions in which an MNE group operates, for use in a high level transfer pricing risk assessment, assessment of other BEPS-related risks, and economic and statistical analysis, if appropriate.
6-October-2017
Spanish, PDF, 185kb
Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país
6-October-2017
English, PDF, 1,242kb
Informes país por país: Manual para la implementación efectiva
6-October-2017
Spanish, PDF, 2,073kb
Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal