2-octobre-2023
Français
L'IM sur la RAI peut mettre en œuvre rapidement la règle d'assujettissement à l’impôt dans les conventions fiscales existantes sans qu’il soit nécessaire de procéder à des négociations bilatérales.
9-juin-2022
Français
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
3-August-2021
English, PDF, 828kb
3-August-2021
English, PDF, 909kb
Transfer Pricing Country Profile – Turkey
24-April-2019
English
Comparative information on a range of tax statistics that are levied in the OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, effective tax rates, social security contributions, VAT and excise duties. Now also including corporate tax statistics on inclusive framework members.
11-January-2019
English, PDF, 793kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Monaco, deposited with the instrument of ratification, approval, or acceptance.
11-January-2019
English, PDF, 727kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Belize.
20-December-2018
English, PDF, 1,359kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Singapore, deposited with the instrument of ratification, approval, or acceptance.
20-December-2018
English, PDF, 1,276kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Malta, deposited with the instrument of ratification, approval, or acceptance.
4-December-2018
English, PDF, 1,707kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Qatar