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  • 20-janvier-2022

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2022

    Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle prépondérant, les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leur juridiction et que l’assiette fiscale déclarée par les EMN dans leur pays reflète l’activité économique qui y est menée. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence », qui représente le consensus international pour la valorisation des transactions internationales entre entreprises associées. L’édition de janvier 2022 comprend les instructions révisées sur la mise en œuvre de la méthode transactionnelle du partage des bénéfices et les instructions à l’intention des administrations fiscales sur l’application de l’approche relative aux actifs incorporels difficiles à valoriser approuvées en 2018, ainsi que les nouvelles instructions sur les prix de transfert relatives aux transactions financières approuvées en 2020. Par ailleurs, des modifications de conformité ont été apportées au reste des Principes de l'OCDE applicables en matière de prix de transfert. Les Principes applicables en matière de prix de transfert ont été approuvés par le Conseil de l'OCDE dans leur version originale en 1995.
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  • 12-January-2022

    English, PDF, 4,051kb

    Responsible Business Conduct in the State-Owned Enterprise Sector in Asia: Stocktaking of National Practices

    This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining a sample of OECD countries and developing and emerging economies in the Asian region.

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  • 11-January-2022

    English

    OECD Working Party on State Ownership and Privatisation Practices

    The OECD Working Party on State Ownership and Privatisation Practices facilitates policy dialogue and information exchange between OECD Member countries and key partners on improving corporate governance of state-owned enterprises and implementing privatisation policies.

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  • 7-January-2022

    English

    Asia Network on Corporate Governance of State-Owned Enterprises

    The OECD works with Asian economies and regional partners to raise awareness and promote corporate governance and capital market development in the region.

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  • 5-January-2022

    English

    FDI Regulatory Restrictiveness Index

    The FDI Regulatory Restrictiveness Index (FDI Index) measures statutory restrictions on foreign direct investment in 68 countries, including all OECD and G20 countries, and covers 22 sectors.

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  • 20-December-2021

    English

    The fiscal implications of strategic investment funds

    Strategic investment funds (SIFs) are instruments of economic and financial policy, and the operations of these funds have important fiscal implications. These implications span the full cycle of the SIFs’ operations, from funding, through capital allocation, to operations and maintenance of the invested assets. SIFs with a capacity to deploy capital efficiently have the potential to increase the effectiveness of the public expenditure programmes in the SIFs’ respective home countries. However, the establishment and operations of SIFs also carry important fiscal risks, which need to be recognised and addressed. This paper considers the flows of capital into and out of SIFs, as well as the relationship of these flows to the fiscal framework and macro-fiscal context of the SIFs’ home countries. It also looks at the fiscal liabilities that can result from SIFs’ activities, and from their possible insolvency and bankruptcy, offering suggestions for how these risks can be mitigated.
  • 16-December-2021

    English

    Ownership and Governance of State-Owned Enterprises: A Compendium of National Practices

    This report serves as a one-stop-shop of country-by-country, up-to-date information on SOEs’ institutional, legal and governance frameworks.

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  • 6-December-2021

    English

    OECD Global Forum on Competition

    Paris, 6-8 December 2021 - Discussions at this event will focus on: Trade, development and competition; Economic analysis and evidence in abuse cases; The promotion of competitive neutrality by competition authorities and a Peer review of the Eurasian Economic Union.

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  • 6-December-2021

    English

    OECD-Latin America Roundtable on Corporate Governance

    The OECD-Latin America Roundtable on Corporate Governance was established in April 2000 to facilitate public and private sector policy dialogue by providing a forum for the exchange of experiences. The Roundtable's Taskforce on Latin American Equity Market Development meets to review the state of Latin American equity markets and their corporate governance standards.

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  • 1-November-2021

    English

    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

    The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

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