Partager

By Date


  • 24-November-2023

    English

    Income-based tax relief for R&D and innovation - An integrated view

    This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.

  • 22-novembre-2023

    Français

    Avis aux médias : réunion annuelle du Forum mondial

    Au cours de la dernière décennie, des avancées sans précédent ont été accomplies dans la lutte mondiale contre la fraude fiscale internationale, avec des retombées considérables en termes de recettes pour les États du monde entier. Les programmes de déclarations volontaires, les enquêtes fiscales extraterritoriales et les initiatives similaires ont permis de mobiliser plus de 126 milliards EUR de recettes supplémentaires.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 22-November-2023

    English

    Misuse of Citizenship and Residency by Investment Programmes

    Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.

  • 21-novembre-2023

    Français

    Les entreprises multinationales continuent de déclarer des bénéfices faiblement imposés, même dans les juridictions où les taux de l’impôt sur les sociétés sont élevés, ce qui souligne la nécessité d’une réforme fiscale à l’échelle mondiale

    Selon une nouvelle analyse de l’OCDE, plus de la moitié des bénéfices faiblement imposés déclarés par les entreprises multinationales (EMN) à l’échelle mondiale sont réalisés dans des juridictions qui appliquent des taux d’imposition élevés.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 21-novembre-2023

    Français

    Statistiques de l'impôt sur les sociétés 2023

    Statistiques de l'impôt sur les sociétés, une publication phare de l'OCDE, fournit des renseignements détaillés sur les systèmes d’imposition des sociétés et sur les activités économiques de milliers d’entreprises multinationales opérant dans le monde entier.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 21-November-2023

    English

    Effective tax rates of MNEs - New evidence on global low-taxed profit

    The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.

  • 20-novembre-2023

    Français

    L'Azerbaïdjan signe un accord historique afin de renforcer ses conventions fiscales

    L'Azerbaïdjan a signé aujourd'hui 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, lors d'une cérémonie de signature qui s'est déroulée à Bakou, devenant ainsi la 102e juridiction à adhérer à la Convention BEPS qui couvre maintenant plus de 1 900 conventions fiscales bilatérales.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 20-November-2023

    English

    OECD framework for mapping and quantifying government support for business innovation

    This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.

  • 16-novembre-2023

    Français

    L'OCDE sollicite des contributions de parties prenantes sur les propositions de modifications à apporter au Commentaire sur l'article 5 du Modèle de Convention fiscale de l'OCDE et son application aux ressources naturelles extractibles

    Ce projet de document pour consultation publique contient des propositions de modification à apporter au Commentaire sur l'article 5 du Modèle de Convention fiscale de l'OCDE.

    Documents connexes
    Also AvailableEgalement disponible(s)

  • 15-novembre-2023

    Français

    Le Koweït adhère au Cadre inclusif sur le BEPS et participe à l'accord visant à relever les défis fiscaux soulevés par la numérisation de l'économie

    Le Koweït se joint aux efforts de la communauté internationale pour lutter contre l'évasion fiscale en adhérant au Cadre inclusif OCDE/G20 sur le BEPS, une collaboration internationale de plus de 140 membres.

    Documents connexes
    Also AvailableEgalement disponible(s)
    • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>