25-février-2020
Français
Cette publication contient le format informatique standardisé de l'OCDE pour permettre aux administrations fiscales de fournir un retour d'information structuré à l'expéditeur sur les erreurs rencontrées concernant les informations fiscales échangées via le Système commun de transmission (CTS) de l'OCDE.
31-octobre-2019
Français
Ce document fixe les modalités pratiques de mise en œuvre des obligations en matière d'échange de renseignements prévues par le facteur d'activité substantielle aux juridictions qui ne prélèvent qu'un impôt insignifiant, voire aucun impôt.
2-September-2019
English
Ecuador and Serbia have deposited their instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters therewith underlining their strong commitment to join international efforts against tax evasion and avoidance. The Convention will enter into force on 1 December 2019 for Ecuador and Serbia.
27-June-2019
English
This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.
27-June-2019
English
This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.
27-June-2019
English
In order to support the automatic exchange of information collected under the OECD's Model Mandatory Disclosure Rules on Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures, the OECD has designed the international legal and operational framework for MDR exchanges.
27-June-2019
English
This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.
27-June-2019
English
This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.
27-June-2019
English
This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.
27-June-2019
English
In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.