Documents de travail de l'OCDE sur la fiscalité
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Documents de travail de l'OCDE sur la fiscalité
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Corporate Tax Statistics 2023
Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterpri
Organisation for Economic Co-operation and Development100
Simplifier les règles au bénéfice de la sécurité juridique en matière fiscale et de la croissance : Rapport de l'OCDE au G20
La fiscalité des activités d'investissement transfrontalières est intrinsèquement plus complexe que la conformité fiscale relative aux activités purement nationales, en raison de l'interaction entre p
Organisation for Economic Co-operation and Development50
Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias 2017
La edición de 2017 de Directrices de las OCDE aplicables en materia de precios de transferencia incorpora las modificaciones sustanciales que se efectuaron en 2016 a fin de reflejar los cambios y acla
Organisation for Economic Co-operation and Development40
Pillar One ‑ Amount B: Inclusive Framework on BEPS
As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides fo
Organisation for Economic Co-operation and Development90
OECD Secretary‑General Tax Report to G20 Finance Ministers and Central Bank Governors (India, February 2023)
This report sets out the latest developments in international tax reform since October 2022, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the E
Organisation for Economic Co-operation and Development50
