Documents et rapports
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The Platform for Collaboration on Tax : Comments Received on Public Discussion Draft – Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (anglais)
This document consolidates the comments received during the first public consultation of this practical toolkit designed to support the successful implementation by developing countries of effective transfer...
Type de document: Document de travail Numéro du rapport: 144252 Date du document: 1 novembre 2019 Mode de publication: Disclosed
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Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (espagnol)
This toolkit is intended to provide an analysis of policy options and a “source book” of guidance and examples to assist low capacity countries in implementing efficient and effective transfer pricing...
Type de document: Rapport Numéro du rapport: 142121 Date du document: 27 septembre 2019 Mode de publication: Disclosed
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Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (français)
This toolkit is intended to provide an analysis of policy options and a “source book” of guidance and examples to assist low capacity countries in implementing efficient and effective transfer pricing...
Type de document: Rapport Numéro du rapport: 142121 Date du document: 27 septembre 2019 Mode de publication: Disclosed
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Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (anglais)
This toolkit is intended to provide an analysis of policy options and a “source book” of guidance and examples to assist low capacity countries in implementing efficient and effective transfer pricing...
Type de document: Rapport Numéro du rapport: 142121 Date du document: 27 septembre 2019 Mode de publication: Disclosed
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Platform for Collaboration on Tax : PCT Progress Report 2018-2019 (anglais)
The report provides an update of the work of the PCT during 2018-19. The PCT previously reported on its progress in 2017. Going forward, the PCT plans to provide updates on an annual basis to its governing...
Type de document: Document de travail Numéro du rapport: 137574 Date du document: 1 juin 2019 Mode de publication: Disclosed
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Taxation and the Sustainable Development Goals Conference Report (anglais)
The Platform for Collaboration on Tax (PCT) held its First Global Conference on February 14-16, 2018, at the United Nations headquarters in New York. During the three-day event on “Taxation and the SDGs”...
Numéro du rapport: 130559 Date du document: 5 octobre 2018 Mode de publication: Disclosed
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The Taxation of Offshore Indirect Transfers (Vol. 3 of 3) : Comments Received on Public Discussion Draft (anglais)
The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether...
Type de document: Document de travail Numéro du rapport: 128321 Date du document: 1 octobre 2018 Mode de publication: Disclosed
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L'Imposition des Transferts Indirects Operes a l'Etranger : Une Boite a Outils - Deuxieme Version du Projet (français)
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Type de document: Document de travail Numéro du rapport: 128321 Date du document: 1 juillet 2018 Mode de publication: Disclosed
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The Taxation of Offshore Indirect Transfers (Vol. 1 of 3) : a toolkit - draft version 2 (anglais)
The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether...
Type de document: Document de travail Numéro du rapport: 128321 Date du document: 1 juillet 2018 Mode de publication: Disclosed
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The Taxation of Offshore Indirect Transfers (Vol. 2 of 3) : platform responses to first set of public comments (espagnol)
The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether...
Type de document: Document de travail Numéro du rapport: 128321 Date du document: 1 juillet 2018 Mode de publication: Disclosed
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The Taxation of Offshore Indirect Transfers (Vol. 2 of 3) : platform responses to first set of public comments (anglais)
The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether...
Type de document: Document de travail Numéro du rapport: 128321 Date du document: 1 juillet 2018 Mode de publication: Disclosed
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L'Imposition des Transferts Indirects Operes a l'Etranger : Une Boite a Outils - Deuxieme Version du Projet (français)
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Type de document: Document de travail Numéro du rapport: 128321 Date du document: 1 juillet 2018 Mode de publication: Disclosed
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The Taxation of Offshore Indirect Transfers (Vol. 1 of 3) : a toolkit - draft version 2 (espagnol)
The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether...
Type de document: Document de travail Numéro du rapport: 128321 Date du document: 1 juillet 2018 Mode de publication: Disclosed
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The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers - a toolkit (anglais)
On August 1st 2017, interested parties were invited to provide comments on the discussion draft of a toolkit on the Taxation of Offshore Indirect Transfers. This document contains the comments received...
Type de document: Document de travail Numéro du rapport: 121890 Date du document: 1 décembre 2017 Mode de publication: Disclosed
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The platform for collaboration on tax : Borrador de consulta : Guía práctica sobre los impuestos a las transferencias indirectas transnacionales (espagnol)
The report outlines two main approaches for enforcing of taxation of OITs by the country in which the asset is located—provisions for which require careful drafting. It identifies the two main approaches...
Type de document: Document de travail Numéro du rapport: 117797 Date du document: 31 août 2017 Mode de publication: Disclosed
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Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (français)
Cette boîte à outils décrit tout d’abord le contexte de la recherche d’informations comparables, et propose un aperçu du processus d’analyse de comparabilité complété par des références à des documents...
Type de document: Document de travail Numéro du rapport: 116573 Date du document: 1 août 2017 Mode de publication: Disclosed
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Projet soumis à commentaires : L'imposition des transferts indirects opérés à l'étranger – une boîte à outils (français)
Le rapport expose deux méthodes principales pour effectuer l'imposition d'un TIE dans le pays où l’actif est situé — les dispositions en la matière nécessitant une rédaction minutieuse. Il décrit ces deux...
Type de document: Document de travail Numéro du rapport: 117797 Date du document: 28 juillet 2017 Mode de publication: Disclosed
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The platform for collaboration on tax : Discussion draft : the taxation of offshore indirect transfers — a toolkit (anglais)
The report outlines two main approaches for enforcing of taxation of OITs by the country in which the asset is located—provisions for which require careful drafting. It identifies the two main approaches...
Type de document: Document de travail Numéro du rapport: 117797 Date du document: 28 juillet 2017 Mode de publication: Disclosed
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Update on activities of the platform for collaboration on tax (anglais)
The IMF, OECD, UN and World Bank Group established the Platform for Collaboration on Tax (PCT) to intensify their cooperation on tax issues in April 2016. The PCT formalizes regular discussions among staff...
Type de document: Document de travail Numéro du rapport: 117317 Date du document: 27 juin 2017 Mode de publication: Disclosed
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The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (anglais)
This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that...
Type de document: Document de travail Numéro du rapport: 116573 Date du document: 22 juin 2017 Mode de publication: Disclosed