Documents et rapports
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L’Impôt Minimum Mondial : De l’Accord à la Mise en Œuvre - Considerations Politiques, Options de Mise en Œuvre, et Prochaines Étapes (français)
En octobre 2021, un accord international historique à deux piliers a été conclu entre 137 pays du Cadre inclusif OCDE/G20 sur le BEPS afin de relever le double défi de la mondialisation et de la numérisation...
Type de document: Rapport Numéro du rapport: 176314 Date du document: 6 avril 2023 Mode de publication: Disclosed Auteur: World Bank
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Revisión de Jurisprudencia en Matreria de Precios de Transferencia : Estudio Comparativo de Sentencias del Período 2012 - 2018 (espagnol)
El presente informe se centra en la revisión de la jurisprudencia relativa a los precios de transferencia, un estudio comparativo de las decisiones judiciales en materia de precios de transferencia (2012-18)...
Type de document: Rapport Numéro du rapport: 177410 Date du document: 2 novembre 2022 Mode de publication: Disclosed Auteur: Lucas, Cristian Oliver
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FY20 Project Cards : GTP Window 1 (anglais)
This report focuses on the FY20 project cards in terms of Global tax program. It covers the following topics: Tax Policy Assessment Framework (TPAF); Tax DIAMOND; Toolkits and Research on International...
Type de document: Rapport Numéro du rapport: 177502 Date du document: 2 novembre 2022 Mode de publication: Disclosed Auteur: World Bank
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A Review of Transfer Pricing Case Law : A Comparative Study of Court Decisions on Transfer Pricing (2012-2018) (anglais)
This report focuses on the review of transfer pricing case law, a comparative study of court decisions on transfer pricing (2012-2018). It covers the following topics: case analysis; main takeaways; list...
Type de document: Rapport Numéro du rapport: 177410 Date du document: 2 novembre 2022 Mode de publication: Disclosed Auteur: Lucas Mas, Cristian Oliver
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Transfer Pricing E-learning Course : For Tax Practitioners in Developing Countries (anglais)
This module introduces the World Bank Transfer Pricing E-Learning Course and describes what is meant by the terms ‘transfer pricing’ and the ‘arm’s length principle.’ It describes the main features of...
Type de document: Rapport Numéro du rapport: 177499 Date du document: 2 novembre 2022 Mode de publication: Disclosed Auteur: World Bank
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A More Just International Tax System (anglais)
The international framework for the taxation of multinational enterprises (MNEs) is under severe pressure. This article discusses the sources of this pressure and initiatives at the global level to maintain...
Type de document: Rapport Numéro du rapport: 177510 Date du document: 2 novembre 2022 Mode de publication: Disclosed Auteur: World Bank
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The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations (anglais)
This document introduces the Toolkit on Tax Treaty Negotiation (Toolkit), which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the WBG...
Type de document: Rapport Numéro du rapport: 177407 Date du document: 2 novembre 2022 Mode de publication: Disclosed Auteur: World Bank
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The Platform for Collaboration on Tax : Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (anglais)
The relevance of transfer pricing to developing countries, together with the challenges faced by low-capacity or inexperienced tax administrations, has been high on the regional and global tax agenda in...
Type de document: Rapport Numéro du rapport: 177405 Date du document: 2 novembre 2022 Mode de publication: Disclosed Auteur: World Bank
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Digital Services Tax : Country Practice and Technical Challenges (anglais)
Digital platforms are transforming social, business, and economic norms, changing the way we interact, consume, and do business. Digital technologies present many opportunities and benefits for society...
Type de document: Rapport Numéro du rapport: 167859 Date du document: 6 janvier 2022 Mode de publication: Disclosed Auteur: Cebreiro Gomez, Ana,Clavey, Colin John,De Moura Estevao Filho, Marcello,Leigh Pemberton, Jonathan,Stewart, Benjamin P.
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Opening Pandora's Box : What the Latest Leaks Mean for the World Bank's Mission (espagnol)
The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...
Type de document: Fiche Numéro du rapport: 165999 Date du document: 11 novembre 2021 Mode de publication: Disclosed Auteur: Cebreiro Gomez, Ana,Collin, Matthew Edward,Esquivel, Yara,De Magalhaes Pinto Almeida, Yasmin,Van Der Does De Willebois, Emile Johannes Marie,Anderson, James
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Opening Pandora's Box : What the Latest Leaks Mean for the World Bank's Mission (anglais)
The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...
Type de document: Fiche Numéro du rapport: 165999 Date du document: 11 novembre 2021 Mode de publication: Disclosed Auteur: Cebreiro Gomez, Ana,Collin, Matthew Edward,Esquivel, Yara,De Magalhaes Pinto Almeida, Yasmin,Van der Does de Willebois, Emile J. M.,Anderson, James
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International Tax Reform, Digitalization, and Developing Economies (anglais)
While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. This paper considers policy options that are currently...
Type de document: Document de travail (série numérotée) Numéro du rapport: 142256 Date du document: 1 octobre 2019 Mode de publication: Disclosed Auteur: Clavey, Colin John,Leigh Pemberton, Jonathan,Loeprick, Jan,Verhoeven, Marinus
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Transfer Pricing Reform : Policy Note (anglais)
The World Bank Group (WBG) has been supporting countries on their efforts to strengthen their international tax framework since 2011. Areas covered include: transfer pricing, tax treaty policy, exchange...
Type de document: Fiche Numéro du rapport: 177505 Date du document: 30 septembre 2019 Mode de publication: Disclosed Auteur: Clavey, Colin John,Roller, Norbert
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The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa (anglais)
This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing treaties...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS8623 Date du document: 25 octobre 2018 Mode de publication: Disclosed Auteur: Beer, Sebastian,Loeprick, Jan
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Malaysia’s Digital Economy : A New Driver of Development (anglais)
Can digital technologies transform Malaysia the way microelectronics revolutionized the country fifty years ago? In 2016, Malaysia became the first country in the world to establish a Digital Free Trade...
Type de document: Rapport Numéro du rapport: 177500 Date du document: 31 août 2018 Mode de publication: Disclosed Auteur: Record, Richard James Lowden,Larson, Bradley Robert,Teh Sharifuddin, Shakira Binti,Chong, Yew Keat