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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

  • 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

  • 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 Auteur:


  • Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (anglais)

    This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS8778 Date du document: 12 mars 2019 Mode de publication: Disclosed Auteur: Leigh Pemberton,Jonathan,Loeprick,Jan

  • Colombia - Fiscal Consolidation PA (anglais)

    Colombia has a strong macroeconomic and fiscal policy framework that served it well when faced with a large income oil shock over the mid-2014-2015 period. In order to maintain fiscal sustainability in...

    Type de document: Rapport Numéro du rapport: 138942 Date du document: 31 octobre 2018 Mode de publication: Disclosed Auteur: