L’OCDE publie aujourd’hui un très important rapport sur la fiscalité des multinationales qui servira de base aux prochaines discussions des gouvernements mondiaux pour « lutter contre l’érosion de la base d’imposition et le transfert de bénéfices ». Il sera présenté à la réunion du G20 Finance de ce week-end à Moscou. Cet article écrit par Pascal Saint-Amans, Directeur du Centre de politique et d’administration fiscales de l’OCDE et William Morris, Président du Comité fiscal du Comité consultatif économique et industriel auprès de l’OCDE en présente les principaux enjeux.

 La Tribune

Tax is not a struggle to the death, say Pascal Saint-Amans, director of the OECD’s Centre for Tax Policy and Administration and Will Morris, chair of the OECD’s business advisory branch (BIAC) tax committee and global tax policy director for GE.

P. Saint-Amans & W. Morris, International Tax Review

L’OCDE publie aujourd’hui un très important rapport sur la fiscalité des multinationales qui servira de base aux prochaines discussions des gouvernements mondiaux pour « lutter contre l’érosion de la base d’imposition et le transfert de bénéfices ». Il sera présenté à la réunion du G20 Finance de ce week-end à Moscou.

R. Mitchell, Bloomberg BNA Daily Tax Report

Reproduced with permission from Daily Tax Report, 17 DTR I-2 (Jan. 25, 2013). Copyright 2013 by The Bureau of National Affairs, Inc. (800-372-1033) <http://www.bna.com>

The OECD business community congratulates the OECD and WTO on the launch of the Database on Trade in Value-Added (TiVA), which is seen as a key asset in trade policy.

On the occasion of BIAC’s annual meeting with the OECD Ambassadors, BIAC Chair Charles P. Heeter led a delegation of senior private sector representatives in reiterating BIAC’s call to policymakers for urgent confidence-building measures to ensure a strong return to private sector-led growth.

BIAC welcomes the first OECD Global Forum on VAT in Paris, which took place this week on 7-8 November as a platform for exchanging best practices and co-ordination on cross border aspects of Value Added Tax (VAT) in an increasingly complex and integrated global economy.

BIAC today joins the OECD in welcoming a new model international tax agreement designed to improve cross-border tax compliance and boost transparency that will simplify the requirements for reporting under the U.S. Foreign Account Tax Compliance Act (FATCA). This new model will provide for automatic exchange between governments thereby reducing compliance costs for financial institutions.

As governments struggle to find the right combination of policies to create jobs, boost demand and spur economic growth a new report from BIAC and the American Chamber of Commerce in France suggests that women’s economic empowerment is a powerful resource. Unleashing women’s talent and creative potential in the workplace bears significant and well-documented economic gains not only for companies, but for women themselves, economies and societies as a whole.

The OECD business community welcomes the new Recommendation of the Council on Regulatory Policy and Governance as adopted by OECD Council on 22 March 2012, and calls for credible government action to effectively implement the principles in the Recommendation.

BIAC welcomes the joint statement by the US and France, Germany, Italy, Spain and the United Kingdom to develop an intergovernmental approach to the implementation of Foreign Account Tax Compliance Act (FATCA).