all all low databandwith database low language proficiency no do not include that None None None https://www.taxnotes.com/free-resources

international taxation beps / pillar 1 / pillar 2, taxation in the digital economy high databandwidth webinar/lecture high language proficiency None all <h1>&Eacute;valuation des BEPs et des anti-Beps: Perspectives internationales:</h1> <h1>Evaluating BEPS and anti-BEPS: International perspectives:</h1> <p>from the Unversity of Melbourne</p> <p>A one hour discussion on various international viewpoints on BEPS led by:</p> <p>Professor Rovert Breunig, ANU</p> <p>Professor Dhammika Dharmapala, University of Chicago</p> <p>Mr Ruud de Moij, IMF</p> all profit shifting, tax planning, Australia, https://www.youtube.com/watch?v=Lf2mIo5tMFQ&list=PLhOObpoQndRnN2Xx-Kveq8SebPl10oMLH&index=15

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), international tax planning, taxation in the digital economy low databandwith publication high language proficiency None all <p _msthash="60613" _msttexthash="51705524">Dans cet épisode d’Emerging Economies, Michel et Falcão examinent comment le pilier 1 pourrait uniformiser les règles du jeu pour les pays à revenu faible et intermédiaire si les règles d’approvisionnement sont appliquées équitablement.</p> <p>In this installment of Emerging Economies, Michel and Falc&atilde;o consider how pillar 1 could level the playing field for low- and middle income countries if the sourcing rules are fairly enforced.</p> None pillar 1, pillar one, digital taxation, international tax, tax policy, digital economy, tax planning, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4193093

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, international tax planning, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication high language proficiency None all <p _msthash="60573" _msttexthash="326244009">Ce document de travail présente le cadre analytique utilisé par le Secrétariat pour estimer les effets directs des propositions des premier et deuxième piliers sur les coûts d’investissement des entreprises multinationales. L’analyse s’appuie sur le cadre ETR standard et l’étend à deux égards importants. Premièrement, les ETR sont calculés pour un investissement réalisé par une entité appartenant à un groupe d’entreprises multinationales et tiennent compte de la possibilité que les EMN utilisent leur structure organisationnelle pour transférer des bénéfices vers des juridictions à faible imposition.</p> <p _msthash="60574" _msttexthash="494169416">Deuxièmement, le modèle intègre une version stylisée des dispositions fiscales introduites dans le cadre des premier et deuxième piliers. Les résultats, qui couvrent plus de 70 juridictions, tiennent compte des différences dans les assiettes et les taux d’imposition et sont calibrés empiriquement pour cartographier les activités des entreprises multinationales, c’est-à-dire la localisation de leurs bénéfices, de leur chiffre d’affaires et de leurs actifs ainsi que l’impact des propositions. Dans l’ensemble, les résultats suggèrent que les propositions des pilier un et deuxième pilier entraîneraient de modestes augmentations des RTE pondérés à l’échelle mondiale. </p> <p>This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE&rsquo;s investment costs. The analysis builds on the standard ETR framework and extends it in two important respects. First, ETRs are calculated for an investment performed by an entity belonging to an MNE group and account for the possibility that MNEs use their organisational structure to shift profits to low tax jurisdictions.</p> <p>Second, the model incorporates a stylised version of the tax provisions introduced under Pillar One and Pillar Two. The results, covering over 70 jurisdictions, account for differences in tax bases and rates, and are empirically calibrated to map MNE activities, i.e., the location of their profits, turnover and assets as well as the impact of the proposals. Overall, the results suggest that the Pillar One and Pillar Two proposals would lead to modest increases on global weighted ETRs.&nbsp;</p> None OECD, BEPS, Pillar One and Pillar Two, Pillar 1, Pillar 2, investment costs, multinationals, ETR framework, organisational structure, shift profits, low tax jurisdictions, tax rates, tax base, MNE, location of their profits, turnover, https://www.oecd.org/investment/the-impact-of-the-pillar-one-and-pillar-two-proposals-on-mne-s-investment-costs-b0876dcf-en.htm

international taxation customs & excises, transfer pricing & supply chains high databandwidth course medium language proficiency None all <p _msthash="60516" _msttexthash="64962508">C’est seulement pour les fonctionnaires du fisc qui travaillent pour les autorités fiscales qui travaillent avec l’OCDE et vous avez besoin d’un courriel d’entreprise qui est le courriel de cette autorité fiscale.</p> <p> </p> <p _msthash="60517" _msttexthash="35332362">L’Organisation mondiale des douanes et l’OCDE ont mis au point un <a _istranslated="1" href="http://www.wcoomd.org/learning_customshome_customselearninghome_detailshome_detailstp.htm">module d’apprentissage en ligne</a> dans le domaine des prix de transfert, grâce à leur coopération continue pour partager les connaissances.</p> <p> </p> <p _msthash="60518" _msttexthash="296930283">Le module d’apprentissage en ligne est gratuit pour les délégués gouvernementaux des pays membres de l’OCDE ainsi que pour les participants des économies non membres de l’OCDE qui assistent aux événements de l’OCDE et vendu à des parties non gouvernementales. La plateforme en ligne vise à expliquer les enjeux et les problèmes des prix de transfert d’un point de vue fiscal et douanier, à travers un mélange d’explications théoriques et d’études de cas pratiques et concrètes basées sur des réalités commerciales.</p> <p> </p> <p _msthash="60519" _msttexthash="86832447">Le module d’apprentissage en ligne sur les prix de transfert a été lancé en 2007.Le programme a été choisi pour apporter une réponse adaptée aux besoins de formation des administrations, ainsi qu’à ceux qui souhaitent disposer d’un cadre solide pour traiter correctement les prix de transfert.</p> <p> </p> <p _msthash="60520" _msttexthash="3067675">Le module d’apprentissage en ligne contient :</p> <ul> <li _msthash="60521" _msttexthash="914498">Introduction aux prix de transfert</li> <li _msthash="60522" _msttexthash="4544748">Principes de l’OCDE applicables en matière de prix de transfert</li> <li _msthash="60523" _msttexthash="678795">Méthodes de prix de transfert</li> <li _msthash="60524" _msttexthash="1953744">Évaluation en douane et prix de transfert - comparaison</li> </ul> <p> </p> <p _msthash="60525" _msttexthash="673283">Le cours dure environ 6 heures.</p> <p> </p> <p _msthash="60526" _msttexthash="58531343">De plus, la flexibilité du système d’apprentissage en ligne permet de mettre à jour les sujets abordés en temps réel. L’OMD et l’OCDE réexamineront constamment le contenu du programme afin de garantir la pertinence à long terme de la formation.</p> <p>It is only for tax officials that work for taxing authorities that work with the OECD and you need corporate email that is the email of that revenue authority.</p> <p>&nbsp;</p> <p>The World Customs Organization and the OECD have developed an&nbsp;<a href="http://www.wcoomd.org/learning_customshome_customselearninghome_detailshome_detailstp.htm">e-learning module</a>&nbsp;in the field of transfer pricing, as a result of their ongoing co-operation to share knowledge.</p> <p>&nbsp;</p> <p>The e-learning module is free of charge for government delegates in OECD member countries as well as participants from non-OECD economies attending OECD events, and sold to non-governmental parties. The online platform aims to explain the stakes and problems of transfer pricing from a both tax and customs perspective, through a mixture of theoretical explanations and practical and concrete case studies based on commercial realities.</p> <p>&nbsp;</p> <p>The transfer pricing e-learning module was launched in 2007.The programme was chosen to provide a response tailored to the administrations&rsquo; training needs, and also to those who are interested in getting a solid framework for properly dealing with transfer pricing.</p> <p>&nbsp;</p> <p>The e-learning module contains:</p> <ul> <li>Introduction to transfer pricing</li> <li>OECD Transfer Pricing Guidelines</li> <li>Transfer pricing methods</li> <li>Customs valuation and transfer pricing - a comparison</li> </ul> <p>&nbsp;</p> <p>The course lasts approximately 6 hours.</p> <p>&nbsp;</p> <p>In addition, the flexibility of the e-learning system means that updates to the topics covered can be made in real time. Both the WCO and OECD will constantly review the programme content to guarantee the long-term relevance of the training.</p> None Introduction to transfer pricing, OECD, Transfer Pricing, Guidelines, Transfer pricing, methods, Customs, valuation https://www.oecd.org/ctp/transfer-pricing/wcoandoecddeveloponlinetransferpricingtraining.htm

international taxation beps / pillar 1 / pillar 2, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains high databandwidth course medium language proficiency None all <p _msthash="60478" _msttexthash="64962508">C’est seulement pour les fonctionnaires du fisc qui travaillent pour les autorités fiscales qui travaillent avec l’OCDE et vous avez besoin d’un courriel d’entreprise qui est le courriel de cette autorité fiscale.</p> <p _msthash="60479" _msttexthash="60024419">Ce cours présente une vue d’ensemble du projet BEPS, ainsi que les quatre normes minimales: Action 5 (Pratiques fiscales dommageables), Action 6 (Prévention de l’abus des conventions fiscales), Action 13 (Documentation TP, avec un accent sur CbCr) et Action 14 (Règlement des différends).</p> <p>It is only for tax officials that work for taxing authorities that work with the OECD and you need corporate email that is the email of that revenue authority.</p> <p>This course presents an overview of the BEPS project, as well as the four minimum standards: Action 5 (Harmful Tax Practices), Action 6 (Preventing the abuse of tax treaties), Action 13 (TP documentation, with a focus on CbCr) and Action 14 (Dispute Resolution).</p> None Harmful Tax Practices, Preventing, abuse of tax treaties, Transfer Pricing, documentation, CBCR, Dispute Resolution, https://www.tax-platform.org/e-learning

international taxation beps / pillar 1 / pillar 2, tax administration / management / it, tax treaties, transfer pricing & supply chains high databandwidth course medium language proficiency None all <p _msthash="60437" _msttexthash="64962508">C’est seulement pour les fonctionnaires du fisc qui travaillent pour les autorités fiscales qui travaillent avec l’OCDE et vous avez besoin d’un courriel d’entreprise qui est le courriel de cette autorité fiscale.</p> <p _msthash="60438" _msttexthash="1259258">Module sur les actions 2, 3, 4 et 12 du projet BEPS</p> <p>It is only for tax officials that work for taxing authorities that work with the OECD and you need corporate email that is the email of that revenue authority.</p> <p>Module about BEPS Actions 2, 3, 4 and 12</p> None BEPS, controlled foreign companies, CFCs, CFC https://www.tax-platform.org/e-learning

international taxation business models basis for taxation, foreign direct investment, tax administration / management / it low databandwith course medium language proficiency None all <p _msthash="60399" _msttexthash="429395798">Le commerce est reconnu depuis longtemps comme un moteur potentiel de croissance et de création de richesses. De nombreux pays continuent de se heurter à des contraintes en matière de capacité du côté de l’offre et d’infrastructures liées au commerce, ce qui peut entraver leur compétitivité sur les marchés internationaux. Fondée sur une analyse solide des défis et des possibilités commerciales, la formation « Infrastructure de qualité et commerce de l’ONUDI » est conçue pour encourager le développement du commerce tout au long des chaînes de valeur. La formation vise à promouvoir le développement systémique d’infrastructures de qualité basées sur les besoins du marché et favorisant un développement industriel inclusif et durable.</p> <p>Trade has long been recognized as a potential engine for growth and wealth creation. Many countries continue to face supply-side capacity and trade related infrastructure constraints which can inhibit their ability to compete on international markets. Based on a solid analysis of trade challenges and opportunities, the &ldquo;UNIDO Quality Infrastructure and Trade&quot; training is designed for encouraging trade development along value chains. The training seeks to promote systemic quality infrastructure development that is based on market needs and promotes inclusive and sustainable industrial development.</p> None Trade, supply-side, supply chain, infrastructure, international markets, UNIDO, Quality Infrastructure and Trade, sustainable, industrial, development, QIS, https://hub.unido.org/quality-infrastructure-training

international taxation wealth taxes low databandwith publication high language proficiency None all <p _msthash="60360" _msttexthash="3021758662">Ce document décrit la méthodologie et les sources de données utilisées pour construire un ensemble de matrices cartographiant l’emplacement des bénéfices et de l’activité économique des entreprises multinationales (EMN) dans les différentes juridictions. Ces matrices ont été conçues à l’origine dans le but d’évaluer l’effet des propositions de réforme des arrangements internationaux en matière d’impôt sur les sociétés examinées par le Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS). Ils pourraient également servir à d’autres fins analytiques à l’avenir. L’ensemble se compose d’une matrice de bénéfices et de trois matrices axées sur les indicateurs de l’activité économique (chiffre d’affaires, actifs corporels et masse salariale). Chaque matrice contient des données couvrant plus de 200 juridictions (lignes de matrice) et réparties entre plus de 200 juridictions de la société mère ultime des entreprises multinationales (colonnes de la matrice), en se concentrant principalement sur l’année 2016. Les matrices combinent des données provenant de diverses sources dans un cadre cohérent, y compris les nouvelles données agrégées des rapports pays par pays (CbCR), la base de données ORBIS et la base de données analytique AMNE de l’OCDE. Les lacunes dans les données sont comblées à l’aide d’extrapolations fondées sur des données macroéconomiques, y compris au moyen d’une procédure sophistiquée d’extrapolation des bénéfices sur la base des données sur les investissements directs étrangers (IDE). Une analyse comparative approfondie a été entreprise pour assurer l’uniformité entre les sources de données et les extrapolations utilisées dans les matrices.</p> <p>This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the purpose of assessing the effect of proposals for the reform of international corporate tax arrangements under consideration by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). They could also serve other analytical purposes in the future. The set consists of a profit matrix and three matrices focusing on indicators of economic activity (turnover, tangible assets and payroll). Each matrix contains data spanning more than 200 jurisdictions (matrix rows) and broken down across more than 200 jurisdictions of MNE ultimate parent (matrix columns), focusing primarily on year 2016. The matrices combine data from a range of sources in a consistent framework, including newly available aggregated Country-by-Country Report (CbCR) data, the ORBIS database, and the OECD Analytical AMNE database. Gaps in data are filled using extrapolations based on macroeconomic data, including via a sophisticated procedure to extrapolate profit based on foreign direct investment (FDI) data. Extensive benchmarking has been undertaken to ensure consistency across the data sources and extrapolations used in the matrices.</p> None multinational enterprises, MNEs, jurisdiction, MNCs, Tax Planning, Cross Boarder, Transfer Pricing, https://www.oecd-ilibrary.org/taxation/a-set-of-matrices-to-map-the-location-of-profit-and-economic-activity-of-multinational-enterprises_4ec98acc-en

international taxation beps / pillar 1 / pillar 2, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains low databandwith publication high language proficiency None all <p _msthash="60320" _msttexthash="996646209">Cet article examine l’effet de l’impôt sur les sociétés sur l’investissement des entreprises multinationales (EMN) et détermine si cet effet diffère d’un groupe d’entreprises multinationales à l’autre en fonction de leur taux de rentabilité. L’analyse au niveau de l’entreprise menée auprès d’un panel d’entités multinationales à l’échelle du pays confirme la conclusion antérieure selon laquelle l’investissement des entreprises multinationales dans une juridiction est affecté négativement par les augmentations effectives du taux d’imposition des sociétés dans cette juridiction. L’analyse suggère également que la sensibilité fiscale des investissements des entreprises multinationales diffère d’une entité appartenant à différents groupes d’entreprises multinationales, avec une relation en forme de U entre la sensibilité fiscale et la rentabilité des groupes d’entreprises multinationales.</p> <p _msthash="60321" _msttexthash="1088276085">Les entités appartenant à des groupes ayant une rentabilité négative ou des taux de rentabilité relativement élevés se révèlent relativement moins sensibles que celles appartenant à des groupes ayant des taux de rentabilité plus faibles mais positifs. Par exemple, la sensibilité fiscale estimée des entreprises des groupes d’entreprises multinationales dont le taux de rentabilité est supérieur à 10 % représente près de la moitié de la sensibilité d’une entreprise d’un groupe d’entreprises multinationales dont le taux de rentabilité se situe entre 0 % et 10 %. Cela a des implications en ce qui concerne les propositions de réforme fiscale actuellement examinées par le Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices, car cela donne à penser que les groupes d’entreprises multinationales très rentables, qui sont plus susceptibles d’être touchés par les propositions, peuvent être moins sensibles aux impôts dans leur comportement d’investissement que les multinationales typiques.</p> <p>This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel of MNE entities confirms the earlier finding that MNE investment in a jurisdiction is negatively affected by effective corporate tax rate increases in that jurisdiction. The analysis also suggests that the tax sensitivity of MNE investment differs across entities belonging to different MNE groups, with a U-shape relationship between tax sensitivity and MNE group profitability.</p> <p>Entities belonging to groups with negative profitability or relatively high profitability rates are found to be relatively less sensitive than those belonging to groups with lower but positive profitability rates. For example, the estimated tax sensitivity of firms in MNE groups with a profitability rate above 10% is found to be nearly half the sensitivity of a firm in an MNE group with a profitability rate between 0% and 10%. This has implications with regard to the tax reform proposals currently under discussion by the OECD/G20 Inclusive Framework on BEPS, as this suggests that highly profitable MNE groups, which are more likely to be impacted by the proposals, may be less sensitive to taxes in their investment behaviour than the typical MNE.</p> all multinational enterprises, MNEs, jurisdiction, MNCs, Tax Planning, Cross Boarder, Transfer Pricing, OECD, OCDE, MNCs, multinationals, Holdings, group, https://www.oecd-ilibrary.org/taxation/corporate-taxation-and-investment-of-multinational-firms_9c6f9f2e-en

international taxation direct taxes / corporate tax (large businesses), international tax planning, tax administration / management / it, tax compliance medium databandwith database low language proficiency None all <p _msthash="60257" _msttexthash="351485394">Cette introduction décrit brièvement les données sur les régimes d’impôt sur le revenu des sociétés qui ont été recueillies par le Centre for Business Taxation de l’Université d’Oxford et qui sont maintenant disponibles sur ce site. Il fournit des informations détaillées sur toutes les variables disponibles, le pays et l’année de couverture. Étant donné que l’élaboration de la base de données est un travail continu, d’autres renseignements seront disponibles au fil du temps. La présente note fait référence à l’état de la base de données en janvier 2017.</p> <p _msthash="60258" _msttexthash="499205616">Les informations contenues dans cette base de données pour les années 2002 à 2012 ont été utilisées dans le <a _istranslated="1" href="https://oxfordtax.sbs.ox.ac.uk/files/cbt-tax-ranking-2012pdf">classement 2012 de la CBT sur l’impôt sur les sociétés</a>. La base de données comprend des variables de données brutes telles que les taux d’imposition des sociétés, certains aspects de la définition juridique de l’assiette de l’impôt sur les sociétés (taux et types d’amortissement) et les méthodes d’évaluation des stocks. Il comprend également des mesures des TETRE et des TEMI utilisées dans le classement 2012 de la CBT sur l’impôt des sociétés. La base de données couvre les pays du G20 et de l’OCDE sur la période 1983-2017 (dans certains cas 1979-2017) comme indiqué ci-dessous.</p> <p _msthash="60259" _msttexthash="364467701">La base de données de la TCC s’appuie sur une base de données existante qui a été créée en 2006 en tant que base de données multipays et développée au fil des ans par divers chercheurs du Centre et auparavant à l’Institute for Fiscal Studies. La version originale utilise diverses sources telles que la base de données fiscales de l’OCDE, l’IBFD (Bureau international de documentation fiscale), la base de données fiscales mondiale de l’Université du Michigan, KPMG et E&amp;Y et couvrait principalement les pays de l’OCDE. Les données actuellement contenues dans la base de données proviennent de diverses sources, principalement de :</p> <ul> <li _msthash="60260" _msttexthash="7003516">Le Guide mondial de l’impôt sur les sociétés publié par E&amp;Y; Années disponibles : 2002-2017</li> <li _msthash="60261" _msttexthash="26845884">Les données pour 2011 - 2017 proviennent principalement de la plate-forme de recherche fiscale en ligne de l’IBFD où ils fournissent des enquêtes par pays très détaillées</li> <li _msthash="60262" _msttexthash="32117020">Les données des pays du G20 ont été mises à jour pour être conformes au « Global Corporate Tax Handbook » (années 2007 - 2010) et au « European Tax Handbook » (années 1990 - 2010) de l’IBFD.</li> <li _msthash="60263" _msttexthash="5201872">Rapport intermédiaire ZEW 2011, « Effective Tax levels using Devereux/Griffith methodology »</li> <li _msthash="60264" _msttexthash="5607069">Deloitte Tax Highlights and International Tax and Business Guide; Années de disponibilité: 2009, 2010</li> <li _msthash="60265" _msttexthash="5509309">Enquête sur les taux d’imposition de KPMG; Années disponibles: 1998 - 2009</li> <li _msthash="60266" _msttexthash="1724385">Guide fiscal mondial PKF; Années disponibles : 2007 - 2009</li> </ul> <p _msthash="60267" _msttexthash="401582597">Nous mettons à jour la base de données chaque année pour la rendre cohérente avec les informations disponibles les plus récentes. Nous veillons à ce que toutes les informations incluses dans la base de données s’appliquent au 1er janvier de l’année donnée. Par conséquent, si l’année d’imposition est différente de l’année civile, les réformes introduites au cours d’une année d’imposition donnée qui ont commencé après le 1er janvier n’apparaîtront dans les données que l’année suivante.</p> <p _msthash="60268" _msttexthash="65289822">Cette brève description est organisée comme suit: la section 2 énumère tous les pays couverts par l’échantillon, la section 3 explique plus en détail les caractéristiques de chacune des variables et leur composition. La section 4 explique comment obtenir les données de la base de données et qui contacter en cas de questions.</p> <p>This introduction briefly describes the data on corporate income tax systems that has&nbsp;been collected by the Oxford University Centre for Business Taxation and is now available on this site. It provides a detailed information on all the variables available, the country and year coverage. Since the development of the database is an ongoing work, more information will become available over time. This note refers to the state of the database as of January 2017.</p> <p>The information in this database for the years 2002 &ndash; 2012 has been used in the&nbsp;<a href="https://oxfordtax.sbs.ox.ac.uk/files/cbt-tax-ranking-2012pdf">CBT Corporate Tax Ranking 2012</a>. The database includes raw data variables such as corporate tax rates, aspects of the legal definition of the corporate tax base (depreciation rates and types), and inventory valuation methods. It also includes measures of EATRs and EMTRs as used in the CBT Corporate Tax Ranking 2012. The database covers G20 and OECD countries over the period 1983 &ndash; 2017 (in some case 1979 &ndash; 2017) as specified below.</p> <p>The CBT database builds on an existing database which has been created in 2006 as a multi-country database and developed over the years by various Research Fellows at the Centre, and earlier at the Institute for Fiscal Studies. The original version uses various sources such as OECD Tax Database, IBFD (International Bureau of Fiscal Documentation), World Tax Database from the University of Michigan, KPMG and E&amp;Y and covered mainly OECD countries. The data currently in the database comes from various sources, mainly from:</p> <ul> <li>The Worldwide Corporate Tax Guide published by E&amp;Y; years available: 2002-2017</li> <li>Data for 2011 - 2017 comes mainly from the online IBFD Tax Research Platform where they provide very detailed Country Surveys</li> <li>G20 countries data has been updated to be consistent with IBFD &quot;Global corporate tax handbook&quot; (years 2007 - 2010) and &quot;European tax handbook&quot; (years 1990 - 2010)</li> <li>ZEW Intermediate Report 2011, &ldquo;Effective Tax levels using Devereux/Griffith methodology&rdquo;</li> <li>Deloitte Tax Highlights and International Tax and Business Guide; years available: 2009, 2010</li> <li>KPMG Tax Rate Survey; years available: 1998 - 2009</li> <li>PKF Worldwide Tax Guide; years available: 2007 - 2009</li> </ul> <p>We update the database each year to make it consistent with the most recently available information. We aim to make sure that the all the information included in the database applies in 1&nbsp;January of the given year. Therefore if the tax year is different than calendar year, any reforms introduced in a given tax year that started after 1 January will not appear in the data until the following year.</p> <p>This brief description is organized as follows: section 2 lists all the countries covered in the sample, section 3 explains in more detail the features of each of the variables and what they comprise of. Section 4 explains how to obtain the data from the database and who to contact in case of any queries.</p> None tax rates, Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Japan, South Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russia, Saudi Arabia, Slovak Republic, Slovenia, South Africa, Spain Sweden, Switzerland, Turkey, United Kingdom, United States,Bulgaria, Bosnia and Herzegovina, Croatia, Romania, Serbia, Ukraine, https://oxfordtax.sbs.ox.ac.uk/cbt-tax-database

international taxation direct taxes / corporate tax (large businesses), international tax planning medium databandwith course high language proficiency None all <p _msthash="60219" _msttexthash="379692482">Ce cours fournit une introduction à l’impôt fédéral américain sur le revenu des sociétés et de leurs actionnaires. Le cours se concentre sur les dispositions pertinentes du sous-chapitre C de l’Internal Revenue Code, ainsi que sur les règlements du Trésor et les avis judiciaires connexes, régissant la formation, les opérations, les distributions et la liquidation des sociétés. Les problèmes pratiques d’étude en classe facilitent l’auto-découverte de connaissances fiscales techniques ainsi que le développement d’une variété de compétences et d’attitudes professionnelles.</p> <p>This course provides an introduction to the U.S. federal income taxation of corporations and their shareholders. The course focuses on the relevant provisions of Subchapter C of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing corporate formation, operations, distributions, and liquidation. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes.</p> None United States, Federal Tax, U.S. federal income taxation, corporations, shareholders, Treasury Regulations, judicial opinions, governing corporate formation, https://www.coursera.org/learn/taxation-business-entities-part-1

international taxation direct taxes / corporate tax (large businesses), international tax planning, tax administration / management / it, tax compliance medium databandwith course high language proficiency None all <p _msthash="60180" _msttexthash="505094265">Ce cours fournit une introduction à l’impôt fédéral américain sur le revenu des entités commerciales intermédiaires, y compris les sociétés du sous-chapitre S, les partenariats et les sociétés à responsabilité limitée. Le cours se concentre sur les dispositions pertinentes des sous-chapitres S et K de l’Internal Revenue Code, ainsi que sur les règlements du Trésor et les avis judiciaires connexes, régissant la formation, le fonctionnement et la dissolution des entités intermédiaires. Les problèmes pratiques d’étude en classe facilitent l’auto-découverte de connaissances fiscales techniques ainsi que le développement d’une variété de compétences et d’attitudes professionnelles</p> <p>This course provides an introduction to the U.S. federal income taxation of pass-through business entities, including Subchapter S corporations, partnerships, and limited liability companies. The course focuses on the relevant provisions of Subchapters S and K of the Internal Revenue Code, as well as related Treasury Regulations and judicial opinions, governing the formation, operation, and termination of pass-through entities. Practical in-class study problems facilitate self-discovery of technical tax knowledge along with the development of a variety of professional skills and attitudes</p> None United States, U.S., America, Federal Taxation, Individuals, Businesses. https://www.coursera.org/learn/taxation-business-entities-part-2

international taxation business models basis for taxation medium databandwith course high language proficiency None all <p _msthash="60141" _msttexthash="791506014">Ce cours de six semaines intitulé Doing Business in Europe est le deuxième d’une série de trois explorant certains des principaux aspects commerciaux du droit de l’Union européenne. En plus de fournir aux apprenants une base de connaissances solide des lois et réglementations européennes pertinentes pour la création et la gestion d’une entreprise au sein de l’Union européenne, le cours explore également les considérations commerciales dans une perspective plus large en incluant des contributions de praticiens du droit de premier plan dans le domaine. Plus spécifiquement, le cours aborde les considérations stratégiques et financières dans le droit des sociétés, ainsi que les questions de droit du travail telles que la restructuration des entreprises, les conditions de travail et la gestion des situations de crise. Le cours examine également d’autres domaines juridiques tels que le droit fiscal, le droit de l’environnement et le droit international privé, et comment ils sont liés à faire des affaires en Europe.</p> <p>This six-week course titled Doing Business in Europe is the second in a series of three exploring some of the main business aspects of European Union law. Besides providing learners with a sound knowledge base of European laws and regulations relevant to establishing and managing a company within the European Union, the course also explores business considerations within a broader perspective by including inputs from leading law practitioners in the field. More specifically, the course discusses strategic and financial considerations within Company law, as well as Labour law issues such as restructuring enterprises, working conditions and handling crises situations. The course also examines other legal areas such as Tax law, Environmental law and Private International law, and how they tie in to doing business in Europe.</p> west europe European Business Law, EU, European Union, Doing Business in EU, Business Law, Corporate Law, https://www.coursera.org/learn/eu-law-doing-business

international taxation beps / pillar 1 / pillar 2, international tax planning, tax audit medium databandwith course medium language proficiency None all <h2 _msthash="60075" _msttexthash="429793">Ce que vous apprendrez</h2> <ul> <li> <p _msthash="60076" _msttexthash="5703854">Comprendre quels paiements équivalent à des redevances et des frais pour les services techniques</p> </li> <li> <p _msthash="60077" _msttexthash="27883141">Identifier les droits de l’État de la source (Inde) et de l’État de résidence d’imposer les redevances et les frais pour les services techniques</p> </li> <li> <p _msthash="60078" _msttexthash="39646425">Appliquer les étapes à suivre pour déterminer les implications fiscales sur les redevances et les frais pour services techniques et déterminer les taux de retenue à la source dans l’État de la source (Inde)</p> </li> <li> <p _msthash="60079" _msttexthash="18913336">Connaître les conditions applicables pour demander les avantages de la Convention – Test de propriété effective et preuve de résidence</p> </li> <li> <p _msthash="60080" _msttexthash="10821304">Comprendre quand les redevances et les frais pour les services techniques surviennent en Inde en vertu des lois locales / Traité applicable</p> </li> <li> <p _msthash="60081" _msttexthash="30447443">Comparaison des redevances en vertu de la Loi de l’impôt sur le revenu des Indiens, de l’OCDE et du Modèle de l’ONU</p> </li> <li> <p _msthash="60082" _msttexthash="176445724">Classer divers paiements en redevances / frais pour les services techniques, y compris - a. Paiement pour la transmission d’informations b. Transfert de tout ou partie des droits c. Droit d’auteur d’œuvres littéraires, artistiques ou scientifiques d. Montant de la location sans services et de la location avec équipage pour l’utilisation de l’équipement</p> </li> <li> <p _msthash="60083" _msttexthash="13614926">Vérifier la déductibilité fiscale entre les mains du payeur de redevances dans l’État de la source</p> </li> <li> <p _msthash="60084" _msttexthash="9424519">Comprendre la signification / les exclusions des frais pour les services techniques (inclus) en vertu du traité Inde-États-Unis</p> </li> <li> <p _msthash="60085" _msttexthash="5992298">Quand les frais pour les services techniques seraient-ils considérés comme « mis à disposition » ?</p> </li> <li> <p _msthash="60086" _msttexthash="4010877">Imposition des redevances et des services techniques effectivement liés à un ES</p> </li> <li> <p _msthash="60087" _msttexthash="13549523">Comment la taxe s’appliquerait-elle aux paiements excédentaires de redevances et de frais pour services techniques à une entreprise liée?</p> </li> <li> <p _msthash="60088" _msttexthash="16379766">Impact de la clause de la nation la plus favorisée (clause NPF) sur l’imposition des redevances et des frais pour services techniques</p> </li> </ul> <h2>What you&#39;ll learn</h2> <ul> <li> <p>Understand which payments amount to Royalty and Fee for Technical Services</p> </li> <li> <p>Identify the Rights of Source State (India) and State of Residence to tax Royalty and Fee for Technical Services</p> </li> <li> <p>Apply steps to be followed to ascertain Tax implications on Royalty and Fee for Technical Services and ascertaining withholding tax rates in Source State (India)</p> </li> <li> <p>Know the conditions applicable to claim Treaty benefits &ndash; Test of beneficial ownership and proof of Residence</p> </li> <li> <p>Understand when Royalty and Fee for Technical Services Arise in India under local laws/ Applicable Treaty</p> </li> <li> <p>Comparison of Royalty under the Indian Income Tax Act, OECD &amp; UN Model</p> </li> <li> <p>Classify various payments into Royalty/ Fee for technical Services, including &ndash; a. Payment for Imparting of information b. Transfer of all or any rights c. Copyright of literary, artistic or scientific work d. Dry and Wet Lease amount to use of Equipment</p> </li> <li> <p>Ascertain the Tax deductibility in hands of Payer of Royalty in Source State</p> </li> <li> <p>Understand the meaning/exclusions of Fee for technical (Included) Services under India USA Treaty</p> </li> <li> <p>When would Fee for technical Services be considered as &ldquo;Make available&rdquo;</p> </li> <li> <p>Taxation of Royalty and for technical Services effectively connected to a PE</p> </li> <li> <p>How would the tax apply to excess payments of Royalty and Fee for technical Services to related Enterprise</p> </li> <li> <p>Impact of Most Favored Nation Clause (MFN Clause) on taxation of Royalty and Fee for technical Services</p> </li> </ul> None royalties, technical services fees, fees, service fees, technical fees, withholding tax, cross-boarder, crossboarder, tax planning, double tax agreements, definition, tax treaties, https://www.udemy.com/course/international-tax-royalty-and-fee-for-technical-services/

international taxation business models basis for taxation, international tax planning, tax compliance medium databandwith course high language proficiency None all <h2 _msthash="60017" _msttexthash="847392">À propos de cette spécialisation</h2> <p _msthash="60018" _msttexthash="330785">1 677 vues récentes</p> <h3 _msthash="60019" _msttexthash="3664427">Résultats d’apprentissage pour la spécialisation:</h3> <p _msthash="60020" _msttexthash="2039895">À la fin de cette spécialisation, vous serez en mesure de:</p> <p _msthash="60021" _msttexthash="3296748">Comprendre comment les entreprises fonctionnent sur le marché mondial.</p> <p _msthash="60022" _msttexthash="5285670">Prendre des décisions éthiques pour gérer une entreprise responsable sur le marché mondial.</p> <p _msthash="60023" _msttexthash="17167163">Comprendre le rôle des entreprises dans la résolution des défis mondiaux tels que la pauvreté et l’environnement.</p> <p _msthash="60024" _msttexthash="8230729">Comprendre comment les entreprises peuvent saisir les opportunités et relever les défis du marché mondial complexe.</p> <h2 _msthash="60025" _msttexthash="2386397">Projet d’apprentissage appliqué</h2> <p _msthash="60026" _msttexthash="917750600">Cette spécialisation prépare les étudiants aux défis mondiaux auxquels les entreprises sont confrontées au 21ème siècle. Le marché mondial actuel et futur couvre les marchés émergents, un monde connecté par les médias sociaux et les progrès technologiques rapides, associés à d’énormes défis liés à l’environnement et à la pauvreté. Cette spécialisation couvre la façon dont la stratégie d’entreprise est formulée et mise en œuvre dans l’arène mondiale dans toutes ses complexités. Il couvre également le rôle de l’éthique et de la responsabilité d’entreprise dans un monde connecté ainsi que le rôle des entreprises pour relever les défis mondiaux tels que la pauvreté et l’environnement. La spécialisation permet de comprendre le commerce mondial et la façon de saisir les opportunités et de relever les défis dans ce domaine de manière responsable. Cette spécialisation fait partie du <a _istranslated="1" href="https://www.coursera.org/degrees/imba" rel="noopener nofollow" target="_blank">programme iMBA de l’Université de l’Illinois</a>.</p> <p _msthash="60027" _msttexthash="43544150">Chaque cours de la spécialisation remplit également une partie des exigences d’un cours de l’Université de l’Illinois qui <a _istranslated="1" href="http://apps.citl.illinois.edu/busreg" rel="noopener nofollow" target="_blank">peut vous faire gagner des crédits collégiaux!</a></p> <h2>About this Specialization</h2> <p>1,677&nbsp;recent views</p> <h3>Learning Outcomes for the Specialization:</h3> <p>Upon completion of this specialization, you will be able to:</p> <p>Understand how businesses function in the global marketplace.</p> <p>Make ethical decisions to run a responsible business in the global marketplace.</p> <p>Understand the role of business in addressing global challenges such as poverty and the environment.</p> <p>Understand how business can pursue opportunities and confront challenges in the complex global marketplace.</p> <h2>Applied Learning Project</h2> <p>This specialization prepares students for the global challenges that businesses face in the 21st century. The global marketplace now and in the future spans emerging markets, a world connected by social media, and rapid technological advancements, hand in hand with huge challenges relating to environment and poverty. This specialization covers how business strategy is formulated and implemented in the global arena in all its complexities. It also covers the role of ethics and corporate responsibility in a connected world as well as the role of business in addressing global challenges such as poverty and the environment. The specialization enables understanding of global business and how to pursue opportunities and confront challenges in this arena responsibly. This Specialization is part of the <a href="https://www.coursera.org/degrees/imba" rel="noopener nofollow" target="_blank">University of Illinois iMBA Program</a>.</p> <p>Each course in the Specialization also fulfills a portion of the requirements for a University of Illinois course that can <a href="http://apps.citl.illinois.edu/busreg" rel="noopener nofollow" target="_blank">earn you college credit!</a></p> None business, international trade, sustainability, innovation, business environment, globalisation, globalization, corporate social responsibility, https://www.coursera.org/specializations/global-challenges-business

international taxation international tax planning, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="59978" _msttexthash="1736256860">La transparence fiscale continue d’être une priorité pour les gouvernements et le public, comme en témoigne la couverture médiatique continue entourant les fuites de données au cours des dernières années. Ces fuites de données ont également montré que l’évasion fiscale n’est pas un crime financier isolé, mais qu’elle est généralement liée à un large éventail d’activités, y compris le blanchiment d’argent et la corruption, qui ont un impact négatif sur les sociétés. Les fuites ont révélé l’utilisation de sociétés et de fiducies pour cacher les propriétaires effectifs des actifs et ont souligné le rôle clé que la transparence des informations sur la propriété peut jouer dans la prévention de l’évasion fiscale, de la corruption et d’autres activités connexes. Les normes internationales exigent des niveaux minimaux de transparence concernant les bénéficiaires effectifs des sociétés, fiducies et autres constructions juridiques à des fins fiscales et de lutte contre le blanchiment de capitaux. Il est plus difficile pour les fraudeurs fiscaux et autres contrevenants de cacher leurs activités criminelles et leurs produits de la criminalité dans des juridictions où ces normes sont pleinement mises en œuvre. Cette boîte à outils contient des considérations de politique générale que les juridictions membres du Forum mondial peuvent utiliser pour mettre en œuvre des cadres juridiques et de surveillance afin d’identifier et de collecter des informations sur la propriété effective, ce qui est désormais une exigence des normes internationales. </p> <p>Tax transparency continues to be a key focus of governments and the public, as demonstrated by the continuing media coverage surrounding data leaks in recent years. These data leaks have also shown that tax evasion is not an isolated financial crime, but is commonly linked to a broad set of activities, including money laundering and corruption, that negatively impact societies. The leaks revealed the use of companies and trusts to hide the beneficial owners of assets and highlighted the key role that transparency of ownership information can play in preventing tax evasion, corruption and other related activities. &nbsp;International standards require minimum levels of transparency concerning the beneficial owners of companies, trusts and other legal arrangements for tax as well as anti-money laundering purposes. It is more difficult for tax evaders and other lawbreakers to hide their criminal activities and proceeds of crime in jurisdictions where these standards are fully implemented. &nbsp;This toolkit contains policy considerations that Global Forum member jurisdictions can use to implement legal and supervisory frameworks to identify and collect beneficial ownership information, which is now a requirement of the international standards. &nbsp;</p> None AEOI, Automatic exchange of information, AML, Anti-money laundering, CTF, counter-terrorist financing, Beneficial owner(s), CDD, Customer due diligence, CRS, Common reporting standard, DNFBP, Designated non-financial businesses and professions, EITI, Extractive Industries, Transparency Initiative, EIO, Exchange of information, EU, European Union, FATF, Financial Action Task Force, FI, Financial Institution, GF Global Forum, Transparency, Exchange of Information, IDB, Inter-American Development Bank, KYC, Know Your Customer, Money laundering, terrorist, financing, Non-Financial Entity, OECD, TCSP, Trust and company service providers, https://www.oecd.org/tax/transparency/beneficial-ownership-toolkit.pdf

international taxation beps / pillar 1 / pillar 2, international tax planning, tax administration / management / it, tax compliance, tax treaties medium databandwith course medium language proficiency None all <p _msthash="59939" _msttexthash="10890346623">Le Plan d’action BEPS 2015 rend compte de l’Action 4 (Limiter l’érosion de la base d’imposition impliquant des déductions d’intérêts et d’autres paiements financiers) et des Actions 8 à 10 (Aligner les résultats en matière de prix de transfert sur la création de valeur) a prescrit des travaux de suivi sur les aspects des transactions financières liés aux prix de transfert. En particulier, l’Action 4 du Plan d’action BEPS appelait à l’élaboration : « ... Guide en matière de prix de transfert ... concernant la tarification des transactions financières entre parties liées, y compris les garanties financières et de bonne exécution, les produits dérivés (y compris les produits dérivés internes utilisés dans les transactions intrabancaires) et les accords d’assurance captifs et autres. » Dans le cadre de ces mandats, le Comité des affaires fiscales a produit un projet de rapport non consensuel sur les transactions financières en juillet 2018. Le projet de rapport visait à clarifier l’application des principes énoncés dans l’édition 2017 des Principes de l’OCDE applicables en matière de prix de transfert (les « Principes directeurs »), en particulier l’analyse précise de la délimitation visée au chapitre I, aux transactions financières. Il a également fourni des orientations sur des questions spécifiques relatives à la tarification des prêts, à la mise en commun de la trésorerie, aux garanties financières et à l’assurance captive. Les orientations contenues dans le présent rapport tiennent compte des commentaires reçus en réponse au projet de rapport public. Ces orientations sont importantes car c’est la première fois que les Principes directeurs seront mis à jour pour inclure des orientations sur les aspects des transactions financières relatifs aux prix de transfert, ce qui devrait contribuer à l’uniformité dans l’application des prix de transfert et aider à éviter les différends en matière de prix de transfert et la double imposition. Les sections A à E du présent rapport figureront dans les Directives en tant que chapitre X. Les directives de la section F du présent rapport seront ajoutées à la section D.1.2.1 du chapitre I des Lignes directrices, immédiatement après le paragraphe 1.106. Ce rapport décrit les aspects des transactions financières liés aux prix de transfert, y compris un certain nombre d’exemples pour illustrer les principes discutés. La section B donne des orientations sur l’application des principes énoncés à la section D.1 du chapitre I des Principes directeurs aux opérations financières. En particulier, la section B.1 du présent rapport explique comment l’analyse précise de la délimitation prévue au chapitre I s’applique à la structure du capital d’une entreprise multinationale au sein d’un groupe d’entreprises multinationales. Il précise également que les orientations figurant dans cette section n’empêchent pas les pays de mettre en œuvre des approches pour traiter de la structure du capital et de la déductibilité des intérêts dans le cadre de leur législation nationale. La section B.2 décrit les caractéristiques économiquement pertinentes qui éclairent l’analyse des modalités des opérations financières. Les sections C, D et E du présent rapport traitent de questions spécifiques liées à la tarification des opérations financières (par exemple, les fonctions de trésorerie, les prêts intragroupe, la mise en commun de trésorerie, la couverture, les garanties et l’assurance captive). Cette analyse porte à la fois sur la délimitation exacte et la tarification des opérations financières contrôlées. Enfin, la section F fournit des indications sur la façon de déterminer un taux de rendement sans risque et un taux de rendement ajusté en fonction du risque. </p> <p>The 2015 BEPS Action Plan reports on Action 4 (Limiting base erosion involving interest deductions and other financial payments) and Actions 8-10 (Aligning Transfer Pricing Outcomes with Value Creation) mandated follow-up work on the transfer pricing aspects of financial transactions. In particular, Action 4 of the BEPS Action Plan called for the development of: &nbsp; &ldquo;&hellip;transfer pricing guidance &hellip; regarding the pricing of related party financial transactions, including financial and performance guarantees, derivatives (including internal derivatives used in intra-bank dealings), and captive and other insurance arrangements.&rdquo; Under these mandates, the Committee on Fiscal Affairs produced a non-consensus discussion draft on financial transactions in July 2018. The discussion draft aimed to clarify the application of the principles included in the 2017 edition of the OECD Transfer Pricing Guidelines (the &ldquo;Guidelines&rdquo;), in particular, the accurate delineation analysis under Chapter I, to financial transactions. It also provided guidance with specific issues relating to the pricing of loans, cash pooling, financial guarantees, and captive insurance. The guidance contained in this report takes account of comments received in response to the public discussion draft. This guidance is significant because it is the first time the Guidelines will be updated to include guidance on the transfer pricing aspects of financial transactions, which should contribute to consistency in the application of transfer pricing and help avoid transfer pricing disputes and double taxation. Sections A to E of this report will be included in the Guidelines as Chapter X. The guidance in Section F of this report will be added to Section D.1.2.1 in Chapter I of the Guidelines, immediately following paragraph 1.106. &nbsp;This report describes the transfer pricing aspects of financial transactions, including a number of examples to illustrate the principles discussed. Section B provides guidance on the application of the principles contained in Section D.1 of Chapter I of the Guidelines to financial transactions. In particular, Section B.1 of this report elaborates on how the accurate delineation analysis under Chapter I applies to the capital structure of an MNE within an MNE group. It also clarifies that the guidance included in that section does not prevent countries from implementing approaches to address capital structure and interest deductibility under their domestic legislation. Section B.2 outlines the economically relevant characteristics that inform the analysis of the terms and conditions of financial transactions. &nbsp;Sections C, D and E of this report address specific issues related to the pricing of financial transactions (e.g. treasury functions, intra-group loans, cash pooling, hedging, guarantees and captive insurance). This analysis elaborates on both the accurate delineation and the pricing of the controlled financial transactions. Finally, Section F provides guidance on how to determine a risk-free rate of return and a risk-adjusted rate of return.&nbsp;</p> None transfer pricing, financial transactions, guidelines, capital structure, MNE, MNEs, MNC, MNCs, Group structure, domestic laws, domestic legislation, capital structure, interest, tax deduction, https://www.oecd.org/tax/beps/transfer-pricing-guidance-on-financial-transactions-inclusive-framework-on-beps-actions-4-8-10.pdf

international taxation tax audit, all high databandwidth course high language proficiency None all <h3 _msthash="59884" _msttexthash="278603">Détails du sujet</h3> <p><a _msthash="59885" _msttexthash="429793" href="https://www.open.edu.au/subjects/curtin-university-foundations-of-international-taxation-cur-blw31#collapse_relatedLearn">Ce que vous apprendrez</a></p> <p _msthash="59886" _msttexthash="2249975">À la fin de cette matière, les étudiants seront en mesure de:</p> <ol> <li _msthash="59887" _msttexthash="1721512">analyser et évaluer une structure fiscale commune</li> <li _msthash="59888" _msttexthash="66182948">examiner les principales dispositions contenues dans une convention type de double imposition fondée sur le Modèle de traité de l’Organisation de coopération et de développement économiques (OCDE), car elles touchent le revenu, les investissements, les sociétés et les activités commerciales des particuliers;</li> <li _msthash="59889" _msttexthash="27292746"> examiner les mécanismes de lutte contre l’évasion fiscale utilisés par les gouvernements pour lutter contre l’évasion fiscale internationale,</li> <li _msthash="59890" _msttexthash="11421475">analyser les différentes structures d’entreprise et de financement afin de créer une entreprise étrangère </li> <li _msthash="59891" _msttexthash="14743287">expliquer comment les techniques de réduction des bénéfices et les conventions fiscales peuvent être utilisées dans la planification fiscale internationale.</li> </ol> <p _msthash="59892" _msttexthash="4186">.</p> <h3>Subject details</h3> <p><a href="https://www.open.edu.au/subjects/curtin-university-foundations-of-international-taxation-cur-blw31#collapse_relatedLearn">What you&#39;ll learn</a></p> <p>At the completion of this subject students&nbsp;will be able to:</p> <ol> <li>analyse and evaluate a common taxation structure</li> <li>examine the main provisions contained in a typical double tax agreement based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty as they affect individuals income, investment, companies and business operations</li> <li>scrutinise anti-avoidance mechanisms employed by governments to combat international tax avoidance,</li> <li>analyse the different business structures and financing structures in order to set up a foreign enterprise&nbsp;</li> <li>explain how profit reduction techniques and tax treaties can be used in international tax planning.</li> </ol> <p>.</p> None Introduction to international taxation, Income Tax, Individuals, Corporate Tax, Consumption Taxes, Indirect taxes, Wealth Tax, Tax Administration, Residency, Source, Double tax agreements, DTAs, Relief from Double Tax, Administrative Provisions, tax avoidance, https://www.open.edu.au/subjects/curtin-university-foundations-of-international-taxation-cur-blw31

international taxation international tax planning, tax incentives medium databandwith course medium language proficiency None all <p _msthash="59815" _msttexthash="155435085">Ce cours en ligne d’auto-apprentissage fait partie du <a _istranslated="1" href="https://future.aicpa.org/cpe-learning/course/us-international-tax-certificate">U.S. International Tax Certificate</a>, un programme d’apprentissage complet conçu pour aider les professionnels de la finance et de la comptabilité mondiales à naviguer dans le monde très complexe de la fiscalité internationale. Ce cours peut être acheté individuellement ou dans le cadre de l’offre groupée U.S. International Tax: Core Concepts. Vous devez acheter le forfait pour gagner le badge numérique.</p> <p _msthash="59816" _msttexthash="259926238">Ce cours couvre les principes fondamentaux de la fiscalité internationale américaine, en commençant par la définition des systèmes fiscaux utilisés dans le monde entier. Présentant une introduction aux concepts de fiscalité entrante et sortante, ce cours vous fournit une base de référence des concepts de résidence, des crédits pour impôt étranger, des classifications d’entités et des différents types de revenus. Sont également abordés des concepts fondamentaux clés tels que la source de revenus, les retenues d’impôt, les conventions fiscales et les prix de transfert.</p> <p _msthash="59817" _msttexthash="185523">Sujets clés</p> <ul> <li _msthash="59818" _msttexthash="314301">Systèmes fiscaux</li> <li _msthash="59819" _msttexthash="717899">Fiscalité entrante/sortante</li> <li _msthash="59820" _msttexthash="145158">Résidence</li> <li _msthash="59821" _msttexthash="717054">Crédits pour impôt étranger</li> <li _msthash="59822" _msttexthash="667316">Classification des entités</li> <li _msthash="59823" _msttexthash="508599">Revenu de la sous-partie F</li> <li _msthash="59824" _msttexthash="1442766">Approvisionnement en revenus aux États-Unis</li> <li _msthash="59825" _msttexthash="2534532">Retenues d’impôt aux États-Unis</li> <li _msthash="59826" _msttexthash="421759">Conventions fiscales</li> <li _msthash="59827" _msttexthash="294762">Prix de transfert</li> </ul> <p _msthash="59828" _msttexthash="2426047">Résultats d’apprentissage</p> <ul> <li _msthash="59829" _msttexthash="9342853">Distinguer les différences entre les différents types de systèmes fiscaux mondiaux et certaines caractéristiques de chacun</li> <li _msthash="59830" _msttexthash="2555306">Rappelez-vous comment fonctionne le régime fiscal américain</li> <li _msthash="59831" _msttexthash="2023801">Rappel de la classification des entités et des hybrides</li> <li _msthash="59832" _msttexthash="14888406">Reconnaître les différentes formes d’exploitation d’une entreprise dans un pays étranger</li> <li _msthash="59833" _msttexthash="8159463">Rappelons la notion d’établissement stable / présence imposable aux États-Unis et dans le monde</li> <li _msthash="59834" _msttexthash="7188883">Rappeler les règles américaines sur l’approvisionnement en revenus</li> <li _msthash="59835" _msttexthash="7752563">Identifier les règles générales de retenue d’impôt des États-Unis</li> <li _msthash="59836" _msttexthash="4833426">Reconnaître la fonction générale et les avantages de la plupart des conventions fiscales</li> <li _msthash="59837" _msttexthash="10215608">Rappelez-vous les principes de base des règles de prix de transfert pour les transactions contrôlées aux États-Unis et dans le monde</li> <li _msthash="59838" _msttexthash="38001314">Identifier les actions clés dans le cadre de l’initiative de l’OCDE sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS)</li> </ul> <p>This self-study online course is part of the&nbsp;<a href="https://future.aicpa.org/cpe-learning/course/us-international-tax-certificate">U.S. International Tax Certificate</a>, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Core Concepts bundle. You must purchase the bundle to earn the digital badge.</p> <p>This course covers U.S. international tax fundamentals, beginning with defining tax systems employed around the world. Featuring an introduction of the concepts of inbound and outbound taxation, this course provides you with a baseline of residency concepts, foreign tax credits, entity classifications, and different types of income. Also covered are such key fundamental concepts as income sourcing, withholding taxes, tax treaties, and transfer pricing.</p> <p>Key Topics</p> <ul> <li>Tax Systems</li> <li>Inbound/Outbound Taxation</li> <li>Residency</li> <li>Foreign Tax Credits</li> <li>Entity Classification</li> <li>Subpart F Income</li> <li>Income Sourcing in U.S.</li> <li>Withholding taxes in U.S.</li> <li>Tax Treaties</li> <li>Transfer pricing</li> </ul> <p>Learning Outcomes</p> <ul> <li>Distinguish the differences between various types of global tax systems and certain characteristics of each</li> <li>Recall how the U.S. tax system works</li> <li>Recall entity classification and hybrids</li> <li>Recognize the different forms of operating a business in a foreign country</li> <li>Recall the concept of a permanent establishment / taxable presence in the United States and globally</li> <li>Recall U.S. income sourcing rules</li> <li>Identify general U.S. withholding tax rules</li> <li>Recognize the general function and benefits of most income tax treaties</li> <li>Recall the basics of transfer pricing rules for controlled transactions in the U.S. and globally</li> <li>Identify the key actions under the OECD Base erosion and profit shifting (BEPS) initiative</li> </ul> None United States, Federal Tax, U.S., federal income taxation, tax treaties, double tax agreements, American, US, https://www.aicpa-cima.com/cpe-learning/course/international-tax-foundation

international taxation business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), international tax planning, tax treaties low databandwith publication medium language proficiency None all <p _msthash="59773" _msttexthash="14821846">La libre circulation des marchandises et des capitaux à travers les frontières nationales a des implications importantes pour la fiscalité directe et indirecte.</p> <p _msthash="59774" _msttexthash="1349075">Le document traite des questions suivantes :</p> <p _msthash="59775" _msttexthash="28921438">a) Les incidences des différences de traitement entre les revenus du capital des résidents originaires de l’étranger et les revenus du capital des non-résidents originaires du pays;</p> <p _msthash="59776" _msttexthash="10889905">b) Les incidences des différents traitements des exportations et des importations dans le cadre du système de la fiscalité indirecte (TVA);</p> <p _msthash="59777" _msttexthash="3856489">c) Quelle est la structure fiscale internationale économiquement efficiente?</p> <p>Free movements of goods and capital across national borders have important implications for both direct and indirect taxation.</p> <p>The paper discusses the following issues:</p> <p>(a) The implications of different treatments of resident capital income originating abroad and nonresident capital income originating at home;</p> <p>(b) The implications of different treatments of exports and imports under the indirect tax system (VAT);</p> <p>(c) What is the economically efficient international tax structure.</p> None tax treatment, resident, residency, foreign capital income, foreign income, nonresident, non-resident, capital income, exports and imports duties, tax planning, indirect taxes https://papers.ssrn.com/sol3/papers.cfm?abstract_id=471524

international taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties low databandwith podcast medium language proficiency None all None None tax planning, cross boarder, retirement income, tax policy, source principle, https://law.unimelb.edu.au/__data/assets/pdf_file/0007/3218209/Tax-Treaties-as-Dark-Matter.pdf

international taxation , international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties high databandwidth course medium language proficiency None all <h5 _msthash="59648" _msttexthash="219265046">Si vous cherchez une bonne base pour commencer votre carrière dans la fiscalité des entreprises internationales, vous avez atteint le bon endroit. Ce cours fournira les connaissances essentielles et le réseau dont vous avez besoin pour accomplir plus dans le domaine de la fiscalité internationale des entreprises en seulement trois mois. Nous vous aidons à apprendre les concepts d’une manière limitée dans le temps mais à votre rythme, avec des opportunités d’interagir en direct avec les participants et nos experts.</h5> <h2 _msthash="59649" _msttexthash="95485">Aperçu</h2> <p _msthash="59650" _msttexthash="89816272">Conçu de manière technologique avancée pour fournir aux participants tous les aspects essentiels de la fiscalité internationale des entreprises, ce cours est une combinaison d’apprentissage basé sur des modules et de sessions en direct, accompagnées de la discussion d’études de cas pertinentes.</p> <p _msthash="59651" _msttexthash="143445198">Les premiers modules sont consacrés aux concepts fondamentaux pertinents à l’interprétation et à l’application des conventions fiscales. Cette introduction fournit aux participants les outils conceptuels nécessaires pour saisir pleinement les questions abordées plus loin dans le cours, telles que les activités commerciales transfrontalières et l’attribution des bénéfices des établissements stables.</p> <p _msthash="59652" _msttexthash="69593420">D’autres modules donnent un aperçu des dividendes, des intérêts, des redevances et des honoraires pour les services techniques, des dispositions anti-abus sur les dividendes, les intérêts, les redevances et les frais pour les services techniques et le critère de l’objectif principal.</p> <h2 _msthash="59653" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="59654" _msttexthash="1841242">Après avoir terminé ce cours, vous serez en mesure de:</p> <ul> <li _msthash="59655" _msttexthash="4118023">Identifier les problèmes potentiels liés aux transactions transfrontalières</li> <li _msthash="59656" _msttexthash="2560896">Définir les dispositions des conventions de double imposition</li> <li _msthash="59657" _msttexthash="3102866">Décrire les conséquences des conventions fiscales dans des cas réels</li> <li _msthash="59658" _msttexthash="8343738">Expliquer le fonctionnement et l’impact des conventions fiscales pour les entreprises</li> <li _msthash="59659" _msttexthash="6501092">Discuter des questions fiscales internationales en toute confiance avec toutes les parties concernées</li> <li _msthash="59660" _msttexthash="4103723">Démontrer une connaissance adéquate des questions de fiscalité internationale</li> </ul> <h2 _msthash="59661" _msttexthash="459641">Qui devrait participer</h2> <p _msthash="59662" _msttexthash="84210880">Le cours convient aux praticiens des cabinets de conseil fiscal, aux fiscalistes du commerce et d’autres industries, aux fonctionnaires gouvernementaux qui rencontrent régulièrement des problèmes liés à la fiscalité transfrontalière et à toute personne souhaitant approfondir ou développer une compréhension globale des principes de fiscalité internationale.</p> <h2 _msthash="59663" _msttexthash="290823">Mode de livraison</h2> <p _msthash="59664" _msttexthash="1861509">En ligne avec du contenu en direct et préenregistré.</p> <p _msthash="59665" _msttexthash="37216296">Les sessions en direct (participation facultative) seront enregistrées. En se joignant aux sessions en direct, les participants donnent leur consentement pour que l’enregistrement se poursuive.</p> <h2 _msthash="59666" _msttexthash="1896687">Domaine d’études</h2> <p _msthash="59667" _msttexthash="11143470">Fiscalité – conventions fiscales, résidence, établissements stables, prix de transfert, double imposition et bien plus encore</p> <h2 _msthash="59668" _msttexthash="486057">Conditions préalables</h2> <p _msthash="59669" _msttexthash="234598754">Il s’agit d’un cours d’introduction. On s’attend à ce que les participants aient une connaissance de base du régime fiscal national d’au moins un pays, en particulier de l’imposition des revenus étrangers provenant de sociétés résidentes et des revenus de source nationale reçus par des sociétés non résidentes. <br _istranslated="1"/> De plus, il serait utile d’avoir une compréhension de base de la fonction des conventions de double imposition, mais le cours se déroulera en partant du principe que les participants au cours sont nouveaux dans le traitement des conventions fiscales. </p> <h2 _msthash="59670" _msttexthash="281229">À propos du cours</h2> <p _msthash="59671" _msttexthash="34447673">Ce cours en ligne de 3 mois contient 9 modules qui contiennent en outre des sous-modules pour couvrir les sujets en détail. Il y aura deux sessions en direct avec les experts, ainsi que des quiz de révision et des évaluations finales entre le cours et à la fin. </p> <p _msthash="59672" _msttexthash="97944041">Leçons audiovisuelles: 10 heures<br _istranslated="1"/> <br _istranslated="1"/> Sessions en direct* - il y aura 2 sessions en direct de 1 heure chacune pendant toute la durée du cours. Ces séances comprendront une discussion sur les réponses aux études de cas et d’autres questions des participants. <br _istranslated="1"/> Veuillez consulter le calendrier pour connaître les dates des quiz de révision, des évaluations finales et des sessions en direct <a _istranslated="1" href="https://www.ibfd.org/sites/default/files/2022-05/PIBT%20Course%20Info.pdf" target="_blank">ici</a>. </p> <p>* <font _msthash="59673" _mstmutation="1" _msttexthash="69375176"><em _istranslated="1" _mstmutation="1">Les séances en direct auront lieu lorsqu’il y aura au moins 10 participants.</em><br _istranslated="1" _mstmutation="1"/> <br _istranslated="1" _mstmutation="1"/> <em _istranslated="1" _mstmutation="1">Important: Les participants seront invités à indiquer leur disponibilité au début du cours pour les sessions en direct. <br _istranslated="1"/> L’accès au cours est accordé pour une période de 12 semaines, à compter de la date de début du cours. </em></font></p> <h2 _msthash="59674" _msttexthash="1010776">Formation professionnelle continue</h2> <h5>If you are looking for a good base to start your career in international business tax, you have reached the right place. This course will provide the essential knowledge and the network you need to achieve more in the field of international business taxation in just three months. We help you learn the concepts in a time bound yet self-paced manner, with opportunities to interact live with the participants and our experts.</h5> <h2>Overview</h2> <p>Designed in a technological advanced manner to provide participants with all the essential aspects of international business taxation, this course is a combination of module-based learning and live sessions, accompanied by the discussion of relevant case studies.</p> <p>The first modules are dedicated to the fundamental concepts relevant to the interpretation and application of tax treaties. This introduction provides participants with the conceptual tools to fully grasp issues discussed later on in the course, such as cross-border business activities and the attribution of profits of permanent establishments.</p> <p>Other modules provide an overview of dividends, interest, royalties and fees for technical services, anti-abuse provisions on dividends, interest, royalties &amp; fees for technical services and, the principal purpose test.</p> <h2>Learning objectives</h2> <p>After completing this course you will be able to:</p> <ul> <li>Identify potential issues relating to cross border transactions</li> <li>Define the provisions of double taxation conventions</li> <li>Describe the tax treaty consequences in actual cases</li> <li>Explain the working and the impact of tax treaties for businesses</li> <li>Discuss international tax issues confidently with all parties involved</li> <li>Demonstrate adequate knowledge of international tax issues</li> </ul> <h2>Who should participate</h2> <p>The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and other industries, government officials who regularly encounter issues related to cross-border taxation and anyone who desires to deepen or develop a comprehensive understanding of international taxation principles.</p> <h2>Delivery method</h2> <p>Online with live and pre-recorded content.</p> <p>Live sessions (optional attendance) will be recorded. By joining the live sessions, participants give consent for the recording to proceed.</p> <h2>Field of study</h2> <p>Taxation &ndash; tax treaties, residence, permanent establishments, transfer pricing, double taxation and much more</p> <h2>Pre-requisites</h2> <p>This is an introductory-level course. Participants are expected to have a basic knowledge of the domestic tax system of at least one country, specifically, taxation of foreign income derived by resident companies and domestic-source income received by non-resident companies.&nbsp;<br /> In addition, a basic understanding of the function of double tax treaties would be helpful, but the course will proceed on the assumption that course participants are new to dealing with tax treaties.&nbsp;</p> <h2>About the course</h2> <p>This 3 month online course contains 9 modules that further contain sub-modules to cover the topics in detail. There will be two live sessions with the experts, along with revision quizzes and final assessments in between the course and at the end.&nbsp;&nbsp;</p> <p>Audio-visual lessons: 10 hours<br /> <br /> Live sessions* - there will be 2 live sessions of 1 hour each during the entire course. These sessions will include discussion on case study answers and further questions from the participants.&nbsp;<br /> Please check the schedule for the dates of the revision quizzes, final assessments and live sessions&nbsp;<a href="https://www.ibfd.org/sites/default/files/2022-05/PIBT%20Course%20Info.pdf" target="_blank">here</a>.&nbsp;</p> <p>*&nbsp;<em>Live sessions will be conducted when there are minimum of 10 attendees.</em><br /> <br /> <em>Important: Participants will be requested to state their availability at the start of the course for the live sessions.&nbsp;<br /> Access to the course is granted for a period of 12 weeks, from the course start date.&nbsp;</em></p> <h2>Continuing Professional Education</h2> None Introduction to international taxation, Residence, residency, permanent establishments, Cross-border business activities, Attribution of profits, allocation of profits, Dividends, interest, royalties and fees for technical services, anti-abuse provisions, dividends, interest, royalties, fees for technical services, Capital gains, Double tax relief, principal purpose test https://www.ibfd.org/shop/training/principles-international-business-taxation

international taxation exchange of information, international tax planning, tax administration / management / it, tax treaties high databandwidth course medium language proficiency None all <p _msthash="59609" _msttexthash="64962508">C’est seulement pour les fonctionnaires du fisc qui travaillent pour les autorités fiscales qui travaillent avec l’OCDE et vous avez besoin d’un courriel d’entreprise qui est le courriel de cette autorité fiscale.</p> <p>It is only for tax officials that work for taxing authorities that work with the OECD and you need corporate email that is the email of that revenue authority.</p> None tax evasion, tax planning, crime, fraud, exchange of information, agreements, treaties https://www.oecd.org/tax/transparency/resources/global-forum-e-learning.htm

international taxation direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties high databandwidth course medium language proficiency None all <p _msthash="59571" _msttexthash="64962508">C’est seulement pour les fonctionnaires du fisc qui travaillent pour les autorités fiscales qui travaillent avec l’OCDE et vous avez besoin d’un courriel d’entreprise qui est le courriel de cette autorité fiscale.</p> <p>It is only for tax officials that work for taxing authorities that work with the OECD and you need corporate email that is the email of that revenue authority.</p> None Exchange of Information on Request, EOIR, privacy, compliant, compliance, tax compliance, https://www.oecd.org/tax/transparency/resources/global-forum-e-learning.htm

tax administration domestic revenue mobilisation & external debt, exchange of information, gender & tax, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax justice / human rights, tax policy & future trends, tax treaties medium databandwith publication medium language proficiency None all <h1 _msthash="59493" _msttexthash="414388">La fiscalité et les ODD</h1> <p><img _mstalt="1493349" alt="UN Sustainable Development Goals Infographics" 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 <h1>Taxation and the SDGs</h1> <p><img alt="UN Sustainable Development Goals Infographics" src="data:image/png;base64,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" /></p> <p>The mobilization and effective use of domestic resources are central to the pursuit of sustainable development. Taxation is a powerful tool to help finance achievements of the SDGs, and it can also spur inclusive and sustainable development in other ways. Fiscal policies can simultaneously mobilize resources, reduce inequalities, and promote sustainable consumption and production patterns.</p> <p>As highlighted in the&nbsp;<a href="https://www.un.org/ecosoc/sites/www.un.org.ecosoc/files/files/en/dcf/2018%20DCF%20Summary_E_2018_73_English.pdf">key findings</a>&nbsp;of the 2018 Development Cooperation Forum, the objectives of mobilizing resources and improving societies should be aligned both in policy and in capacity building terms, by providing relevant guidance to developing countries.</p> <p>The 2021 Report of the Secretary-General &ldquo;<a href="https://www.un.org/en/content/common-agenda-report/">Our Common Agenda</a>&rdquo; calls for strengthened global cooperation and inclusive, networked, and effective multilateralism. Among the tools available to the international community to achieve a safer, better and more sustainable future, the Secretary-General highlights a strengthened international tax cooperation for sustainable development and improved digital cooperation, as well as the broader inclusion of women and youth.</p> <p>Given the cross-cutting and fundamental nature of the topic, Taxation and the SDGs is a lens through which the UN Tax Committee identifies, prioritizes and assesses its work. The Committee contributes directly to the achievement of SDG 17 (partnerships for the goals) through the promotion of international tax cooperation and provision of practical guidance on domestic as well as international tax matters and through its inclusive methods of work, with multi-stakeholder and multidisciplinary approaches. Additionally, many of the Committee&rsquo;s workstreams have a significant practical relevance &ndash; going beyond domestic resource mobilization &ndash; for country efforts to achieve the different SDGs. For an overview of the linkages between different SDGs and the current and potential future contributions of the UN Tax Committee, please see&nbsp;<a href="https://prezi.com/view/DDFAOuQsHX3kGj5LkD1P/">here</a>.</p> <p>The yearly ECOSOC Special Meeting on Tax also provides an important opportunity for the UN Tax Committee to discuss with the broader international community about the role of tax in achieving the SDGs, as well as the strengthening of international tax cooperation to reduce tax avoidance and abuse, tax-related illicit financial flows, and harmful global tax competition. The Special Meeting is a platform to raise awareness, exchange experiences and generate ideas on how countries can use tax policy and administration in tackling pressing social, economic and environmental challenges.</p> <p><strong>Links</strong></p> <p><strong>ECOSOC Special Meetings on International Cooperation in Tax Matters (<u><a href="https://www.un.org/esa/ffd/events/event/ecosoc-special-meeting-on-international-cooperation-in-tax-matters.html">2018</a>,&nbsp;<a href="https://www.un.org/esa/ffd/events/event/ie-2019-ictm.html">2019,</a>&nbsp;<a href="https://www.un.org/development/desa/financing/events/ecosoc-special-meeting-international-cooperation-tax-matters">2021</a></u>)</strong></p> <p><strong>Statement and presentations by the Secretariat to the UN Tax Committee</strong></p> <ul> <li><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2022-11/UNTC_25th%20session_tax%20and%20SDGs_remarks_final.pdf" title="Statement by Mr. Navid Hanif, Assistant Secretary-­General for Economic and Social Development">Statement at 25th Session on the Tax Committee (October 2021)</a></li> <li><u><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2022-04/Tax%20and%20SDGs_NH%20remarks_2022-04-11_for%20posting.pdf">Statement at 24th Session on the Tax Committee</a>&nbsp;</u>(April 2022)</li> <li><a href="https://prezi.com/view/DDFAOuQsHX3kGj5LkD1P/">Presentation at the 23^rd&nbsp;Session of the Tax Committee</a>&nbsp;(October 2021)</li> <li><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2021-04/22ndSession_TaxSDGs_Draft_04.27_FINAL.pdf">Presentation at the 22^nd&nbsp;Session of the Tax Committee</a>&nbsp;(April 2021)</li> <li><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2020-10/Tax%20%20SDGs_Draft_20.10.2020_FINAL.pdf">Presentation at the 21^st&nbsp;Session of the Tax Committee</a>&nbsp;(October 2020)</li> <li><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2020-06/Tax%20%26%20SDGs_24JUNE2020.pdf">Presentation at the 20^th&nbsp;Session of the Tax Committee</a>&nbsp;(June 2020)</li> </ul> <p><strong>Other statements</strong></p> <ul> <li><u><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2022-06/G20%20Policy%20Levers_NH_tax%20and%20SDGs.pdf">Keynote address on Taxation and SDGs by FSDO Director (June 2022)</a></u></li> </ul> <p><strong>Secretariat Papers</strong></p> <ul> <li><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2021-10/CRP.21%20TaxAndSDGs.pdf">Issue Note on Tax and the SDGs for the new Membership of the UN Tax Committee</a>&nbsp;(2021)</li> <li><a href="https://undocs.org/E/C.18/2019/2">Follow-up note on the role of taxation and domestic resource mobilization in achieving the Sustainable Development Goals</a>&nbsp;(2019)</li> <li><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2020-04/CRP19-The-Role-of-Taxation-and-Domestic-Resource-Mobilization-in-the-Implementation-of-the-Sustainable-Development-Goals.pdf">The Role of Taxation and Domestic Resource Mobilization in the Implementation of the Sustainable Development Goals</a>&nbsp;(2018)</li> </ul> None sustainable development goals, SDGs, SDG, Tax and SDGs, tax, international tax, taxation, international cooperation, https://financing.desa.un.org/what-we-do/ECOSOC/tax-committee/thematic-areas/taxation-and-sdgs#:~:text=Taxation%20is%20a%20powerful%20tool,sustainable%20consumption%20and%20production%20patterns.

international taxation domestic revenue mobilisation & external debt, environmental taxes, fiscal decentralisation & subnational taxes, gender & tax, tax administration / management / it, tax & the informal economy, tax justice / human rights, tax policy & future trends high databandwidth webinar/lecture high language proficiency None all <p _msthash="59442" _msttexthash="310329864">La COVID-19 a plongé une grande partie du monde dans la plus grande récession depuis plus d’un siècle, avec des conséquences dévastatrices pour les pays en développement disposant de peu de ressources pour lutter contre une pandémie de cette ampleur. Alors que tous les secteurs de l’économie se contractent (production, fabrication, commerce, services, ventes), il y a eu un renouveau de la politique d’austérité si répandue après la crise économique de 2008. Même sans ses défenseurs néolibéraux, les gouvernements locaux et nationaux du monde entier procèdent déjà à des coupes dans les services essentiels à mesure que leur assiette fiscale et leurs revenus diminuent.</p> <p><iframe height="113" src="./material-2023-07-12trans_files/oembed.html" title="Webinar: Financing the future we want" width="200"></iframe></p> <p _msthash="59443" _msttexthash="404677819">Et la situation est encore pire dans les pays du Sud déjà confrontés à des dettes élevées. Non seulement l’austérité aggravera la crise pour les gens ordinaires, mais son moment ne pourrait pas être pire car l’urgence climatique exige un investissement massif et urgent dans la transformation de toutes les économies des combustibles fossiles vers des économies régénératrices durables. Quelles options et quels mécanismes avons-nous dans les circonstances actuelles pour éviter l’austérité et investir dans une transition juste ? Comment pouvons-nous nous assurer que les pays du Sud en bénéficient? Comment pouvons-nous changer le récit pour empêcher une crise en cours de devenir une urgence qui s’aggrave?</p> <p _msthash="59444" _msttexthash="225251">Intervenants :</p> <ul> <li _msthash="59445" _msttexthash="23249525">Professeur Jayati Ghosh, économiste primé Université Jawaharlal Nehru, Inde. Auteur de India and the International Economy (2015) et co-éditeur de Handbook of Alternative Theories of Economic Development (2018).</li> <li _msthash="59446" _msttexthash="9528740"> Ann Pettifor, économiste politique, directrice de PRIME (Policy Research in Macroeconomics et auteur de The Production of Money (2017)</li> <li _msthash="59447" _msttexthash="6591832">Oscar Reyes, chercheur associé, Institute for Policy Studies et auteur de Change Finance, not the Climate (2020)</li> <li _msthash="59448" _msttexthash="54767596">Alvin Mosioma est le directeur exécutif fondateur de Tax Justice Network Africa, un réseau de plaidoyer et de recherche dans 16 pays africains travaillant sur la justice fiscale et la réduction des flux financiers illicites en provenance d’Afrique.</li> </ul> <h2> </h2> <p>COVID-19 has plunged much of the world into the biggest recession in over a century with devastating impacts for developing countries with little resources to combat a pandemic on this scale. As all sectors of the economy shrink (production, manufacturing, trade, services, sales), there has been a revival of the politics of austerity so prevalent after the 2008 economic crisis. Even without its neoliberal advocates, local to national governments everywhere are already making cuts in critical services as their tax base and income shrinks.</p> <p><iframe height="113" src="https://www.tni.org/en/media/oembed?url=https%3A//www.youtube.com/watch%3Fv%3DVn0LHpStdtE&amp;max_width=0&amp;max_height=0&amp;hash=MiWSMvic4vqEI7jgst0Oup7qqQXv11x-gVzLep3DH0U" title="Webinar: Financing the future we want" width="200"></iframe></p> <p>And the situation is even worse in countries in the South already facing high debt obligations. Not only will austerity worsen the crisis for ordinary people, its timing couldn&rsquo;t be worse as the climate emergency demands a massive and urgent investment in transforming all economies away from fossil fuels and towards sustainable regenerative economies. What options and mechanisms do we have in the current circumstances to avoid austerity and invest in a just transition? How can we ensure that the Global South benefits? How can we change the narrative to stop an unfolding crisis become a deepening emergency?</p> <p>Panellists:</p> <ul> <li>Professor Jayati Ghosh, award-winning economist Jawaharlal Nehru University, India. Author of India and the International Economy (2015) and co-editor of Handbook of Alternative Theories of Economic Development (2018).</li> <li>&nbsp;Ann Pettifor, political economist, director of PRIME (Policy Research in Macroeconomics and author of The Production of Money (2017)</li> <li>Oscar Reyes, Associate Fellow, Institute for Policy Studies and author of Change Finance, not the Climate (2020)</li> <li>Alvin Mosioma is the founding Executive Director of Tax Justice Network Africa, an Advocacy and Research Network in 16 African countries working on Tax Justice and curbing of illicit financial flows from Africa</li> </ul> <h2>&nbsp;</h2> None Public finance, inequality, local taxes, taxation, tax policy, sustainability, economics, https://www.tni.org/en/event/financing-the-future-we-want-from-a-green-recovery-to-a-just-transition

tax administration accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), tax policy & future trends low databandwith publication medium language proficiency None all None None Tax, theory of tax, principles of tax, taxation, economy, tax and economy, tax uncertainty, uncertainty https://law.unimelb.edu.au/__data/assets/pdf_file/0010/1585981/2009-Pagone1.pdf

international taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), tax policy & future trends high databandwidth course medium language proficiency None all <h1 _msthash="59333" _msttexthash="335478">À propos de ce cours</h1> <p><a _msthash="59334" _msttexthash="597441" href="https://www.edx.org/course/international-investment-law#about-this-course">Ignorer À propos de ce cours</a></p> <p _msthash="59335" _msttexthash="128031917">Êtes-vous au courant des différends controversés entre investisseurs et États et des sentences arbitrales dans lesquels l’intérêt public a été en jeu, par exemple la protection des droits de l’homme et de l’environnement? Vous souvenez-vous d’affaires récentes telles que Philip Morris c. Uruguay et Vattenfall c. Allemagne ?</p> <p _msthash="59336" _msttexthash="370238947">À la suite de ces affaires très médiatisées et dans le contexte de la négociation de nouveaux traités internationaux d’investissement, comme l’AECG et le PTP, les populations locales, les décideurs et les ONG ont pris conscience de l’importance sociétale du droit international de l’investissement et de l’arbitrage. Des discussions passionnées et parfois mal informées ont résulté de cette prise de conscience. Ils se sont concentrés sur les caractéristiques du droit international des investissements, qui a traditionnellement accordé des droits aux investisseurs étrangers, notamment pour favoriser le développement économique des États. Au cœur de ces discussions se trouvent les questions suivantes :</p> <ul> <li _msthash="59337" _msttexthash="43766632">l’équilibre entre la protection des investissements/investisseurs étrangers et le droit des États d’accueil de réglementer afin de protéger les objectifs d’intérêt public;</li> <li _msthash="59338" _msttexthash="14367262">la réglementation des investissements étrangers, c’est-à-dire les devoirs et obligations des investisseurs étrangers;</li> <li _msthash="59339" _msttexthash="4740983">la promotion du développement durable dans le droit international des investissements;</li> <li _msthash="59340" _msttexthash="9085375">la légitimité des tribunaux arbitraux pour trancher les différends entre les États hôtes et les investisseurs étrangers;</li> <li _msthash="59341" _msttexthash="1035255">la cohérence de la pratique arbitrale.</li> </ul> <p _msthash="59342" _msttexthash="52644696">L’apprentissage et la compréhension des caractéristiques et de la dynamique du droit international des investissements et de l’arbitrage sont essentiels non seulement pour les avocats et les décideurs internationaux, mais aussi pour tous les citoyens bien informés.</p> <p _msthash="59343" _msttexthash="934102">Dans ce cours de droit, vous pourrez:</p> <ul> <li _msthash="59344" _msttexthash="22115197">découvrir l’histoire du droit international des investissements et de l’arbitrage ainsi que comprendre les dynamiques qui façonnent son évolution ;</li> <li _msthash="59345" _msttexthash="191736324">apprendre les objectifs du droit international des investissements et les droits spécifiques que les accords internationaux d’investissement (traités bilatéraux d’investissement et chapitres sur l’investissement des accords de libre-échange) accordent aux investisseurs étrangers, par exemple le traitement juste et équitable et l’interdiction de l’expropriation illégale;</li> <li _msthash="59346" _msttexthash="33903714">découvrir comment ces droits ont été interprétés dans le cadre de l’arbitrage découlant d’un traité d’investissement;</li> <li _msthash="59347" _msttexthash="9943271">maîtriser les caractéristiques et les fonctions de l’arbitrage investisseur-État;</li> <li _msthash="59348" _msttexthash="55817151">comprendre pourquoi le droit international des investissements et l’arbitrage investisseur-État font actuellement l’objet de critiques et être en mesure d’évaluer le bien-fondé de ces critiques;</li> <li _msthash="59349" _msttexthash="43740671">avoir un aperçu du contenu des traités nouvellement conclus et être en mesure d’évaluer comment ils abordent les questions du droit des États hôtes de réglementer, des obligations des investisseurs étrangers et de la légitimité des tribunaux arbitraux.</li> </ul> <h1>About this course</h1> <p><a href="https://www.edx.org/course/international-investment-law#about-this-course">Skip About this course</a></p> <p>Are you aware of the controversial investor-State disputes and arbitral awards in which the public interest has been at stake, for instance, the protection of human rights and the environment? Do you recall recent cases such as Philip Morris v Uruguay and Vattenfall v Germany?</p> <p>In the aftermath of these high profile cases and in the context of the negotiation of new international investment treaties, like the CETA and the TPP, local populations, policy-makers and NGOs have come to realize the societal importance of international investment law and arbitration. Passionate and sometimes ill-informed discussions have resulted from this realization. They have focused on the features of international investment law, which has traditionally granted rights to foreign investors notably to foster States&rsquo; economic development. Central to these discussions are the issues of:</p> <ul> <li>the balance between the protection of foreign investments/investors and the right of host States to regulate in order to protect public interest objectives;</li> <li>the regulation of foreign investments, i.e., the duties and obligations of foreign investors;</li> <li>the promotion of sustainable development in international investment law;</li> <li>the legitimacy of arbitration tribunals to decide on disputes between host States and foreign investors;</li> <li>the coherence of arbitration practice.</li> </ul> <p>Learning and understanding the features and dynamics of international investment law and arbitration is key not only for international lawyers and policy-makers, but it is also important knowledge for all well-informed citizens.</p> <p>In this law course, you will:</p> <ul> <li>discover the history of international investment law and arbitration as well as understand the dynamics which shape its evolution;</li> <li>learn the objectives of international investment law and the specific rights international investment agreements (bilateral investment treaties and free trade agreements&rsquo; investment chapters) grant to foreign investors, for instance the fair and equitable treatment and the prohibition of illegal expropriation;</li> <li>discover how those rights have been interpreted in investment treaty arbitration;</li> <li>master the features and functions of investor-state arbitration;</li> <li>understand why international investment law and investor-state arbitration are currently the subject of criticism and be able to assess the soundness of this criticism;</li> <li>gain insight into the content of the treaties newly concluded, and be able to assess how they address the issues of the right of host States to regulate, of foreign investors&rsquo; obligations and of the legitimacy of arbitration tribunals.</li> </ul> None Arbitration, Investments, Sustainable Development, Negotiation, International Laws, Foreign Direct Investments, Economic Development, arbitration, international arbitration, disputes, https://www.edx.org/course/international-investment-law

international taxation domestic revenue mobilisation & external debt, environmental taxes, fiscal decentralisation & subnational taxes, gender & tax, indirect tax (vat gst & others), tax & the informal economy, tax policy & future trends high databandwidth webinar/lecture high language proficiency None all <p _msthash="59293" _msttexthash="648301108">Dans ce webinaire, Valerie Cerra du FMI présentera le livre « How to Achieve Inclusive Growth », coédité avec Barry Eichengreen, Asmaa El-Ganainy et Martin Schindler et récemment publié par Oxford University Press. Le livre analyse les principaux défis économiques, sociaux et environnementaux de notre époque. Il établit un cadre global et intégré pour la conception de politiques visant à lutter contre les disparités économiques pour les générations actuelles et futures à travers le monde. En outre, il s’appuie sur l’expertise d’économistes de haut niveau du monde entier et sur l’expérience politique d’experts de grandes institutions internationales. Enfin et surtout, il fournit des ressources supplémentaires aux décideurs politiques pour les aider à franchir les prochaines étapes et à adapter les solutions à leurs conditions et besoins spécifiques.</p> <p _msthash="59294" _msttexthash="989128296">Valerie Cerra est Directrice adjointe au Département des finances publiques du Fonds monétaire international et était auparavant Chef de Division de la croissance inclusive et des politiques structurelles et de la Division Europe et Moyen-Orient de l’Institut pour le développement des capacités du FMI. Elle a participé à des conseils stratégiques, à des prêts et au renforcement des capacités dans les départements de l’hémisphère occidental, de l’Afrique, de l’Europe et de l’Asie et du Pacifique du FMI, ainsi qu’à l’Institut du FMI. Elle est titulaire d’un diplôme de premier cycle en finance et en ingénierie de l’Université de Pennsylvanie, d’un doctorat en économie de l’Université de Washington et est analyste financière agréée. Elle a publié de nombreux articles dans des revues économiques de premier plan sur des sujets liés à la macroéconomie internationale, aux crises financières, aux cicatrices économiques et à la croissance inclusive.</p> <p>In this webinar, Valerie Cerra from the IMF will present the book &ldquo;How to Achieve Inclusive Growth&rdquo;, co-edited with Barry Eichengreen, Asmaa El-Ganainy, and Martin Schindler and recently published by Oxford University Press. The book analyses the paramount economic, social, and environmental policy challenges of our day. It lays out a comprehensive and integrated framework for designing policies to combat economic disparities for current and future generations across the globe. Moreover, it draws on the expertise of top economists from around the world and on the policy experience of experts from leading international institutions. Last but not least, it provides additional resources for policymakers to help them take next steps and tailor solutions to their specific conditions and needs.</p> <p>Valerie Cerra is an Assistant Director in the Fiscal Affairs Department of the International Monetary Fund and was previously the Division Chief of the Inclusive Growth and Structural Policies Division and the European and Middle Eastern Division in the IMF&rsquo;s Institute for Capacity Development. She has been involved in policy advice, lending, and capacity development in the IMF&rsquo;s Western Hemisphere, African, European, and Asia and Pacific departments, and the IMF Institute. She obtained undergraduate degrees in finance and engineering from the University of Pennsylvania, a PhD in Economics from the University of Washington, and is a Chartered Financial Analyst. She has published widely in leading economics journals on topics related to international macroeconomics, financial crises, economic scarring, and inclusive growth</p> None economic, social, environmental policy, inclusive, inclusivity, inclusive growth, economics, economy, sustainability, IMF, Fiscal Affairs, https://vimeo.com/showcase/7570609/video/712833131

international taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, indirect tax (vat gst & others), tax administration / management / it, tax policy & future trends medium databandwith webinar/lecture high language proficiency None all <p _msthash="59250" _msttexthash="449738068">La plupart des gouvernements ont réagi à la crise de la COVID-19 par un large éventail de mesures de politique et d’administration fiscales, allant des reports et des prolongations de production et de paiement de l’impôt à la réduction des taux d’imposition et à l’augmentation des abattements ou des crédits. Dans le même temps, les autorités fiscales ont le défi de protéger le recouvrement des recettes afin d’assurer un financement suffisant pour accroître les programmes de dépenses publiques. En outre, la crise peut offrir d’importantes occasions d’orienter le système de recettes dans une nouvelle direction souhaitable, au-delà de la réponse immédiate à la crise.</p> <p _msthash="59251" _msttexthash="274907126">Les autorités fiscales doivent donc trouver des réponses à des questions importantes. Quelles mesures temporaires et permanentes de politique fiscale sont recommandées? Comment les autorités fiscales peuvent-elles soutenir les réponses gouvernementales à la crise COVID-19, protéger les recettes fiscales et résoudre les problèmes de conformité? Comment le personnel et les contribuables peuvent-ils être protégés tout en maintenant le fonctionnement du système de recettes? Comment gérer le retour à un fonctionnement normal du système des recettes? Et quelles sont les options politiques qui s’offrent aux économies émergentes ?</p> <p _msthash="59252" _msttexthash="17529681">Le webinaire est le cinquième d’une série consacrée à la récente série spéciale du FMI sur les politiques budgétaires visant à relever les défis de la COVID-19.</p> <p>Most governments have responded to the COVID-19 crisis with a wide range of tax policy and administration measures, ranging from deferrals and tax filing and payment extensions, to reductions in tax rates and increased allowances or credits. At the same time, revenue authorities have the challenge of safeguarding revenue collection to ensure sufficient financing for increased government spending programs. Further, the crisis may provide important opportunities for steering the revenue system in a new desirable direction, beyond the immediate crisis response.</p> <p>Revenue authorities therefore have to find answers to important questions. What temporary and permanent revenue policy measures are recommended? How can revenue authorities support government COVID-19 crisis responses, safeguard tax revenue and tackle compliance issues? How can staff and taxpayers be protected while the operation of the revenue system is maintained? How can the transition back to a normal functioning of the revenue system be managed? And what are policy options available to emerging economies?</p> <p>The webinar is the fifth of a series focusing on the recent IMF special series on fiscal policies to respond to the COVID-19 challenges.</p> None domestic revenue mobilisation, tax administraton, covid, tax policy, debt, IMF https://vimeo.com/showcase/7570609/video/440941872

international taxation domestic revenue mobilisation & external debt, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, tax treaties, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="59211" _msttexthash="661956711">La Coalition pour le dialogue sur l’Afrique (CODA) et le Centre Sud, ainsi que d’autres parties prenantes clés, co-organisent une série de dialogues pour discuter et aborder les questions liées à l’endiguement des FFI en Afrique. L’objectif principal de cette série de dialogues est de réunir les principales parties prenantes pour discuter des processus mondiaux actuels de lutte contre les FFI, de la réattribution des droits d’imposition, du rôle des institutions régionales africaines, de l’importance et de la place de la voix et de la représentation de l’Afrique dans ces processus. La série de dialogues examinera la légitimité de ces processus, y compris la nature de la représentation de l’Afrique dans les conversations mondiales et les résultats des processus par rapport aux intérêts de l’Afrique.</p> <p>The Coalition for Dialogue on Africa (CODA) and the South Centre, together with other key stakeholders are co-organizing a series of dialogues to discuss and address the issues related to stemming IFFs from Africa. The main objective of this dialogue series is to bring together key stakeholders to discuss the current global processes towards combatting IFFs, re-allocation of taxing rights, the role of African regional institutions, the importance and place of Africa&rsquo;s voice and representation in these processes. The dialogue series will examine the legitimacy of these processes, including the nature of Africa&rsquo;s representation in the global conversations and the outcome of the processes with respect to Africa&rsquo;s interest.</p> None inequality, taxing rights, current global processes towards combatting IFFs, re-allocation of taxing rights,The South Centre, African regional institutions, Africa’s voice, representation, tax policy, international tax policy, global south, developing countries, https://www.youtube.com/watch?v=vknhWGbUjR8

domestic taxation direct taxes (small business & individual), domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax justice / human rights, tax policy & future trends low databandwith publication high language proficiency None all <p _msthash="59168" _msttexthash="102519885">Framing Feminist Taxation Vol. 2 est écrit pour les individus, les organisations de la société civile et les praticiens travaillant dans le domaine de la justice fiscale et de l’égalité des sexes. Il fournit une liste de contrôle des questions clés et des outils sur les systèmes fiscaux et budgétaires d’égalité entre les sexes.</p> <p _msthash="59169" _msttexthash="151060338">Par exemple, que faut-il rechercher s’ils veulent évaluer si le système fiscal traite les femmes sur un pied d’égalité en termes de politique fiscale? Comme le souligne la publication, l’un des moyens d’y parvenir consiste à examiner la taxation des biens et des services et à comprendre les schémas de consommation des hommes et des femmes. Ce faisant, il est possible de déterminer si les femmes sont désavantagées par le système fiscal.</p> <p _msthash="59170" _msttexthash="888397770">Cependant, il est important de se concentrer sur le budget global plutôt que d’examiner des postes budgétaires spécifiques tels que la taxation du combustible de cuisson ou des serviettes hygiéniques, qui, dans l’ensemble, dans le contexte des budgets annuels, pèsent lourdement sur les femmes à faible revenu, mais ne représentent qu’une partie du fardeau fiscal global auquel les femmes sont confrontées. Cette publication met l’accent sur l’adoption d’une approche féministe du régime fiscal. Il présente des outils pour évaluer les préjugés sexistes dans le système fiscal actuel et comment plaider en faveur d’un cadre fiscal féministe – un système fiscal qui respecte les droits de la personne et permet une égalité réelle entre les sexes. Le volume 2 et le volume 1 illustrent à quoi ressemble un cadre fiscal sensible au genre, fournissent des outils analytiques et discutent de l’étude de cas de l’Ouganda.</p> <p>Framing Feminist Taxation Vol. 2 is written for individuals, civil society organisations and practitioners working in tax justice and gender equality. It provides a checklist of key issues and tools on gender equal tax and budgeting systems.</p> <p>For instance, what should one look for if they want to assess whether the tax system treats women equally in terms of tax policy? As the publication outlines, one way of doing this is by looking at the taxation of goods and services and understanding men&rsquo;s and women&rsquo;s con - sumption patterns. In doing so, it is possible to work out whether women are disadvantaged by the tax system.</p> <p>However, it is important to focus on the overall budget as opposed to looking at specific budgetary items such as taxation of cooking fuel or sanitary towels, which overall, in the context of annual budgets, do heavily burden women on low incomes but are just part of the overall tax burden that is faced by women. This publication focuses on taking a feminist approach to the tax system. It presents tools to assess the gender bias in the current tax system and how to advocate for a feminist tax framework &ndash; a tax system that upholds human rights and enables substantive gender equality. Volume 2 together with Volume 1 illustrates what a gender-responsive taxation framework looks like, provides analytical tools and discusses the case study of Uganda.</p> None gender and tax, inequality, feminism, gender bias, progressive tax, indrect taxes, informal economy, illicit flows of funds, IFF, https://globaltaxjustice.org/libraries/framing-feminist-taxation-vol-2/

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="59129" _msttexthash="38074088">Comparaison des recettes fiscales que les pays en développement doivent lever grâce aux solutions de l’OCDE et des Nations Unies pour taxer l’économie numérique</p> <p>Comparing Tax Revenues to Be Raised by Developing Countries from the OECD and UN Solutions for Taxing the Digital Economy</p> None un model, OECD model, digital economy, digital taxes, digital taxation, UN, OECD, revenue, south centre, https://www.youtube.com/watch?v=GhhvrukmRZA&t=324s

international taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="59090" _msttexthash="123329089">Une conversation entre la Vice-Présidente du CSA, Lyla Latif, et le Professeur Attiya Waris, l’actuel Expert indépendant des Nations Unies sur la dette extérieure et les droits de l’homme, sur les implications de la dette sur les droits de l’homme. Leur conversation a exploré des questions autour de la politique et du droit autour de la fiscalité, de la dette et du développement.</p> <p>A conversation between CFS Vice Chair Lyla Latif and Professor Attiya Waris, the current UN Independent Expert on Foreign Debt and Human Rights on the implications of debt on human rights. Their conversation explored questions around the politics and law around tax, debt and development.</p> None external debt, fiscal policy, revenue mobilisation, human rights, taxation for development, development, developing countries, committee on fiscal studies, cfs, https://www.youtube.com/watch?v=LYnqIFcXY-I&t=28s

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all None None Illicit Financial Flows, UN Tax Convention, Committee on Fiscal Studies, CFS, UN, exchange of information, cbcr, country by country reporting, beneficial ownership, un tax convention, role of OECD, inequality, https://www.youtube.com/watch?v=aPNFuIXdA9A

international taxation beps / pillar 1 / pillar 2, customs & excises, domestic revenue mobilisation & external debt, exchange of information, gender & tax, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="59012" _msttexthash="59355608">Après dix ans d’accueil de la Conférence panafricaine (PAC) sur les flux financiers illicites et la fiscalité, cette année, Tax Justice Network Africa (TJNA) est heureux de co-organiser son 10ème PAC aux côtés du Forum africain sur l’administration fiscale (ATAF).</p> <p _msthash="59013" _msttexthash="300033084">Au fil des ans, TJNA et ATAF ont plaidé en faveur de politiques et de systèmes fiscaux favorables aux pauvres qui réduisent les fuites et optimisent la mobilisation des ressources nationales sur le continent. L’incertitude de l’économie mondiale actuelle a rendu cette mission plus critique que jamais. À ce titre, à la lumière du contexte actuel, le CCP 2022 se tiendra sous le thème « Justice fiscale au milieu de crises multiples ». Et dans l’esprit et la tradition du PAC, les deux institutions principales collaboreront avec d’autres organisations pour assurer le succès du 10e PAC. </p> <p>After&nbsp;ten years&nbsp;of hosting the&nbsp;Pan-African Conference (PAC) on Illicit Financial Flows and Taxation, this year,&nbsp;Tax Justice Network Africa (TJNA) is excited to&nbsp;co-host&nbsp;its&nbsp;10th&nbsp;PAC&nbsp;alongside&nbsp;the African Tax Administration Forum (ATAF).</p> <p>Over&nbsp;the&nbsp;years,&nbsp;TJNA&nbsp;and ATAF have&nbsp;advocated&nbsp;for pro-poor tax policies and systems that curb leakages and optimise domestic resource mobilisation&nbsp;on the continent.&nbsp;The&nbsp;uncertainty&nbsp;of the&nbsp;current global&nbsp;economy&nbsp;has made&nbsp;this&nbsp;mission more critical than ever.&nbsp;As such,&nbsp;in&nbsp;light of&nbsp;the&nbsp;present&nbsp;context, the 2022&nbsp;PAC&nbsp;will be held&nbsp;under the theme &lsquo;Tax Justice Amid Multiple Crises.&rsquo;&nbsp;And in the spirit and tradition of the PAC, the two lead institutions&nbsp;will&nbsp;collaborate with other organisations to deliver a successful&nbsp;10th PAC.&nbsp;</p> None Illicit Financial Flows, pan african, exchange of information, gender and tax, BEPS, Pillar 1, Pillar 2, Pillar one, Pillar two, inequality, IFF, ATAF, Taxation, customs, tax policy, domestic revenue mobilisation, tax justice network, TJN, tax justice network Africa, TJNA, https://panconfifftax.net/

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all <p _msthash="58967" _msttexthash="25651210">9ème Conférence panafricaine sur les flux financiers illicites et la fiscalité Lutter contre les FFI pour combler l’écart croissant des inégalités en Afrique.</p> <p _msthash="58968" _msttexthash="10969686">Nom de l’hôte: Commission économique des Nations Unies pour l’Afrique (CEA).</p> <p _msthash="58969" _msttexthash="17085367">Sujet : Architecture institutionnelle pour lutter contre les flux financiers illicites en Afrique : principales conclusions du Rapport sur la gouvernance économique de la CEA.</p> <p _msthash="58970" _msttexthash="98879976">Objectif: S’appuyant sur les discours en cours dans différents forums à travers le monde, cette session partagera les conclusions du dernier rapport de la CEA qui soutient le consensus émergent selon lequel les plus hauts dirigeants de chaque pays africain doivent considérer les FFI dans le contexte de la sécurité nationale s’ils doivent être freinés.</p> <p>9th Pan African Conference on Illicit Financial Flows and Taxation Combatting IFFs to Bridge Africa&#39;s Widening Inequality Gap.</p> <p>Name of Host: United Nations Economic Commission for Africa (UNECA).</p> <p>Topic: Institutional Architecture to Address Illicit Financial Flows in Africa: Key findings from the UNECA&rsquo;s Economic Governance Report.</p> <p>Objective: Building on ongoing discourses in different forums around the world, this session will share the findings of UNECA&rsquo;s latest report that supports the emerging consensus that the highest leadership in each African country must view IFFs in the context of national security if they are to be curbed.</p> None Illicit flows of funds, IFF, tax policy, IFFs, TJNA, TJN, Tax Justice Network Africa, Tax Justice Network, Pan African, UN, United Nations, SDGs, https://ms-my.facebook.com/TaxJusticeNetworkAfrica/videos/9th-pan-african-conference-on-illicit-financial-flows-and-taxation-webinar/4225284134261281/

international taxation accounting & taxation / concepts of taxation, business models basis for taxation, domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, ultimate beneficial ownership medium databandwith course medium language proficiency None all <h3 _msthash="58838" _msttexthash="335478">À propos de ce cours</h3> <p _msthash="58839" _msttexthash="36016526">Le cours est destiné aux membres de l’ICAI, qui souhaitent consolider leur expertise et leurs compétences en AML et dans les domaines connexes pour les positionner en tant que consultants multidisciplinaires sur le marché mondial des services.</p> <p _msthash="58840" _msttexthash="303953">EN SAVOIR PLUS<a _istranslated="1" href="javascript:void(0)">SUR ICAI</a></p> <ul> <li> </li> <li _msthash="58841" _msttexthash="97383">Session</li> <li _msthash="58842" _msttexthash="228826">Durée: 19 jours</li> <li _msthash="58843" _msttexthash="537966">Engagement : 2 heures/jour</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="58844" _msttexthash="75751">Langue</li> <li _msthash="58845" _msttexthash="93132">Anglais</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="58846" _msttexthash="238914">Format du cours</li> <li _msthash="58847" _msttexthash="348842">Cours de certificat</li> </ul> <hr/> <h4 _msthash="58848" _msttexthash="447512">Qui en bénéficierait?</h4> <ul> <li _msthash="58849" _msttexthash="2041273">Membres de l’ICAI</li> </ul> <p> </p> <h4 _msthash="58850" _msttexthash="486057">Conditions préalables</h4> <ul> <li _msthash="58851" _msttexthash="320333">Comptable agréé</li> </ul> <hr/> <h4 _msthash="58852" _msttexthash="76609">Centre</h4> <ul> <li _msthash="58853" _msttexthash="2912169">Comité du droit économique, commercial et consultatif économique</li> </ul> <p> </p> <h4 _msthash="58854" _msttexthash="85254">CPE Type</h4> <ul> <li _msthash="58855" _msttexthash="166374">Structuré</li> </ul> <hr/> <p _msthash="58856" _msttexthash="6836453">Cliquez pour afficher la date et l’heure de la session<a _istranslated="1" href="javascript:void(0)">DATE ET HEURE DE LA SESSION</a></p> <h3 _msthash="58857" _msttexthash="429793">Ce que vous apprendrez</h3> <ul> <li> <p _msthash="58858" _msttexthash="4459">1</p> <p _msthash="58859" _msttexthash="7140120">Comprendre la lutte contre le blanchiment d’argent et son cadre</p> </li> <li> <p _msthash="58860" _msttexthash="4550">2</p> <p _msthash="58861" _msttexthash="2135939">Nécessité et applicabilité de la PMLA et des lois connexes</p> </li> <li> <p _msthash="58862" _msttexthash="4641">3</p> <p _msthash="58863" _msttexthash="1657838">Opportunités professionnelles en informatique</p> </li> </ul> <h3 _msthash="58864" _msttexthash="323037">Programme de cours</h3> <h4 _msthash="58865" _msttexthash="1077271">Ce cours comprend les modules suivants</h4> <ul> <li> <p _msthash="58866" _msttexthash="93691">Module01</p> <ul> <li _msthash="58867" _msttexthash="1732926">Origine de la PMLA, contexte législatif et objectif</li> <li _msthash="58868" _msttexthash="93886"> 2 heures</li> </ul> </li> <li> <p _msthash="58869" _msttexthash="93873">Module02</p> <ul> <li _msthash="58870" _msttexthash="16937739">Définition, taille et raisons du blanchiment d’argent, initiatives internationales, aperçu des conventions et résolutions internationales</li> <li _msthash="58871" _msttexthash="93886"> 2 heures</li> </ul> </li> <li> <p _msthash="58872" _msttexthash="94055">Module03</p> <ul> <li _msthash="58873" _msttexthash="8643869">Processus, méthodes, infractions liées au blanchiment d’argent</li> <li _msthash="58874" _msttexthash="93886"> 2 heures</li> </ul> </li> <li> <p _msthash="58875" _msttexthash="94237">Module04</p> <ul> <li _msthash="58876" _msttexthash="19044597">Aperçu de la loi de 2002 sur la prévention du blanchiment d’argent, y compris les règles et règlements qui en découlent et aperçu des autres lois connexes</li> <li _msthash="58877" _msttexthash="93886"> 2 heures</li> </ul> </li> <li> <p _msthash="58878" _msttexthash="94419">Module05</p> <ul> <li _msthash="58879" _msttexthash="2900755">Poursuites, charge de la preuve, saisie et arbitrage en vertu de la LRPM</li> <li _msthash="58880" _msttexthash="93886"> 2 heures</li> </ul> </li> <li> <p _msthash="58881" _msttexthash="94601">Module06</p> <ul> <li _msthash="58882" _msttexthash="3717090">Assignation, perquisition et saisie, enquête, confiscation en vertu de la PMLA</li> <li _msthash="58883" _msttexthash="93886"> 2 heures</li> </ul> </li> </ul> <h3>About this Course</h3> <p>The course is meant for the Members of the ICAI, who are desirous of consolidating their expertise and skills in AML and related areas to position them as multidisciplinary consultants in the global service market.</p> <p>READ MORE<a href="javascript:void(0)">ABOUT ICAI</a></p> <ul> <li>&nbsp;</li> <li>Session</li> <li>Duration: 19 Days</li> <li>Commitment: 2 Hours/Day</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Language</li> <li>English</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Course Format</li> <li>Certificate Course</li> </ul> <hr /> <h4>Who would benefit?</h4> <ul> <li>Members of ICAI</li> </ul> <p>&nbsp;</p> <h4>Pre-requisites</h4> <ul> <li>Chartered Accountant</li> </ul> <hr /> <h4>Hub</h4> <ul> <li>Committee on Economic, Commercial Laws &amp; Economic Advisory</li> </ul> <p>&nbsp;</p> <h4>CPE Type</h4> <ul> <li>Structured</li> </ul> <hr /> <p>Click to view the session date and time<a href="javascript:void(0)">SESSION DATE AND TIME</a></p> <h3>What You Will Learn</h3> <ul> <li> <p>1</p> <p>Understanding AML and its framework</p> </li> <li> <p>2</p> <p>Need and Applicaibility of PMLA and related laws</p> </li> <li> <p>3</p> <p>Professional Opportunities in it</p> </li> </ul> <h3>Course Syllabus</h3> <h4>This course comprises the following modules</h4> <ul> <li> <p>Module01</p> <ul> <li>PMLA-Origin, Legislative Background and Objective</li> <li>&nbsp;2 hours</li> </ul> </li> <li> <p>Module02</p> <ul> <li>Definition, Size &amp; Reasons for Money Laundering, International Initiatives, Overview of International Conventions and Resolutions</li> <li>&nbsp;2 hours</li> </ul> </li> <li> <p>Module03</p> <ul> <li>Process, Methods, Offences under Money Laundering</li> <li>&nbsp;2 hours</li> </ul> </li> <li> <p>Module04</p> <ul> <li>Overview of the Prevention of Money Laundering Act, 2002 including Rules &amp; Regulations framed thereunder and Overview of other related Laws</li> <li>&nbsp;2 hours</li> </ul> </li> <li> <p>Module05</p> <ul> <li>Prosecution, Burden of Proof, Attachment and Adjudication under PMLA</li> <li>&nbsp;2 hours</li> </ul> </li> <li> <p>Module06</p> <ul> <li>Summon, Search &amp; Seizure, Investigation, Confiscation under PMLA</li> <li>&nbsp;2 hours</li> </ul> </li> </ul> None anti-money laundering, aml, Process, Methods, Offences, Money Laundering, Prosecution, Burden of Proof, Attachment and Adjudication, legislation, india, icai, accounting, Institute of Chartered Accountants of India https://learning.icai.org/committee/eclea/aml-b4/

international taxation domestic revenue mobilisation & external debt, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all None None Linkages between debt, international financial obligations and human rights, human rights, external debt, foreign debt, loans, IFF, illicit flows of funds, https://www.youtube.com/watch?v=eng4IxM1XoA

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all <p _msthash="58763" _msttexthash="680581382">Cet essai évalue de manière critique le rôle des pratiques fiscales des multinationales et leur impact sur les inégalités et le sous-développement dans le monde. En utilisant la filiale d’Associated British Foods (ABF), Zambia Sugar Plc, comme étude de cas, il démontre les mécanismes fiscaux très complexes utilisés par les multinationales pour minimiser les impôts qu’elles paient aux pays en développement comme la Zambie et l’impact qui en résulte. Il commence par un aperçu des questions pertinentes d’inégalité et de sous-développement, de domination mondiale des multinationales, de fiscalité et de développement, d’évasion fiscale et d’incitations fiscales (les deux formes de pratiques fiscales abusives utilisées par les multinationales). En conclusion par une analyse des initiatives internationales actuelles visant à lutter contre les pratiques fiscales abusives des multinationales.</p> <p>This essay critically evaluates the role of the tax practices of multinational corporations (MNCs) and their impact on worldwide inequality and underdevelopment. Using Associated British Foods&rsquo; (ABF) subsidiary company, Zambia Sugar Plc, as a case study, it demonstrates the highly complex tax mechanisms MNCs use to minimise the taxes they pay to developing countries like Zambia and the subsequent impact. It starts with an overview of the relevant issues of inequality and underdevelopment, the worldwide dominance of MNCs, tax and development, and tax dodging and tax incentives (the two forms of abusive tax practices used by MNCs). In concludes with an analysis of the current international initiatives aimed at countering the abusive tax practices of MNCs.</p> None domestic revenue mobilisation, tax administraton, tax policy, debt, MNCs, MNEs, loopholes, tax loopholes, tax treaties, domestic legislation, BEPS, tax treaties used for agressive tax planning, tax evasion, tax avoidance, agressive transfer pricing, tp, tp policy, https://www.academia.edu/10686584/The_Role_of_the_Tax_Practices_of_Multinational_Corporations_in_Relation_to_Worldwide_Inequality_and_Underdevelopment

environmental / carbon taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all None None mining, mining sector, resource sector, resources, royalties, profit tax, taxing extractive sector, tax policy, price of resources, mining royalties, https://www.youtube.com/watch?v=a5Q41c2CaxE

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith database low language proficiency None all <h1 _msthash="58682" _msttexthash="6170099">Près de 40 % des bénéfices des multinationales sont transférés chaque année vers des paradis fiscaux</h1> <p _msthash="58683" _msttexthash="156428103">Des chercheurs de l’Université de Californie à Berkeley et de l’Université de Copenhague estiment que près de 40% des bénéfices des multinationales (près de 1 billion de dollars en 2019) sont transférés chaque année vers des paradis fiscaux. Ce changement réduit les recettes de l’impôt sur le revenu des sociétés de plus de 200 milliards de dollars, soit 10 % des recettes mondiales d’impôt sur les sociétés.</p> <p _msthash="58684" _msttexthash="33472088">Explorez la carte pour voir combien de bénéfices et de recettes fiscales votre pays perd (ou attire) dans ce jeu pour les bénéfices. Les paradis fiscaux peuvent être difficiles à trouver, mais vous pouvez zoomer en appuyant sur le bouton plein écran.</p> <p _msthash="58685" _msttexthash="2871869">Cette recherche a été publiée par la Review of Economic Studies en 2022.</p> <h1>Close to 40% of multinational profits are shifted to tax havens each year</h1> <p>Researchers from the University of California, Berkeley and the University of Copenhagen estimate that close to 40% of multinational profits (close to $1 trillion in 2019) are shifted to tax havens each year. This shifting reduces corporate income tax revenue by more than $200 billion, or 10% of global corporate tax receipts.</p> <p>Explore the map to see how much profit and tax revenue your country loses (or attracts) in this game for profits. The tax havens can be hard to find, but you can zoom in by pressing the full-screen button.</p> <p>This research was published by the Review of Economic Studies in 2022.</p> None tax haven, tax treaties, tax evasion, tax avoidance, tax planning, MNEs, MNCs, profit shifting, digital economy, high-tax countries, low-tax countries, US multinationals, Amercian multinationals, Review of Economic Studies, country by country reporting, CBCR, Thomas Tørsløv, Ludvig Wier, Gabriel Zucman https://missingprofits.world/

international taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith database low language proficiency None all <h2 _msthash="58639" _msttexthash="2049684">Indice des paradis fiscaux des sociétés - Résultats 2021</h2> <p _msthash="58640" _msttexthash="348359713">L’indice des paradis fiscaux des sociétés est un classement des juridictions les plus complices pour aider les multinationales à payer moins que l’impôt sur le revenu des sociétés. L’Indice des paradis fiscaux des sociétés évalue de manière approfondie les systèmes fiscaux et financiers de chaque juridiction afin de créer une image claire des plus grands facilitateurs mondiaux de l’abus fiscal des sociétés à l’échelle mondiale et de mettre en évidence les lois et les politiques que les décideurs peuvent modifier pour réduire les possibilités d’abus fiscaux des sociétés dans leur juridiction.</p> <p _msthash="58641" _msttexthash="658425885">Les juridictions sont classées en fonction de leur valeur CTHI (Corporate Tax Haven Index Index), qui est calculée en combinant le Haven Score et le Global Scale Weight d’une juridiction. Le Haven Score d’une juridiction est une mesure de la marge de manœuvre d’abus fiscal des sociétés permise par les systèmes fiscaux et financiers de la juridiction et est évalué par rapport à 20 indicateurs. Le poids de la balance mondiale d’une juridiction est une mesure de l’activité financière des sociétés multinationales qu’elle accueille. La combinaison du Haven Score et du Global Scale Weight d’une juridiction donne une image de la part de l’activité financière des entreprises dans le monde qui est exposée au risque d’abus fiscal des sociétés par la juridiction.</p> <h2>Corporate Tax Haven Index - 2021 Results</h2> <p>The Corporate Tax Haven Index is a ranking of jurisdictions most complicit in helping multinational corporations underpay corporate income tax. The Corporate Tax Haven Index thoroughly evaluates each jurisdiction&#39;s tax and financial systems to create a clear picture of the world&rsquo;s greatest enablers of global corporate tax abuse, and to highlight the laws and policies that policymakers can amend to reduce their jurisdiction&rsquo;s enabling of corporate tax abuse.</p> <p>Jurisdictions are ranked by their CTHI value (Corporate Tax Haven Index value), which is calculated by combining a jurisdiction&rsquo;s Haven Score and Global Scale Weight. A jurisdiction&rsquo;s Haven Score is a measure of how much scope for corporate tax abuse the jurisdiction&rsquo;s tax and financial systems allow and is assessed against 20 indicators. A jurisdiction&rsquo;s Global Scale Weight is a measure of how much financial activity from multinational corporations the jurisdiction hosts. Combining a jurisdiction&rsquo;s Haven Score and Global Scale Weight gives a picture of how much of the world&#39;s corporate financial activity is put at risk of corporate tax abuse by the jurisdiction.</p> None tax haven, tax avoidance, tax evasion, IFF, IFFs, illicit flows of funds, corporate tax haven, tax system, financial system, banking system, banking secrecy, Lowest available corporate income tax, Loopholes and gaps, Transparency, Anti-avoidance, Double tax treaty, aggressiveness, aggressive tax planning, https://cthi.taxjustice.net/en/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith diploma/degree/postgraduate medium language proficiency None all <h3 _msthash="58492" _msttexthash="239148">Généralités</h3> <h4 _msthash="58493" _msttexthash="62023">Lieux</h4> <p><strong _msthash="58494" _msttexthash="253422">Informa Connect</strong></p> <p><strong _msthash="58495" _msttexthash="423774">Tous les emplacements</strong></p> <p _msthash="58496" _msttexthash="1159756">Online Royaume-Uni, Londres, Royaume-Uni</p> <p><strong _msthash="58497" _msttexthash="76427">Durée</strong></p> <p _msthash="58498" _msttexthash="158847">2 semestres</p> <p><strong _msthash="58499" _msttexthash="825487">Date de début la plus rapprochée</strong></p> <p _msthash="58500" _msttexthash="2076607">Demande d’informations</p> <p><strong _msthash="58501" _msttexthash="1192516">Date limite de présentation des demandes</strong></p> <p _msthash="58502" _msttexthash="2076607">Demande d’informations</p> <p><strong _msthash="58503" _msttexthash="1469039">Type d’étude</strong></p> <p _msthash="58504" _msttexthash="92963">En ligne</p> <p><strong _msthash="58505" _msttexthash="30823">Pas</strong></p> <p _msthash="58506" _msttexthash="245934">À temps partiel</p> <p><strong _msthash="58507" _msttexthash="355992">Frais de scolarité</strong></p> <p _msthash="58508" _msttexthash="104546">EUR 6 000 / an</p> <p> </p> <p> </p> <p><strong _msthash="58509" _msttexthash="613730">2 emplacements disponibles</strong></p> <h3 _msthash="58510" _msttexthash="210470">Introduction</h3> <h4><a href="https://informaconnect.com/pg-diploma-in-international-taxation/?vip_code=FKW12676EXLKEYSTONE&amp;utm_source=Keystone&amp;utm_medium=listing&amp;utm_campaign=FKW12676EXLKEYSTONE&amp;utm_term=Home&amp;utm_content=FKW12676EXLKEYSTONE&amp;tracker_id=FKW12676EXLKEYSTONE" rel="noopener" target="_blank"><img _mstalt="2541045" alt="171976_button_read-more-info-on-institutions-website1.png" src="./material-2023-07-12trans_files/171976_button_read-more-info-on-institutions-website1.png"/></a></h4> <h4 _msthash="58511" _msttexthash="257010">Aperçu du cours</h4> <ul> <li _msthash="58512" _msttexthash="37462165">Élargir vos compétences et acquérir des connaissances dans un domaine d’intérêt commercial considérable qui améliorera votre potentiel d’employabilité dans ce domaine</li> <li _msthash="58513" _msttexthash="5016414">Développer une compréhension approfondie et pratique de la fiscalité transfrontalière</li> <li _msthash="58514" _msttexthash="30550156">Examiner les derniers développements en matière de politiques et le traitement fiscal des transactions transfrontalières complexes que les organisations doivent traiter dans un environnement réglementaire de plus en plus exigeant</li> <li _msthash="58515" _msttexthash="20732764">Entreprendre une solution d’étude flexible et alternative à un programme traditionnel sur le campus, faite sur mesure pour les professionnels en activité et étudiée 100% EN LIGNE</li> <li _msthash="58516" _msttexthash="76577267">Améliorez vos perspectives de carrière en obtenant une qualification de haut niveau sans compromettre vos engagements professionnels et acquérez les compétences professionnelles et l’expérience pratique que les entreprises recherchent aujourd’hui</li> </ul> <p><a href="https://informaconnect.com/pg-diploma-in-international-taxation/agenda/download?utm_source=Keystone&amp;utm_medium=listing&amp;utm_campaign=FKW12676EXLKEYSTONE&amp;utm_term=Agenda&amp;utm_content=FKW12676EXLKEYSTONE&amp;tracker_id=FKW12676EXLKEYSTONE" rel="noopener" target="_blank"><img _mstalt="1106651" alt="175733_button_download-brochure1.png" src="./material-2023-07-12trans_files/175733_button_download-brochure1.png"/></a></p> <p><em _msthash="58517" _msttexthash="644527">Dernière mise à jour janv. 2022</em></p> <p><a _msthash="58518" _msttexthash="4527133" href="https://informaconnect.com/pg-diploma-in-international-taxation/?vip_code=FKW12676EXLKEYSTONE&amp;utm_source=Keystone&amp;utm_medium=listing&amp;utm_campaign=FKW12676EXLKEYSTONE&amp;utm_term=Home&amp;utm_content=FKW12676EXLKEYSTONE&amp;tracker_id=FKW12676EXLKEYSTONE" target="_blank">En savoir plus sur le site de l’institution</a></p> <h3 _msthash="58519" _msttexthash="81224">Cursus</h3> <h4 _msthash="58520" _msttexthash="308659">Matériel de cours</h4> <p _msthash="58521" _msttexthash="467532078">Il s’agit d’un cours d’apprentissage à distance et toutes les notes et le matériel de cours seront disponibles via Internet via la plate-forme d’apprentissage virtuel KNect365. Des conférences préenregistrées seront menées sur Internet via la classe en ligne chaque semaine, suivies une semaine plus tard d’un tutoriel en ligne en direct dans une salle de classe entièrement interactive pour donner aux étudiants la possibilité de poser des questions. Cela garantit que les étudiants font partie d’un environnement d’étude unique qui aide à équilibrer des vies professionnelles déjà occupées. Toutes les conférences et les tutoriels sont enregistrés et archivés, ce qui facilite grandement la consultation des conférences précédentes ou le rattrapage des conférences manquées.</p> <h4 _msthash="58522" _msttexthash="463814">Structure du programme</h4> <ul> <li _msthash="58523" _msttexthash="2544659">Module 1 - Principes de la fiscalité internationale (30 crédits)</li> <li _msthash="58524" _msttexthash="1200342">Module 2 - Juridiction fiscale (30 crédits)</li> <li _msthash="58525" _msttexthash="2143570">Module 3 - Prix de transfert et anti-évitement (30 crédits)</li> <li _msthash="58526" _msttexthash="1977287">Module 4 - Traités et questions émergentes (30 crédits)</li> </ul> <h3 _msthash="58527" _msttexthash="439153">Résultat du programme</h3> <p _msthash="58528" _msttexthash="78202397">Ce cours, développé par des spécialistes de la fiscalité internationale de premier plan, tant au niveau du conseil qu’au niveau interne, fournira une base solide sur tous les domaines incontournables de la fiscalité internationale. À la fin, vous serez entièrement équipé pour poursuivre en toute confiance une carrière en fiscalité internationale.</p> <p _msthash="58529" _msttexthash="120046849">L’objectif central de ce cours, qui se compose de 4 modules, est de fournir une base complète dans tous les aspects de la fiscalité internationale. Les modules abordent les questions importantes au sein du secteur, en soulignant les points clés pour vous assurer d’acquérir une compréhension approfondie des sujets avant de terminer l’examen final.</p> <h3 _msthash="58530" _msttexthash="334919">Étudiants idéaux</h3> <p _msthash="58531" _msttexthash="71954870">Ce cours a été spécialement conçu comme l’un des diplômes d’études supérieures les plus complets en fiscalité internationale. Le cours s’adresse aux spécialistes fiscaux et transfrontaliers internes des sociétés multinationales, aux fiscalistes en pratique privée et aux autorités fiscales.</p> <p _msthash="58532" _msttexthash="164177">Idéal pour :</p> <ul> <li _msthash="58533" _msttexthash="457015">Directeurs financiers</li> <li _msthash="58534" _msttexthash="355264">Cadres supérieurs</li> <li _msthash="58535" _msttexthash="670371">Directeurs fiscaux du groupe</li> <li _msthash="58536" _msttexthash="156507">Comptables</li> <li _msthash="58537" _msttexthash="3682250">Responsables de l’impôt sur les sociétés</li> <li _msthash="58538" _msttexthash="921869">Spécialistes des prix de transfert</li> <li _msthash="58539" _msttexthash="494611">Comptables fiscalistes</li> <li _msthash="58540" _msttexthash="906152">Responsables des prix de transfert</li> <li _msthash="58541" _msttexthash="95446">Avocats</li> <li _msthash="58542" _msttexthash="762060">Directeurs fiscaux principaux</li> </ul> <h3 _msthash="58543" _msttexthash="2152176">À propos de l’école</h3> <h4><a _msthash="58544" _msttexthash="253422" href="https://www.masterstudies.com/universities/United-Kingdom/Informa-Connect/">Informa Connect</a></h4> <p><a href="https://www.masterstudies.com/universities/United-Kingdom/Informa-Connect/"><img _mstalt="253422" alt="Informa Connect" src="./material-2023-07-12trans_files/139160_Informa_Connect_Logo_2Line_Indigo_Grad_RGB.jpg" style="height:150px; width:150px"/></a></p> <p _msthash="58545" _msttexthash="66314417">Nous sommes nés de la riche histoire d’Informa dans l’amélioration des connaissances des individus et des entreprises. Nos solutions d’apprentissage dotent les professionnels des capacités et du réseau dont ils ont besoin pour progresser et améliorer leurs performances. Lire moins</p> <p _msthash="58546" _msttexthash="224159">Londres , + 1 Plus</p> <h3>General</h3> <h4>Locations</h4> <p><strong>Informa Connect</strong></p> <p><strong>All Locations</strong></p> <p>Online United Kingdom,&nbsp;London, United Kingdom</p> <p><strong>Duration</strong></p> <p>2 semesters</p> <p><strong>Earliest Start Date</strong></p> <p>Request Info</p> <p><strong>Application Deadline</strong></p> <p>Request Info</p> <p><strong>Study Type</strong></p> <p>Online</p> <p><strong>Pace</strong></p> <p>Part-time</p> <p><strong>Tuition Fees</strong></p> <p>EUR 6 000 / year</p> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>2 locations available</strong></p> <h3>Introduction</h3> <h4><a href="https://informaconnect.com/pg-diploma-in-international-taxation/?vip_code=FKW12676EXLKEYSTONE&amp;utm_source=Keystone&amp;utm_medium=listing&amp;utm_campaign=FKW12676EXLKEYSTONE&amp;utm_term=Home&amp;utm_content=FKW12676EXLKEYSTONE&amp;tracker_id=FKW12676EXLKEYSTONE" rel="noopener" target="_blank"><img alt="171976_button_read-more-info-on-institutions-website1.png" src="https://keystoneacademic-res.cloudinary.com/image/upload/q_auto,f_auto,w_743,c_limit/element/17/171976_button_read-more-info-on-institutions-website1.png" /></a></h4> <h4>Course Overview</h4> <ul> <li>Expand your skills and gain knowledge in an area of considerable commercial interest which will enhance your employability potential in this area</li> <li>Develop an in-depth and practical understanding of Cross Border taxation</li> <li>Examine the latest policy developments and tax treatment of complex cross-border transactions that organizations need to deal with in an increasingly demanding regulatory environment</li> <li>Undertake a flexible, alternative study solution to a traditional on-campus program, tailor-made for working professionals and studied 100% ONLINE</li> <li>Improve your career prospects by gaining a high-level qualification without compromising your work commitments and gain the professional skills and practical experience that businesses are looking for today</li> </ul> <p><a href="https://informaconnect.com/pg-diploma-in-international-taxation/agenda/download?utm_source=Keystone&amp;utm_medium=listing&amp;utm_campaign=FKW12676EXLKEYSTONE&amp;utm_term=Agenda&amp;utm_content=FKW12676EXLKEYSTONE&amp;tracker_id=FKW12676EXLKEYSTONE" rel="noopener" target="_blank"><img alt="175733_button_download-brochure1.png" src="https://keystoneacademic-res.cloudinary.com/image/upload/q_auto,f_auto,w_743,c_limit/element/17/175733_button_download-brochure1.png" /></a></p> <p><em>Last updated Jan 2022</em></p> <p><a href="https://informaconnect.com/pg-diploma-in-international-taxation/?vip_code=FKW12676EXLKEYSTONE&amp;utm_source=Keystone&amp;utm_medium=listing&amp;utm_campaign=FKW12676EXLKEYSTONE&amp;utm_term=Home&amp;utm_content=FKW12676EXLKEYSTONE&amp;tracker_id=FKW12676EXLKEYSTONE" target="_blank">Read more on the institution&#39;s website</a></p> <h3>Curriculum</h3> <h4>Course Materials</h4> <p>This is a distance learning course and all notes and lecture material will be made available via the internet through the KNect365 Learning Virtual Learning platform. Pre-recorded lectures will be conducted on the internet via the online classroom every week, followed a week later by a live online tutorial in a fully interactive classroom to give students the opportunity to ask questions. This ensures that students are part of a unique study environment that assists with balancing already busy professional lives. All lectures and tutorials are recorded and archived, making it very easy to refer back to previous lectures or catch up on missed lectures.</p> <h4>Program Structure</h4> <ul> <li>Module 1 - Principles of International Taxation (30 credits)</li> <li>Module 2 - Jurisdiction of Taxation (30 credits)</li> <li>Module 3 - Transfer Pricing &amp; Anti Avoidance (30 credits)</li> <li>Module 4 - Treaties &amp; Emerging Issues (30 credits)</li> </ul> <h3>Program Outcome</h3> <p>This course, developed by leading international taxation specialists, at both advisory and in-house level, will provide a firm grounding on all must-know International Taxation areas. Upon completion, you will be fully equipped to confidently pursue a career in international taxation.</p> <p>The central aim of this course, which consists of 4 modules, is to provide a comprehensive grounding in all aspects of International Taxation. The modules address the important issues within the sector, drawing out key points to ensure you gain a thorough understanding of the topics before completing the final exam.</p> <h3>Ideal Students</h3> <p>This course has been specifically designed as one of the most comprehensive Post Graduate Diplomas in International Taxation. The course is aimed at in-house tax and cross-border specialists from multinational companies, tax practitioners in private practice, and revenue authorities.</p> <p>Ideal for:</p> <ul> <li>Finance Directors</li> <li>Senior Executives</li> <li>Group Tax Directors</li> <li>Accountants</li> <li>Heads of Corporate Tax</li> <li>Transfer Pricing Specialists</li> <li>Tax Accountants</li> <li>Heads of Transfer Pricing</li> <li>Lawyers</li> <li>Senior Tax Managers</li> </ul> <h3>About the School</h3> <h4><a href="https://www.masterstudies.com/universities/United-Kingdom/Informa-Connect/">Informa Connect</a></h4> <p><a href="https://www.masterstudies.com/universities/United-Kingdom/Informa-Connect/"><img alt="Informa Connect" src="https://keystoneacademic-res.cloudinary.com/image/upload/a_0/e_trim:10:white/f_auto,q_auto,w_150/element/13/139160_Informa_Connect_Logo_2Line_Indigo_Grad_RGB.jpg" style="height:150px; width:150px" /></a></p> <p>We are born out of Informa&rsquo;s rich history in enhancing individuals and businesses with knowledge. Our learning solutions equip professionals with the capabilities and network they need to progress and drive performance.&nbsp;Read less</p> <p>London ,&nbsp;+ 1 More</p> None pillar 1, pillar one, digital taxation, international tax, tax policy, digital economy, tax planning, cross-border transactions, cross-border taxation, tax treaties, https://www.onlinestudies.com/Postgraduate-Diploma-in-International-Taxation/United-Kingdom/Informa-Connect/?_gl=1*9bdena*_ga*NTEwNDM1NDQzLjE2NTkzNjIzODg.*_ga_82TYZBKWSG*MTY1OTM2MjQwNy4xLjAuMTY1OTM2MjQwNy4w

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains medium databandwith diploma/degree/postgraduate medium language proficiency None all <p _msthash="58445" _msttexthash="5663265608">Notre objectif est de vous donner la possibilité d’acquérir une compréhension systématique du droit fiscal international en vous référant aux lois fiscales nationales comparées, au droit international et européen ainsi qu’au rôle des organisations internationales telles que l’OCDE et l’ONU. Nous cherchons à développer une prise de conscience critique et des connaissances sur la fiscalité des situations transfrontalières qui concernent les individus mobiles à l’échelle internationale et les entreprises multinationales. Nous étudions comment les citoyens, les entreprises et les gouvernements gèrent les défis de la fiscalité dans le contexte international. Ce cours vous permet d’approfondir ou d’élargir vos connaissances du droit en tant que matière académique et contribue à votre développement professionnel en améliorant vos compétences en résolution de problèmes dans un contexte transnational. Conçu pour maximiser le potentiel intellectuel des étudiants, il vous permet également de garder les pieds sur terre en vous appuyant sur les expériences réelles des praticiens-enseignants. Les sujets obligatoires se concentrent sur les éléments clés de la fiscalité transfrontalière afin de développer une compréhension pratique de la façon dont les techniques établies de recherche et d’enquête sont utilisées pour interpréter les concepts juridiques pertinents pour un large éventail d’institutions juridiques, d’événements et de transactions qui seront utiles dans de nombreux domaines de pratique choisis. Les modules optionnels facilitent l’expansion des connaissances dans la direction choisie. Le cours soutient également votre préparation simultanée pour le diplôme d’études supérieures en fiscalité internationale du Chartered Institute of Taxation (CIOT). Vous aurez besoin de créativité, de rigueur intellectuelle et d’une volonté de travailler dur pour pouvoir analyser les concepts juridiques et commerciaux, puis les appliquer à des modèles de faits complexes. Nous pensons que les récompenses en valent la peine. De bonnes compétences en fiscalité sont très prisées par les cabinets professionnels, les ministères et les entreprises. De nombreux chefs de file du monde des affaires et du gouvernement ont perfectionné leurs compétences analytiques et créatives en étudiant ou en pratiquant la fiscalité. Les modules fiscaux de King’s sont ouverts aux personnes ayant ou non une expérience fiscale antérieure. Nos étudiants comprennent à la fois des diplômés récents et des professionnels du droit et de la comptabilité établis, ainsi que des administrateurs fiscaux et des décideurs. Le LLM offre une attention accrue sur nos domaines d’excellence clés et un engagement à offrir un cours de premier ordre et une expérience étudiante de classe mondiale.</p> <h4 _msthash="58446" _msttexthash="325572">Objectifs du cours</h4> <ul> <li _msthash="58447" _msttexthash="126301279">Notre objectif est de vous donner la possibilité d’acquérir une compréhension systématique du droit fiscal international en vous référant aux lois fiscales nationales comparées, au droit international et européen ainsi qu’au rôle des organisations internationales telles que l’OCDE et l’ONU.</li> <li _msthash="58448" _msttexthash="73187166">Nous cherchons à développer une prise de conscience critique et des connaissances sur la fiscalité des situations transfrontalières qui concernent les individus et les entreprises multinationales en mobilité internationale. Nous étudions comment les citoyens, les entreprises et les gouvernements gèrent les défis de la fiscalité dans le contexte international</li> <li _msthash="58449" _msttexthash="105767753">Ce cours vous permet d’approfondir ou d’élargir vos connaissances du droit en tant que matière académique et contribue à votre développement professionnel en améliorant vos compétences en résolution de problèmes dans un contexte transnational. Conçu pour maximiser le potentiel intellectuel des étudiants, il vous permet également de rester ancré en vous appuyant sur les expériences réelles des praticiens-enseignants</li> </ul> <p>Our aim is to provide you with the opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws, international and European law as well as the role of international organisations such as the OECD and UN. We seek to develop critical awareness of and insights into the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context. This course allows you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context. Designed to maximise students&rsquo; intellectual potential it also keeps you grounded by drawing on the real-world experiences of practitioner-teachers. Required subjects focus on the key building blocks of cross-border taxation to develop a practical understanding of how established techniques of research and enquiry are used to interpret legal concepts relevant to a wide range of legal institutions, events and transactions that will be valuable in many areas of chosen practice. Optional modules facilitate expansion of knowledge in your chosen direction. The course also supports your simultaneous prepare for the Chartered Institute of Taxation (CIOT) Advanced Diploma in International Taxation. You will need creativity, intellectual rigour and a willingness to work hard to be able to analyse legal and commercial concepts and then apply them to complex fact patterns. We think the rewards are worth it. Good tax skills are highly prized by professional firms, government departments and companies. Many leaders in business and government honed their analytical and creative skills in studying or practising tax. King&rsquo;s tax modules are open to those with or without previous tax experience. Our students include both recent graduates and established legal and accounting professionals as well as tax administrators and policy makers. The LLM offers a sharpened focus on our key areas of excellence and a commitment to offer a premier course and a world class student experience.</p> <h4>Course Aims</h4> <ul> <li>Our aim is to provide you with the opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws, international and European law as well as the role of international organisations such as the OECD and UN</li> <li>We seek to develop critical awareness of, and insights into, the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context</li> <li>This course allows you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context. Designed to maximise students&rsquo; intellectual potential it also keeps you grounded by drawing on the real-world experiences of practitioner-teachers</li> </ul> None taxation, cross-border trade, foreign investment, movement of people, taxation of non residents, non-residents, individual taxation of foreign residents, national tax laws, international, European law, UN, OECD, tax policy https://www.kcl.ac.uk/study/postgraduate-taught/courses/international-tax-law-llm-online

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all None east asia foreign investment, globalisation, globalization, principles of international taxation, international taxation, transfer pricing, tp, OECD, BEPS, Pillar 1, Pillar 2, Pillar one, Pillar two, OECD Korea, introduction to international taxation, cross-border taxation, cross-border transactions, https://www.youtube.com/watch?v=EkqTi7_HqMQ

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="58367" _msttexthash="104052">15 Sept 2021</p> <p _msthash="58368" _msttexthash="171825472">Ruth Mason, professeure de droit à l’UVA, explique pourquoi la récession de 2008 et l’effort mondial qui a suivi pour freiner l’évasion fiscale des entreprises ont transformé la fiscalité internationale. La conférence a marqué sa nomination en tant que professeure distinguée Edwin S. Cohen de droit et de fiscalité. La doyenne Risa Goluboff présente Mason. (Faculté de droit de l’Université de Virginie, 10 septembre 2021) Document disponible sur <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbnM2NE8ya1JkM1ZJSHhFd29fMXZpRWdsWVBYZ3xBQ3Jtc0tuRThZNmdfWExjbjRNai1CZUVRYWE0VXZMTGUxRFFVSy1nRElHX1dfWm5ua2ZZVTE4MnlvSjBDcjBSV3lkTVBleWV6ZkZNWjhRT1FHeV9paDh2bkRWNkxpdHI0ZjgtLUFabF9NOWxMTkMyRFRrNHhzUQ&amp;q=https%3A%2F%2Fbit.ly%2F3CAxVWZ&amp;v=82jIChn1KNs" rel="nofollow" target="_blank">https://bit.ly/3CAxVWZ</a></p> <p>15 Sept 2021</p> <p>UVA Law professor Ruth Mason explains why the 2008 recession and the subsequent global effort to curb corporate tax dodging transformed international tax. The lecture marked her appointment as Edwin S. Cohen Distinguished Professor of Law and Taxation. Dean Risa Goluboff introduces Mason. (University of Virginia School of Law, Sept. 10, 2021) Paper available at <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbnM2NE8ya1JkM1ZJSHhFd29fMXZpRWdsWVBYZ3xBQ3Jtc0tuRThZNmdfWExjbjRNai1CZUVRYWE0VXZMTGUxRFFVSy1nRElHX1dfWm5ua2ZZVTE4MnlvSjBDcjBSV3lkTVBleWV6ZkZNWjhRT1FHeV9paDh2bkRWNkxpdHI0ZjgtLUFabF9NOWxMTkMyRFRrNHhzUQ&amp;q=https%3A%2F%2Fbit.ly%2F3CAxVWZ&amp;v=82jIChn1KNs" rel="nofollow" target="_blank">https://bit.ly/3CAxVWZ</a></p> None tax policy, transformation of tax, globalisation, globalization, new tax policies, anti-avoidance, tax avoidance, measures against tax evasion, https://www.youtube.com/watch?v=82jIChn1KNs

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains medium databandwith webinar/lecture medium language proficiency None all <p _msthash="58326" _msttexthash="89856">7 Juil 2020</p> <p _msthash="58327" _msttexthash="102190452">Michael Lennard (Chef de la coopération fiscale internationale et du commerce, Bureau du financement du développement, Nations Unies) Michael Keen (Directeur adjoint du Département des finances publiques du FMI, FMI) Benjamin Dickinson (au nom de Pascal Saint-Amans, Directeur, Centre de politique et d’administration fiscales, OCDE) Dans le cadre du Global Tax Symposium 2019 de LSE Law</p> <p>7 Jul 2020</p> <p>Michael Lennard (Chief of International Tax Cooperation and Trade, Financing for the Development Office, United Nations) Michael Keen (Deputy Director of the IMF&#39;s Fiscal Affairs Department, IMF) Benjamin Dickinson (on behalf of Pascal Saint-Amans, Director, Centre for Tax Policy and Administration, OECD) Part of LSE Law&#39;s 2019 Global Tax Symposium</p> None BEPS, IMF, OECD, UN, Pillar 1, Pillar 2, Pillar one, power OECD, inequality, no inclusivity, no inclusiveness, Pillar two, allocation of profits, source of revenue, residence, MNE, MNEs, MNC, MNCs, residual profit tax, https://www.youtube.com/watch?v=fBlX6W9kqqM

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax incentives, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth course high language proficiency None all <div _msthash="58241" _msttexthash="400920299">Au cours du programme, vous acquerrez des connaissances complètes et pratiques sur la fiscalité internationale des entreprises qui vous aideront à comprendre et à surmonter les défis communs auxquels vous pouvez être confronté dans votre travail quotidien. La complexité, le volume et la valeur des transactions que les entreprises entreprennent ont augmenté en raison de l’incertitude dans l’environnement post-COVID-19. À ce titre, il est de plus en plus important de se tenir au courant des nouveaux modèles d’affaires et opérationnels élaborés par les entreprises multinationales (EMN) et de la nature diversifiée des défis législatifs et des changements réglementaires auxquels les fiscalistes sont confrontés chaque jour.</div> <h2 _msthash="58242" _msttexthash="5936580">Vue d’ensemble et objectifs d’apprentissage</h2> <p _msthash="58243" _msttexthash="223275507">Le programme APCIT est conçu pour être suivi en ligne sur une période de 6 mois et consiste en une sélection de cours en ligne IBFD spécialement conçus et de webinaires traitant de la fiscalité internationale des entreprises. Une fois le programme terminé, vous recevrez un certificat professionnel de reconnaissance de l’IBFD, une organisation internationale réputée dans la communauté fiscale internationale, pour reconnaître que vous avez réussi un régime d’apprentissage rigoureux en fiscalité internationale des entreprises.</p> <p _msthash="58244" _msttexthash="2917005">Après avoir suivi le programme de certificat, vous serez en mesure de:</p> <ul> <li _msthash="58245" _msttexthash="43105010">Contribuer efficacement aux discussions sur la stratégie fiscale internationale d’une entreprise sur la base d’une connaissance à jour des développements actuels en matière de fiscalité internationale</li> <li _msthash="58246" _msttexthash="44304767">Évaluer une stratégie transfrontalière de structuration de l’impôt des sociétés, proposer des options alternatives et formuler des recommandations sur la localisation d’une stratégie globale</li> <li _msthash="58247" _msttexthash="25374622">Avoir la confiance nécessaire pour assumer des responsabilités de planification fiscale dans une zone géographique plus large et proposer des structures et des opérations commerciales fiscalement avantageuses</li> <li _msthash="58248" _msttexthash="24805612">Identifier, gérer et contrôler les risques liés aux conventions fiscales et aux prix de transfert liés à la structuration de l’impôt des sociétés</li> <li _msthash="58249" _msttexthash="92703429">Soutenir de manière proactive les fonctions commerciales et les gestionnaires de secteurs d’activité du point de vue de la fiscalité et des prix de transfert et aider les directeurs financiers, les administrateurs, les comptables et d’autres pairs en ce qui concerne les implications fiscales des structures et des transactions commerciales</li> </ul> <h2 _msthash="58250" _msttexthash="264394">Sujets abordés</h2> <ul> <li _msthash="58251" _msttexthash="2582099">Structuration de la fiscalité internationale des entreprises</li> <li _msthash="58252" _msttexthash="8345077">Aspects de la structuration de l’impôt sur les sociétés liés aux conventions fiscales</li> <li _msthash="58253" _msttexthash="7929558">Aspects de la structuration de l’impôt sur les sociétés liés aux prix de transfert</li> <li _msthash="58254" _msttexthash="8957767">Gestion des controverses dans la structuration de l’impôt des entreprises</li> </ul> <h2 _msthash="58255" _msttexthash="616954">Composantes de la formation </h2> <p _msthash="58256" _msttexthash="5256511">Le programme de certification est divisé en trois phases comprenant les éléments suivants :</p> <ul> <li _msthash="58257" _msttexthash="14249157">Phase 1 : Trois cours en ligne composés de quatre modules chacun. À la fin de chaque module, une évaluation finale évaluera la compréhension des sujets abordés</li> <li _msthash="58258" _msttexthash="855296">Phase 2 : Webinaires et étude de cas</li> <li _msthash="58259" _msttexthash="1078207">Phase 3 : Webinaires et atelier en direct</li> <li _msthash="58260" _msttexthash="1671475">Matériel de lecture recommandé pour chaque phase</li> </ul> <h2 _msthash="58261" _msttexthash="459641">Qui devrait participer</h2> <p _msthash="58262" _msttexthash="186196907">Le programme de certification est conçu pour les professionnels de la fiscalité des entreprises, des services professionnels et des gouvernements qui souhaitent acquérir une compréhension pratique du monde en constante évolution de la structuration fiscale internationale des entreprises dans l’ère post-BEPS et être en mesure d’identifier et de traiter les conventions fiscales et les problèmes de prix de transfert auxquels ils sont confrontés dans le cadre de leur travail quotidien.</p> <h2 _msthash="58263" _msttexthash="1228708">Prérequis (à titre indicatif uniquement)</h2> <p _msthash="58264" _msttexthash="300155193">Ce programme de certification est destiné aux professionnels de la fiscalité ayant de 3 à 7 ans d’expérience pratique dans les services professionnels, les gouvernements ou les groupes multinationaux. Les professionnels de la fiscalité qui souhaitent en savoir plus sur les aspects fiscaux internationaux de la structuration de l’impôt des entreprises, ou ceux qui souhaitent rafraîchir et mettre à jour leurs connaissances compte tenu de l’état de l’évolution de la fiscalité internationale au cours des dernières années, sont également invités à participer au programme.</p> <div>During the programme, you will acquire comprehensive and practical knowledge on corporate international taxation that will help you understand and overcome the common challenges that you may face in your daily work. The complexity, volume and value of transactions that companies embark on has increased with uncertainty in the post-COVID-19 environment. As such, it is increasingly important to keep up to date with the novel business and operational models that multinational enterprises (MNEs) develop and the diverse nature of legislative challenges and regulatory changes that tax professionals are confronted with every day.</div> <h2>Overview and Learning Objectives</h2> <p>The APCIT programme is designed to be followed online over a 6-month period and consists of a selection of specifically designed IBFD online courses and webinars addressing corporate international taxation. Once the programme is completed, you will receive a professional certificate of acknowledgement from IBFD, a reputable international organization in the international tax community, to acknowledge that you have successfully completed a rigorous learning regime in corporate international taxation.</p> <p>After following the certificate programme, you will be able to:</p> <ul> <li>Contribute effectively to discussions about a company&#39;s international tax strategy based on up-to-date knowledge of current international tax developments</li> <li>Evaluate a cross-border corporate tax structuring strategy, provide alternative options for considerations and make recommendations on the localization of a global strategy</li> <li>Have the confidence to undertake tax planning responsibilities in a wider geographical area and propose tax-effective business structures and operations</li> <li>Identify, manage and control tax treaty and transfer pricing risks related to corporate tax structuring</li> <li>Proactively support the business functions and business line managers from a tax and transfer pricing point of view and assist CFOs, directors, accountants and other peers in respect to the tax implications of business structures and transactions</li> </ul> <h2>Topics Covered</h2> <ul> <li>Corporate international tax structuring</li> <li>Tax treaty aspects of corporate tax structuring</li> <li>Transfer pricing aspects of corporate tax structuring</li> <li>Controversy management in corporate tax structuring</li> </ul> <h2>Components of Training&nbsp;</h2> <p>The certification programme is divided into three phases comprised of the following:</p> <ul> <li>Phase 1: Three online courses consisting of four modules each. At the end of each module a final assessment will assess understanding of topics covered</li> <li>Phase 2: Webinars and a case study assignment</li> <li>Phase 3: Webinars and live workshop</li> <li>Recommended reading material for each phase</li> </ul> <h2>Who should participate</h2> <p>The certification programme is designed for tax professionals from corporates, professional services and governments who wish to gain a practical understanding of the ever-changing world of corporate international tax structuring in the post-BEPS era and be able to identify and deal with tax treaties and transfer pricing issues they face in the context of their daily work.</p> <h2>Prerequisites&nbsp;(for guidance only)</h2> <p>This certification programme is intended for tax professionals with 3 to 7 years of practical experience working in professional services, governments or multinational groups.&nbsp; Tax professionals who are interested in learning more about the international tax aspects of corporate tax structuring, or those who wish to refresh and update their knowledge given the state of flux in international tax developments in recent years, are also welcome to participate in the programme.</p> None pillar 1, pillar one, digital taxation, international tax, corporate structurig, corporate tax structure, tax policy, digital economy, transfer pricing, transfer pricing risk, tp, tp risk, tax planning, cross-border transactions, cross-border taxation, tax treaties, Controversy management, corporate tax structuring https://www.ibfd.org/shop/training/ibfd-advanced-professional-certificate-international-taxation-apcit

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith diploma/degree/postgraduate high language proficiency None all <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span _msthash="58191" _msttexthash="303370847" style="background-color:#ffffff">Les lois fiscales en Inde deviennent de plus en plus complexes. Mondialisation des économies, signature et révision d’accords de libre-échange, augmentation du nombre de transactions transfrontalières, fusions, acquisitions, conventions fiscales, prix de transfert, etc. ont ajouté à ces complexités. Pour renforcer les capacités dans le domaine de la fiscalité internationale, l’Institut des comptables agréés de l’Inde, avec l’approbation du Ministère des affaires corporatives, a publié un diplôme de post-qualification en fiscalité internationale pour ses membres.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span _msthash="58192" _msttexthash="577071807" style="background-color:#ffffff">Le programme de ce cours a été soigneusement conçu par les piliers de la profession pour s’assurer que le membre acquiert des connaissances pratiques et est en mesure d’identifier et de résoudre des problèmes spécifiques dans diverses situations pratiques. Compte tenu de la nécessité de fournir des conseils spécifiques et ciblés, une pondération égale a été accordée aux sujets des prix de transfert et de la fiscalité internationale. Le matériel de base du cours a été rédigé et révisé par d’éminents experts dans le domaine de la fiscalité. Ce cours, s’il est terminé, fournirait à un praticien en herbe la confiance souhaitée pour pratiquer dans ce domaine complexe et à venir. Comme il n’y a que peu de comptables agréés qui pratiquent dans ce domaine, il existe de nombreuses opportunités professionnelles disponibles pour la personne qui maîtrise dans ce domaine.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span _msthash="58193" _msttexthash="406776890" style="background-color:#ffffff">Ce cours a été conçu pour fournir l’exposition nécessaire et l’approche pratique à nos membres dans ce domaine. Ce domaine a offert beaucoup d’opportunités professionnelles à nos membres, qui doivent être exploitées. À l’heure actuelle, les membres exerçant dans ce domaine ne sont pas proportionnels aux opportunités disponibles. Ainsi, l’ICAI a pris cette initiative pour encourager ses membres, en particulier les jeunes membres, à prendre la fiscalité internationale comme domaine de pratique. Nos comptables agréés s’intègrent parfaitement dans le rôle de conseil tant requis dans le domaine de la fiscalité internationale et ce cours les préparera à faire face aux défis liés à cette opportunité professionnelle à venir.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span _msthash="58194" _msttexthash="30171063" style="background-color:#ffffff">Un participant obtiendra 25 heures de CPE structurées à la fin de la formation avec la présence nécessaire et 5 heures de CPE structurées après avoir qualifié l’INTT AT</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="font-family:OpenSans-Semibold,arial"><span style="color:#333333"><span style="background-color:#ffffff"><em _msthash="58195" _msttexthash="37719331">En achetant ou en vous abonnant à ce programme, vous acceptez de respecter la politique d’utilisation, la politique de confidentialité, les politiques de sécurité et toutes les conditions générales mentionnées sur ce portail.</em></span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span _msthash="58196" _msttexthash="303370847" style="background-color:#ffffff">Les lois fiscales en Inde deviennent de plus en plus complexes. Mondialisation des économies, signature et révision d’accords de libre-échange, augmentation du nombre de transactions transfrontalières, fusions, acquisitions, conventions fiscales, prix de transfert, etc. ont ajouté à ces complexités. Pour renforcer les capacités dans le domaine de la fiscalité internationale, l’Institut des comptables agréés de l’Inde, avec l’approbation du Ministère des affaires corporatives, a publié un diplôme de post-qualification en fiscalité internationale pour ses membres.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span _msthash="58197" _msttexthash="577071807" style="background-color:#ffffff">Le programme de ce cours a été soigneusement conçu par les piliers de la profession pour s’assurer que le membre acquiert des connaissances pratiques et est en mesure d’identifier et de résoudre des problèmes spécifiques dans diverses situations pratiques. Compte tenu de la nécessité de fournir des conseils spécifiques et ciblés, une pondération égale a été accordée aux sujets des prix de transfert et de la fiscalité internationale. Le matériel de base du cours a été rédigé et révisé par d’éminents experts dans le domaine de la fiscalité. Ce cours, s’il est terminé, fournirait à un praticien en herbe la confiance souhaitée pour pratiquer dans ce domaine complexe et à venir. Comme il n’y a que peu de comptables agréés qui pratiquent dans ce domaine, il existe de nombreuses opportunités professionnelles disponibles pour la personne qui maîtrise dans ce domaine.</span></span></span></span></p> <p style="text-align:left"> </p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span style="background-color:#ffffff">Tax laws in India are becoming more and more complex. Globalization of economies, signing and review of free trade agreements, increase in the number of cross border transactions, mergers, acquisitions, tax treaties, transfer pricing etc. have added to these complexities. To build the capacities in the area of international taxation, the Institute of Chartered Accountants of India with the approval of Ministry of Corporate Affairs has brought out a Post Qualification Diploma in International Taxation for its members.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span style="background-color:#ffffff">The syllabus of this course has been thoughtfully designed by the stalwarts in the profession to ensure that the member acquire working knowledge and are able to identify and resolve specific problem areas in a variety of practical situations. Considering the necessity for providing dedicated and focused guidance, equal weightage has been given to the subjects of Transfer Pricing and International Tax. The background material of the course has been written and reviewed by eminent experts in the area of taxation. This course, if completed, would provide an aspiring practitioner the desired confidence to practice in this complex and upcoming field. As there are only few chartered accountants who are practicing in this area, there are plentiful of professional opportunities available for the person who masters in this.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span style="background-color:#ffffff">This course has been designed to provide necessary exposure and practical approach to our members in this area. This field has been offering a lot of professional opportunities for our members, which needs to be tapped. At present, the members practicing in this area are not in proportion to the opportunities available. Thus, ICAI took this initiative to encourage its members, particularly, the young members to take up international taxation as an area of practice. Our chartered accountants perfectly fit in the much required advisory role in the area of International taxation and this course will gear them up to face the challenges involved in this upcoming professional opportunity.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span style="background-color:#ffffff">A participants will get 25 Structured CPE Hours on completion of training with necessary attendance and 5 Structured CPE Hours after qualifying the INTT AT</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="font-family:OpenSans-Semibold,arial"><span style="color:#333333"><span style="background-color:#ffffff"><em>By purchasing or subscribing to this program, you agree to abide by the Usage Policy, Privacy Policy, Security Policies and any Terms and Conditions mentioned on this portal.</em></span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span style="background-color:#ffffff">Tax laws in India are becoming more and more complex. Globalization of economies, signing and review of free trade agreements, increase in the number of cross border transactions, mergers, acquisitions, tax treaties, transfer pricing etc. have added to these complexities. To build the capacities in the area of international taxation, the Institute of Chartered Accountants of India with the approval of Ministry of Corporate Affairs has brought out a Post Qualification Diploma in International Taxation for its members.</span></span></span></span></p> <p style="text-align:left"><span style="font-size:14px"><span style="color:#333333"><span style="font-family:OpenSans-Regular"><span style="background-color:#ffffff">The syllabus of this course has been thoughtfully designed by the stalwarts in the profession to ensure that the member acquire working knowledge and are able to identify and resolve specific problem areas in a variety of practical situations. Considering the necessity for providing dedicated and focused guidance, equal weightage has been given to the subjects of Transfer Pricing and International Tax. The background material of the course has been written and reviewed by eminent experts in the area of taxation. This course, if completed, would provide an aspiring practitioner the desired confidence to practice in this complex and upcoming field. As there are only few chartered accountants who are practicing in this area, there are plentiful of professional opportunities available for the person who masters in this.</span></span></span></span></p> <p style="text-align:left">&nbsp;</p> None India, Indian international tax, international taxation, free trade agreements, cross border transactions, mergers, acquisitions, tax treaties, transfer pricing, tp https://learning.icai.org/committee/international-taxation/diploma-in-international-taxation/

international taxation beps / pillar 1 / pillar 2, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax justice / human rights, tax treaties low databandwith publication medium language proficiency None all <p _msthash="58150" _msttexthash="63102">2016 - 2020</p> <p _msthash="58151" _msttexthash="1002595243">Ce manuel est destiné à aider les équipes d’évaluation et les juridictions examinées qui participent au Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (le Forum mondial) Examens par les pairs et examens par les non-membres sur l’EOIR dans le cadre de la deuxième série d’examens (201620) Il fournit des informations contextuelles sur le Forum mondial et le processus d’examen par les pairs dans le cadre de la deuxième série d’examens de l’EOIR Il contient également les documents clés et faisant autorité sources qui sont à la base du processus d’examen par les pairs du Forum mondial Les évaluateurs doivent connaître les informations et les documents contenus dans ce manuel, car ils les aideront à effectuer des évaluations appropriées et équitables. Ce manuel est également une source unique d’information pour les gouvernements, les universitaires et d’autres personnes intéressées par la transparence et l’échange de renseignements à des fins fiscales.</p> <p>2016 - 2020</p> <p>This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) peer reviews and non-member reviews on EOIR under the second round of reviews (201620) It provides contextual background information on the Global Forum and the peer review process under the second round of EOIR reviews It also contains the key documents and authoritative sources that are the basis of the Global Forum&rsquo;s peer review process Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes</p> None exchange of information on request, EOIR, the standard of automatic exchange of information, AEOI, AML, anti-money laundering, counter terrorism, counter-terrorism, OECD, exchange of information, agreement https://www.oecd.org/tax/transparency/global-forum-handbook-2016.pdf

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="58097" _msttexthash="362081473">L’établissement stable (ES) est un concept crucial pour l’imposition des activités commerciales transfrontalières. Le cours en ligne sur l’EP fournit une analyse approfondie du concept d’EP et des questions connexes, et comprend tous les développements récents, ainsi que les modifications apportées aux modèles de l’OCDE et de l’ONU résultant du projet BEPS et de la discussion en cours sur la taxation de l’économie numérisée. Avec son ensemble structuré de leçons, de nombreux exemples et études de cas et son matériel de lecture complet, ce cours en ligne est la boîte à outils idéale pour les fiscalistes traitant des opérations transfrontalières.</p> <h2 _msthash="58098" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="58099" _msttexthash="1841242">Après avoir terminé ce cours, vous serez en mesure de:</p> <ul> <li _msthash="58100" _msttexthash="44091216">Reconnaître l’importance du concept d’ES dans l’attribution des droits d’imposition sur les bénéfices tirés d’activités commerciales transfrontalières</li> <li _msthash="58101" _msttexthash="7092007">Identifier les diverses façons dont les États définissent des concepts équivalents dans leur droit interne</li> <li _msthash="58102" _msttexthash="18604183">Catégoriser les différents types d’EP traités à la fois dans le Modèle de l’OCDE et dans le Modèle des Nations Unies</li> <li _msthash="58103" _msttexthash="14684605">Déterminer si les activités commerciales transfrontalières d’une entreprise constituent un établissement public</li> <li _msthash="58104" _msttexthash="7450274">Identifier les conséquences de la recherche d’un EP dans un état</li> </ul> <p>Permanent establishment (PE) is a crucial concept for the taxation of cross-border business activities. The PE online course provides an in-depth analysis of the PE concept and related issues, and includes all recent developments, as well as the changes to the OECD and UN Models resulting from the BEPS Project and the ongoing discussion on the taxation of the digitalized economy. With its structured set of lessons, numerous examples and case studies and extensive reading material, this online course is the ideal toolbox for tax practitioners dealing with cross-border operations.</p> <h2>Learning objectives</h2> <p>After completing this course you will be able to:</p> <ul> <li>Recognize the importance of the PE concept in the attribution of taxation rights on profits derived from cross-border business activities</li> <li>Identify the variety of ways in which states define equivalent concepts in their domestic law</li> <li>Categorize the various types of PE dealt with in both the OECD and the UN Model</li> <li>Determine whether cross-border business activities of an enterprise constitute a PE</li> <li>Identify the consequences of finding a PE in a state</li> </ul> None PE, permanent establishment, global supply chain structuring, PE considerations in business restructuring, mitigate PE risks in global business models, risk, tax structuring, branch exemption, Anti-abuse rules, branch structures, transparency, disclosure rules, https://www.ibfd.org/shop/training/pe-risks-and-opportunities-international-tax-structuring-post-beps-era

international taxation accounting & taxation / concepts of taxation, business models basis for taxation, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax compliance, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="58060" _msttexthash="8161751689">Couverture du webinaire : ✔️ TPS indienne ◦ Signification et pertinence du concept d’établissement stable en vertu de la TPS indienne ◦ Questions d’interprétation dans la définition de l’établissement stable ◦ Décisions anticipées pertinentes ◦ Questions pratiques relatives à l’établissement stable TVA dans l’Union européenne ◦ Signification et pertinence du concept d’établissement stable au titre de la TVA de l’UE ◦ Questions pratiques pertinentes relatives à l’établissement ✔️ stable assujetti à la TVA de l’UE ◦ Points de vue des tribunaux honorables dans la Session de questions-réponses de l’Union ✔️ européenne ___ 📢 Économiste • Sunil Kumar | Comptable agréé ___Taxmann.com <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa3BfYndmYURzN3lsemptTmIzQWQwaV9QdjgyQXxBQ3Jtc0tsTEgxVkl1U3Z5QjlZNmpRRE1MT3FKdE1tTm1MaUw2dWpLdEo2OG5ReTZ3Si1McE5LbVlBZXJUa3lDdFo4YUV5SUxWSXM3ZXNQbHd5VjhNNnRrcmNSXzNtMXhxVXlPZEFYSFBaTnlaNE1rWWlPQ185MA&amp;q=https%3A%2F%2Fbit.ly%2F2UdpIH4&amp;v=kwWDLNwnzTc" rel="nofollow" target="_blank">https://bit.ly/2UdpIH4</a>_ Recherche : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbjVIYXhNVUFsTTlIcm5YTnlzNTBHbmlSOWZiQXxBQ3Jtc0tsaWJSdUR5RXRQb3NHeThrZk9DZWhqYjZZN195WURMWFRhLTd5c2twbkNOYXJrMXRBRVlJY2Vpa0l4ZHpwZm9CS253TGx5OENrcFhVSF9lLUs5a2dCaldNWWdIYlR4WGlXRU42TVFUOHBUWEFpdTNYMA&amp;q=https%3A%2F%2Fwww.taxmann.com%2Fresearch&amp;v=kwWDLNwnzTc" rel="nofollow" target="_blank">https://www.taxmann.com/research</a> • Présentation Taxmann.com | Pratiquez votre conseiller juridique virtuel qui vous aide à comprendre des concepts juridiques complexes et vous permet de donner des conseils instantanés et de premier ordre à vos clients. 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| Your Hands-free Weekly Update on Everything Tax &amp; Corporate Laws | Listen Now! <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbVlSMUEtRkc3bTVWMWluNDhsOHRoRGF1SEphZ3xBQ3Jtc0tuc1JjaTRvYXBYd0s5M0U1QkVRcV9iUEFzUHdPQS1qZ0ZuMjJFSEJraVcyRGtnU1BHTjV6Z3VkaVFhU2pwX0NsSVVlR25sNndiSUNObFRJY2Q1WWlmbjZVNzRBNi11d0N3SUlvNFRkLVE5OUVYbkpEaw&amp;q=https%3A%2F%2Fthetaxmannpodcast.buzzsprout.com%2F&amp;v=kwWDLNwnzTc" rel="nofollow" target="_blank">https://thetaxmannpodcast.buzzsprout.com</a> ________________________________________________________________________________________________ <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=0s">00:00</a> Introduction <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=27s">00:27</a> Coverage of the Webinar <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=102s">01:42</a> Meaning and Relevance of the concept of Fixed Establishment under Indian GST <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=1178s">19:38</a> Clarification points by CBIC <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=1309s">21:49</a> Implication of non-compliance with Fixed Establishment requirement <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=1559s">25:59</a> Relevant Advance Rulings <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=1720s">28:40</a> Previous Remarks of European Union VAT <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=1943s">32:23</a> Consequences of the existence of Fixed Establishment <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=2235s">37:15</a> Definition of Fixed Establishments in the EU provisions <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=2758s">45:58</a> ECJ Case Laws on Fixed Establishments <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=4030s">1:07:10</a> Some Specific Case <a dir="auto" href="https://www.youtube.com/watch?v=kwWDLNwnzTc&amp;t=4292s">1:11:32</a> QnA Session</p> None tax, corporate law, Indian GST, Fixed Establishment under Indian GST, GST, India, Permanent Establishment, definition permanent establishment, definition fixed establishment, relevant Advance Rulings, European Union VAT, EU, VAT, Fixed Establishment, Permanent Establishment, EU VAT, PE, European Union Court, rulings, decisions https://www.youtube.com/watch?v=kwWDLNwnzTc

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <h3 _msthash="58019" _msttexthash="580957">Les dix principes mondiaux</h3> <p _msthash="58020" _msttexthash="225764175">Le Groupe de travail de l’OCDE sur les délits fiscaux et autres infractions (TFTC) a pour mandat d’améliorer la coopération entre les services fiscaux et les services répressifs, y compris les autorités chargées de la lutte contre la corruption et le blanchiment de capitaux, afin de lutter plus efficacement contre la criminalité financière. Les travaux du TFTC sont menés dans le cadre du Dialogue d’Oslo de l’OCDE, une approche pangouvernementale visant à lutter contre les délits fiscaux et autres crimes financiers.</p> <p _msthash="58021" _msttexthash="217566284">Lutter contre la criminalité fiscale – <em _istranslated="1">Les dix principes mondiaux</em> énoncent les 10 principes essentiels pour lutter efficacement <em _istranslated="1">contre la criminalité fiscale</em>. Il couvre les aspects juridiques, institutionnels, administratifs et opérationnels nécessaires à la mise en place d’un système efficace de lutte contre les infractions fiscales et autres infractions financières. Il s’appuie sur les connaissances et l’expérience des administrations du monde entier.</p> <p _msthash="58022" _msttexthash="72740993">L’objectif est de permettre aux administrations de comparer leur cadre juridique et opérationnel et de déterminer les domaines où des améliorations peuvent être apportées. Les travaux futurs dans ce domaine comprendront l’ajout de détails spécifiques à chaque pays, couvrant un large éventail de pays.</p> <h3>The Ten Global Principles</h3> <p>The OECD&#39;s Task Force on Tax Crimes and Other Crimes (TFTC) has a mandate to improve co-operation between tax and law enforcement agencies, including anti-corruption and anti-money laundering authorities, to counter financial crimes more effectively. The TFTC&#39;s work is carried out in connection with the OECD&#39;s Oslo Dialogue, a whole of government approach to tackling tax crimes and other financial crimes.</p> <p><em>Fighting Tax Crime&nbsp;</em>&ndash;&nbsp;<em>The Ten Global Principles</em>&nbsp;sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects necessary for putting in place an efficient system for fighting tax crimes and other financial crimes. It draws on the insights and experience of jurisdictions around the world.</p> <p>The purpose is to allow jurisdictions to benchmark their legal and operational framework, and identify areas where improvements can be made. Future work in this area will include adding country specific details, covering a wide range of countries.</p> None anti-corruption, anti-money laundering, AML, authorities, tax crime, fighting tax crime, legal, institutional, administrative, operational, financial crimes, tax crime, authorities, task force, Task Force on Tax Crimes and Other Crimes, TFTC, OECD https://www.oecd-ilibrary.org/docserver/63530cd2-en.pdf?expires=1669354251&id=id&accname=guest&checksum=57400F5751C4372D86BD686CA792DA99

international taxation exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="57977" _msttexthash="2585598574">Le modèle de maturité est un outil conçu pour permettre aux juridictions d’auto-évaluer leurs capacités à enquêter sur les crimes fiscaux et de faciliter leurs efforts d’observation fiscale grâce au renforcement des capacités. Basé sur la publication de 2017 de l’OCDE, Combattre la criminalité fiscale : les dix principes mondiaux1, le modèle trace une voie évolutive à travers quatre niveaux de maturité : émergent, progressant, établi et ambitieux, pour montrer comment les capacités d’application de la loi sont renforcées grâce à l’amélioration continue des processus et à la mise en œuvre holistique de chacun de ces principes. Les processus utilisés pour mettre en œuvre les dix principes mondiaux sont utilisés comme critères objectifs pour cartographier le niveau de maturité dans une juridiction. Il s’agit de processus qui ont été cernés dans plusieurs administrations, ce qui a permis d’atteindre des résultats définis et l’objectif global des organismes d’enquête sur les crimes fiscaux. À des niveaux de maturité plus élevés, le régime d’enquête sur la criminalité fiscale est efficace, soutient l’intégrité du système fiscal et les objectifs de développement durable (ODD) de mobilisation des ressources nationales et de lutte contre les flux financiers illicites (FFI). L’auto-évaluation par le biais du modèle de maturité est un exercice purement volontaire. Le Modèle n’établit pas de nouvelles normes minimales mondiales que les juridictions sont censées suivre. Le modèle de maturité analyse comment une juridiction peut mûrir dans sa capacité à lutter contre les crimes fiscaux, plutôt que de simplement décrire ce qui se passe dans le cadre du régime d’enquête sur les crimes fiscaux.</p> <p _msthash="57978" _msttexthash="2350286315">Cet accent mis sur le renforcement des capacités fait partie intégrante du modèle de maturité, en reconnaissance de l’Initiative fiscale d’Addis-Abeba et de la Déclaration du G7 de Bari, mais il est pertinent pour les juridictions à tous les stades de développement. Le niveau de maturité ambitieux se concentre sur les attributs futuristes, ce qui le rend pertinent pour les juridictions avancées. Les améliorations de processus décrites dans le modèle au titre de chaque principe ont été dérivées empiriquement des enquêtes menées dans 41 juridictions dans le cadre de la deuxième édition de « Lutter contre la criminalité fiscale : les dix principes mondiaux », ainsi que des enseignements tirés des auto-évaluations menées dans divers sites pilotes du programme IISF-IISF. Le point central de cet exercice d’autocotisation est l’agence d’enquête sur les crimes fiscaux. Toutefois, compte tenu des liens étroits entre les infractions fiscales et d’autres infractions financières, l’auto-évaluation du modèle de maturité ne fournira le diagnostic le plus utile que si elle est réalisée conjointement avec les parties prenantes concernées de l’ensemble des autorités chargées de la lutte contre la criminalité financière, l’organisme de poursuite et les décideurs. De plus, l’exercice d’autoévaluation ne vise pas à faire des comparaisons avec d’autres juridictions, mais à identifier les processus universels réussis qui ont aidé à atteindre des résultats définis et un objectif global de lutte contre la criminalité fiscale dans plusieurs juridictions. Le modèle de maturité se compose de trois parties :</p> <p _msthash="57979" _msttexthash="46808606">• Chapitre 1 : Note d’orientation pour l’utilisation du modèle de maturité. Cela fournit une vue d’ensemble du modèle et une explication de la façon d’utiliser le modèle. </p> <p _msthash="57980" _msttexthash="55303586">• Chapitre 2 : Le modèle de maturité des enquêtes sur les crimes fiscaux. Le chapitre contient le modèle qui peut être utilisé par les organismes d’enquête sur les crimes fiscaux à des fins d’autoévaluation.</p> <p _msthash="57981" _msttexthash="11048661">• L’annexe A contient un exemple de format possible pour l’auto-évaluation. </p> <p>The Maturity Model is a tool developed for jurisdictions to self-assess their capabilities to investigate tax crimes and facilitate their tax compliance efforts through capacity building. Based on the OECD&rsquo;s 2017 publication, Fighting Tax Crime: The Ten Global Principles1, the model charts out an evolutionary path across four levels of maturity: Emerging, Progressing, Established and Aspirational, to show how enforcement capabilities are enhanced through continuous process improvement and holistic implementation of each of those principles. The processes used for implementing the Ten Global Principles are used as the objective criteria for mapping the maturity level in a jurisdiction. These are processes that have been identified across multiple jurisdictions, which have helped to achieve defined outcomes and the overall objective of the tax crime investigative agencies. At higher levels of maturity, the tax crime investigation regime is effective, supports the integrity of the tax system and Sustainable Development Goals (SDGs) of domestic resource mobilisation and countering illicit financial flows (IFF). &nbsp;Self-assessment through the Maturity Model is a purely voluntary exercise. The Model does not set any new global minimum standards which the jurisdictions are expected to follow. The Maturity Model analyses how a jurisdiction can mature in its ability to fight tax crimes, rather than simply describing what occurs within the tax crime investigation regime.</p> <p>This capacity-building focus is integral to the Maturity Model, in recognition of the Addis Tax Initiative and G7 Bari Declaration, but it is of relevance for jurisdictions at all stages of development. The Aspirational level of maturity focuses on futuristic attributes, making it relevant for the advanced jurisdictions. &nbsp;The process improvements described in the model under each Principle have been empirically derived from the surveys conducted across 41 jurisdictions as part of the second edition of &ldquo;Fighting Tax Crime: The Ten Global Principles&rdquo;, as well as the insights gained through self-assessments conducted at various pilot locations under the TIWB-CI programme. &nbsp;The focal point of this self-assessment exercise is the tax crime investigation agency. However, given the strong linkages between tax crimes and other financial crimes, the Maturity Model self-assessment will provide the most useful diagnosis only when completed jointly with the relevant stakeholders from across a range of financial crime enforcement authorities, the prosecution agency and policymakers. Moreover, the self-assessment exercise is not meant for making comparison with other jurisdictions, but to identify successful universal processes that have helped to achieve defined outcomes and an overall objective of fighting tax crime in multiple jurisdictions. &nbsp;The Maturity Model consists of three parts:</p> <p>&bull; Chapter 1: Guidance note for using the Maturity Model. This provides an overview of the model and an explanation of how to use the model. &nbsp;</p> <p>&bull; Chapter 2: The Tax Crime Investigation Maturity Model. The chapter contains the model which can be used by tax crime investigation agencies for self-assessment purposes.</p> <p>&bull; Annex A contains an example of a possible format for conducting self-assessment. &nbsp;</p> None self-assess, tax administration, tax revenue services, crime risk, tax crime, law enforcement, enhance tax compliance, IFF, IFFs, Illicit Flows of Funds, international cooperation, capabilities, investigate tax crimes, tax compliance, capacity building, https://www.oecd.org/tax/crime/tax-crime-investigation-maturity-model.pdf

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, foreign direct investment, international tax planning, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="57939" _msttexthash="1628477591">Ce document d’information décrit cinq outils différents qui peuvent être utilisés pour évaluer les incitations fiscales par les gouvernements des pays à faible revenu (PFR). Le premier outil (une application de l’analyse coûts-avantages) fournit un cadre global pour l’évaluation. Les évaluations des divers coûts et avantages des incitations fiscales sont essentielles pour prendre des décisions éclairées, mais elles sont rarement entreprises, en partie parce qu’il peut s’agir d’un exercice difficile et exigeant en termes de besoins en données. Les trois outils suivants (évaluation des dépenses fiscales, modèles de microsimulation d’entreprise et modèles de taux d’imposition effectifs) peuvent être utilisés dans le cadre d’une analyse coûts-avantages complète pour faire la lumière sur des aspects particuliers. Les modèles de taux d’imposition efficaces mettent en lumière les répercussions des paramètres fiscaux - y compris les incitations fiscales ciblées - sur le rendement des investissements et aident à comprendre les implications de la réforme sur les résultats attendus en matière d’investissement. Le document présente deux outils pour évaluer la transparence et la gouvernance des incitations fiscales dans les pays à faible revenu. Ceux-ci traitent des principes de transparence et de gouvernance des incitatifs fiscaux et permettent de comparer les pratiques existantes des PFR à de meilleures alternatives.</p> <p>This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries&rsquo; (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making, but are rarely undertaken, partly because it can be a difficult exercise that is demanding in terms of data needs. The next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used as part of a comprehensive cost-benefit analysis, to shed light on particular aspects. Effective tax rate models shed light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand the implications of reform for expected investment outcomes. The document presents two tools for assessing the transparency and governance of tax incentives in LICs. These discuss principles in transparency and governance of tax incentives, and allow for benchmarking existing LIC practices against better alternatives.</p> None tax incentives, benefits, tax revenue, cost benefit analysis, cost-benefit analysis, effective tax rate models, transparency, governance of tax incentives, modelling of tax incentives, low income countries, https://openknowledge.worldbank.org/handle/10986/22924

international taxation business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="57901" _msttexthash="1612238732">Mon mémoire, assez vaste, est de parler de la façon dont nous gérons l’évitement au Royaume-Uni, de nos réponses judiciaires / législatives, y compris les récents développements au Royaume-Uni et notre « éruption » de législation anti-évitement. Il comprend mon point de vue sur l’approche de la Chambre des lords comparée, disons, à l’utilisation d’une RGAÉ ou d’une loi détaillée contre des stratagèmes fiscaux particuliers. Je dois également aborder l’approche britannique en matière de notification ou d’enregistrement des stratagèmes fiscaux et le rôle du conseiller fiscal, compte tenu de votre propre législation sur les pénalités de promoteur. Nous examinerons le travail d’un nouvel acteur dans notre processus législatif fiscal, le Comité spécial de la Chambre des lords sur le projet de loi de finances. Ce comité apporte l’expertise financière considérable qui existe de tous les côtés de la Chambre pour éclairer l’étude du projet de loi de finances lors de son adoption par le Parlement. Toutefois, il ne doit pas empiéter sur les privilèges financiers de la Chambre des communes et ne traite donc pas des questions concernant les taux ou l’incidence de l’impôt, mais se concentre sur des questions techniques d’administration fiscale, de clarification ou de simplification4.</p> <p>My, rather large, brief is to talk about how we manage avoidance in the UK, our judicial/legislative responses, including recent UK developments and our &quot;rash&quot; of anti-avoidance legislation. It includes my views on the approach of the House of Lords as compared, say, to the use of a GAAR or detailed legislation countering specific tax schemes. I must also cover the UK approach to notification or registration of tax schemes and the role of the tax advisor, given your own promoter penalties legislation. We shall look at the work of a new player in our fiscal legislative process, the House of Lords Select Committee on the Finance Bill. This committee brings the considerable financial expertise existing on all sides of the House to inform consideration of the Finance bill during its passage through Parliament. However it must not encroach on the financial privileges of the Commons and therefore does not address questions involving the rates or incidence of tax but focuses on technical matters of tax administration, clarification or simplification.4</p> None UK, United Kingdom, England, tax avoidance in UK, GAAR, tax administration, clarification of tax laws, simplification of tax laws, https://law.unimelb.edu.au/__data/assets/pdf_file/0006/1585986/2007-Tiley1.pdf

environmental / carbon taxation accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, environmental taxes, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <p><span _msthash="57863" _msttexthash="68678870" style="background-color:#ffffff; color:#5a5a5a">Le but de ce premier webinaire est de présenter le marché du carbone à travers les connaissances générales, les solutions basées sur la nature, son fonctionnement, la formation des prix, le cadre réglementaire, son évolution récente et le potentiel qu’il a pour aider à vaincre la pauvreté.</span></p> <p><span style="background-color:#ffffff; color:#5a5a5a">The purpose of this first webinar is to introduce the carbon market through general knowledge, Nature Based Solutions, its functioning, price formation, regulatory framework, its recent evolution and the potential it has to help overcome poverty.</span></p> None carbon trading, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.youtube.com/watch?v=BFesMZEbuTg

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax justice / human rights, tax policy & future trends medium databandwith course high language proficiency None all <p _msthash="57814" _msttexthash="73331336">Ce cours explore les principes fondamentaux de la finance durable, de l’évaluation des risques climatiques et de l’intégration des facteurs environnementaux, sociaux et de gouvernance (ESG) dans les stratégies d’investissement. Il se compose de 4 unités:</p> <p _msthash="57815" _msttexthash="1221428">Unité 1 : Risques liés au climat (15 minutes)</p> <p _msthash="57816" _msttexthash="1767090">Unité 2 : Gérer les risques liés au climat (10 minutes)</p> <p _msthash="57817" _msttexthash="9901736">Unité 3 : Intégrer les facteurs ESG dans les stratégies d’investissement (9 minutes)</p> <p _msthash="57818" _msttexthash="3235648">Unité 4 : Générer et divulguer des données ESG et leurs impacts (13 minutes)</p> <p _msthash="57819" _msttexthash="246933336">Objectifs<br _istranslated="1"/> d’apprentissage Mieux comprendre les liens entre la durabilité et la finance Évaluer les impacts climatiques potentiels et l’utilisation d’outils<br _istranslated="1"/> de gestion des risques Identifier les cadres<br _istranslated="1"/> de divulgation non financière Examiner les ensembles de données ESG, les lacunes en matière de reporting et l’avenir de la finance<br _istranslated="1"/><br _istranslated="1"/> durable Comment suivre ce cours<br _istranslated="1"/> Regarder 4 courtes leçons<br _istranslated="1"/> vidéo Examiner les documents<br _istranslated="1"/> de lecture en libre accès Réussir le quiz avec un score de 8/10 ou plus<br _istranslated="1"/> Répondre aux questions<br _istranslated="1"/> de rétroaction Le certificat avec ID unique sera délivré à la fin des exigences du cours</p> <p>This course explores the fundamentals of sustainable finance, climate risk assessment, and the integration of environmental, social, and governance (ESG) factors into investment strategies. It consists of 4 units:</p> <p>Unit 1: Climate-Related Risks (15 minutes)</p> <p>Unit 2: Managing Climate-Related Risks (10 minutes)</p> <p>Unit 3: Integrating ESG Factors into Investment Strategies (9 minutes)</p> <p>Unit 4: Generating and Disclosing ESG-Related Data and its Impacts (13 minutes)</p> <p>Learning Objectives<br /> Better understand the links between sustainability and finance<br /> Assess potential climate impacts and the use of risk management tools<br /> Identify non-financial disclosure frameworks<br /> Examine ESG datasets, reporting gaps, and the future of sustainable finance<br /> How to Complete this Course<br /> Watch 4 short video lessons<br /> Review open access reading materials<br /> Successfully pass quiz with a score of 8/10 or higher<br /> Answer feedback questions<br /> Certificate with unique ID will be issued upon completion of course requirements</p> None sustainability and finance, climate impacts, risk management tools, non-financial disclosure frameworks, ESG, ESGs, datasets, reporting gaps, sustainable finance https://elearning-adbi.org/courses/governing-sustainable-finance/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="57773" _msttexthash="97730256">Ces dernières années, les stratégies de planification fiscale internationale des multinationales sont devenues un sujet de discussion populaire. Les conditions commerciales et les taxes sont au cœur de nombreuses évaluations d’entreprises et, dans un monde en expansion mondiale, la connaissance des seules lois fiscales nationales est insuffisante pour assurer le succès.</p> <p _msthash="57774" _msttexthash="108210752">Ce cours de Master en droit fiscal international fournit à ses participants les moyens de s’informer complètement dans les discussions sur les lois fiscales internationales en décrivant les principes fondamentaux et les procédures du droit fiscal international, ainsi qu’en abordant les incidents actuels et les caractéristiques morales de la préparation des impôts.</p> <p _msthash="57775" _msttexthash="45660290">Ce cours de droit fiscal international consiste en un programme interactif comprenant une série de conférences, chacune axée sur un aspect spécifique de la fiscalité internationale, en particulier en ce qui concerne les conventions de double imposition et leur application dans la pratique.</p> <p>International tax planning strategies of multinationals in these recent years have become a popular topic of discussion. Trade conditions and taxes are at the core of many business assessments and in a world of global expansions, having knowledge of only domestic tax laws is insufficient to ensure success.</p> <p>This Masterclass in International Taxation Law course provides its participants with the means to become completely informed in the discussions of international taxation laws by describing the fundamentals and procedures of international tax law, as well as tackling current incidents and the moral characteristics of tax preparation.</p> <p>This International Taxation Law course consists of an interactive curriculum including a series of lectures, each focusing on a specific aspect of international taxation, particularly pertaining to double taxation treaties and their application in practice.</p> None international taxation, double taxation treaties, double tax agreements, tax treaties, tax planning, anti-avoidance measures, indirect transfers of real estate, tax avoidance, treaty shopping, tax minimisation, anti-abuse measures, Planning taxes, international case laws, international tax planning, tax anti-avoidance measures, managing substance to dismantle anti-avoidance tools, substance, setting up taxation structures, effective tax planning, indirect taxes, transfers of real estate, case law, domestic law, anti-abuse measures, https://zoetalentsolutions.com/course/masterclass-in-international-taxation-law/

international taxation fiscal decentralisation & subnational taxes, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="57735" _msttexthash="1155488399">Cet article explore la relation entre les taux d’imposition et l’évasion fiscale dans le contexte d’un pays à faible revenu : l’Éthiopie. En utilisant des données administratives sur le commerce au niveau des transactions, nous sommes en mesure de fournir une analyse largement comparable au reste de la littérature tout en introduisant deux innovations importantes. Tout d’abord, nous comparons l’élasticité de l’évasion aux taux d’imposition légaux et aux taux d’imposition effectifs (TEI). Jusqu’à présent, la plupart des études dans la littérature se sont concentrées sur le premier. Nous montrons que les ETR sont le paramètre le plus pertinent pour expliquer la fraude dans des contextes où les exemptions sont répandues, ce qui entraîne une grande divergence entre les ETR et les taux légaux fixés par la loi. Deuxièmement, nous tenons compte des coûts du commerce plus précisément que dans la littérature précédente en ajustant l’écart commercial plutôt qu’en contrôlant les approximations. Nous soutenons que cette nouvelle approche de la comptabilisation des coûts du commerce est supérieure à celles adoptées précédemment dans la littérature.</p> <p>This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely comparable with the rest of the literature while also introducing two important innovations. First, we compare the elasticity of evasion to statutory tax rates and effective tax rates (ETRs). Most studies in the literature so far focused on the former. We show that ETRs are the most relevant parameter to explain evasion in contexts where exemptions are widespread, which results in a large divergence between ETRs and the statutory rates set out in the law. Second, we account for trade costs more precisely than the previous literature by adjusting the trade gap rather than controlling for proxies. We argue that this new approach to accounting for trade costs is superior to those previously adopted in the literature.</p> None Ethiopia, tax rates, tax evasion, effective tax rate, tax avoidance, tax evasion, transaction-level administrative trade data, statutory tax rates, effective tax rates , ETRs, ETRs parameter, widespread exemptions https://academic.oup.com/jae/article/31/1/94/6206537?login=false

digital taxation indirect tax (vat gst & others), tax administration / management / it, tax compliance, taxation in the digital economy high databandwidth course medium language proficiency None all <p _msthash="57690" _msttexthash="148731752">Chaque jour, les entreprises doivent faire face à des changements dans la façon dont elles déclarent leur TVA et aux changements économiques. Ajoutez à cela les défis quotidiens de la gestion d’une entreprise, et la TVA peut devenir un casse-tête pour les entreprises de toute taille. Rester à jour avec les dernières solutions à vos problèmes est tout aussi important que de rester à jour avec l’évolution du paysage de la TVA.</p> <p _msthash="57691" _msttexthash="34908562">Le sommet d’été sur la TVA de Sovos est l’occasion d’entendre les experts de nos équipes et les clients qui ont travaillé avec Sovos pour améliorer leur déclaration de TVA et alléger leur fardeau de conformité.</p> <p _msthash="57692" _msttexthash="462943">Cette séance couvrira :</p> <p _msthash="57693" _msttexthash="45230848">Un contexte sur le logiciel libre/IOSS<br _istranslated="1"/> Consultation par les intervenants sur la façon dont cela s’est déroulé jusqu’à présent<br _istranslated="1"/> Problèmes auxquels les clients ont été confrontés à ce jour<br _istranslated="1"/> Changements futurs</p> <p>Everyday companies must deal with changes in how they report their VAT and economic changes. Mix this in with the daily challenges of running a business, and VAT can become a headache for businesses of any size. Staying up to date with the latest solutions to your problems is just as important as staying up to date with the changing VAT landscape.</p> <p>Sovos&#39; VAT Summer Summit provides an opportunity to hear from experts from our teams and customers who have worked with Sovos to improve their VAT reporting and ease their compliance burden.</p> <p>This session will cover:</p> <p>A background on the OSS/IOSS<br /> Consultation by stakeholders on how it has gone so far<br /> Issues clients have faced to date<br /> Future changes</p> None VAT, EU, value added tax, European Union, VAT and e-commerce, e-commerce, tax compliance https://event.on24.com/wcc/r/3860269/FFB6A9EDF859A83CDCD031771C41A79E/?partnerref=EmailmarketoVAT-EMEA-OSS&mkt_tok=MzM0LUhWTi0yNDkAAAGFkbLqRALGdT11tzox66VUMXvv9GREPmOXGlwLWPMDgTZwVH0AYQSWOTdNBZKo-OHQh

digital taxation beps / pillar 1 / pillar 2, business models basis for taxation, domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="57651" _msttexthash="115759527">Ce webinaire, organisé par le Centre Sud et l’Alliance mondiale pour la justice fiscale, mettra en vedette des voix éminentes des pays du Sud qui partageront leurs points de vue sur les questions clés de l’approche des deux piliers. Le webinaire couvrira divers aspects de la solution, les conférenciers étant un mélange diversifié représentant les administrations fiscales, les universités et la société civile.</p> <p>This webinar, organized by the South Centre and the Global Alliance for Tax Justice, will feature prominent voices of the Global South who will share their views on the key issues in the Two Pillar approach. The webinar will cover various aspects of the solution, with the speakers being a diverse mix representing tax administrations, academia and civil society.</p> None pillar 1, pillar one, pillar 2, pillar two, the south centre, south centre, digital taxation, international tax, tax policy, digital economy, tax planning, Global Alliance for Tax Justice, concerns regarding pillar 1 and 2, alternatives to pillar 1 and 2, https://www.youtube.com/watch?v=6Ny0NtszUfw

digital taxation direct taxes (small business & individual), domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax administration / management / it, tax & the informal economy, tax compliance, tax justice / human rights low databandwith publication medium language proficiency None all <p _msthash="57610" _msttexthash="28316301">Il existe deux formes de protection sociale au Kenya; le régime contributif appliqué dans le cadre des régimes formels d’emploi et non contributifs financés par les impôts. </p> <p _msthash="57611" _msttexthash="1920775480">Ce document se concentre sur ces derniers et plus particulièrement sur les régimes d’aide sociale financés par l’impôt sous la forme de transferts monétaires numériques. L’objectif de ces programmes est de lutter contre la pauvreté et de réduire la vulnérabilité aux chocs et stress économiques, sociaux, naturels et autres parmi les personnes marginalisées en leur fournissant des flux de trésorerie réguliers. Bien que ces programmes d’assistance sociale aient joué un rôle essentiel dans l’amélioration de la vie des personnes les plus vulnérables au Kenya – dont la majorité sont exclues des régimes contributifs adaptés aux personnes occupant un emploi formel – aucun d’entre eux n’est assez important pour répondre de manière adéquate au nombre de personnes dans le besoin. En outre, ils continuent de se heurter à des problèmes politiques, administratifs, programmatiques ainsi qu’à des problèmes liés aux données factuelles et aux connaissances qui nuisent à leur efficience et à leur efficacité. Par conséquent, il est nécessaire d’évaluer ces systèmes de transferts monétaires financés par l’impôt afin de mieux comprendre et de présenter un reflet précis de la situation actuelle. Ce faisant, ce document fournit des recommandations pour les régimes de prestations sociales financés par l’impôt du Kenya afin d’améliorer la couverture, de lutter contre la pauvreté et de réduire la vulnérabilité.</p> <p>There are two forms of social protection in Kenya; the contributory scheme enforced under formal employment and non-contributory schemes which are financed by taxes.&nbsp;</p> <p>This paper focuses on the latter and specifically, tax-financed social assistance schemes in the form of digital cash transfers. The aim of these schemes is to address poverty and reduce vulnerability to economic, social, natural and other shocks and stresses amongst the marginalised by providing them with regular cash flows. While these social assistance schemes have been critical in improving the lives of the most vulnerable in Kenya &ndash; majority of whom are excluded from the contributory schemes that are suited for those in formal employment &ndash; none of them is large enough to adequately address the numbers of people in need. Moreover, they continue to face policy, administrative, programmatic as well as evidence-related/knowledge challenges that impair their efficiency and effectiveness. Therefore, a need arises to assess these tax-financed cash transfer schemes to better understand and present an accurate reflection of the current state of affairs. In so doing, this paper provides recommendations for Kenya&rsquo;s tax-financed social benefits schemes in order to improve coverage, address poverty and reduce vulnerability.</p> east africa social security, the contributory scheme, social protection, non-contributory schemes, taxes, social assistance, tax-financed, cash transfer schemes, http://uonjournals.uonbi.ac.ke/ojs/index.php/ffd/article/view/780/748

international taxation fiscal decentralisation & subnational taxes, international tax planning, tax administration / management / it, tax & the informal economy, tax compliance, tax policy & future trends, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="57570" _msttexthash="74248512">Pourquoi tant de Bermudiens quittent-ils leur belle île ? Et pourquoi les niveaux d’inégalité sont-ils devenus si extrêmes malgré son énorme centre de services offshore? Nous nous entretenons avec l’économiste bermudien Robert Stubbs et écoutons des Bermudiens dans le film Poverty in Paradise.</p> <p>Why are so many Bermudians leaving their beautiful island? And why have inequality levels become so extreme despite it&rsquo;s huge offshore services centre? We speak to Bermudian economist Robert Stubbs and hear from Bermudians in the film Poverty in Paradise.</p> north america Bermuda, poverty, tax revenue, public finance, offshore services centre, transparancy, poverty alleviation, tax haven, tax paradise, https://www.thetaxcast.com/edition-80-august-18/

international taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="57529" _msttexthash="241209098">Dans le Taxcast de juin 2016 : en quoi la vie des personnes en situation de pauvreté aurait-elle pu être différente sans juridictions secrètes ? Nous vous donnons les toutes dernières estimations sur les billions manquants délocalisés des régions en développement du monde. Aussi: Brexit et les intérêts particuliers qui le sous-tendent: « Nument, effrontément, ils poussent l’approche déréglementée et criminelle de la City de Londres en matière de finance ». De plus, les Panama Papers ont mis en lumière les bailleurs de fonds secrets et pro-paradis fiscaux du groupe de pression américain, le Center for Freedom and Prosperity.</p> <p _msthash="57530" _msttexthash="9122464">Vous voulez télécharger pour écouter n’importe quel moment hors ligne? <a _istranslated="1" href="http://traffic.libsyn.com/taxcast/Taxcast_June_16.mp3?dest-id=87863" rel="noopener noreferrer" target="_blank">Télécharger ici</a></p> <p>In the June 2016 Taxcast: how different could the lives of those in poverty have been without secrecy jurisdictions? We give you the very latest estimates on the missing trillions offshored from the world&rsquo;s developing regions. Also: Brexit and the special interests behind it: &ldquo;Nakedly, brazenly, they&rsquo;re pushing the City of London&rsquo;s deregulated, criminal approach to finance&rdquo;. Plus, the Panama Papers shed some light on secretive, pro-tax haven US lobbying group the Center for Freedom and Prosperity&rsquo;s funders.</p> <p>Want to download to listen to any time offline?&nbsp;<a href="http://traffic.libsyn.com/taxcast/Taxcast_June_16.mp3?dest-id=87863" rel="noopener noreferrer" target="_blank">Download here</a></p> None n the June 2016 Taxcast: how different could the lives of those in poverty have been without secrecy jurisdictions? We give you the very lateIFFs, IFF, Illicit flows of funds, tax havens, bank secrecy, lack of transparancy, inequality, poverty, Brexit, deregulation financial sector, tax crime, the Panama Papers ,the Center for Freedom and Prosperity’s funders. https://www.thetaxcast.com/edition-54-june-16/

international taxation business models basis for taxation, direct taxes / corporate tax (large businesses), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="57491" _msttexthash="55110913">Dans le Taxcast de février 2016 : quel pays est le deuxième plus facile au monde après le Kenya pour créer une société écran anonyme ? Nous braquons les projecteurs sur le paradis fiscal américain et les avocats filmés secrètement par Global Witness en train de conseiller un faux ministre corrompu du gouvernement africain.</p> <p>In the February 2016 Taxcast: which country is the second easiest in the world after Kenya to set up an anonymous shell company? We shine the spotlight on tax haven USA and the lawyers secretly filmed by Global Witness advising a fake corrupt African government Minister.</p> north america anonymous shell company, shell companies, tax haven, beneficial ownership, tax haven USA, client privilege, lawyers, Google, corporate tax payment UK, independence tax authorities, tax haven Taiwan, https://www.thetaxcast.com/edition-50-february-16/

international taxation business models basis for taxation, direct taxes / corporate tax (large businesses), foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="57452" _msttexthash="150454395">Dans le Taxcast de janvier: Tax justice goes to the Cayman Islands; les dernières retombées de #OffshoreLeaks, l’exposé sur les paradis fiscaux du Consortium international des journalistes d’investigation; et combien l’Afrique dépense-t-elle en allégements fiscaux pour les entreprises?! Le Taxcast se penche sur les « incitations » fiscales, à l’africaine.</p> <p>In the January Taxcast: Tax justice goes to the Cayman Islands; the latest fall-out from #OffshoreLeaks, the expose on tax havens from the International Consortium of Investigative Journalists; and HOW much does Africa spend on corporate tax breaks?! The Taxcast looks at tax &lsquo;incentives&rsquo;, Africa-style.</p> None Tax justice goes to the Cayman Islands; the latest fall-out from #OffshoreLeaks, the expose on tax havens from the International Consortium of Investigative Journalists, ICIJ, tax incentives, IFF, IFFS, Illicit flows of Funds, corporate tax breaks, Africa, Africa-style, https://www.thetaxcast.com/edition-25-january-14/

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax treaties, transfer pricing & supply chains medium databandwith course medium language proficiency None all <h5 _msthash="57352" _msttexthash="51273404">Si vous recherchez un aperçu des bases de la planification fiscale internationale par rapport aux activités de détention et de financement internationales et plus encore, ce cours décrira l’importance des considérations fiscales et non fiscales.</h5> <h2 _msthash="57353" _msttexthash="264394">Sujets abordés</h2> <ul> <li _msthash="57354" _msttexthash="210470">Introduction  </li> <li _msthash="57355" _msttexthash="1325428">Aspects formels de la planification fiscale</li> <li _msthash="57356" _msttexthash="1258660">Aspects de fond de la planification fiscale</li> <li _msthash="57357" _msttexthash="2723279">Structuration fiscale des activités de holding et de financement</li> <li _msthash="57358" _msttexthash="3201822">Structuration fiscale des activités de fabrication et de distribution</li> <li _msthash="57359" _msttexthash="1407874">Planification fiscale des biens incorporels</li> </ul> <h2 _msthash="57360" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="57361" _msttexthash="1841242">Après avoir terminé ce cours, vous serez en mesure de:</p> <ul> <li _msthash="57362" _msttexthash="7787871">Comprendre les considérations fiscales et non fiscales importantes dans la planification fiscale internationale.</li> <li _msthash="57363" _msttexthash="28344199">Analyser et discuter des exigences formelles et de fond des structures internationales de planification fiscale, en tenant compte des règles juridiques, commerciales, réglementaires, fiscales nationales et internationales.</li> <li _msthash="57364" _msttexthash="36061103">Apprécier les structures fiscales communes utilisées dans les activités de détention et de financement, y compris les structures utilisant une société intermédiaire, une succursale étrangère, une société à double résidence ou une entité hybride.</li> <li _msthash="57365" _msttexthash="34595262">Identifier les facteurs fiscaux et non fiscaux dans la restructuration de la chaîne d’approvisionnement et les questions fiscales internationales connexes qui doivent être abordées dans une telle restructuration.</li> <li _msthash="57366" _msttexthash="51555738">Évaluer les différentes façons de développer et d’exploiter les biens incorporels, y compris l’utilisation de contrats de R-D, de capital de biens incorporels et d’accords de contribution des coûts.</li> </ul> <h2 _msthash="57367" _msttexthash="290823">Mode de livraison</h2> <p _msthash="57368" _msttexthash="798460">En ligne (auto-apprentissage QAS)</p> <h2 _msthash="57369" _msttexthash="1896687">Domaine d’études</h2> <p _msthash="57370" _msttexthash="97331">Impôts</p> <h2 _msthash="57371" _msttexthash="312377">Révision du cours</h2> <p _msthash="57372" _msttexthash="2075411">Ce cours a été révisé pour la dernière fois en juillet 2022</p> <h2 _msthash="57373" _msttexthash="486057">Conditions préalables</h2> <p _msthash="57374" _msttexthash="118359553">Des connaissances / expériences de base en fiscalité internationale sont une condition préalable à ce cours. Les participants doivent avoir une connaissance de base de la législation fiscale nationale d’au moins un pays, en particulier en ce qui concerne les situations transfrontalières et une compréhension de base de l’application des conventions fiscales.</p> <h2 _msthash="57375" _msttexthash="459641">Qui devrait participer</h2> <p _msthash="57376" _msttexthash="183678014">Ce cours présente les bases de la planification fiscale internationale et souligne l’importance des conventions fiscales et des questions de prix de transfert associées à la planification fiscale internationale. Le cours convient aux praticiens des cabinets de conseil fiscal, aux fiscalistes du commerce et de l’industrie et aux fonctionnaires du gouvernement, qui peuvent avoir moins de familiarité avec les techniques de planification fiscale internationale et souhaitent approfondir leurs connaissances dans ce domaine.</p> <h2 _msthash="57377" _msttexthash="1601275">Temps d’étude</h2> <p _msthash="57378" _msttexthash="16887572">Le cours en ligne est divisé en huit leçons composées de vidéos, de travaux d’études de cas et de matériel de lecture recommandé.</p> <p _msthash="57379" _msttexthash="408187">Cours audio: 3,5 heures</p> <p _msthash="57380" _msttexthash="719121">Auto-apprentissage : 9,5 heures</p> <p _msthash="57381" _msttexthash="1138176">Lectures complémentaires (facultatif)</p> <p><em _msthash="57382" _msttexthash="2307864">Extra: Entretien vidéo avec un expert fiscal international</em></p> <p _msthash="57383" _msttexthash="5105958">L’accès au cours est accordé pour une durée de 12 mois, à compter de la date de commande. </p> <h5>If you are looking for an overview of the basics of international tax planning vis-&agrave;-vis international holding and financing activities and more, this course will outline the importance of both tax and non-tax considerations.</h5> <h2>Topics Covered</h2> <ul> <li>Introduction &nbsp;</li> <li>Formal aspects of tax planning</li> <li>Substantive aspects of tax planning</li> <li>Tax Structuring of holding and financing activities</li> <li>Tax structuring of manufacturing and distribution activities</li> <li>Tax planning for intangible property</li> </ul> <h2>Learning objectives</h2> <p>After completing this course you will be able to:</p> <ul> <li>Understand the important tax and non-tax considerations in international tax planning.</li> <li>Analyze and discuss the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules.</li> <li>Appreciate the common tax structures used in holding and financing activities, including structures using an intermediate company, a foreign branch, a dual resident company, or a hybrid entity.</li> <li>Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that must be addressed in such a restructuring.</li> <li>Evaluate the various ways to develop and exploit intangible property, including the use of contract R&amp;D, intangible property principal and cost contribution arrangements.</li> </ul> <h2>Delivery method</h2> <p>Online (QAS self-study)</p> <h2>Field of study</h2> <p>Taxes</p> <h2>Course review</h2> <p>This course was last reviewed in July 2022</p> <h2>Pre-requisites</h2> <p>Basic knowledge/experience in international tax is a pre-requisite for this course. Participants should have a basic knowledge of the domestic tax law of at least one country, in particular as it relates to cross-border situations and a basic understanding of the application of tax treaties.</p> <h2>Who should participate</h2> <p>This course introduces the basics of international tax planning and outlines the importance of tax treaty and transfer pricing issues associated with international tax planning. The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry and government officials, who may have less familiarity with international tax planning techniques and want to deepen their knowledge in this field.</p> <h2>Study time</h2> <p>The online course is divided into eight lessons consisting of videos, case study assignments and recommended reading materials.</p> <p>Audio lessons: 3.5 hours</p> <p>Self-study: 9.5 hours</p> <p>Further reading (optional)</p> <p><em>Extra: Video interview with international tax expert</em></p> <p>Access to the&nbsp;course is granted for a period of&nbsp;12 months, from the date of ordering.&nbsp;</p> None BEPS, international tax structures, cross-boarder transactions, cross-boarder tax, transfer pricing, tp, pillar 1, pillar 2, pillar one, pillar two, risk, tax compliance, international tax planning, https://www.ibfd.org/shop/training?_term_=international+tax+planning&sort=search_api_relevance&order=desc

international taxation accounting & taxation / concepts of taxation, exchange of information, international tax planning, tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="57315" _msttexthash="2128839089">L’évasion et l’évasion fiscales sont omniprésentes dans tous les pays, et les structures fiscales sont indubitablement faussées par cette réalité. Les modèles types d’imposition et leurs conclusions doivent refléter ces réalités. Cet article présente d’abord des modèles théoriques qui intègrent l’évitement et l’évasion dans le problème décisionnel global auquel sont confrontés les individus. Les premiers modèles de ce domaine étaient axés sur l’évasion fiscale, modélisée comme un pari contre la capacité d’exécution de l’État. Plus récemment, la littérature a examiné des modèles plus généraux de la technologie de l’évitement, la prise de risque supplémentaire causée par l’évasion fiscale étant soit un cas particulier de cette technologie, soit un aspect du coût du changement de comportement pour réduire l’obligation fiscale. Si le coût de l’évasion et de l’évitement dépend d’autres aspects du comportement, le choix du panier de consommation et l’évitement deviennent étroitement liés. L’article relie ensuite le comportement prédit par le modèle à ce que l’on sait empiriquement sur l’ampleur de l’évasion et de l’évitement, et comment il réagit à la politique d’application de la loi.</p> <p>Tax avoidance and evasion are pervasive in all countries, and tax structures are undoubtedly skewed by this reality. Standard models of taxation and their conclusions must reflect these realities. This paper first presents theoretical models that integrate avoidance and evasion into the overall decision problem faced by individuals. Early models of this area focused on tax evasion, modeled as a gamble against the enforcement capability of the state. More recently, the literature has examined more general models of the technology of avoidance, with the additional risk bearing caused by tax evasion either being a special case of this technology or one aspect of the cost of changing behavior to reduce tax liability. If the cost of evasion and avoidance depends on other aspects of behavior, the choice of consumption basket and avoidance become intertwined. The paper then relates the behavior predicted by the model to what is known empirically about the extent of evasion and avoidance, and how it responds to tax enforcement policy.</p> None tax avoidance, tax evasion, tax administration, law enforcement, tax law enforcement, https://eml.berkeley.edu/~saez/course/Slemrod,Yitzhaki PE Handbook chapter.pdf

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax avoidance / evasion / crime & illicit flows of funds, tax incentives, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth course medium language proficiency None all <p _msthash="57214" _msttexthash="34708375">Ce cours enseignera aux participants la nécessité et les objectifs de l’interprétation des conventions fiscales et une compréhension générale de l’IM.</p> <p _msthash="57215" _msttexthash="17355819">Ce cours comprend des conférences vidéo, des quiz d’auto-évaluation et des précédents judiciaires. Ce cours est purement basé sur des concepts.</p> <p _msthash="57216" _msttexthash="27799681">À la fin du cours, le membre apprendra les divers aspects de l’interprétation des conventions fiscales et du cadre juridique de l’IM.</p> <p _msthash="57217" _msttexthash="327535">EN SAVOIR MOINS<a _istranslated="1" href="javascript:void(0)">SUR ICAI</a></p> <ul> <li> </li> <li _msthash="57218" _msttexthash="97383">Session</li> <li _msthash="57219" _msttexthash="308256">Durée: 13 semaines</li> <li _msthash="57220" _msttexthash="698815">Engagement : 0,25 heure/semaine</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="57221" _msttexthash="75751">Langue</li> <li _msthash="57222" _msttexthash="93132">Anglais</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="57223" _msttexthash="238914">Format du cours</li> <li _msthash="57224" _msttexthash="457080">Autoformation en ligne</li> </ul> <hr/> <h4 _msthash="57225" _msttexthash="447512">Qui en bénéficierait?</h4> <ul> <li _msthash="57226" _msttexthash="502970">Membres internationaux</li> </ul> <p> </p> <h4 _msthash="57227" _msttexthash="486057">Conditions préalables</h4> <ul> <li _msthash="57228" _msttexthash="460200">Comptables qualifiés</li> </ul> <hr/> <h4 _msthash="57229" _msttexthash="76609">Centre</h4> <ul> <li _msthash="57230" _msttexthash="596414">Fiscalité internationale</li> </ul> <h3 _msthash="57231" _msttexthash="429793">Ce que vous apprendrez</h3> <ul> <li> <p _msthash="57232" _msttexthash="4459">1</p> <p _msthash="57233" _msttexthash="4160130">Le cours explique les objectifs des conventions / conventions de double imposition</p> </li> <li> <p _msthash="57234" _msttexthash="4550">2</p> <p _msthash="57235" _msttexthash="5510102">Il explique Nécessité d’interpréter les conventions fiscales</p> </li> <li> <p _msthash="57236" _msttexthash="4641">3</p> <p _msthash="57237" _msttexthash="15014662">Il fait comprendre la Convention de Vienne et l’article 3(2) de la MC de l’OCDE</p> </li> <li> <p _msthash="57238" _msttexthash="4732">4</p> <p _msthash="57239" _msttexthash="1183455">Il contient des précédents judiciaires</p> </li> <li> <p _msthash="57240" _msttexthash="4823">5</p> <p _msthash="57241" _msttexthash="7639788">Il explique l’aide extrinsèque à l’interprétation</p> </li> </ul> <h3 _msthash="57242" _msttexthash="323037">Programme de cours</h3> <h4 _msthash="57243" _msttexthash="1077271">Ce cours comprend les modules suivants</h4> <ul> <li> <p _msthash="57244" _msttexthash="93691">Module01</p> <ul> <li _msthash="57245" _msttexthash="10548720">Interprétation des conventions fiscales, y compris la perspective de l’IM</li> </ul> </li> </ul> <p>This course will teach the participants about the need and objectives of interpretation of tax treaties and broad understanding of MLI.</p> <p>This course consist of video lectures, self-assessment quizzes and judicilal precedent. This course is purely concept based learning.</p> <p>On completion of the course,member will learn the various aspects of interpretation of tax treaties and legal framework of MLI.</p> <p>READ LESS<a href="javascript:void(0)">ABOUT ICAI</a></p> <ul> <li>&nbsp;</li> <li>Session</li> <li>Duration: 13 Weeks</li> <li>Commitment: 0.25 Hours/Week</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Language</li> <li>English</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Course Format</li> <li>Online Self-Paced</li> </ul> <hr /> <h4>Who would benefit?</h4> <ul> <li>International Members</li> </ul> <p>&nbsp;</p> <h4>Pre-requisites</h4> <ul> <li>Qualified Accountants</li> </ul> <hr /> <h4>Hub</h4> <ul> <li>International Taxation</li> </ul> <h3>What You Will Learn</h3> <ul> <li> <p>1</p> <p>The course explains Objectives of double tax treaties/convention</p> </li> <li> <p>2</p> <p>It explains Need for interpretation of tax treaties</p> </li> <li> <p>3</p> <p>It makes understand Vienna Convention and Article 3(2) of OECD MC</p> </li> <li> <p>4</p> <p>It contains Judicial Precedents</p> </li> <li> <p>5</p> <p>It explains Extrinsic aid to interpretation</p> </li> </ul> <h3>Course Syllabus</h3> <h4>This course comprises the following modules</h4> <ul> <li> <p>Module01</p> <ul> <li>Interpretation of Tax Treaties including perspective on MLI</li> </ul> </li> </ul> None The Multilateral Instrument, BEPS MLI, lose loopholes, tax treaties, double tax agreements, bilateral tax treaties, India, worldwide, BEPS, MLI ,agreed minimum standards, tax treaty abuse ,dispute resolution, tax treaty, tax policies. https://learning.icai.org/committee/irg/it/interpretation-of-tax-treaties-including-perspective-on-mli/

international taxation beps / pillar 1 / pillar 2, exchange of information, foreign direct investment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains low databandwith publication medium language proficiency None all <p _msthash="57175" _msttexthash="36394514">ACCORD FISCAL TYPE DE L’ATAF en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu</p> <p>ATAF MODEL TAX AGREEMENT for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income</p> None ATAF, model tax agreement, model tax treaty, Africa, ATAF model tax agreement, ATAF model tax treaty, https://irp-cdn.multiscreensite.com/a521d626/files/uploaded/ATAF Model Tax Agreement_Highres.pdf

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, exchange of information, foreign direct investment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="57128" _msttexthash="150163988">La <a _istranslated="1" href="https://www.oecd.org/tax/platform-for-collaboration-on-tax.htm">Plateforme de collaboration en matière fiscale</a> (PCT) – une initiative conjointe du FMI, de l’OCDE, des Nations Unies et du Groupe de la Banque mondiale – a entrepris, à la demande du G20, l’élaboration d’une série de « boîtes à outils » pour aider les pays en développement à mettre en œuvre des options stratégiques pour les questions de fiscalité internationale les plus pertinentes pour ces pays.</p> <p _msthash="57129" _msttexthash="549782389">L’Outil du PCT sur la négociation de conventions fiscales est un effort conjoint visant à fournir un appui en matière de renforcement des capacités des pays en développement en matière de négociation de conventions fiscales, en s’appuyant sur les orientations existantes, en particulier celles du <a _istranslated="1" href="https://www.un.org/esa/ffd/publications/manual-bilateral-tax-treaties-update-2019.html" target="_blank">Manuel des Nations Unies pour la négociation des conventions fiscales bilatérales entre pays développés et pays en développement</a>. La trousse d’outils décrit les étapes de la négociation d’une convention fiscale, notamment la façon de décider si une convention fiscale globale est nécessaire, la façon de se préparer et de mener les négociations, et les mesures de suivi à prendre après les négociations. Les équipes de négociation des traités, en particulier celles qui sont nouvelles dans le processus, peuvent également trouver des conseils pratiques sur la conduite des négociations et les styles de négociation.</p> <p _msthash="57130" _msttexthash="89891542">En outre, la boîte à outils rassemble des liens vers des ressources déjà accessibles au public que les négociateurs de traités trouveront utiles, les rendant facilement accessibles aux équipes de traités. La conception de la boîte à outils permet des mises à jour et des améliorations régulières basées sur les commentaires des utilisateurs et des négociateurs expérimentés. La boîte à outils fournit :</p> <ul> <li _msthash="57131" _msttexthash="5347693">Conseils pratiques et connaissances sur les étapes de la négociation de conventions fiscales</li> <li _msthash="57132" _msttexthash="6256900">Accès facile aux ressources accessibles au public que les négociateurs de traités trouveront utiles</li> </ul> <p>The&nbsp;<a href="https://www.oecd.org/tax/platform-for-collaboration-on-tax.htm">Platform for Collaboration on Tax</a>&nbsp;(PCT) &ndash; a joint initiative of the IMF, OECD, UN and World Bank Group &ndash; has undertaken, at the request of the G20, the development of a series of &quot;toolkits&quot; to help guide developing countries in the implementation of policy options for issues in international taxation of greatest relevance to these countries.</p> <p>The PCT&#39;s Toolkit on Tax Treaty Negotiations is a joint effort to provide capacity-building support to developing countries on tax treaty negotiations, building on existing guidance, particularly from the&nbsp;<a href="https://www.un.org/esa/ffd/publications/manual-bilateral-tax-treaties-update-2019.html" target="_blank">UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries</a>. The toolkit describes the steps involved in tax treaty negotiations such as how to decide whether a comprehensive tax treaty is necessary, how to prepare for and conduct negotiations, and what follow-up measures to take after negotiations. Treaty negotiating teams, especially those who are new to the process, can also find practical tips on the conduct of negotiations and negotiation styles.</p> <p>Additionally, the toolkit collates links to already publicly available resources that treaty negotiators will find useful, making them easily accessible for treaty teams. The design of the toolkit allows regular updates and improvements based on the feedback from users and experienced negotiators. The toolkit provides:</p> <ul> <li>Practical tips &amp; knowledge on the steps involved in tax treaty negotiations</li> <li>Easy access to publicly available resources that treaty negotiators will find useful</li> </ul> None OECD, toolkit, tax treaty negotiations, Platform for Collaboration on Tax, PCT, double tax agreement, double tax agreements, tax treaties, negotiations, implementation, https://www.oecd.org/tax/treaties/toolkit-on-tax-treaty-negotiations.htm

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course high language proficiency None all <p _msthash="57017" _msttexthash="221778128">Vous souhaitez travailler avec des questions juridiques complexes concernant la fiscalité internationale ? Ressentez-vous un besoin de la plus grande connaissance? Si oui, alors le programme de maîtrise en droit fiscal comparé et international est ce que vous recherchez. Vous approfondirez non seulement vos connaissances de la méthodologie juridique utilisée lors de l’approche et de la résolution de cas de droit fiscal international, mais développerez également des compétences en pensée critique et en résolution de problèmes. De plus, vous établirez un grand réseau international.</p> <ul> <li _msthash="57018" _msttexthash="135811">Automne 2022</li> <li _msthash="57019" _msttexthash="136032">Automne 2023</li> </ul> <h2><a _msthash="57020" _msttexthash="1427322" href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#semesters-1-0">Automne 2023Uppsala, 100%, Sur le campus, Anglais</a></h2> <p _msthash="57021" _msttexthash="179192">Emplacement</p> <p _msthash="57022" _msttexthash="94549">Uppsala</p> <p _msthash="57023" _msttexthash="1734642">Rythme d’étude</p> <p _msthash="57024" _msttexthash="19877">100%</p> <p _msthash="57025" _msttexthash="2511600">Formulaire d’enseignement</p> <p _msthash="57026" _msttexthash="184808">Sur le campus</p> <p _msthash="57027" _msttexthash="1766817">Temps d’instruction</p> <p _msthash="57028" _msttexthash="115934">Journée</p> <p _msthash="57029" _msttexthash="201422">Date de début</p> <p _msthash="57030" _msttexthash="127686">28 août 2023</p> <p _msthash="57031" _msttexthash="1930461">Langue d’enseignement</p> <p _msthash="57032" _msttexthash="93132">Anglais</p> <p _msthash="57033" _msttexthash="2323815">Conditions d’entrée</p> <p><em _msthash="57034" _msttexthash="485381">Exigences académiques</em></p> <p _msthash="57035" _msttexthash="14507779">Un baccalauréat, équivalent à un examen suédois Kandidatexamen, d’une université internationalement reconnue.</p> <p _msthash="57036" _msttexthash="58371274">Soit (1) avec le domaine d’études principal en droit ou en sciences juridiques ou (2) en administration des affaires avec l’exigence supplémentaire de 15 crédits d’études juridiques, ou équivalent, connaissances documentées.</p> <p><em _msthash="57037" _msttexthash="543426">Exigences linguistiques</em></p> <p _msthash="57038" _msttexthash="136782451">Maîtrise de l’anglais équivalente au cours suédois du secondaire supérieur Anglais 6. Cette exigence peut être satisfaite soit en obtenant la note requise à un test internationalement reconnu, soit par des études secondaires supérieures ou universitaires antérieures dans certains pays. Des instructions détaillées sur la façon de fournir une preuve de votre maîtrise de l’anglais sont disponibles à <a _istranslated="1" href="https://www.universityadmissions.se/en/entry-requirements/english-language-requirements/">universityadmissions.se</a>.</p> <p _msthash="57039" _msttexthash="149201">Sélection</p> <p _msthash="57040" _msttexthash="1630915">Les étudiants sont sélectionnés en fonction de:</p> <ul> <li _msthash="57041" _msttexthash="7355699">une évaluation globale des études universitaires antérieures, avec une préférence pour les études en droit;</li> <li _msthash="57042" _msttexthash="5212025">expérience antérieure documentée en droit fiscal (études ou expérience professionnelle);</li> <li _msthash="57043" _msttexthash="455156">un curriculum vitae (CV),</li> <li _msthash="57044" _msttexthash="1149005">une ou deux lettres de recommandation; et</li> <li _msthash="57045" _msttexthash="3022292">une déclaration d’intention.</li> </ul> <p _msthash="57046" _msttexthash="158938">Honoraires</p> <p _msthash="57047" _msttexthash="32007625">Si vous n’êtes pas citoyen d’un pays de l’Union européenne (UE) ou de l’Espace économique européen (EEE), ou de la Suisse, vous devez payer des frais de dossier et de scolarité. </p> <ul> <li> </li> <li> </li> <li> </li> </ul> <p> </p> <p><iframe src="./material-2023-07-12trans_files/saved_resource(7).html" tabindex="-1"></iframe></p> <p _msthash="57048" _msttexthash="1192516">Date limite de présentation des demandes</p> <p _msthash="57049" _msttexthash="172887">16 janvier 2023</p> <p _msthash="57050" _msttexthash="1613495">Code d’application</p> <p _msthash="57051" _msttexthash="65598">UU-M2860</p> <p _msthash="57052" _msttexthash="795340">Informations complémentaires</p> <p _msthash="57053" _msttexthash="110851949">En plus des pièces justificatives générales, vous devez également soumettre des documents spécifiques au programme: 1. une <a _istranslated="1" href="https://www.uu.se/download/18.5a423a651864b845e0114b3d/1676627095992/Comparative%20and%20international%20Tax%20Law_Application%20summary%20sheet_23-24.pdf">fiche récapitulative de candidaturePdf, 224 kB</a>. (y compris votre déclaration d’intention), 2. un curriculum vitae (CV); 3. une ou deux lettre(s) de recommandation; 4. Document(s) attestant de votre expérience antérieure (le cas échéant) en droit fiscal (études ou expérience professionnelle).</p> <p _msthash="57054" _msttexthash="19417957">Consultez <a _istranslated="1" href="https://www.uu.se/en/study/masters-studies/application/application-guide">le guide de</a> demande pour savoir comment présenter une demande et quels autres documents à l’appui vous devez soumettre.</p> <p><a _msthash="57055" _msttexthash="392353" href="https://www.universityadmissions.se/intl/search/public?period=HT_2023&amp;id=UU-M2860&amp;pKod=JKS2N&amp;sv=true">Postulez maintenant</a></p> <h2><a _msthash="57056" _msttexthash="401973" href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a442">À propos du programme</a></h2> <p _msthash="57057" _msttexthash="174740449">Le programme de maîtrise en droit fiscal comparé et international vise à fournir une compréhension approfondie du droit fondamental de l’impôt sur le revenu et du droit fiscal international. Le droit fiscal international est un concept permettant de décrire les questions fiscales internationales dans le droit national de l’impôt sur le revenu, le droit des conventions fiscales et le droit fiscal de l’Union européenne (UE).</p> <p _msthash="57058" _msttexthash="639254031">Nous discuterons, par exemple, de la façon de déterminer si un contribuable est assujetti à l’impôt illimité ou limité, tant du point de vue du droit fiscal national, où nous comparons différents systèmes juridiques, que du point de vue du droit des conventions fiscales en ce qui concerne la résidence. L’objectif principal des conventions fiscales est d’atténuer ou d’éliminer la double imposition. Et pour prévenir l’évasion fiscale. Nous discuterons de plusieurs questions centrales complexes concernant l’interprétation et l’application des conventions fiscales. En outre, le droit de l’UE affecte le droit fiscal des États membres ainsi que des investisseurs en dehors de l’UE. Nous couvrirons à la fois les impôts directs et indirects.</p> <p _msthash="57059" _msttexthash="25285143">Vous étudierez dans la plus ancienne université de Suède et dans une faculté dont l’histoire s’étend sur plus de 500 ans.</p> <h3 _msthash="57060" _msttexthash="2101749">Profil de l’étudiant</h3> <p _msthash="57061" _msttexthash="131016184">Vous avez un baccalauréat en droit ou dans des domaines connexes et vous vous intéressez à la façon dont la politique fiscale affecte les entreprises, les particuliers et la société dans son ensemble. Vous avez peut-être une expérience de travail pratique après votre baccalauréat, mais vous n’avez pas oublié votre large base théorique et vos techniques d’étude.</p> <p _msthash="57062" _msttexthash="133949764">Vous êtes motivé et avez confiance en vos capacités et vos connaissances. Vous êtes donc prêt pour une éducation exigeante qui nécessitera à la fois de l’autodétermination et une capacité à contribuer au travail d’équipe avec vos camarades. Le succès dépendra de vous et c’est ainsi que vous l’aimez.</p> <p _msthash="57063" _msttexthash="68878199">Vous avez peut-être pensé à une future formation doctorale, mais travailler juste après l’obtention du diplôme est également quelque chose que vous envisagez. Vous aimez garder vos options ouvertes et apprécieriez donc une éducation qui vous met en contact étroit à la fois avec la recherche actuelle et les praticiens dans le domaine.</p> <h3 _msthash="57064" _msttexthash="76882">Degré</h3> <p _msthash="57065" _msttexthash="21190728">Le programme mène au diplôme de maîtrise en droit (60 crédits), LLM avec les sciences juridiques comme principal domaine d’études.</p> <h2><a _msthash="57066" _msttexthash="96967" href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a447">Contenu</a></h2> <p _msthash="57067" _msttexthash="36504299">Le programme a une durée d’un an et il est basé sur des études à temps plein sur le campus au niveau avancé. Être un étudiant à temps plein signifie que vous êtes censé étudier 40 heures par semaine, et la plupart de cela se fait en dehors de la salle de classe.</p> <p _msthash="57068" _msttexthash="160308811">La faculté de droit compte de nombreux membres éminents qui participent activement à des réseaux et à des groupes de travail au sein de l’UE ainsi qu’à des projets de recherche internationaux. Il existe également un vaste réseau entre les chercheurs de la faculté et de diverses universités du monde entier et avec des collègues d’autres disciplines et entreprises. Cela est particulièrement vrai en ce qui concerne les chercheurs en droit fiscal.</p> <h3 _msthash="57069" _msttexthash="746148">Cours dans le cadre du programme</h3> <h4><strong _msthash="57070" _msttexthash="125684">Semestre 1</strong></h4> <ul> <li _msthash="57071" _msttexthash="1244308">Impôt comparatif sur le revenu, 15 crédits</li> <li _msthash="57072" _msttexthash="2516163">Droit des conventions fiscales et prix de transfert,15 crédits</li> </ul> <h4><strong _msthash="57073" _msttexthash="125879">Semestre 2</strong></h4> <ul> <li _msthash="57074" _msttexthash="2934373">Droit fiscal de l’UE, 15 crédits</li> <li _msthash="57075" _msttexthash="756080">Thèse individuelle, 15 crédits</li> </ul> <p _msthash="57076" _msttexthash="22269">ou</p> <ul> <li _msthash="57077" _msttexthash="773604">Thèse individuelle, 30 crédits*</li> </ul> <p _msthash="57078" _msttexthash="58588335">* Dans certains cas, une thèse de 30 crédits peut être possible si vous pouvez recevoir certains conseils d’un directeur de thèse du département de droit de l’Université d’Uppsala.</p> <h2><a _msthash="57079" _msttexthash="2570750" href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a449">Expérience d’apprentissage</a></h2> <p _msthash="57080" _msttexthash="347513491">L’enseignement est axé sur des séminaires où vous discuterez de cas préalablement préparés en petits groupes de trois à cinq étudiants. Les étudiants sont censés prendre une part active aux séminaires. L’enseignant présent aux séminaires doit être considéré comme un coach plutôt que comme un « enseignant/conférencier ». L’objectif est de développer la pensée critique et les compétences collaboratives. Il y a aussi des conférences et des visites d’étude avec, par exemple, l’Agence fiscale suédoise, des cabinets d’avocats et/ou des cabinets comptables.</p> <p _msthash="57081" _msttexthash="206912706">Notre modèle d’enseignement est basé sur une base de recherche de haute qualité menée par la faculté et une coopération internationale étendue avec d’autres universités. L’ensemble du programme d’études est conçu autour de la méthode d’apprentissage basée sur les problèmes qui caractérise les études de droit à la Faculté de droit de l’Université d’Uppsala.</p> <p _msthash="57082" _msttexthash="51411776">Au cours du programme, différentes formes d’examen seront utilisées, à la fois oralement et par écrit. À la fin de chaque cours, un examen écrit sera donné. Vous devrez peut-être également rédiger plusieurs mémorandums ou essais au cours du programme. Ceux-ci seront remplis individuellement.</p> <p _msthash="57083" _msttexthash="1196741">Tous les cours sont dispensés en anglais.</p> <h2><a _msthash="57084" _msttexthash="133198" href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a44b">Carrière</a></h2> <p _msthash="57085" _msttexthash="124042178">La faculté de droit de l’Université d’Uppsala est le plus ancien département de droit de Suède avec l’un des programmes éducatifs les plus populaires de Scandinavie. Notre modèle d’enseignement est basé sur une base de recherche de haute qualité menée par la faculté et une coopération internationale étendue avec d’autres universités.</p> <p _msthash="57086" _msttexthash="140475647">Le programme de maîtrise en droit fiscal comparé et international vous fournit une connaissance approfondie du droit et les capacités nécessaires pour pratiquer le droit (compétences écrites et orales). Ces connaissances sont requises par les employeurs du secteur privé et du secteur public, y compris les avocats fiscalistes, les agents fiscaux, les fonctionnaires du gouvernement et les juges. En outre, comme le programme a une orientation internationale, il ouvre des opportunités de carrière dans divers pays.</p> <p _msthash="57087" _msttexthash="51999337">Nos anciens diplômés travaillent en tant que doctorants dans différentes universités, sociétés de conseil, agences fiscales, en tant que fiscalistes dans différentes entreprises et au ministère des Finances en Suède et à l’étranger.</p> <p _msthash="57088" _msttexthash="4996992">Le programme peut conduire à de futures études de recherche et une carrière universitaire.</p> <h3 _msthash="57089" _msttexthash="464360">Soutien professionnel</h3> <p _msthash="57090" _msttexthash="58453746">Pendant votre séjour étudiant, UU Careers offre un soutien et des conseils. Vous avez la possibilité de participer à une variété d’activités et d’événements qui vous prépareront à votre future carrière. <a _istranslated="1" href="https://www.uu.se/en/students/careers">En savoir plus sur les carrières UU</a>.</p> <p>Do you want to work with complex legal questions concerning international taxation? Do you feel an urge for the greatest knowledge? If yes, then the Master&#39;s programme in Comparative and International Tax Law is what you are looking for. You will not only deepen your knowledge of legal methodology used when approaching and solving international tax law cases, but also develop skills in critical thinking and problem-solving. In addition, you will establish a big international network.</p> <ul> <li>Autumn 2022</li> <li>Autumn 2023</li> </ul> <h2><a href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#semesters-1-0">Autumn 2023Uppsala, 100%, On-campus, English</a></h2> <p>Location</p> <p>Uppsala</p> <p>Pace of study</p> <p>100%</p> <p>Teaching form</p> <p>On-campus</p> <p>Instructional time</p> <p>Daytime</p> <p>Start date</p> <p>28&nbsp;August&nbsp;2023</p> <p>Language of instruction</p> <p>English</p> <p>Entry requirements</p> <p><em>Academic requirements</em></p> <p>A Bachelor&#39;s degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university.</p> <p>Either (1) with the main field of study in Law or Legal Science or (2) in Business Administration with the additional requirement of 15&nbsp;credits of legal studies, or equivalent, documented knowledge.</p> <p><em>Language requirements</em></p> <p>Proficiency in English equivalent to the Swedish upper secondary course English 6. This requirement can be met either by achieving the required score on an internationally recognised test, or by previous upper secondary or university studies in some countries. Detailed instructions on how to provide evidence of your English proficiency are available at&nbsp;<a href="https://www.universityadmissions.se/en/entry-requirements/english-language-requirements/">universityadmissions.se</a>.</p> <p>Selection</p> <p>Students are selected based on:</p> <ul> <li>an overall appraisal of previous university studies, with preference for studies in law;</li> <li>previous documented experience in tax law (studies or working experience);</li> <li>a curriculum vitae (CV),</li> <li>one or two letters of recommendation; and</li> <li>a statement of purpose.</li> </ul> <p>Fees</p> <p>If you are not a citizen of a European Union (EU) or European Economic Area (EEA) country, or Switzerland, you are required to pay application and tuition&nbsp;fees.&nbsp;</p> <ul> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> </ul> <p>&nbsp;</p> <p><iframe src="about:blank" tabindex="-1"></iframe></p> <p>Application deadline</p> <p>16&nbsp;January&nbsp;2023</p> <p>Application code</p> <p>UU-M2860</p> <p>Additional information</p> <p>In addition to the general supporting documents, you also need to submit programme-specific documents: 1. an <a href="https://www.uu.se/download/18.5a423a651864b845e0114b3d/1676627095992/Comparative%20and%20international%20Tax%20Law_Application%20summary%20sheet_23-24.pdf">Application Summary SheetPdf, 224 kB.</a> (including your Statement of Purpose), 2. a curriculum vitae (CV); 3. one or two letter(s)s of recommendation; 4. document(s) certifying your previous experience (if applicable) in tax law (studies or working experience).</p> <p>Check <a href="https://www.uu.se/en/study/masters-studies/application/application-guide">the application guide</a> for information on how to apply and what other supporting documents you need to submit.</p> <p><a href="https://www.universityadmissions.se/intl/search/public?period=HT_2023&amp;id=UU-M2860&amp;pKod=JKS2N&amp;sv=true">Apply now</a></p> <h2><a href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a442">About the programme</a></h2> <p>The Master&#39;s Programme in Comparative and International Tax Law aims to provide a deep understanding of fundamental income tax law and international tax law. International tax law is a concept to describe international tax issues in national income tax law, tax treaty law and European Union (EU) tax law.</p> <p>We will, for example, discuss how to determine if a taxpayer is unlimited or limited liable to tax, both from a domestic tax law perspective, where we compare different legal systems, as well as from a tax treaty law perspective in regards to residency. The main purpose of tax treaties is to mitigate or eliminate double taxation. And to prevent tax avoidance. We will discuss several central complex questions in regard to the interpretation and application of tax treaties. In addition, EU law affects the tax law of Member States as well as investors outside of the EU. We will cover both direct and indirect taxes.</p> <p>You will study at Sweden&#39;s oldest university and at a faculty that has a history spanning more than 500 years.</p> <h3>Student profile</h3> <p>You have a Bachelor&#39;s degree in Law or related areas and an interest in how tax politics affect businesses, individuals and society as a whole. You may have some practical work experience after your Bachelor&#39;s degree, but you have not forgotten your broad theoretical base and study techniques.</p> <p>You are motivated and have confidence in your ability and knowledge. You are therefore prepared for a demanding education that will require both self-determination and an ability to contribute to teamwork with your fellow students. How successful you become will be up to you and that is how you like it.</p> <p>You may have thought about a future PhD education, but working right after graduation is also something you are considering. You like to keep your options open and would therefore value an education that gets you in close contact both with current research and practitioners in the field.</p> <h3>Degree</h3> <p>The programme leads to the degree of Master of Laws (60 credits), LLM with Legal Science as the main field of study.</p> <h2><a href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a447">Content</a></h2> <p>The programme has a duration of one year and it is based on full-time on-campus studies on advanced level. Being a full-time programme student means that you are expected to study 40 hours a week, and most of this is done outside the classroom.</p> <p>The law faculty has many eminent members who are active participants in networks and working groups within the EU as well as in international research projects. There is also a large network between researchers from the faculty and various universities worldwide and with colleagues from other disciplines and businesses. This is especially true concerning tax law researchers.</p> <h3>Courses within the programme</h3> <h4><strong>Semester 1</strong></h4> <ul> <li>Comparative Income Taxation, 15 credits</li> <li>Tax Treaty Law and Transfer Pricing,15 credits</li> </ul> <h4><strong>Semester 2</strong></h4> <ul> <li>EU Tax Law, 15 credits</li> <li>Individual thesis, 15 credits</li> </ul> <p>or</p> <ul> <li>Individual thesis, 30 credits*</li> </ul> <p>*In some cases, a 30-credit thesis might be possible if you can receive certain guidance from a thesis supervisor from the Department of Law at Uppsala University.</p> <h2><a href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a449">Learning experience</a></h2> <p>Teaching is focused on seminars where you will discuss cases previously prepared in small groups of three to five students. Students are expected to take an active part in the seminars. The teacher at the seminars should be seen as a coach rather than a &quot;teacher/lecturer&quot;. The aim is to develop critical thinking and collaborative skills. There are also lectures and study visits to, for example, the Swedish Tax Agency, law firms and/or accountancy firms.</p> <p>Our model of teaching is based on a foundation of high-quality research carried out by the faculty and extensive international cooperation with other universities. The entire study programme is designed around the problem-based learning method that characterises law studies at the Faculty of Law at Uppsala University.</p> <p>During the programme, different forms of examination will be used, both orally and in writing. At the end of each course, a written exam will be given. You may also need to write multiple memorandums or essays during the programme. These will be completed individually.</p> <p>All courses are held in English.</p> <h2><a href="https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law#svid10_28692c1b1877924ff6a2a44b">Career</a></h2> <p>The Faculty of Law at Uppsala University is the oldest law department in Sweden with one of Scandinavia&#39;s most popular educational programmes. Our model of teaching is based on a foundation of high-quality research carried out by the faculty and extensive international cooperation with other universities.</p> <p>The Master&#39;s Programme in Comparative and International Tax Law provides you with in-depth knowledge of both law and the abilities necessary to practice law (written and oral skills). This knowledge is required by employers in both the private sector and the public sector, including tax lawyers, tax officials, government officials and judges. In addition, as the programme has an international focus, it opens career opportunities in various countries.</p> <p>Our previous graduates work as doctoral candidates at different universities, consultancy firms, tax agencies, as tax specialists at different companies, and at the ministry of finance in Sweden and abroad.</p> <p>The programme can lead to future research studies and an academic career.</p> <h3>Career support</h3> <p>During your time as a student, UU Careers offers support and guidance. You have the opportunity to take part in a variety of activities and events that will prepare you for your future career. <a href="https://www.uu.se/en/students/careers">Learn more about UU Careers</a>.</p> None comparative tax, international taxation, EU, comparative international tax, corporate income tax, direct taxes, direct tax, direct taxation, EU Tax Law, Tax Treaties, Tax Treaty, double tax agreements, https://www.uu.se/en/study/programme/masters-programme-comparative-and-international-tax-law

international taxation beps / pillar 1 / pillar 2, exchange of information, foreign direct investment, international tax planning, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all None east asia OECD, model tax treaty, Korea, model tax convention, OECD model tax treaty, OECD model tax convention https://www.youtube.com/watch?v=kMnCvUGl3Ik

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties high databandwidth diploma/degree/postgraduate medium language proficiency None all <h1 _msthash="56909" _msttexthash="192270">Groupe-cible</h1> <p _msthash="56910" _msttexthash="73103147">Les programmes à temps plein et à temps partiel s’adressent aux diplômés universitaires de toutes les régions du monde qui souhaitent acquérir des connaissances spécialisées supplémentaires, ainsi qu’aux professionnels souhaitant participer à un tel programme tout en continuant à travailler.</p> <p> </p> <h1 _msthash="56911" _msttexthash="538148">Objectifs et orientation</h1> <p _msthash="56912" _msttexthash="193623638">Le programme vise à fournir une formation de troisième cycle dans le domaine du droit fiscal international, en mettant l’accent sur les régimes de droit fiscal nationaux importants et les domaines connexes, en particulier l’administration des affaires. Les diplômés devraient être en mesure d’appliquer habilement le droit fiscal international dans les environnements professionnels d’entreprise, de conseil et administratifs.</p> <p> </p> <h1 _msthash="56913" _msttexthash="480363">Diplôme universitaire</h1> <p><font _msthash="56914" _mstmutation="1" _msttexthash="93547376">Le diplôme universitaire « Master of Laws » (LL.M.) est conféré à tous les diplômés conformément aux termes de la loi autrichienne sur l’université. Ceci est conditionnel à la présentation (1) de dossiers académiques complets pour tous les cours du programme ainsi que (2) d’une évaluation positive de la thèse de maîtrise. </font><br/>  </p> <p _msthash="56915" _msttexthash="340829697">(1) Chaque cours implique une évaluation des résultats scolaires sur la base de critères fixés par les enseignants. Cette évaluation consiste en un examen écrit ou oral sur le contenu du cours et / ou une évaluation des performances pendant les conférences, telles que la présentation d’études de cas ou de courtes présentations. <br _istranslated="1"/> <br _istranslated="1"/> (2) La thèse de maîtrise est au cœur des études. Il devrait s’agir d’un travail académique d’environ 25 pages sur un sujet défini et sera publié dans la série sur la fiscalité internationale de la maison d’édition Linde. </p> <p> </p> <p> </p> <h1 _msthash="56916" _msttexthash="296673">Options et durée</h1> <p _msthash="56917" _msttexthash="157654536">Ce programme est offert en anglais seulement, à temps plein et à temps partiel, le premier durant une année scolaire. Les cours sont programmés les vendredis et samedis de 8h30 à 5h30. Le reste du temps doit être consacré à la préparation et à la révision des cours. <br _istranslated="1"/> <br _istranslated="1"/> <strong _istranslated="1">Les programmes à temps plein</strong> commencent en septembre 2023 et en septembre 2024. <br _istranslated="1"/> <br _istranslated="1"/> Le <strong _istranslated="1">programme à temps partiel</strong> se poursuit sur deux années académiques, avec des cours principalement organisés de 8h30 à 5h30 les vendredis et samedis. Le prochain programme à temps partiel débutera en septembre 2023. </p> <p> </p> <p _msthash="56918" _msttexthash="13019747">Un large éventail de cours est disponible pour les étudiants qui optent pour les programmes à temps plein, ainsi que pour les étudiants à temps partiel.</p> <p> </p> <h1 _msthash="56919" _msttexthash="179192">Emplacement</h1> <p _msthash="56920" _msttexthash="132464202">À l’exception d’un cours de 3 jours à Bruxelles, tous les cours ont lieu à Vienne à WU / Institute for Austrian and International Tax Law et à l’Akademie der Steuerberater und Wirtschaftsprüfer. Les deux institutions sont bien desservies par le réseau de transport public. <br _istranslated="1"/> <br _istranslated="1"/> <strong _istranslated="1"><a _istranslated="1" href="https://www.wu.ac.at/en/taxlaw/" rel="noreferrer" target="_blank">WU / Institut de droit</a></strong><br _istranslated="1"/> fiscal autrichien et international Welthandelsplatz 1, bâtiment D3, 2e étage<br _istranslated="1"/> 1020 Vienne Autriche <strong _istranslated="1"><a _istranslated="1" href="https://www.akademie-sw.at/" rel="noreferrer" target="_blank">Akademie der Steuerberater und Wirtschaftsprüfer</a></strong><br _istranslated="1"/> QBC 2, Am Belvedere 10<br _istranslated="1"/> 1100 Vienne<br _istranslated="1"/><br _istranslated="1"/> Autriche <br _istranslated="1"/> <br _istranslated="1"/></p> <p> </p> <h1 _msthash="56921" _msttexthash="158938">Honoraires</h1> <p><font _msthash="56922" _mstmutation="1" _msttexthash="138791510">Les frais de programme, tels qu’évalués par WU, s’élèvent à <strong _istranslated="1" _mstmutation="1">15 900 euros</strong> pour les programmes à temps plein et à temps partiel. Cela comprend tout le matériel mis à disposition par les conférenciers ainsi que les frais d’examen. Les frais de déplacement et d’hébergement, et en particulier les frais encourus pour le cours de 3 jours organisé à Bruxelles, doivent être à la charge des participants au programme. </font><br/>  </p> <p><font _msthash="56923" _mstmutation="1" _msttexthash="139353357">Après avoir été sélectionnés, les candidats doivent payer des frais <strong _istranslated="1" _mstmutation="1">d’inscription de 1 000 euros</strong>, qui seront déduits du montant total des frais du programme. Les frais d’inscription ne peuvent pas être remboursés si un candidat décide de se retirer du programme. Il n’y a pas non plus de remboursement des frais du programme pour les demandeurs qui se retirent du programme après son début officiel (c.-à-d. le 1er septembre).</font><br/>  </p> <p _msthash="56924" _msttexthash="2291497">Pour les options de bourse, veuillez vérifier <a _istranslated="1" href="https://grants.at/en/" rel="noreferrer" target="_blank">grants.at/en/</a></p> <p> </p> <p> </p> <h1>Target group</h1> <p>Both the full-time and part-time programs are aimed at university graduates from all parts of the world who would like to acquire additional specialist knowledge, as well as at professionals wishing to participate in such a program while they continue to work.</p> <p>&nbsp;</p> <h1>Aims and focus</h1> <p>The program aims to provide postgraduate education in the area of international tax law, focusing on significant national tax law regimes and related areas, in particular business administration. Graduates should be in a position to skillfully apply international tax law in professional corporate, consulting and administrative environments.</p> <p>&nbsp;</p> <h1>Academic degree</h1> <p>The academic degree &ldquo;Master of Laws&rdquo; (LL.M.) is conferred on all graduates in accordance with the terms of the Austrian University Act. This is conditional upon presentation of (1) complete academic records for all program courses&nbsp;as well as (2) a positive assessment of the master thesis.&nbsp;<br /> &nbsp;</p> <p>(1) Each course entails an assessment of academic performance on the basis of criteria laid down by the lecturers. This assessment consists of either a written or an oral exam on the course contents, and/or evaluation of performance during lectures, such as presentation of case studies or short presentations.<br /> <br /> (2) The master thesis is core of the studies. It should be an academic piece of work of about 25 pages on a defined topic and will be published in the Series on International Taxation of Linde publishing house.&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <h1>Options and duration</h1> <p>This program is offered in English only, as a full-time and part-time program, with the former lasting one academic year. Courses are scheduled on Fridays and Saturdays from 8.30 a.m. to 5.30 p.m. The remaining time is to be spent on course preparation and revision.<br /> <br /> <strong>Full-time programs</strong>&nbsp;commence in September 2023 and September 2024.<br /> <br /> The&nbsp;<strong>part-time program</strong>&nbsp;continues over two academic years, with courses mostly held from 8.30 a.m. to 5.30 p.m. on Fridays and Saturdays. The next part-time program will commence in September 2023.&nbsp;</p> <p>&nbsp;</p> <p>A wide range of courses is available for students opting for the full-time programs, as well as for part-time students.</p> <p>&nbsp;</p> <h1>Location</h1> <p>With the exception of one 3-day course in Brussels, all courses are held in Vienna at WU / Institute for Austrian and International Tax Law and the Akademie der Steuerberater und Wirtschaftspr&uuml;fer. Both institutions are well served by the public transport network.<br /> <br /> <strong><a href="https://www.wu.ac.at/en/taxlaw/" rel="noreferrer" target="_blank">WU / Institute for Austrian and International Tax Law</a></strong><br /> Welthandelsplatz 1, Building D3, 2nd floor<br /> 1020 Vienna<br /> Austria&nbsp;<br /> <br /> <strong><a href="https://www.akademie-sw.at/" rel="noreferrer" target="_blank">Akademie der Steuerberater und Wirtschaftspr&uuml;fer</a></strong><br /> QBC 2, Am Belvedere 10<br /> 1100 Vienna<br /> Austria</p> <p>&nbsp;</p> <h1>Fees</h1> <p>The program fees, as assessed by WU, amount to&nbsp;<strong>EUR 15,900</strong>&nbsp;for both the full- and part-time programs. This includes all materials made available by the lecturers as well as examination fees. Travel and accommodation expenses, and in particular costs incurred for the 3-day course held in Brussels, must be borne by the program participants.&nbsp;<br /> &nbsp;</p> <p>After being selected, the applicants&nbsp;must pay a&nbsp;<strong>registration fee of EUR 1,000</strong>, which will be deducted from the total program fee. The registration fee cannot be refunded if an applicant decides to withdraw from the program. There is also no refund of the program fee for applicants who withdraw from the program after it officially begins (i.e. on September 1).<br /> &nbsp;</p> <p>For scholarship options, please check&nbsp;<a href="https://grants.at/en/" rel="noreferrer" target="_blank">grants.at/en/</a></p> <p>&nbsp;</p> <p>&nbsp;</p> None international taxation, international tax, business, international tax law, treaties, tax treaties, double tax agreements, tax administration, tax compliance https://www.international-tax-law.at/prospective-students/program-overview/target-group/

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, foreign direct investment, international tax planning, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all None None OECD, model tax treaty, Korea, model tax convention, OECD model tax treaty, OECD model tax convention https://www.youtube.com/watch?v=zR3FyO9tr6E

international taxation beps / pillar 1 / pillar 2, foreign direct investment, international tax planning, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends, tax treaties medium databandwith webinar/lecture high language proficiency None all None None OECD, model tax treaty, Korea, model tax convention, OECD model tax treaty, OECD model tax convention https://www.youtube.com/watch?v=n1S9WxeYJ-4

international taxation accounting & taxation / concepts of taxation, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all None east asia OECD, model tax treaty, Korea, model tax convention, OECD model tax treaty, OECD model tax convention, https://www.youtube.com/watch?v=hW9180p5P-A

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="56754" _msttexthash="7787585">Chaque nation a le droit d’imposer ses résidents / ressortissants sur leur revenu mondial</p> <p _msthash="56755" _msttexthash="211307928">❑ En conséquence, le revenu d’une personne peut être imposé dans les deux pays, c’est-à-dire dans le pays d’origine (pays d’origine) ainsi que dans le pays d’accueil (pays où elle opère) – économique ou juridique ❑ Dans le pays d’origine, l’impôt est une obligation, tandis que dans le pays d’accueil, la taxe est un coût</p> <p _msthash="56756" _msttexthash="21925202">❑ Les accords de double imposition (« DTAA ») entrent en jeu pour atténuer les difficultés causées par l’imposition du même revenu deux fois</p> <p _msthash="56757" _msttexthash="8005569">❑ Les CDI sont également connues sous le nom de conventions fiscales et conventions de double imposition (« DTC »)</p> <p>Every nation has a right to tax its residents / nationals on their worldwide income</p> <p>❑ As a result, the income of a person may get taxed in both the countries i.e. in the home country (country of origin) as well as the host country (country where it operates) &ndash; economic or juridical ❑ In home country tax is an obligation, while in host country tax is a cost</p> <p>❑ Double Tax Avoidance Agreements (&lsquo;DTAA&rsquo;) comes into play to mitigate hardships caused by taxing the same income twice</p> <p>❑ DTAAs are also known as Tax Treaty and Double Tax Conventions (&lsquo;DTC&rsquo;)</p> None India, Indian international tax, residence, residency, foreign income, domestic tax law, international taxation, cross border transactions, tax treaties, transfer pricing, tp https://www.wirc-icai.org/images/material/Reading-Treaties-in-ERA-MLI.pdf

international taxation international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="56713" _msttexthash="11812781760">La Géorgie, un pays à revenu intermédiaire de la tranche inférieure situé au carrefour entre l’Asie occidentale et l’Europe de l’Est, a entrepris une série de réformes progressives depuis 2008, notamment des efforts de lutte contre la corruption, une réforme du système fiscal et des améliorations des infrastructures essentielles du pays. Les réformes ont entraîné un flux important d’investissements directs étrangers et une croissance positive du produit intérieur brut. La Banque mondiale classe la Géorgie parmi les pays les plus performants de la région en termes de contrôle de la corruption et comme l’un des pays les plus favorables aux entreprises au monde. Entre 2010 et 2019, le PIB par habitant de la Géorgie a augmenté à un taux annuel moyen de 4,8%. Les principaux impôts nationaux en Géorgie représentent collectivement 21,74% du PIB. La politique budgétaire a permis d’équilibrer de manière appropriée les investissements dans les infrastructures et les dépenses sociales avec la discipline budgétaire. Le recouvrement de l’impôt a dépassé les prévisions, en partie grâce à l’amélioration de l’administration fiscale.2 En 2020, la croissance du PIB réel devrait fortement ralentir pour atteindre un niveau proche de zéro et le déficit budgétaire augmentera pour atteindre environ 5,2 % du PIB, principalement en raison de la crise de la COVID-19.3 Avec des niveaux d’investissement plus élevés, il existe également des risques qu’un plus grand nombre d’entreprises multinationales (EMN) transfèrent leurs bénéfices, tirer parti des lacunes et des asymétries entre les systèmes fiscaux des différents pays. Il est important de noter qu’à mesure que l’espace budgétaire se resserre dans le contexte de la crise de la COVID-19, la taxation des entreprises multinationales sera essentielle aux efforts de mobilisation des ressources nationales (MRN) en Géorgie. La Géorgie contribue activement aux efforts internationaux visant à lutter contre la fraude et l’évasion fiscales en adhérant à l’impôt en adhérant au Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales4 (Forum mondial) et au Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices5 (BEPS). L’initiative Inspecteurs des impôts sans frontières (IISF) complète ces efforts et est devenue un partenaire essentiel de l’Administration fiscale de Géorgie en aidant à créer un environnement commercial concurrentiel dans lequel les entreprises multinationales paient leur juste part d’impôts. 2 | OCDE/PNUD – Étude de cas : Apprendre par la pratique en Géorgie Lancée en 2015 lors de la troisième Conférence sur le financement du développement à Addis-Abeba, l’IISF est une initiative conjointe de l’OCDE et du Programme des Nations Unies pour le développement (PNUD) conçue pour aider les pays en développement à renforcer leurs capacités en matière de contrôle fiscal. Des auditeurs fiscaux expérimentés des administrations fiscales partenaires collaborent avec les responsables de l’administration hôte dans les pays en développement sur les cas d’audit en cours afin de partager et de transférer leurs connaissances et leur expérience de l’audit des multinationales. Les pays en développement signalent souvent que les prix de transfert représentent l’un des risques les plus élevés pour leur assiette fiscale avec des millions de dollars d’impôts en jeu. Le renforcement des compétences pratiques en matière d’audit est essentiel pour renforcer efficacement les capacités en matière de prix de transfert. Sans ces compétences, le transfert</p> <p>Georgia, a lower middle-income country located at the crossroads between Western Asia and Eastern Europe, has undertaken a series of progressive reforms since 2008, including anti-corruption efforts, a reform of the tax system, and improvements to the essential infrastructure of the country. The reforms have resulted in a great flow of foreign direct investment and positive gross domestic product growth. The World Bank ranks Georgia among the highest performing countries in the region in terms of control of corruption and as one of the most business-friendly countries globally. Between 2010 and 2019, Georgia&rsquo;s GDP per capita grew at an average annual rate of 4.8%. The main national taxes in Georgia collectively account for 21.74% of GDP. Fiscal policy has appropriately balanced infrastructure investment and social spending with fiscal discipline. Tax collection has exceeded projections, partly due to an improved tax administration.2 In 2020, the real GDP growth is projected to sharply slow to near zero and the fiscal deficit will increase to around 5.2% of GDP, mainly due to the COVID-19 crisis.3 With higher levels of investment there are also risks of more multinational enterprises (MNEs) shifting profits, taking advantage of the loopholes and mismatches between different countries&rsquo; tax systems. Importantly, as fiscal space tightens in the COVID-19 crisis environment, the taxation of MNEs will be critical to domestic resource mobilisation (DRM) efforts in Georgia. Georgia is actively contributing to the international efforts to tackle tax evasion and tax avoidance through its membership in the Global Forum on Transparency and Exchange of Information for Tax Purposes4 (Global Forum) and the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting5 (BEPS). The Tax Inspectors Without Borders (TIWB) initiative complements those efforts and has become a vital partner of the Georgia Revenue Service in helping to create a competitive business environment in which MNEs pay their fair share of taxes. 2 | OECD/UNDP &ndash; Case study: Learning by doing in Georgia Context Launched in 2015 at the Third Financing for Development Conference in Addis Ababa, TIWB is a joint initiative of the OECD and the United Nations Development Programme (UNDP) designed to support developing countries in building tax audit capacity. Experienced serving tax auditors from partner tax administrations collaborate with host administration officials in developing countries on current audit cases to share and transfer their knowledge and experience of auditing MNEs. Developing countries often report that transfer pricing represents one of the highest risks to their tax base with millions of USD of tax at stake. Strengthening practical auditing skills is crucial for effective capacity building on transfer pricing. Without these skills, transfer</p> west europe tax inspectors without boarders, TIWB, tax audits, tax audit, buillding tax audit capacity, auditors, georgia, tax compliance, tax training, capacity building, https://www.oecd.org/countries/georgia/learning-by-doing-in-georgia.pdf

international taxation accounting & taxation / concepts of taxation, direct taxes / corporate tax (large businesses), exchange of information, extractive sector & environment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="56671" _msttexthash="1478710922">La Mongolie est le deuxième plus grand pays enclavé du monde et est dotée d’importantes ressources naturelles. Avec une longue et fière histoire remontant au Moyen Âge, l’ère moderne de la Mongolie est marquée par son entrée dans l’économie de marché au début des années 1990 après l’effondrement de l’Union soviétique. Aujourd’hui, les deux principaux secteurs économiques de la Mongolie sont l’agriculture et l’exploitation minière. Ce sont ces deux secteurs qui ont servi de catalyseur à une augmentation substantielle du commerce extérieur et de l’investissement pour la Mongolie. Si l’investissement étranger a alimenté la croissance économique, il a également engendré des difficultés obligeant la Mongolie à élaborer un cadre juridique pour réglementer les activités et les opérations des entreprises multinationales. Notamment, le secteur minier en Mongolie est dominé par des sociétés multinationales et représentait en 2019 19 % du produit intérieur brut de la Mongolie ainsi que 94 % de la valeur des exportations.1 Malgré cela, il n’a pas fourni une contribution proportionnelle aux recettes publiques. Les raisons en sont complexes, cependant, deux facteurs sous-jacents importants ont été l’érosion agressive de la base d’imposition et le transfert de bénéfices (BEPS)</p> <p _msthash="56672" _msttexthash="1161300205">Pour y remédier, la Mongolie a sollicité l’aide de partenaires internationaux. En 2015, la Mongolie est devenue membre du Forum intergouvernemental sur l’exploitation minière, les minéraux, les métaux et le développement durable (IGF)3, avec lequel elle a réalisé une évaluation détaillée de son cadre stratégique pour les minéraux4. En 2017, la Mongolie a rejoint le Cadre inclusif OCDE/G20 sur le BEPS et, en 2018, le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales5 (Forum mondial) afin de moderniser son cadre juridique, de renforcer ses capacités à lutter contre les stratagèmes fiscaux complexes et de mettre en œuvre la 2 | Étude de cas: Lutter contre l’évasion fiscale multinationale en Mongolie Normes contextuelles sur la transparence et l’échange de renseignements (EOI) à des fins fiscales (encadré 2). En outre, début 2019, la Mongolie a demandé un programme d’assistance technique en matière de fiscalité minière à l’OCDE et au FGI (encadré 1). Plus tard cette année-là, l’OCDE et le FGI ont lancé leur programme phare « BEPS in Mining Deep Dive » en Mongolie, parallèlement à un programme Inspecteurs des impôts sans frontières (IISF)6.</p> <p>Mongolia is the second largest land-locked country in the world and is endowed with significant natural resources. With a long and proud history spanning back to the Middle Ages, Mongolia&rsquo;s modern era is marked by its entry into the market-based economy in the early 1990s following the collapse of the Soviet Union. Today, Mongolia&rsquo;s two main economic sectors are agriculture and mining. It is these two sectors that have served as the catalyst for a substantial increase in foreign trade and investment for Mongolia. While foreign investment fuelled economic growth, it has also brought about challenges requiring Mongolia to develop a legal framework to regulate the activities and operations of multinational enterprises. Notably, the mining sector in Mongolia is dominated by multinational companies and in 2019 accounted for 19% of Mongolia&rsquo;s Gross Domestic Product as well as 94% of export value.1 Despite this, it has not provided a commensurate contribution in government revenues. The reasons for this are complex, however, two significant underlying factors have been the aggressive base erosion and profit shifting (BEPS)</p> <p>To address this, Mongolia sought assistance from international partners. In 2015, Mongolia became a member of the Intergovernmental Forum on Mining, Minerals, Metals, and Sustainable Development (IGF)3, with whom it carried out a detailed assessment of its Mineral Policy Framework4. In 2017, Mongolia joined the OECD/G20 Inclusive Framework on BEPS and, in 2018, the Global Forum on Transparency and Exchange of Information for Tax Purposes5 (Global Forum) to modernise its legal framework, build capacity to tackle complex tax schemes and to implement the international 2 | &nbsp;Case study: Tackling multinational tax avoidance in Mongolia Context standards on transparency and exchange of information (EOI) for tax purposes (Box 2). Furthermore, in early 2019, Mongolia requested a mining taxation technical assistance programme from the OECD and IGF (Box 1). Later that year, the OECD and IGF launched their flagship &lsquo;BEPS in Mining Deep Dive&rsquo; programme in Mongolia, alongside a Tax Inspectors Without Borders (TIWB)6 programme.</p> east africa multinational enterprises, MNEs, jurisdiction, MNCs, Tax Planning, Transfer Pricing, Mongolia, tax avoidance, mining, mining sector, resources, royalties, mining companies, extractive sector, tax compliance, tax audits, ring fencing, capital gains, https://www.oecd.org/tax/tax-global/tackling-multinational-tax-avoidance-in-mongolia.pdf

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="56629" _msttexthash="981147713">L’économie du Sénégal dépend en grande partie de l’agriculture, du tourisme, de la pêche, de l’exploitation minière et de la construction. Le pays est également une plaque tournante des principales routes maritimes et aériennes grâce à son emplacement à l’extrémité occidentale du continent africain. Le Sénégal cherche à devenir une économie émergente d’ici 2035. Pour y parvenir, elle a mis en place en 2014 une stratégie décennale de développement (2014-2023), le Plan Sénégal Emergent (PSE ou Plan Sénégal Emergent). Le plan repose sur trois priorités : transformer structurellement l’économie, améliorer les conditions de vie des populations et assurer une bonne gouvernance. La croissance au Sénégal a été supérieure à 6 % dans le cadre de l’ESP, contre une moyenne de 3,5 % entre 2011 et 2014. Cela en fait l’un des pays à la croissance la plus rapide d’Afrique subsaharienne. L’exploitation des champs pétroliers et gaziers offshore, qui devrait débuter en 2022, devrait ouvrir des perspectives importantes pour une croissance encore plus rapide.</p> <p _msthash="56630" _msttexthash="554649316">Le Sénégal continue de travailler à l’augmentation des recettes et à la maîtrise des dépenses publiques. Avant la pandémie de COVID-19, la croissance du PIB était attendue à 6,9 % et le déficit budgétaire à 3 % en 2020. Cependant, la pandémie a fait dérailler l’économie et la croissance devrait maintenant atteindre 2,8 % en 2020, tandis que le déficit budgétaire se détériorera considérablement pour atteindre 5,6 % du PIB. La mobilisation des ressources intérieures est une source essentielle de financement dans le plan PSE et le Sénégal vise à améliorer le ratio impôts/PIB, qui s’élevait à 16,5% en 2018. Avec le soutien du Groupe de la Banque mondiale et du Fonds monétaire international, une stratégie de recettes à moyen terme (2020-2025) a été adoptée en 2020 avec des réformes de la politique fiscale, de l’administration fiscale et des institutions visant à porter le ratio impôts/PIB à 20 %. </p> <p>Senegal&rsquo;s economy depends largely on agriculture, tourism, fishing, mining and construction. The country is also a hub of major sea and air routes thanks to its location on the westernmost edge of the African continent. Senegal seeks to become an emerging economy by 2035. To achieve this, in 2014 it put in place a ten-year development strategy (2014-2023), the Plan S&eacute;n&eacute;gal Emergent (PSE or Plan for an Emerging Senegal). The plan is founded on three priorities: structurally transforming the economy, improving people&rsquo;s living conditions and ensuring good governance. Growth in Senegal has been above 6% under the PSE, compared to an average of 3.5% between 2011 and 2014. This makes it one of the fastest-growing countries in Sub-Saharan Africa. The exploitation of offshore oil and gas fields, which is scheduled to begin in 2022, should open up significant prospects for even faster growth.</p> <p>Senegal continues working to increase revenues and contain public spending. Before the COVID-19 pandemic, GDP growth was expected at 6.9 percent and the fiscal deficit at 3 percent in 2020. However, the pandemic has derailed the economy and growth is now projected at 2.8 percent in 2020 while the fiscal deficit will significantly deteriorate to reach 5.6 percent of GDP. Domestic resource mobilisation is an essential source of finance in the PSE plan and Senegal is aiming to improve the tax-to-GDP ratio, which stood at 16.5% in 2018. &nbsp;With the support of the World Bank Group and the International Monetary Fund, a Medium-Term Revenue Strategy (2020-2025) was adopted in 2020 with tax policy, tax administration and institutional reforms aimed at increasing tax-to-GDP ratio to 20 percent.&nbsp;</p> west africa international tax avoidance, tax avoidance, tax evasion, Senegal, OECD, treaty shopping, tax treaties, Mauritius, exchange of information, tax transparancy, https://www.oecd.org/tax/tax-global/fighting-international-tax-avoidance-and-evasion-to-finance-the-emergence-of-senegal.pdf

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="56587" _msttexthash="928800327">La Tunisie possède de nombreux atouts, en particulier d’importants gisements de phosphate, de pétrole et de gaz; potentiel agricole et halieutique important; un secteur des services dynamique (tourisme et transports); une main-d’œuvre qualifiée; et sa situation géographique stratégique entre l’Europe et l’Afrique subsaharienne. Cependant, dans la période qui a suivi la révolution tunisienne pour la dignité, la liberté et l’égalité à la fin de 2010, le pays a connu plusieurs années de stagnation économique. Cela s’explique en grande partie par la détérioration du climat social et l’instabilité de la situation en matière de sécurité. Cherchant à mobiliser davantage de recettes fiscales pour stimuler la croissance, la Tunisie a rejoint le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (Forum mondial)1 en 2012 et le Projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS)2 en 2014.</p> <p _msthash="56588" _msttexthash="240270433">En 2016, le Fonds monétaire international a accordé à la Tunisie un prêt de 2,9 milliards USD sur quatre ans. Le prêt était destiné à permettre au pays de mettre en œuvre un vaste programme de réformes économiques et financières visant à promouvoir une croissance économique plus vigoureuse et plus généralisée. L’économie tunisienne a progressé de 1,9 % en 2017 et de 2,7 % en 2018, avec une croissance tombant à 1 % en 2019.3 Le déficit budgétaire du pays est passé de 6,1 % du PIB en 2016 à 3,9 % en 2019,4 principalement grâce aux mesures de politique et d’administration fiscales.</p> <p>Tunisia has many assets, in particular large deposits of phosphate, oil and gas; significant agricultural and fisheries potential; a dynamic service sector (tourism and transport); a qualified workforce; and its strategic geographic location between Europe and sub-Saharan Africa. However, in the period following Tunisia&rsquo;s revolution for dignity, liberty and equality at the end of 2010, the country experienced several years of economic stagnation. This was largely the result of a deteriorating social climate and a volatile security situation. Seeking to mobilise more tax revenues to drive growth, Tunisia joined the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum)1 in 2012 and the OECD/G20 Project on Base Erosion and Profit Shifting (BEPS)2 in 2014.</p> <p>In 2016, the International Monetary Fund granted Tunisia a loan of USD 2.9 billion over four years. The loan was intended to enable the country to implement an extensive programme of economic and financial reform aimed at promoting more vigorous and widespread economic growth. Tunisia&rsquo;s economy grew by 1.9% in 2017 and by 2.7% in 2018, with growth declining to 1% in 2019.3 The country&rsquo;s budget deficit decreased from 6.1% of GDP in 2016 to 3.9% in 2019,4 mainly thanks to tax policy and administration measures.</p> north africa OECD, Tax inspectors without borders, OECD, TIWB, Tunesia, domestic revenue mobilisation, mining, resources, oil, royalties, extractive sector, phosphate, https://www.oecd.org/countries/tunisia/strengthening-tax-capacity-to-increase-domestic-resources-in-tunisia.pdf

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="56546" _msttexthash="2184950209">La Tunisie possède de nombreux atouts, en particulier d’importants gisements de phosphate, de pétrole et de gaz; potentiel agricole et halieutique important; un secteur des services dynamique (tourisme et transports); une main-d’œuvre qualifiée; et sa situation géographique stratégique entre l’Europe et l’Afrique subsaharienne. Cependant, dans la période qui a suivi la révolution tunisienne pour la dignité, la liberté et l’égalité à la fin de 2010, le pays a connu plusieurs années de stagnation économique. Cela s’explique en grande partie par la détérioration du climat social et l’instabilité de la situation en matière de sécurité. Cherchant à mobiliser davantage de recettes fiscales pour stimuler la croissance, la Tunisie a rejoint le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (Forum mondial)1 en 2012 et le Projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS)2 en 2014. 2 | OCDE – Étude de cas : Renforcer la capacité fiscale pour accroître les ressources intérieures en Tunisie Contexte En 2016, le Fonds monétaire international a accordé à la Tunisie un prêt de 2,9 milliards USD sur quatre ans. Le prêt était destiné à permettre au pays de mettre en œuvre un vaste programme de réformes économiques et financières visant à promouvoir une croissance économique plus vigoureuse et plus généralisée. L’économie tunisienne a progressé de 1,9 % en 2017 et de 2,7 % en 2018, avec une croissance tombant à 1 % en 2019.3 Le déficit budgétaire du pays est passé de 6,1 % du PIB en 2016 à 3,9 % en 2019, principalement grâce aux mesures de politique et d’administration fiscales.</p> <p>Tunisia has many assets, in particular large deposits of phosphate, oil and gas; significant agricultural and fisheries potential; a dynamic service sector (tourism and transport); a qualified workforce; and its strategic geographic location between Europe and sub-Saharan Africa. However, in the period following Tunisia&rsquo;s revolution for dignity, liberty and equality at the end of 2010, the country experienced several years of economic stagnation. This was largely the result of a deteriorating social climate and a volatile security situation. Seeking to mobilise more tax revenues to drive growth, Tunisia joined the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum)1 in 2012 and the OECD/G20 Project on Base Erosion and Profit Shifting (BEPS)2 in 2014. 2 | OECD &ndash; Case study: Strengthening tax capacity to increase domestic resources in Tunisia Context In 2016, the International Monetary Fund granted Tunisia a loan of USD 2.9 billion over four years. The loan was intended to enable the country to implement an extensive programme of economic and financial reform aimed at promoting more vigorous and widespread economic growth. Tunisia&rsquo;s economy grew by 1.9% in 2017 and by 2.7% in 2018, with growth declining to 1% in 2019.3 The country&rsquo;s budget deficit decreased from 6.1% of GDP in 2016 to 3.9% in 2019,4 mainly thanks to tax policy and administration measures</p> southern africa OECD, Tax inspectors without borders, OECD, TIWB, Uganda, domestic revenue mobilisation, mining, resources, royalties, extractive sector, exchange of information, tax investigation, tax investigations, https://www.oecd.org/tax/tax-global/strengthening-tax-transparency-to-combat-tax-evasion-illicit-financial-flows-and-profit-shifting-in-uganda.pdf

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), environmental taxes, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="56505" _msttexthash="7057211850">La Zambie, un grand pays enclavé au centre de l’Afrique australe, est le deuxième producteur de cuivre du continent.1 Le cuivre est également l’exportation la plus importante de la Zambie, représentant 70% des recettes d’exportation. La Zambie est également riche en autres ressources naturelles, telles que le charbon, le cobalt, les émeraudes, l’hydroélectricité, le plomb, l’or, l’argent, l’uranium et le zinc. Après une décennie de croissance économique impressionnante en 2004-14 de 7,4% par an en moyenne. La croissance de la Zambie s’est affaiblie ces dernières années pour atteindre environ 2 % en 2019, contre 4 % en 2018.5 La croissance devrait diminuer d’au moins 4 % en 2020 en raison de la crise de la COVID-19 avant de remonter de 2,5 % en 2021. L’activité commerciale dans de nombreux secteurs clés qui stimulent la croissance, notamment le tourisme, l’exploitation minière, la fabrication, la construction et le commerce de gros et de détail, devrait ralentir.6 La forte dépendance à l’égard des emprunts extérieurs non concessionnels pour financer des projets d’infrastructure à grande échelle a entraîné d’importants déficits budgétaires depuis 20147, qui devraient encore se creuser en raison de l’augmentation des dépenses publiques et de la baisse des recettes pendant que le pays s’attaque à la crise de la COVID-19.8 Percevoir les recettes provenant de la vente de cuivre et d’autres minéraux sont d’une importance capitale pour la Zambie. Le renforcement de la mobilisation des ressources nationales (MRN) sera d’autant plus essentiel pour la Zambie dans un environnement post-COVID-19. Cette étude de cas illustre comment l’Autorité fiscale de Zambie (ZRA), le Forum africain sur l’administration fiscale (ATAF), l’OCDE, le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (Forum mondial), ainsi que d’autres partenaires internationaux tels que le Forum intergouvernemental sur l’exploitation minière, les minéraux, les métaux et le développement durable (IGF), ont travaillé ensemble avec succès pour renforcer les capacités d’audit des prix de transfert en Zambie. Les pays africains signalent souvent que les prix de transfert représentent l’un des risques les plus élevés pour leur assiette fiscale avec des millions de dollars américains d’impôts en jeu. L’assistance internationale en matière fiscale devrait englober les questions institutionnelles, organisationnelles et individuelles afin de faire la différence. La nouvelle législation sur les prix de transfert aura peu ou pas d’impact si une structure administrative pour les appliquer n’existe pas.</p> <p _msthash="56506" _msttexthash="4291942980">De même, l’efficacité de ces règles sera gravement compromise si les auditeurs chargés de les faire respecter n’ont pas les compétences requises. Par conséquent, le renforcement des capacités doit englober un éventail complet de questions, notamment : l’élaboration de politiques; la législation et les orientations; la structure administrative et la gouvernance; Évaluation des risques et compétences pratiques en matière d’audit. La Zambie bénéficie depuis 2013 d’un programme d’assistance technique à long terme de l’ATAF, de l’OCDE et du Groupe de la Banque mondiale (GBM) sur les prix de transfert et d’autres questions liées à l’érosion de la base d’imposition et au transfert de bénéfices (BEPS), et a rejoint le Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices – une collaboration internationale de plus de 135 juridictions travaillant ensemble pour mettre fin à l’évasion fiscale – en décembre 2017. L’appui technique comprend un programme Inspecteurs des impôts sans frontières (IISF) et un programme de plongée approfondie dans le secteur minier. L’IISF est une initiative conjointe de l’OCDE et du Programme des Nations Unies pour le développement (PNUD) visant à améliorer les capacités de contrôle fiscal grâce à une approche pratique et a été mise en œuvre en Zambie avec l’ATAF. Le programme de plongée profonde dans le secteur minier est mis en œuvre en Zambie grâce à un partenariat entre l’ATAF, l’IGF et l’OCDE. Il fournit des orientations sectorielles sur les défis liés à l’érosion de la base d’imposition et le transfert de bénéfices et un soutien au renforcement des capacités, y compris des services de formation, des services consultatifs juridiques et politiques, ainsi qu’une assistance pratique en matière de vérification fiscale. La Zambie bénéficie également d’une assistance technique en matière d’échange de renseignements (EOI) à des fins fiscales depuis 2018.</p> <p>Zambia, a large and landlocked country in the centre of southern Africa, is the continent&rsquo;s secondlargest copper producer.1 Copper is also Zambia&rsquo;s most important export, accounting for 70% of export earnings.Zambia is rich in other natural resources too, such as coal, cobalt, emeralds, hydropower, lead, gold, silver, uranium, and zinc. After a decade of impressive economic growth in 2004-14 averaging 7.4% per year. Zambia&rsquo;s growth weakened in recent years reaching an estimated 2% in 2019, down from 4% in 2018.5 Growth is projected to decline at least by 4% in 2020 due to the COVID-19 crisis before climbing back 2.5% in 2021. Business activity in many key sectors driving growth including tourism, mining, manufacturing, construction, and wholesale and retail trade is projected to slow down.6 Heavy reliance on non-concessional external borrowing to finance largescale infrastructure projects has resulted in large fiscal deficits since 20147, which are expected to widen further due to higher public spending and lower revenues while the country tackles the COVID-19 crisis.8 Collecting revenues from the sale of copper and other minerals is of paramount importance to Zambia. Enhancing domestic resource mobilisation (DRM) will be all the more essential for Zambia in a post-COVID-19 environment. This case study illustrates how the Zambia Revenue Authority (ZRA), the African Tax Administration Forum (ATAF), the OECD, the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), as well as other international partners such as the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), have successfully worked together to build transfer pricing audit capacity in Zambia. African countries often report that transfer pricing represents one of the highest risks to their tax base with millions of US dollars of tax at stake. International assistance on tax matters should encompass institutional, organisational and individual issues in order to make a difference. New transfer pricing legislation will have little or no impact if an administrative structure for enforcing them does not exist.</p> <p>Similarly, the effectiveness of such rules will be severely impaired if auditors responsible for enforcing them lack the requisite skills. Therefore, capacity building needs to encompass a full spectrum of issues including: policy development; legislation and guidance; administrative structure and governance; risk assessment and practical auditing skills. Zambia has been benefitting from a long-term ATAF/ OECD/World Bank Group (WBG) technical assistance programme on transfer pricing and other base erosion and profit shifting (BEPS) related issues since 2013, and joined the OECD/G20 Inclusive Framework on BEPS &ndash; an international collaboration of over 135 jurisdictions working together to end tax avoidance &ndash; in December 2017. The technical support includes a Tax Inspectors Without Borders (TIWB) programme and a &lsquo;deep-dive&rsquo; programme in the mining sector. TIWB is a joint initiative of the OECD and the United Nations Development Programme (UNDP) for improving tax audit capacities through a practical hands-on approach and was delivered in Zambia with ATAF. The deep-dive programme in the mining sector is delivered in Zambia through a partnership of ATAF, IGF and the OECD. It provides sector-specific guidance on BEPS challenges and capacity building support, including training, legal and policy advisory services, as well as hands-on tax audit assistance. Zambia has also received technical assistance on exchange of information (EOI) for tax purposes since 2018.</p> southern africa OECD, Tax inspectors without borders, TIWB, domestic revenue mobilisation, mining, resources, copper, royalties, extractive sector, coal, cobalt, emeralds, hydropower, lead, gold, silver, uranium, and zinc https://www.oecd.org/countries/zambia/building-capacity-to-prevent-profit-shifting-by-large-companies-in-zambia.pdf

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth publication medium language proficiency None all <p _msthash="56465" _msttexthash="1001084110">Le commerce transfrontalier donne droit à au moins deux pays d’imposer les revenus gagnés par le contribuable • Il s’agit du pays d’origine et du pays de résidence • Le pays d’origine revendique le droit d’imposer au motif que le revenu y est gagné, et ils ont le droit de l’imposer • Le pays de résidence a généralement le droit d’imposer le revenu global de ses résidents (les États-Unis imposent même ses ressortissants non résidents) • Comme la double imposition peut rendre le commerce non viable, pays signataires du DTC/DTAA • DTC répartit les droits d’imposition entre les deux pays sur la base de négociations mutuelles •En vertu du DTC, soit un pays renonce à son droit d’imposer un type particulier de revenu, soit il restreint son droit de l’imposer à un taux inférieur, laissant à l’autre pays la possibilité de percevoir une partie de l’impôt.</p> <p>Cross border commerce gives right to at least two countries to tax income earned by the tax payer &bull;These are &ndash; Source Country and Residence Country &bull;Source Country claims right to tax on the ground that income is earned there, and they are entitled to tax it &bull;Residence Country generally has the right to tax the global income of its residents (US taxes even its non resident nationals) &bull;As double taxation may make commerce unviable, countries enter into DTC/DTAA &bull;DTC allocates taxing rights amongst both countries based on mutual negotiations &bull;Under the DTC, either a country gives up its right to tax a particular type of income, or restricts its right to tax it at a lower rate, leaving scope for the other country to collect a part of the tax</p> None royalties, technical services fees, fees, service fees, technical fees, withholding tax, cross-boarder, crossboarder, tax planning, double tax agreements, definition, tax treaties, https://www.wirc-icai.org/images/material/Royalties-Fees-for-Technical-services.pdf

international taxation direct taxes (small business & individual), exchange of information, international tax planning, tax treaties, taxation in the digital economy, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="56360" _msttexthash="5510518">Ce cours enseignera aux participants les aspects importants du revenu total des non-résidents.</p> <p _msthash="56361" _msttexthash="6472076">Ce cours se compose de conférences vidéo et de jurisprudence. Ce cours est purement basé sur des concepts.</p> <p _msthash="56362" _msttexthash="36527088">À la fin du cours, le membre apprendra quels revenus doivent être inclus / exclus dans le revenu total d’un non-resdent et le concept de connexion d’affaires.</p> <ul> <li _msthash="56363" _msttexthash="97383">Session</li> <li _msthash="56364" _msttexthash="256490">Durée: 1 semaine</li> <li _msthash="56365" _msttexthash="655473">Engagement : 2 heures/semaine</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="56366" _msttexthash="75751">Langue</li> <li _msthash="56367" _msttexthash="93132">Anglais</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="56368" _msttexthash="238914">Format du cours</li> <li _msthash="56369" _msttexthash="457080">Autoformation en ligne</li> </ul> <hr/> <h4 _msthash="56370" _msttexthash="447512">Qui en bénéficierait?</h4> <ul> <li _msthash="56371" _msttexthash="94497">Membres</li> </ul> <p> </p> <h4 _msthash="56372" _msttexthash="486057">Conditions préalables</h4> <ul> <li _msthash="56373" _msttexthash="1907386">Membre de l’ICAI</li> </ul> <hr/> <h4 _msthash="56374" _msttexthash="76609">Centre</h4> <ul> <li _msthash="56375" _msttexthash="596414">Fiscalité internationale</li> </ul> <p> </p> <h4 _msthash="56376" _msttexthash="85254">CPE Type</h4> <ul> <li _msthash="56377" _msttexthash="166374">Structuré</li> </ul> <h3 _msthash="56378" _msttexthash="323037">Programme de cours</h3> <h4 _msthash="56379" _msttexthash="1077271">Ce cours comprend les modules suivants</h4> <ul> <li> <p _msthash="56380" _msttexthash="93691">Module01</p> <ul> <li _msthash="56381" _msttexthash="3856632">Portée du revenu total – (non-résident)</li> </ul> </li> <li> <p _msthash="56382" _msttexthash="93873">Module02</p> <ul> <li _msthash="56383" _msttexthash="233298">Jurisprudence</li> </ul> </li> <li> <p _msthash="56384" _msttexthash="94055">Module03</p> <ul> <li _msthash="56385" _msttexthash="211913">Illustration</li> </ul> </li> <li> <p _msthash="56386" _msttexthash="94237">Module04</p> <ul> <li _msthash="56387" _msttexthash="2208024">Connexion d’affaires</li> </ul> </li> <li> <p _msthash="56388" _msttexthash="94419">Module05</p> <ul> <li _msthash="56389" _msttexthash="3198429">Étude de cas – Rédaction de la documentation TP</li> </ul> </li> <li> <p _msthash="56390" _msttexthash="94601">Module06</p> <ul> <li _msthash="56391" _msttexthash="233298">Jurisprudence</li> </ul> </li> </ul> <ul> <li> <p _msthash="56392" _msttexthash="94783">Module07</p> <ul> <li _msthash="56393" _msttexthash="721916">Quelques concepts importants</li> </ul> </li> </ul> <p>This course will teach the participants about the important aspects of total income of non-resident.</p> <p>This course consists of video lectures and case laws. This course is purely concept based learning.</p> <p>On completion of the course,member will learn which incomes are to be included/excluded in total income of a non-resdent and the concept of business connection.</p> <ul> <li>Session</li> <li>Duration: 1 Week</li> <li>Commitment: 2 Hours/Week</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Language</li> <li>English</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Course Format</li> <li>Online Self-Paced</li> </ul> <hr /> <h4>Who would benefit?</h4> <ul> <li>Members</li> </ul> <p>&nbsp;</p> <h4>Pre-requisites</h4> <ul> <li>Member of ICAI</li> </ul> <hr /> <h4>Hub</h4> <ul> <li>International Taxation</li> </ul> <p>&nbsp;</p> <h4>CPE Type</h4> <ul> <li>Structured</li> </ul> <h3>Course Syllabus</h3> <h4>This course comprises the following modules</h4> <ul> <li> <p>Module01</p> <ul> <li>Scope of total Income &ndash; (Non Resident)</li> </ul> </li> <li> <p>Module02</p> <ul> <li>Case Laws</li> </ul> </li> <li> <p>Module03</p> <ul> <li>Illustration</li> </ul> </li> <li> <p>Module04</p> <ul> <li>Business Connection</li> </ul> </li> <li> <p>Module05</p> <ul> <li>Case study &ndash; Drafting of TP documentation</li> </ul> </li> <li> <p>Module06</p> <ul> <li>Case laws</li> </ul> </li> </ul> <ul> <li> <p>Module07</p> <ul> <li>Some Important Concepts</li> </ul> </li> </ul> None India, tax treatment, resident, residency, foreign capital income, foreign income, nonresident, non-resident, non-resident domestic income, foreign income, tax planning, https://learning.icai.org/committee/international-taxation/basics-of-taxation-of-non-residents/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains high databandwidth course high language proficiency None all <p _msthash="56289" _msttexthash="338568646">Les prix de transfert sont devenus l’un des principaux domaines de la fiscalité internationale. Les développements en matière de prix de transfert, les changements législatifs et les cas complexes surviennent quotidiennement, c’est pourquoi il est très pertinent de connaître les principes fondamentaux, le contexte et le contexte de l’importance des prix de transfert pour la planification fiscale. Ce webinaire explore comment les prix de transfert affectent la position fiscale (planification) d’une entreprise multinationale (EMN) menant des activités transfrontalières ainsi que les conséquences fiscales des (mauvais) prix de transfert pour les gouvernements.</p> <h2 _msthash="56290" _msttexthash="276770">Thèmes abordés</h2> <ul> <li _msthash="56291" _msttexthash="1639677" value="21">La pertinence des TP pour la planification fiscale</li> <li _msthash="56292" _msttexthash="1326416" value="21">Aspects TP de certaines transactions de base</li> <li _msthash="56293" _msttexthash="7772557" value="21">Défis liés à la détection et au traitement des pratiques abusives en matière de TP pour les administrations fiscales</li> <li _msthash="56294" _msttexthash="5750498" value="21">Considérations pratiques pour les entreprises multinationales et les administrations fiscales</li> <li _msthash="56295" _msttexthash="1763268" value="21">Quelques jurisprudences récentes en matière de TP</li> <li _msthash="56296" _msttexthash="832104" value="21">Autres développements récents</li> </ul> <h2 _msthash="56297" _msttexthash="5936580">Vue d’ensemble et objectifs d’apprentissage</h2> <p _msthash="56298" _msttexthash="186729387">Les présentateurs discuteront de la manière dont les entreprises et les administrations fiscales abordent les prix de transfert (TP), pourquoi la TP est un élément important de la planification fiscale, quels sont les principaux moteurs des pratiques potentielles de TP, quels sont les risques et opportunités existants pour les multinationales et les administrations fiscales après les Principes de l’OCDE applicables en matière de TP 2017, et quelles conclusions peuvent être tirées de la jurisprudence pertinente en matière de TP.</p> <p _msthash="56299" _msttexthash="2925416">Après avoir suivi ce webinaire, les participants seront en mesure de :</p> <ul> <li _msthash="56300" _msttexthash="2659969">apprécier la pertinence des TP dans la fiscalité internationale</li> <li _msthash="56301" _msttexthash="7084025">comprendre comment TP s’intègre dans les considérations de planification fiscale</li> <li _msthash="56302" _msttexthash="17330911">identifier les zones de risque de TP pour les multinationales qui souhaitent réduire leur taux d’imposition effectif</li> <li _msthash="56303" _msttexthash="25689508">comprendre la position des administrations fiscales contre l’érosion de la base d’imposition et le transfert de bénéfices par le biais de TP</li> <li _msthash="56304" _msttexthash="4331730">appréhender certaines des pratiques de transfert erronées couramment utilisées</li> <li _msthash="56305" _msttexthash="2398760">reconnaître les contre-mesures et les arguments potentiels</li> </ul> <p>Transfer pricing has become one of the core areas of international taxation. Transfer pricing developments, legislative changes and complex cases arise on a daily basis, therefore getting to know the fundamental principles, the context and background of why transfer pricing is so important for tax planning is a very relevant issue. This webinar explores how transfer pricing affects the tax (planning) position of a multinational enterprise (MNE) conducting cross-border business as well as the revenue consequences of transfer (mis)pricing for governments.</p> <h2>Topics covered</h2> <ul> <li value="21">The relevance of TP for tax planning</li> <li value="21">TP aspects of some core transactions</li> <li value="21">Challenges in detecting and addressing TP malpractices for tax administrations</li> <li value="21">Practical considerations for MNEs and tax administrations</li> <li value="21">Some recent TP case law</li> <li value="21">Other recent developments</li> </ul> <h2>Overview and learning objectives</h2> <p>The presenters will discuss how businesses and tax administrations approach transfer pricing (TP), why TP is an important element of tax planning, what the basic drivers are of potential TP practices, what risks and opportunities exist for MNEs and tax administrations after the 2017 OECD TP Guidelines, and what conclusions can be drawn from relevant TP case law.</p> <p>After following this&nbsp;webinar, participants will be able&nbsp;to:</p> <ul> <li>appreciate the relevance of TP in international taxation</li> <li>comprehend how TP fits into tax planning considerations</li> <li>identify TP risk areas for MNEs wishing to lower their effective tax rate</li> <li>understand the position of tax administrations against base erosion and profit shifting through TP</li> <li>apprehend some of the commonly used transfer mispricing practices</li> <li>acknowledge potential counter measures and arguments</li> </ul> None transfer pricing, financial transactions, guidelines, capital structure, MNE, MNEs, MNC, MNCs, Group structure, tax deduction, tax planning, tp, case law, tax compliance, tax administration, tax evasion, tax audit, https://www.ibfd.org/shop/training/role-and-importance-transfer-pricing-international-tax-planning

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, fiscal decentralisation & subnational taxes, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="56244" _msttexthash="311945036">À la suite de la troisième Conférence internationale sur le financement du développement, l’Assemblée générale des Nations Unies a approuvé le <a _istranslated="1" href="http://www.un.org/esa/ffd/wp-content/uploads/2015/08/AAAA_Outcome.pdf" target="_blank">Programme d’action d’Addis-Abeba</a>. Le premier domaine d’action, décrit comme « essentiel pour atteindre les objectifs de développement durable », est la mobilisation des ressources publiques nationales. Les pays se sont engagés à « améliorer l’administration des recettes grâce à des systèmes fiscaux modernisés et progressifs, à une politique fiscale améliorée et à un recouvrement plus efficace de l’impôt ».</p> <p _msthash="56245" _msttexthash="235296334">En tant que membre de <a _istranslated="1" href="https://www.addistaxinitiative.net/" target="_blank">l’Initiative fiscale d’Addis-Abeba</a>, l’Éthiopie s’est engagée à intensifier la mobilisation des ressources nationales. Actuellement, le ratio impôts/PIB de l’Éthiopie est d’environ 13 %, en deçà des 15 % jugés nécessaires pour financer des services publics adéquats. Pour augmenter les recettes fiscales de manière équitable et sans entraver la croissance économique, il est essentiel d’effectuer des recherches rigoureuses qui peuvent éclairer à la fois la politique et la pratique fiscales.</p> <p _msthash="56246" _msttexthash="464321481">À cette fin, le <a _istranslated="1" href="http://ictd.ac/network/etrn">Réseau éthiopien de recherche fiscale</a> (ETRN) a été lancé en septembre 2017. L’ETRN est coordonné par le <a _istranslated="1" href="http://ictd.ac/" target="_blank">Centre international pour la fiscalité et le développement</a> (ICTD) et financé par la Fondation Bill et Melinda Gates. L’ETRN se consacre à l’amélioration de la production et de l’échange de connaissances fiscales en Éthiopie. Il traite de tous les sujets liés à la fiscalité, allant de la politique fiscale à l’administration fiscale, et des articles universitaires aux études de cas pratiques. Cette bibliothèque est destinée à être utile aux membres de l’ETRN, y compris les fiscalistes et les chercheurs d’organisations éthiopiennes et internationales. </p> <p>Following the third international Financing for Development Conference, the United Nations General Assembly endorsed the&nbsp;<a href="http://www.un.org/esa/ffd/wp-content/uploads/2015/08/AAAA_Outcome.pdf" target="_blank">Addis Ababa Action Agenda</a>. The first action area, outlined as &ldquo;critical to achieving the sustainable development goals,&rdquo; is&nbsp;mobilising domestic public resources. Countries committed to &ldquo;enhancing revenue administration through modernized, progressive tax systems, improved tax policy and more efficient tax collection.&rdquo;</p> <p>As a member of the&nbsp;<a href="https://www.addistaxinitiative.net/" target="_blank">Addis Tax Initiative</a>, Ethiopia has committed to stepping up domestic resource mobilisation. Currently, Ethiopia&rsquo;s tax to GDP ratio stands at about 13%, below the 15% considered necessary to fund adequate public services.&nbsp;Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice.</p> <p>To this end, the&nbsp;<a href="http://ictd.ac/network/etrn">Ethiopian Tax Research Network</a>&nbsp;(ETRN) was launched in September 2017. The ETRN is coordinated by the&nbsp;<a href="http://ictd.ac/" target="_blank">International Centre for Tax and Development</a>&nbsp;(ICTD) and funded by the Bill and Melinda Gates Foundation. The ETRN is dedicated to enhancing the generation and exchange of tax knowledge in Ethiopia.&nbsp;It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the ETRN, including tax practitioners and researchers from both Ethiopian and international organisations.&nbsp;</p> east africa Ethiopia, tax, domestic revenue mobilisation, local tax, tax compliance, tax administration, indirect taxes, Ethiopian Tax Research Network, ETRN, tax research, Africa, the Addis Tax Initiative, https://www.eldis.org/collection/ethiopian-tax-research-network-library

domestic taxation fiscal decentralisation & subnational taxes, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance low databandwith publication medium language proficiency None all <p _msthash="56198" _msttexthash="173803799">Dans un contexte d’urbanisation rapide, les villes des pays du Sud sont confrontées à d’importants besoins en revenus afin de répondre aux priorités urgentes en matière de dépenses et de jeter les bases de contrats sociaux locaux plus solides. Pourtant, dans la pratique, les efforts de collecte de recettes des gouvernements locaux – et les impôts fonciers en particulier – sont souvent inefficaces, inéquitables et irresponsables.</p> <p _msthash="56199" _msttexthash="101920559">L’Initiative sur les recettes des administrations locales (LoGRI) vise à développer des recherches, des connaissances, une expertise et des outils pertinents pour les politiques afin d’aider les gouvernements à générer davantage de recettes des administrations locales, de manière plus équitable et plus juste, et de manière à promouvoir la confiance, la transparence et la responsabilité.</p> <p _msthash="56200" _msttexthash="231164323">Le programme LoGRI est basé à la Munk School of Global Affairs and Public Policy de l’Université de Toronto et élargit les travaux antérieurs de l’Initiative contre l’impôt foncier en Afrique (APTI). Il est financé par la Fondation Bill &amp; Melinda Gates, le ministère français de l’Économie, des Finances et du Recouvrement, l’Agence norvégienne de coopération au développement (Norad) et la Coopération allemande au développement mise en œuvre par Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH.</p> <p _msthash="56201" _msttexthash="21595262">Cette bibliothèque est destinée à être utile aux parties prenantes de LoGRI, avec des ressources sur les thèmes clés de l’Initiative.</p> <p>Amidst rapid urbanisation, cities in the Global South face major revenue needs in order to meet urgent spending priorities and to build the foundation for stronger local social contracts. Yet in practice, local government revenue raising efforts &ndash; and property taxes in particular &ndash; are frequently ineffective, inequitable and unaccountable.</p> <p>The Local Government Revenue Initiative (LoGRI) aims to develop policy relevant research, knowledge, expertise, and tools to support governments to raise more local government revenue, more equitably and fairly, and in ways that promote trust, transparency, and accountability.</p> <p>The LoGRI program is based at the Munk School of Global Affairs and Public Policy at the University of Toronto and expands the previous work of the African Property Tax Initiative (APTI). It is supported by funding from the Bill &amp; Melinda Gates Foundation, the French Ministry of Economics, Finance and Recovery, the Norwegian Agency for Development Cooperation (Norad) and German Development Cooperation implemented by Deutsche Gesellschaft f&uuml;r Internationale Zusammenarbeit (GIZ) GmbH.</p> <p>This library is intended to be of use to LoGRI stakeholders, with resources on the Initiative&rsquo;s key themes.</p> None property tax, local tax, Africa, local government tax, local government revenue, examples, increase local revenue, https://www.eldis.org/apti

domestic taxation accounting & taxation / concepts of taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication medium language proficiency None all <p _msthash="56153" _msttexthash="132480673">Le ratio impôts/PIB du Nigéria est l’un des plus bas au monde. À moins de 6 %, il est bien inférieur à la moyenne de l’Afrique subsaharienne de 20 % et aux 15 % considérés comme nécessaires pour financer des services publics adéquats. Le Nigéria dépend depuis longtemps des revenus pétroliers, mais la nécessité de diversifier les sources du budget du gouvernement et de construire une base de revenus plus durable pour une croissance inclusive est désormais largement reconnue.</p> <p _msthash="56154" _msttexthash="62920949">Pour augmenter les recettes fiscales de manière équitable et sans entraver la croissance économique, il est essentiel d’effectuer des recherches rigoureuses qui peuvent éclairer à la fois la politique et la pratique fiscales. À cette fin, le <a _istranslated="1" href="http://www.ictd.ac/network/ntrn/">Réseau nigérian de recherche fiscale</a> a été lancé en septembre 2017.</p> <p _msthash="56155" _msttexthash="240673199">Le NTRN est coordonné par le <a _istranslated="1" href="http://ictd.ac/" target="_blank">Centre international pour la fiscalité et le développement</a> (ICTD) et financé par la Fondation Bill et Melinda Gates. Le NTRN se consacre à l’amélioration de la production et de l’échange de connaissances fiscales au Nigeria. Il traite de tous les sujets liés à la fiscalité, allant de la politique fiscale à l’administration fiscale, et des articles universitaires aux études de cas pratiques. Cette bibliothèque est destinée à être utile aux membres du NTRN, y compris les fiscalistes et les chercheurs des organisations nigérianes et internationales. </p> <p>Nigeria&rsquo;s tax to GDP ratio is one of the lowest in the world. At under 6%, it is far below the sub-Saharan African average of 20%, and the 15% considered to be necessary to fund adequate public services. Nigeria has long relied on revenues from oil, but there is now widespread recognition of the need to diversify the sources of the government budget, and build a more sustainable revenue base for inclusive growth.</p> <p>Key to raising increased tax revenue in an equitable manner, and without impeding economic growth, is rigorous research that can inform both tax policy and practice. To this end, the&nbsp;<a href="http://www.ictd.ac/network/ntrn/">Nigerian Tax Research Network</a>&nbsp;was launched in September 2017.</p> <p>The NTRN is coordinated by the&nbsp;<a href="http://ictd.ac/" target="_blank">International Centre for Tax and Development</a>&nbsp;(ICTD) and funded by the Bill and Melinda Gates Foundation. The NTRN is dedicated to enhancing the generation and exchange of tax knowledge in Nigeria.&nbsp;It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies. This library is intended to be of use to members of the NTRN, including tax practitioners and researchers from both Nigerian and international organisations.&nbsp;</p> west africa Nigeria, Nigerian Tax Research Network, tax compliance, tax revenue, domestic revenue mobilisation, tax policy, tax administration, https://www.eldis.org/ntrn

international taxation international tax planning low databandwith publication medium language proficiency None all <p _msthash="56112" _msttexthash="2080963066">Il n’est pas rare de se voir offrir un escompte pour un paiement en espèces. C’est presque routinier dans l’emploi des services des constructeurs, des plombiers et des décorateurs. Il est moins fréquent, mais se produit toujours, lorsque des achats importants sont effectués dans les magasins. Bien que les frais de chèques bancaires et les commissions modifiées par les sociétés émettrices de cartes de crédit puissent expliquer certains de ces rabais, l’explication habituelle est que le paiement en espèces rend la dissimulation de la transaction beaucoup plus facile. Les revenus qui peuvent être dissimulés n’ont pas besoin d’être déclarés à l’administration fiscale. <br _istranslated="1"/> La même motivation peut être fournie pour l’exagération dans les demandes de remboursement de dépenses. En convertissant le revenu en dépenses exonérées d’impôt ou déductibles d’impôt, la facture fiscale totale peut être réduite. Les deuxièmes emplois sont également une source lucrative de revenus qui peut être dissimulée aux autorités fiscales. Une déclaration de revenus qui ne fait état d’aucun revenu, ou du moins d’un niveau très bas, est susceptible d’attirer plus d’attention qu’une déclaration qui déclare des revenus provenant d’un emploi principal mais omet de mentionner les revenus provenant d’un emploi secondaire.</p> <p><br/><font _msthash="56113" _mstmutation="1" _msttexthash="3504231419"> Contrairement à ces observations sur l’évasion fiscale, l’analyse de la fiscalité a supposé que les entreprises et les consommateurs déclaraient honnêtement leurs activités imposables. Bien qu’acceptable pour fournir un aperçu simplifié des problèmes sous-jacents, cette hypothèse est manifestement inacceptable lorsqu’elle est confrontée à la réalité. L’objectif de ce chapitre peut être considéré comme l’introduction de contraintes pratiques au libre choix de la politique fiscale. L’évasion fiscale, c’est-à-dire le fait de ne pas déclarer intentionnellement une activité économique imposable, est omniprésente dans de nombreuses économies, comme le montrent clairement les preuves fournies dans la section suivante, et constitue donc un sujet d’intérêt pratique et théorique. <br _istranslated="1" _mstmutation="1"/> Le chapitre commence par examiner comment l’évasion fiscale peut être mesurée. Les données probantes sur l’ampleur de l’évasion fiscale dans divers pays sont examinées. Le chapitre tente ensuite de comprendre les facteurs impliqués dans la décision d’éluder l’impôt. Initialement, cette décision est présentée comme un choix dans l’incertitude. L’analyse prédit la relation entre le niveau d’évasion, les taux d’imposition et les sanctions. Dans ce cadre, le degré optimal d’audit et de sanction est considéré. Les preuves qui peuvent être utilisées pour évaluer les prédictions du modèle sont ensuite discutées. À la lumière de cela, certaines extensions du modèle de base sont envisagées. Une approche de l’observation fiscale fondée sur la théorie des jeux est présentée où les contribuables et les gouvernements interagissent de manière stratégique. La dernière section met l’accent sur l’importance de l’interaction sociale dans les décisions de conformité.</font></p> <p>It is not unusual to be offered a discount for payment in cash. This is almost routine in the employment of the services of builders, plumbers and decorators. It is less frequent, but still occurs, when major purchases are made in shops. While the expense of banking checks and the commissions changed by credit card companies may explain some of these discounts, the usual explanation is that payment in cash makes concealment of the transaction much easier. Income that can be concealed need not be declared to the tax authorities.<br /> The same motivation can be provided for exaggeration in claims for expenses. By converting income into expenses that are either exempt from tax or deductible from tax, the total tax bill can be reduced. Second jobs are also a lucrative source of income that can be concealed from the tax authorities. A tax return that reports no income, or at least a very low level, is likely to attract more attention than one that declares earnings from primary employment but fails to mention income from secondary employment.</p> <p><br /> In contrast to these observations on tax evasion, the analysis of taxation assumed that firms and consumers reported their taxable activities honestly. Although acceptable for providing simplified insights into the underlying issues, this assumption is patently unacceptable when confronted with reality. The purpose of this chapter can be seen as the introduction of practical constraints on the free choice of tax policy. Tax evasion, the intentional failure to declare taxable economic activity, is pervasive in many economies as the evidence given in the following section makes clear and is therefore a subject of practical as well as theoretical interest.<br /> The chapter begins by considering how tax evasion can be measured. Evidence on the extent of tax evasion in a range of countries is reviewed. The chapter then proceeds to try to understand the factors involved in the decision to evade tax. Initially this decision is represented as a choice under uncertainty. The analysis predicts the relationship among the level of evasion, tax rates, and punishments. Within this framework the optimal degree of auditing and of punishment is considered. Evidence that can be used to assess the model&rsquo;s predictions is then discussed. In the light of this, some extensions of the basic model are considered. A game-theoretic approach to tax compliance is presented where taxpayers and governments interact strategically. The last section emphasizes the importance of social interaction on compliance decisions.</p> None keio university, tax, tax evasion, tax avoidance, tax fraud, tax crime, international comparisons, tax compliance, tax lecture, https://www.ic.keio.ac.jp/en/download/jjwbgsp/description/F7_Tax Compliance and Evasion.pdf

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy medium databandwith course high language proficiency None all <p _msthash="56015" _msttexthash="1540253">À la fin de cette matière, les étudiants auront:</p> <ol> <li _msthash="56016" _msttexthash="2024347">appliquer et évaluer les structures fiscales communes</li> <li _msthash="56017" _msttexthash="4540484">examiner les répercussions fiscales mondiales pour les particuliers et les entités;</li> <li _msthash="56018" _msttexthash="5175690">appliquer les dispositions contenues dans une convention préventive de double imposition;</li> <li _msthash="56019" _msttexthash="29734653">identifier les principaux mécanismes de lutte contre l’évitement employé par le gouvernement pour lutter contre l’évitement fiscal international</li> <li _msthash="56020" _msttexthash="26862446">créer différentes structures commerciales et de financement afin de créer une entreprise étrangère et expliquer comment les conventions fiscales peuvent être utilisées dans la planification fiscale internationale.</li> </ol> <p><a _msthash="56021" _msttexthash="276770" href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapse_whatWillYouLearn">Thèmes abordés</a></p> <ul> <li> <ul> <li _msthash="56022" _msttexthash="210470">Introduction</li> <li _msthash="56023" _msttexthash="137306">Individus</li> <li _msthash="56024" _msttexthash="525460">Impôt sur les sociétés</li> <li _msthash="56025" _msttexthash="479765">Taxes à la consommation</li> <li _msthash="56026" _msttexthash="1146197">Impôts sur la fortune et administration</li> <li _msthash="56027" _msttexthash="456924">Résidence, source et CDI</li> <li _msthash="56028" _msttexthash="137306">Individus</li> <li _msthash="56029" _msttexthash="573495">Affaires internationales</li> <li _msthash="56030" _msttexthash="11219117">Allègement des dispositions relatives à la double imposition et à l’administration</li> <li _msthash="56031" _msttexthash="5636202">Règles spéciales de lutte contre l’évasion fiscale</li> <li _msthash="56032" _msttexthash="1099852">Planification fiscale internationale</li> </ul> </li> </ul> <p><a _msthash="56033" _msttexthash="2323815" href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapse_eligibility">Conditions d’entrée</a></p> <h4 _msthash="56034" _msttexthash="3376568">Aucune condition d’admissibilité</h4> <h4 _msthash="56035" _msttexthash="656370">Exigences supplémentaires</h4> <p _msthash="56036" _msttexthash="841139">Aucune exigence supplémentaire</p> <p><a _msthash="56037" _msttexthash="183612" href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapseDescription">Description</a></p> <p _msthash="56038" _msttexthash="63715145">Ce sujet traitera des types de structures fiscales couramment utilisées et des différentes façons dont les impôts sont administrés. Le sujet examinera également les questions de fiscalité internationale, y compris la planification et l’évitement fiscaux internationaux.</p> <p _msthash="56039" _msttexthash="230299550"><u _istranslated="1"><strong _istranslated="1">À noter</strong> :</u> Si c’est la première fois que vous étudiez une matière de l’Université Curtin, vous devrez suivre leur <strong _istranslated="1">« programme d’intégrité académique »</strong> obligatoire. Il ne prend que deux heures à compléter en ligne et vous fournit des informations vitales sur les études avec l’Université Curtin. Le programme d’intégrité académique est obligatoire, donc s’il n’est pas terminé, vos notes de matière seront refusées.</p> <p _msthash="56040" _msttexthash="1817725">En savoir plus sur le <a _istranslated="1" href="https://www.curtin.edu.au/students/essentials/rights/academic-integrity/aip/" target="_blank">module <strong _istranslated="1">Intégrité académique</strong></a>.</p> <p><a _msthash="56041" _msttexthash="196469" href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapse_assessments">Évaluations</a></p> <p> </p> <ul> <li _msthash="56042" _msttexthash="3066622">Rapport – Sujets de fiscalité internationale (30 %)</li> <li _msthash="56043" _msttexthash="283764">Présentation (20%)</li> <li _msthash="56044" _msttexthash="4140266">Recherche originale – Évaluation à retenir (50 %)</li> </ul> <p>At the completion of this subject students will have:</p> <ol> <li>apply and evaluate common tax structures</li> <li>examine global tax implications for individuals and entities</li> <li>apply the provisions contained in a double tax agreement</li> <li>identify the main anti-avoidance mechanisms employed by government to combat international tax avoidance</li> <li>create different business and financing structures in order to set up a foreign enterprise and explain how tax treaties can be used in international tax planning.</li> </ol> <p><a href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapse_whatWillYouLearn">Topics covered</a></p> <ul> <li> <ul> <li>Introduction</li> <li>Individuals</li> <li>Corporate Tax</li> <li>Consumption Taxes</li> <li>Wealth Taxes and Administration</li> <li>Residency, Source and DTAs</li> <li>Individuals</li> <li>International Business</li> <li>Relief from Double Tax and Administration Provisions</li> <li>Special rules to combat tax avoidance</li> <li>International Tax Planning</li> </ul> </li> </ul> <p><a href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapse_eligibility">Entry requirements</a></p> <h4>No eligibility requirements</h4> <h4>Additional requirements</h4> <p>No additional requirements</p> <p><a href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapseDescription">Description</a></p> <p>This subject will deal with the types of taxation structures commonly utilised, and the different ways in which taxes are administered. The subject will also examine international taxation issues, including international tax planning and avoidance.</p> <p><u><strong>Please Note</strong>:</u>&nbsp;If it&rsquo;s your first time studying a Curtin University subject you&rsquo;ll need to complete their compulsory&nbsp;<strong>&lsquo;Academic Integrity Program&rsquo;</strong>. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it&rsquo;s not completed your subject grades will be withheld.</p> <p>Find out more about the&nbsp;<a href="https://www.curtin.edu.au/students/essentials/rights/academic-integrity/aip/" target="_blank"><strong>Academic Integrity</strong>&nbsp;module</a>.</p> <p><a href="https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547#collapse_assessments">Assessments</a></p> <p>&nbsp;</p> <ul> <li>Report &ndash; International Tax Topics (30%)</li> <li>Presentation (20%)</li> <li>Original Research &ndash; Take-home assessment (50%)</li> </ul> None apply and evaluate common tax structures examine global tax implications for individuals, entities, double tax agreements, anti-avoidance mechanisms, tax avoidance, finance structures, business structures, MNCs,MNEs,MNC,MNE, set up a foreign enterprise, tax treaties, international tax planning, https://www.open.edu.au/subjects/curtin-university-applied-international-taxation-cur-mt547

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="55976" _msttexthash="70521841">« Pourrait » et « devrait » – mais une action réelle ? Nous analysons ce que le sommet du G8 a fait pour la justice fiscale et pourquoi certains paradis fiscaux peuvent obtenir un avantage concurrentiel. Et, alors que le monde attend une réforme, le Taxcast examine comment certains pays trouvent des moyens créatifs de contourner le système fiscal mondial actuel.</p> <p>&lsquo;Coulds&rsquo; and &lsquo;shoulds&rsquo; &ndash; but any real action? We analyse what the G8 summit did for tax justice and why some tax havens may get a competitive advantage. And, while the world waits for reform, the Taxcast looks at how some countries are finding creative ways around the current global tax system.</p> None tax justice, tax havens, tax treaties, tax evasion, tax avoidance, https://www.thetaxcast.com/edition-18-june-13/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <h1 _msthash="55930" _msttexthash="2977208">Introduction des Nations Unies aux conventions de double imposition</h1> <p> </p> <p _msthash="55931" _msttexthash="268093475">Le Guide <em _istranslated="1">d’introduction</em> des Nations Unies aux conventions de double imposition (le Guide d’introduction des Nations Unies) fournit une brève introduction aux aspects fondamentaux des conventions fiscales. Il est destiné aux agents des impôts n’ayant aucune expérience préalable dans ce domaine. Il constitue également une condition préalable pour les participants au cours des <a _istranslated="1" href="https://www.un.org/development/desa/financing/un-course-double-tax-treaties">Nations Unies sur les conventions</a> préventives de la double imposition, en vue de leur fournir des bases communes et de leur permettre de bénéficier pleinement du cours. L’abécédaire ONU est livré pendant 1 jour.</p> <p _msthash="55932" _msttexthash="313327586">Les conventions fiscales représentent un aspect important des règles fiscales internationales de nombreux pays. Plus de 3 000 conventions fiscales bilatérales sont actuellement en vigueur, et ce nombre ne cesse d’augmenter. La grande majorité de ces conventions sont fondées en grande partie sur le Modèle de convention des Nations Unies concernant les doubles impositions entre pays développés et pays en développement (Modèle des Nations Unies) et le Modèle de Convention fiscale concernant le revenu et la fortune de l’Organisation de coopération et de développement économiques (Modèle de l’OCDE).</p> <p _msthash="55933" _msttexthash="382809128">Le Guide d’introduction de l’ONU traite des questions suivantes: nature juridique et effets juridiques des conventions fiscales; les types de conventions portant sur des questions fiscales; processus de négociation des conventions fiscales; l’historique et les différences entre les modèles de l’ONU et de l’OCDE; le contenu d’une convention fiscale bilatérale type; l’interaction entre les articles des conventions fiscales; la relation entre les conventions fiscales et le droit interne; les objectifs et les buts des conventions fiscales; et l’interprétation des conventions fiscales.</p> <p _msthash="55934" _msttexthash="7573293">Guide d’introduction des Nations Unies sur les conventions de double imposition en ligne (à paraître)</p> <h1>UN Primer on Double Tax Treaties</h1> <p>&nbsp;</p> <p>The&nbsp;<em>UN Primer on Double Tax Treaties</em>&nbsp;(the UN Primer) provides a brief introduction to the basic aspects of tax treaties. It is intended for tax officials with no prior experience in this area. It also serves as a pre-requisite for participants in the&nbsp;<a href="https://www.un.org/development/desa/financing/un-course-double-tax-treaties">UN Course on Double Tax Treaties</a>, with a view to providing them with some common basics and enabling them to fully benefit from the course. The UN Primer is delivered during 1 day.</p> <p>Tax treaties represent an important aspect of the international tax rules of many countries. Over 3,000 bilateral income tax treaties are currently in effect, and the number is growing. The overwhelming majority of these treaties are based in large part on the United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model) and the Organisation for Economic Co-operation and Development Model Tax Convention on Income and on Capital (OECD Model).</p> <p>The UN Primer deals with the following issues: legal nature and legal effects of tax treaties; the types of treaties dealing with tax matters; process for negotiating tax treaties; the history and differences between the UN and OECD Models; content of a typical bilateral tax treaty; interaction between tax treaty articles; relationship between tax treaties and domestic law; objectives and purposes of tax treaties; and interpretation of tax treaties.</p> <p>UN Primer on Double Tax Treaties online (forthcoming)</p> None un, introduction to international tax, introduction to tax treaties, model treaty, domestic law, OECD model treaty, digital economy, digital taxes, digital taxation, UN, OECD, revenue, south centre, https://www.un.org/development/desa/financing/capacity-development/online-courses/un-primer-double-tax-treaties

international taxation business models basis for taxation, domestic revenue mobilisation & external debt, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax policy & future trends, tax treaties medium databandwith database low language proficiency None all <h3 _msthash="55887" _msttexthash="631501">Une base de données Comtrade</h3> <h3 _msthash="55888" _msttexthash="3373123">La plateforme de données sur le commerce mondial la plus complète au monde</h3> <p _msthash="55889" _msttexthash="518041680">La base de données Comtrade de l’ONU regroupe des statistiques commerciales mondiales annuelles et mensuelles détaillées par produit et par partenaire commercial à l’intention des gouvernements, des universités, des instituts de recherche et des entreprises. Les données compilées par la Division de statistique des Nations Unies couvrent environ 200 pays et représentent plus de 99% du commerce mondial des marchandises. Les informations peuvent être extraites dans une variété de formats, y compris les outils de développement d’API pour l’intégration dans les applications et les flux de travail d’entreprise. Les abonnés ont accès à des fonctionnalités supplémentaires pour améliorer l’efficacité et la spécificité.</p> <p> </p> <h3>UN&nbsp;Comtrade Database</h3> <h3>The world&#39;s most comprehensive global trade data platform</h3> <p>The United Nations Comtrade database aggregates detailed global annual and monthly trade statistics by product and trading partner for use by governments, academia, research institutes, and enterprises. Data compiled by the United Nations Statistics Division covers approximately 200 countries and represents more than 99% of the world&#39;s merchandise trade. Information can be extracted in a variety of formats, including API developer tools for integration into enterprise applications and workflows. Subscribers receive access to additional functionality to improve efficiency and specificity.</p> <p>&nbsp;</p> None global trade data, bilateral trade, trade, international trade, data, worldwide, https://comtradeplus.un.org/

international taxation business models basis for taxation, customs & excises, exchange of information, foreign direct investment, tax policy & future trends, tax treaties medium databandwith database low language proficiency None all <p _msthash="55840" _msttexthash="5555108">Ce projet fournit des données et des analyses sur le contenu des accords commerciaux approfondis.</p> <p><strong _msthash="55841" _msttexthash="1037829">QUE SONT LES ACCORDS COMMERCIAUX APPROFONDIS?</strong></p> <p _msthash="55842" _msttexthash="265505617">Les accords commerciaux approfondis sont des accords réciproques entre pays qui couvrent non seulement le commerce, mais aussi d’autres domaines politiques, tels que les flux internationaux d’investissement et de main-d’œuvre, et la protection des droits de propriété intellectuelle et de l’environnement. Bien que ces accords soient encore appelés accords commerciaux, leur objectif est l’intégration au-delà du commerce ou l’intégration profonde.</p> <p _msthash="55843" _msttexthash="193824813">Les accords commerciaux préférentiels ont toujours été une caractéristique du système commercial mondial, mais ils sont devenus plus importants ces dernières années. Le nombre de ZEP est passé de 50 au début des années 1990 à environ 300 en 2019. Tous les Membres de l’OMC sont actuellement parties à au moins un et souvent à plusieurs ACPr. Les ACPr ont élargi leur champ d’application. Alors que la moyenne des ACPr dans les années 1950 couvrait 8 domaines politiques, ces dernières années, elle en a atteint en moyenne 17.</p> <p _msthash="55844" _msttexthash="827608522">Les accords commerciaux profonds sont importants pour le développement économique. Les règles intégrées dans les CDI, ainsi que les règles commerciales multilatérales et d’autres éléments du droit économique international tels que les accords bilatéraux d’investissement, influencent la façon dont les pays (et, par conséquent, les personnes et les entreprises qui y vivent et opèrent) transigent, investissent, travaillent et, en fin de compte, se développent. Les régimes de commerce et d’investissement déterminent le degré d’intégration économique, les règles de concurrence influent sur l’efficacité économique, les droits de propriété intellectuelle sont importants pour l’innovation et les règles environnementales et du travail contribuent aux résultats environnementaux et sociaux. Cette base de données fournit les outils pour analyser ces nouvelles dimensions de l’intégration afin de mieux identifier le contenu et les conséquences des CDI.</p> <p>This project provides data and analysis on the content of deep trade agreements.</p> <p><strong>WHAT ARE DEEP TRADE AGREEMENTS?</strong></p> <p>Deep Trade Agreements are reciprocal agreements between countries that cover not just trade but additional policy areas, such as international flows of investment and labor, and the protection of intellectual property rights and the environment. While these agreements are still referred to as trade agreements, their goal is integration beyond trade or deep integration.</p> <p>Preferential trade agreements have always been a feature of the world trading system but have become more prominent in recent years. The number of PTAs has increased from 50 in the early 1990s to roughly 300 in 2019. All WTO members are currently party to at least one and often several PTAs. PTAs have expanded their scope. While the average PTA in the 1950s covered 8 policy areas, in recent years they have averaged 17.</p> <p>Deep trade agreements matter for economic development. The rules embedded in DTAs, along with multilateral trade rules and other elements of international economic law such as bilateral investment agreements, influence how countries (and, hence, the people and firms that live and operate within them) transact, invest, work, and, ultimately, develop. Trade and investment regimes determine the extent of economic integration, competition rules affect economic efficiency, intellectual property rights matter for innovation, and environmental and labor rules contribute to environmental and social outcomes. This database provides the tools to analyze these new dimensions of integration to better identify the content and consequences of DTAs.</p> None Deep Trade Agreements, trade agreements, reciprocal agreements, bilateral agreements, trade, investment, labor, intellectual property rights, environment, https://datatopics.worldbank.org/dta/about-the-project.html

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p> </p> <p _msthash="55791" _msttexthash="5084885">1. Qu’est-ce que l’impôt sur les gains en capital?</p> <p _msthash="55792" _msttexthash="7134985">2. Le concept de retenue d’impôt à la source (TDS) et les normes de retenue à la source.</p> <p _msthash="55793" _msttexthash="29427463">3. Quelle est la controverse entourant l’accord Vodafone-Hutch-Essar? Jugement de la Cour suprême, clarification dans la Loi de l’impôt sur le revenu.</p> <p _msthash="55794" _msttexthash="2806440">4. Règles générales anti-évitement (RGAE), Parthsarthi Shome Panel</p> <p _msthash="55795" _msttexthash="50796226">5. Qu’est-ce que le problème des prix de transfert de Vodafone? Comment la sous-évaluation des actions affecte-t-elle les recettes fiscales du gouvernement? Ordonnance de la Haute Cour de Bombay en faveur de Vodafone et décision du gouvernement Modi de ne pas poursuivre cette affaire devant la Cour suprême.</p> <p _msthash="55796" _msttexthash="152242077">6. Litige Nokia : conflit sur l’impôt sur les redevances avec l’Union et le paiement de la TVA avec le gouvernement de l’État 7. Deux types d’accords d’évitement de la double imposition (DTAA) : le modèle At et destination et le modèle at source. 8. Qu’est-ce que l’impérialisme fiscal ? Comment les pays du premier monde en bénéficient-ils?</p> <p>&nbsp;</p> <p>1. What is capital gains tax?</p> <p>2. The concept of tax deduction at source (TDS) and withholding tax norms.</p> <p>3. What is the controversy surrounding Vodafone-Hutch-Essar Deal? Supreme Court judgement, clarification in the income tax act.</p> <p>4. General anti-avoidance rules (GAAR), Parthsarthi Shome Panel</p> <p>5. What is Vodafone transfer pricing issue? How does undervaluation of shares affect Government&rsquo;s tax revenue? Order of Bombay High Court in favor of Vodafone and decision of Modi Government not to pursue this matter further in Supreme Court.</p> <p>6. Nokia Dispute: Royalty tax row with Union and VAT-payment dispute with the State government 7. Two types of double taxation avoidance agreements (DTAA): At and destination model and at source model. 8. What is fiscal imperialism? How do first world countries benefit from it?</p> None Vodafonease, transfer pricing, TP, capital gains, GAAR, General anti-avoidance rules, treaty shopping, tax treaties, tax avoidance, double tax agreements, tax treaty, https://www.youtube.com/watch?v=8AHXK5zN718&list=RDLVIsz8STdxusM&index=23

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all None None transfer pricing, corporate income tax, financial transactions, guidelines, MNE, MNEs, MNC, MNCs, Group structure, domestic laws, domestic legislation, https://www.youtube.com/watch?v=b1JQcC1y0o0&list=RDLVIsz8STdxusM&index=25

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all None None Introduction to transfer pricing, OECD, Transfer Pricing, Guidelines, Transfer pricing, methods, Customs, valuation, arm's length principle, https://www.youtube.com/watch?v=mUU6h0XOSvY

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all <p _msthash="55644" _msttexthash="207736308">Le paysage des prix de transfert a changé et évolué au-delà de toute reconnaissance au cours des 12 derniers mois, avec l’introduction de nouvelles réglementations en matière de prix de transfert au Royaume d’Arabie saoudite et au Qatar et la mise à jour de la réglementation TP en Égypte. Les Émirats arabes unis ont introduit des réglementations sur les déclarations pays par pays (CbCR) et les substances économiques, et d’autres pays du Moyen-Orient devraient très probablement faire de même dans un proche avenir.</p> <p _msthash="55645" _msttexthash="59419295">Avec un nombre croissant de pays du Moyen-Orient introduisant une législation sur la TP, la TP devient complexe et critique. Cette complexité croissante pour les entreprises sortantes et entrantes du Moyen-Orient a fait des controverses TP une réalité dans les activités quotidiennes de nombreuses multinationales au Moyen-Orient.</p> <p _msthash="55646" _msttexthash="185410355">Nous avions planifié notre conférence régionale sur les prix de transfert en mars, mais à la lumière des récents développements et préoccupations concernant le coronavirus (COVID-19), nous avons déplacé notre conférence vers un format numérique en divisant le contenu en cinq vidéos hebdomadaires où nous examinons les développements régionaux de la TP, les points de vue mondiaux sur les développements, les audits et les controverses de l’OCDE, le secteur des services financiers, et le cadre des prix de transfert de groupe.</p> <p _msthash="55647" _msttexthash="5721183">Vous pouvez accéder à l’enregistrement sur chaque sujet ci-dessous:</p> <h3 _msthash="55648" _msttexthash="1575756">Développements régionaux de la TP : 12 mois après</h3> <p> </p> <h3 _msthash="55649" _msttexthash="6596252">Vues d’ensemble - Développements de l’OCDE</h3> <p> </p> <h3 _msthash="55650" _msttexthash="730327">Vérifications et controverse</h3> <p> </p> <h3 _msthash="55651" _msttexthash="1078987">Mise à jour sur les services financiers</h3> <p> </p> <h3 _msthash="55652" _msttexthash="953420">Cadre des prix de transfert de groupe</h3> <p> </p> <h2 _msthash="55653" _msttexthash="255125">Contactez-nous</h2> <p><img _mstalt="279669" alt="Husain Miyasaheb" src="./material-2023-07-12trans_files/husain-miyasaheb-2021.jpeg.pwcimage.105.105.jpg"/></p> <p _msthash="55654" _msttexthash="279669">Husain Miyasaheb</p> <p _msthash="55655" _msttexthash="2266680">Associé, Prix de transfert au Moyen-Orient, PwC Moyen-Orient</p> <p _msthash="55656" _msttexthash="201097">Tél: +966 56 143 0843</p> <p><a href="https://www.linkedin.com/in/cahusain/" target="_blank"><img src="data:image/gif;base64,R0lGODlhGAAYALMAAACJ0KDT7UCn3PD4/HC95RCQ01Cu3zCf2cDi84DE6P///5DM6yCY1mC14v///wAAACH5BAEHAA4ALAAAAAAYABgAAAReEMhJq7046827/xWRHCCVKMrAlBKCKgILnOkqN6O8FYJQaDQFwIVqvBSLTHB4bBowSyIKMXgFoC8migBgvBBYlFYo+YaF0on5Es2Wp+exGs7Opt8KcF18B6x1gIEbEQA7"/></a><a _msthash="55657" _msttexthash="564538" href="javascript:void(0);" onclick="openContactUrl('/content/pwc/m1/en/contacts/h/husain-miyasaheb','Husain','Miyasaheb','L2NvbnRlbnQvZGFtL3B3Yy9tMS9lbi9jb250ZW50LWZyYWdtZW50cy9jb250YWN0cy9oL2h1c2Fpbi1taXlhc2FoZWI=','false')" target="_self">Messagerie électronique</a></p> <p><img _mstalt="229268" alt="Safae Guennoun" src="./material-2023-07-12trans_files/safae-guennoun.jpg.pwcimage.105.105.jpg"/></p> <p _msthash="55658" _msttexthash="229268">Safae Guennoun</p> <p _msthash="55659" _msttexthash="2266680">Associé, Prix de transfert au Moyen-Orient, PwC Moyen-Orient</p> <p _msthash="55660" _msttexthash="203333">Tél: +971 56 547 5365</p> <p><a href="https://www.linkedin.com/in/sgafuen/" target="_blank"><img src="data:image/gif;base64,R0lGODlhGAAYALMAAACJ0KDT7UCn3PD4/HC95RCQ01Cu3zCf2cDi84DE6P///5DM6yCY1mC14v///wAAACH5BAEHAA4ALAAAAAAYABgAAAReEMhJq7046827/xWRHCCVKMrAlBKCKgILnOkqN6O8FYJQaDQFwIVqvBSLTHB4bBowSyIKMXgFoC8migBgvBBYlFYo+YaF0on5Es2Wp+exGs7Opt8KcF18B6x1gIEbEQA7"/></a><a _msthash="55661" _msttexthash="564538" href="javascript:void(0);" onclick="openContactUrl('/content/pwc/m1/en/contacts/s/safae-guennoun','Safae','Guennoun','L2NvbnRlbnQvZGFtL3B3Yy9tMS9lbi9jb250ZW50LWZyYWdtZW50cy9jb250YWN0cy9zL3NhZmFlLWd1ZW5ub3Vu','false')" target="_self">Messagerie électronique</a></p> <p>The Transfer Pricing landscape has changed and evolved beyond all recognition in the last 12 months, with the introduction of new transfer pricing regulations in the Kingdom of Saudi Arabia and Qatar and the update of the TP regulations in Egypt. The UAE has introduced Country by Country Reporting (CbCR) and Economic Substance regulations, with other countries in the Middle East very likely to follow suit in the near future.</p> <p>With an increasing number of Middle East countries introducing TP legislation, TP is becoming complex and critical. This growing complexity for outbound and inbound Middle East corporations has made TP controversies a reality in many multinational companies&rsquo; day-to-day businesses in the Middle East.</p> <p>We had planned our Transfer Pricing Regional Conference in March but in light of the recent developments and concerns around the coronavirus (COVID-19), we moved our conference to a digital format splitting the content into five weekly videos where we look at the regional TP developments, the global views on OECD developments, audits and controversy, the Financial Services industry, and group transfer pricing framework.</p> <p>You can access the recording on each topic below:</p> <h3>Regional TP developments: 12 months on</h3> <p>&nbsp;</p> <h3>Global Views - OECD Developments</h3> <p>&nbsp;</p> <h3>Audits and Controversy</h3> <p>&nbsp;</p> <h3>Financial Services Update</h3> <p>&nbsp;</p> <h3>Group Transfer Pricing Framework</h3> <p>&nbsp;</p> <h2>Contact us</h2> <p><img alt="Husain Miyasaheb" src="https://www.pwc.com/m1/en/people/partners/husain-miyasaheb-2021.jpeg.pwcimage.105.105.jpg" /></p> <p>Husain Miyasaheb</p> <p>Partner, Middle East Transfer Pricing, PwC Middle East</p> <p>Tel: +966 56 143 0843</p> <p><a href="https://www.linkedin.com/in/cahusain/" target="_blank"><img src="data:image/gif;base64,R0lGODlhGAAYALMAAACJ0KDT7UCn3PD4/HC95RCQ01Cu3zCf2cDi84DE6P///5DM6yCY1mC14v///wAAACH5BAEHAA4ALAAAAAAYABgAAAReEMhJq7046827/xWRHCCVKMrAlBKCKgILnOkqN6O8FYJQaDQFwIVqvBSLTHB4bBowSyIKMXgFoC8migBgvBBYlFYo+YaF0on5Es2Wp+exGs7Opt8KcF18B6x1gIEbEQA7" /></a><a href="javascript:void(0);" onclick="openContactUrl('/content/pwc/m1/en/contacts/h/husain-miyasaheb','Husain','Miyasaheb','L2NvbnRlbnQvZGFtL3B3Yy9tMS9lbi9jb250ZW50LWZyYWdtZW50cy9jb250YWN0cy9oL2h1c2Fpbi1taXlhc2FoZWI=','false')" target="_self">Email</a></p> <p><img alt="Safae Guennoun" src="https://www.pwc.com/m1/en/people/photos/safae-guennoun.jpg.pwcimage.105.105.jpg" /></p> <p>Safae Guennoun</p> <p>Partner, Middle East Transfer Pricing, PwC Middle East</p> <p>Tel: +971 56 547 5365</p> <p><a href="https://www.linkedin.com/in/sgafuen/" target="_blank"><img src="data:image/gif;base64,R0lGODlhGAAYALMAAACJ0KDT7UCn3PD4/HC95RCQ01Cu3zCf2cDi84DE6P///5DM6yCY1mC14v///wAAACH5BAEHAA4ALAAAAAAYABgAAAReEMhJq7046827/xWRHCCVKMrAlBKCKgILnOkqN6O8FYJQaDQFwIVqvBSLTHB4bBowSyIKMXgFoC8migBgvBBYlFYo+YaF0on5Es2Wp+exGs7Opt8KcF18B6x1gIEbEQA7" /></a><a href="javascript:void(0);" onclick="openContactUrl('/content/pwc/m1/en/contacts/s/safae-guennoun','Safae','Guennoun','L2NvbnRlbnQvZGFtL3B3Yy9tMS9lbi9jb250ZW50LWZyYWdtZW50cy9jb250YWN0cy9zL3NhZmFlLWd1ZW5ub3Vu','false')" target="_self">Email</a></p> None PwC, Saudi Arabia, Qatar, TP, transfer pricing, Egypt, UAE, Country by Country Reporting, CbCR, Economic Substance, the Middle East, financial services sector, audits, audit, https://www.pwc.com/m1/en/events/transfer-pricing-virtual-conference-webinar-series.html

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course high language proficiency None all <h2 _msthash="55585" _msttexthash="429793">Ce que vous apprendrez</h2> <ul> <li> <p _msthash="55586" _msttexthash="260286">Cadre juridique</p> </li> <li> <p _msthash="55587" _msttexthash="742482">Principe de pleine concurrence</p> </li> <li> <p _msthash="55588" _msttexthash="456586">Analyse fonctionnelle</p> </li> <li> <p _msthash="55589" _msttexthash="10643620">Identifier et expliquer l’impact des prix de transfert sur les entreprises ayant des activités multinationales.</p> </li> <li> <p _msthash="55590" _msttexthash="9280830">Décrire et illustrer les questions éthiques et morales soulevées par les pratiques actuelles en matière de prix de transfert.</p> </li> <li> <p _msthash="55591" _msttexthash="10542116">Évaluer et comparer de manière critique les différentes règles et réglementations en matière de prix de transfert dans les pays clés.</p> </li> <li> <p _msthash="55592" _msttexthash="5616741">Traiter des concepts juridiques complexes et de la jurisprudence clé liée aux prix de transfert.</p> </li> <li> <p _msthash="55593" _msttexthash="34225139">Expliquer et critiquer les sections relatives aux prix de transfert dans le cadre du Modèle de convention fiscale des Nations Unies et de l’OCDE, en se référant spécifiquement aux articles 7, 9, 10, 11 et 12.</p> </li> <li> <p _msthash="55594" _msttexthash="6297161">Analyser, critiquer et synthétiser des concepts complexes relatifs au principe de pleine concurrence.</p> </li> <li> <p _msthash="55595" _msttexthash="43489290">Expliquer le terme « analyse fonctionnelle » tel qu’il est énoncé dans les Principes directeurs de l’OCDE et être en mesure de fournir un aperçu critique des différentes étapes requises pour effectuer une analyse fonctionnelle.</p> </li> </ul> <h2>What you&#39;ll learn</h2> <ul> <li> <p>Legal Framework</p> </li> <li> <p>Arm&#39;s Length Principle</p> </li> <li> <p>Functional Analysis</p> </li> <li> <p>Identify and explain how transfer pricing impacts companies with multinational operations.</p> </li> <li> <p>Describe and illustrate the ethical and moral issues raised by present-day transfer pricing practices.</p> </li> <li> <p>Critically evaluate and compare different transfer pricing rules and regulations in key countries.</p> </li> <li> <p>Deal with complex legal concepts and key case law related to Transfer Pricing.</p> </li> <li> <p>Explain and critique sections relating to Transfer Pricing within the United Nations and OECD Model Tax Convention, with specific reference to Articles 7, 9, 10, 11 and 12.</p> </li> <li> <p>Analyse, critically reflect on and synthesise complex concepts relating to the Arm&rsquo;s length principle.</p> </li> <li> <p>Explain the term, Functional Analysis, as set out in the OECD Guidelines and be able to provide a critical outline of the various steps required to conduct a Functional Analysis.</p> </li> </ul> None udemy, transfer pricing, Arm's Length Principle, UN model, OECD model, tax policy, ethics, case law, https://www.udemy.com/course/transfer-pricing-masterclass-part-1/

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="55546" _msttexthash="278706831">Au cours de cette session du Forum sur l’innovation en matière de prix de transfert 2014, les responsables des prix de transfert d’Agilent et de Thomson Reuters discutent du plan d’action de l’OCDE, d’une approche à deux niveaux de la documentation des prix de transfert et de l’exploitation de la technologie pour garder une longueur d’avance. Pour plus d’informations sur le logiciel et les services de prix de transfert ONESOURCE de Thomson Reuters, veuillez visiter : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbFlTREl2bWp0ZVVxeElkTjdoTGNDdDZzMHg0d3xBQ3Jtc0ttSldfVlhUbUJiRjc0WG02MHBMenZhZnV2c3JjTGRYUGlza0FSYlMwRFNyTnRXQWY2YU1tWGluNnlkbHNEVVZ0VGFtS0dZdUNaVFVTVmtGY0hRYTZxdjVMMmE3Y1p6UjhCSFo5MnhSQzJWc0l0OE16OA&amp;q=http%3A%2F%2Ftmsnrt.rs%2F1r95Csc&amp;v=Isz8STdxusM" rel="nofollow" target="_blank">http://tmsnrt.rs/1r95Csc</a></p> <p>During this session at the 2014 Transfer Pricing Innovation Forum, transfer pricing leaders from Agilent and Thomson Reuters discuss the OECD&rsquo;s Action plan, a two-tiered approach to transfer pricing documentation, and leveraging technology to stay ahead of the curve. For more information about Thomson Reuters ONESOURCE Transfer Pricing software and services, please visit: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbFlTREl2bWp0ZVVxeElkTjdoTGNDdDZzMHg0d3xBQ3Jtc0ttSldfVlhUbUJiRjc0WG02MHBMenZhZnV2c3JjTGRYUGlza0FSYlMwRFNyTnRXQWY2YU1tWGluNnlkbHNEVVZ0VGFtS0dZdUNaVFVTVmtGY0hRYTZxdjVMMmE3Y1p6UjhCSFo5MnhSQzJWc0l0OE16OA&amp;q=http%3A%2F%2Ftmsnrt.rs%2F1r95Csc&amp;v=Isz8STdxusM" rel="nofollow" target="_blank">http://tmsnrt.rs/1r95Csc</a></p> None Transfer Pricing, Thomson Reuters, OECD, pillar 1, pillar 2, pillar one, pillar two, transfer pricing documentation, leveraging technology, Transfer Pricing software, https://www.youtube.com/watch?v=Isz8STdxusM

international taxation beps / pillar 1 / pillar 2, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all <p> </p> <p _msthash="55507" _msttexthash="14932320">Une mise à jour sur le paysage actuel de la TP et les développements récents au sein de l’OCDE, par Marlen Sáenz.</p> <h2> </h2> <p>&nbsp;</p> <p>An update on the current TP landscape and recent developments within the OECD, by Marlen S&aacute;enz.</p> <h2>&nbsp;</h2> None transfer pricing, 2018, TP, recent developments, OECD, https://www.youtube.com/watch?v=8-JlmQFxRJk

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all <p _msthash="55469" _msttexthash="9290112">Couverture enregistrée des délibérations du Comité spécial des comptes publics. Enregistré à partir de BBC Parliament 25/12/2012.</p> <p>Recorded coverage of Public Accounts Select Committee proceedings. Recorded from BBC Parliament 25/12/2012.</p> None Google, source tax, digital tax, tax in the digital economy, HMRC, United Kingdom, UK, domestic revenue mobilisation, https://www.youtube.com/watch?v=B9-BZ4TeAg0&list=RDLVIsz8STdxusM&index=13

international taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="55430" _msttexthash="727392120">Les grandes entreprises rentables peuvent réduire leur facture d’impôt sur les sociétés à presque rien. Tim Bennett explique comment ils le gèrent. Visitez <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUlKR2VDWGZsMWI3TVk2RjBSS0w1UjhTYmtSZ3xBQ3Jtc0tsbGJFZXJuMTVhdVM3dXBuTlFxVFdMS2hBZGNKQjF0OFlzekI4QjFSSG5sZXQtLTZCVF9tVGIxZkIyLXJfY240Q0haT1ZjQ0l3amVyQ1BYUjRvNDY4MjNoWlk0UHZvNnBxaVFDX3JHX3NZa0NXZjl4SQ&amp;q=http%3A%2F%2Fmoneyweek.com%2Fyoutube&amp;v=Th4fxMFRIt0" rel="nofollow" target="_blank">http://moneyweek.com/youtube</a> pour des vidéos supplémentaires introuvables sur YouTube. Les vidéos MoneyWeek sont conçues pour vous aider à devenir un meilleur investisseur et pour vous donner une meilleure compréhension des marchés. Ils s’adressent aussi bien aux débutants qu’aux investisseurs plus expérimentés. Dans toutes nos vidéos, nous expliquons les choses d’une manière facile à comprendre. Certaines vidéos portent sur des idées et des concepts importants. D’autres portent sur des histoires et des thèmes d’investissement dans les nouvelles. L’accent est mis sur la clarté et la brièveté. Nous ne voulons pas perdre votre temps avec une vidéo de 20 minutes qui pourrait facilement être beaucoup plus courte.</p> <p>Big, profitable companies can reduce their corporation tax bill to almost nothing. Tim Bennett explains how they manage it. Visit <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUlKR2VDWGZsMWI3TVk2RjBSS0w1UjhTYmtSZ3xBQ3Jtc0tsbGJFZXJuMTVhdVM3dXBuTlFxVFdMS2hBZGNKQjF0OFlzekI4QjFSSG5sZXQtLTZCVF9tVGIxZkIyLXJfY240Q0haT1ZjQ0l3amVyQ1BYUjRvNDY4MjNoWlk0UHZvNnBxaVFDX3JHX3NZa0NXZjl4SQ&amp;q=http%3A%2F%2Fmoneyweek.com%2Fyoutube&amp;v=Th4fxMFRIt0" rel="nofollow" target="_blank">http://moneyweek.com/youtube</a> for extra videos not found on YouTube. MoneyWeek videos are designed to help you become a better investor, and to give you a better understanding of the markets. They&rsquo;re aimed at both beginners and more experienced investors. In all our videos we explain things in an easy-to-understand way. Some videos are about important ideas and concepts. Others are about investment stories and themes in the news. The emphasis is on clarity and brevity. We don&rsquo;t want to waste your time with a 20-minute video that could easily be so much shorter.</p> None starbucks, treaty shopping, services fees, royalties, marketing, fees, allocation of fees, tax treaty, international taxation, international tax, tax avoidance, taxation in the digital economy, https://www.youtube.com/watch?v=Th4fxMFRIt0&list=RDLVIsz8STdxusM&index=15

international taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership all webinar/lecture high language proficiency None all <p _msthash="55391" _msttexthash="102963380">Le Rwanda comble les lacunes qui permettent #taxerosion. Qu’est-ce que cela signifie pour l’avenir de votre entreprise? Ce webinaire vise à fournir des informations juridiques et fiscales sur les développements TP au Rwanda et ce qu’ils signifient pour l’avenir de votre entreprise.</p> <p>Rwanda is closing loopholes that allow #taxerosion. What does this mean for the future of your business? This webinar aims to provide legal and tax insights into TP developments in Rwanda and what they mean for the future of your business.</p> east africa Rwanda, domestic law, domestic legislation, transfer pricing, loopholes, tax avoidance, tax evasion, https://www.ensafrica.com/videos/detail/165/webinar-transfer-pricing-developments-in-rwan

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, transfer pricing & supply chains medium databandwith course medium language proficiency None all <p _msthash="55351" _msttexthash="34384220">Dans cette première partie d’une série en 2 parties, M. A.J. Bamidele et Taiwo Oyedele brisent les barrières de la connaissance en expliquant dans un langage simple la signification et le fonctionnement des prix de transfert dans la fiscalité.</p> <p>In this first part of a 2-part serial, Mr A.J. Bamidele and Taiwo Oyedele break down the knowledge barriers by explaining in simple language the meaning and workings of Transfer Pricing in taxation.</p> None transfer pricing, tp, africa, principles transfer pricing, domestic law, tax law, legal requirements, https://www.youtube.com/watch?v=E_e6aA5k9ao

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <h2 _msthash="55192" _msttexthash="307762">Ce cours comprend:</h2> <p><img alt="" src="./material-2023-07-12trans_files/video-1x.eba4149d52e502baf9f845f539a6afa1.png" style="height:40px; width:40px"/></p> <p _msthash="55193" _msttexthash="258531">1 heure de vidéo</p> <p><img alt="" src="./material-2023-07-12trans_files/articles+resources-1x.eb20290c3a7c081e56e25481ec5ad1d7.png" style="height:40px; width:40px"/></p> <p _msthash="55194" _msttexthash="449267">4 articles + ressources</p> <p><img alt="" src="./material-2023-07-12trans_files/certificate-1x.85b1063f36f36b7facb0efe3de64ea30.png" style="height:40px; width:40px"/></p> <p _msthash="55195" _msttexthash="2461264">Certificat d’achèvement</p> <h2 _msthash="55196" _msttexthash="133575">Exigences</h2> <ul> <li> <p _msthash="55197" _msttexthash="41166112">Une expérience de l’impôt sur le revenu des sociétés et une connaissance de base de la fiscalité internationale et des échanges entre entités juridiques au sein d’une entreprise multinationale sont utiles.</p> </li> </ul> <h2 _msthash="55198" _msttexthash="183612">Description</h2> <p _msthash="55199" _msttexthash="194623091">Les prix de transfert mondiaux, c’est-à-dire le prix auquel une entreprise transfère des biens, des propriétés et des services à des entreprises associées, ont une incidence directe sur la rentabilité et l’obligation fiscale d’une entreprise. Pour cette raison, les prix de transfert mondiaux font l’objet d’une surveillance accrue alors que de plus en plus de gouvernements cherchent à augmenter leurs recettes fiscales.</p> <p _msthash="55200" _msttexthash="278542888">Enseigné par David Galmaski, expert en prix de transfert et responsable financier, ce cours explique la nature et les implications de la politique mondiale en matière de prix de transfert, donne un aperçu de l’OCDE et de son rôle de gouvernance auprès des autorités fiscales mondiales, et présente des exemples concrets de « bien faire les choses », d’un point de vue commercial, fiscal et fiduciaire. Vous entendez également l’expérience directe de l’instructeur avec les EMN et les lacunes identifiées dans les politiques existantes.</p> <p _msthash="55201" _msttexthash="1016418">Le contenu supplémentaire comprend :</p> <ul> <li> <p _msthash="55202" _msttexthash="3939247">Cycle de vie d’une politique globale de prix de transfert</p> </li> <li> <p _msthash="55203" _msttexthash="63983673">Étapes du processus, y compris l’analyse fonctionnelle, la caractérisation de l’entreprise, la politique fiscale et la compatibilité, l’analyse des comparables, la sélection des méthodes, la documentation contemporaine et la mise à jour et la maintenance continues</p> </li> <li> <p _msthash="55204" _msttexthash="8819694">L’environnement actuel en ce qui concerne les vérifications des recettes et les vérifications des prix de transfert</p> </li> <li> <p _msthash="55205" _msttexthash="20690332">Les risques juridiques et fiscaux potentiels résultant d’une politique de prix de transfert défectueuse ainsi que les risques de double imposition potentielle.</p> </li> </ul> <h2 _msthash="55206" _msttexthash="1757561">À qui s’adresse ce cours:</h2> <ul> <li _msthash="55207" _msttexthash="5479552">Toute personne en finance, comptabilité, commerce international ou dans des domaines connexes.</li> </ul> <p _msthash="55208" _msttexthash="6344078">3 sections • 8 conférences • 52m de longueur totale</p> <p _msthash="55209" _msttexthash="780013">Développer toutes les sections</p> <h3 _msthash="55210" _msttexthash="4149704">Introduction6 conférences • 53min</h3> <ul> <li> <p _msthash="55211" _msttexthash="6870396">Introduction aux prix de transfert mondiaux de l’OCDE</p><font _msthash="55212" _mstmutation="1" _msttexthash="145899"> Aperçu10:43</font></li> <li> <p _msthash="55213" _msttexthash="812656">Environnement actuel et risques</p><font _msthash="55214" _mstmutation="1" _msttexthash="30628"> 08:22</font></li> <li> <p _msthash="55215" _msttexthash="4365036">Élaboration d’une politique en matière de prix de transfert</p><font _msthash="55216" _mstmutation="1" _msttexthash="30121"> 07:01</font></li> <li> <p _msthash="55217" _msttexthash="7156019">Étapes de l’élaboration d’une politique de prix de transfert</p><font _msthash="55218" _mstmutation="1" _msttexthash="30719"> 06:15</font></li> <li> <p _msthash="55219" _msttexthash="2282332">Gestion des modifications apportées à une stratégie de TP</p><font _msthash="55220" _mstmutation="1" _msttexthash="30862"> 11:19</font></li> <li> <p _msthash="55221" _msttexthash="4025515">Le cycle de développement des processus TP et les avantages de bien faire les choses</p><font _msthash="55222" _mstmutation="1" _msttexthash="31590"> 08:56</font></li> </ul> <h3 _msthash="55223" _msttexthash="6291701">Matériel d’appui2 conférences • 1min</h3> <ul> <li> <p _msthash="55224" _msttexthash="3575481">Diapositives : Élaboration, mise en œuvre et documentation des politiques</p><font _msthash="55225" _mstmutation="1" _msttexthash="29393"> 00:01</font></li> <li> <p _msthash="55226" _msttexthash="7732348">Glossaire/Index de l’élaboration, de la mise en œuvre et de la documentation des politiques</p><font _msthash="55227" _mstmutation="1" _msttexthash="29393"> 00:01</font></li> </ul> <h3 _msthash="55228" _msttexthash="4450459">Révision et test0 conférences • 0min</h3> <ul> <li> <p _msthash="55229" _msttexthash="390286">Questions de la revue</p> <p _msthash="55230" _msttexthash="10375651">Questions de l’examen : Prix de transfert mondiaux Partie 1 : Élaboration, mise en œuvre et documentation des politiques</p><font _msthash="55231" _mstmutation="1" _msttexthash="161070"> 3 questions</font></li> <li> <p _msthash="55232" _msttexthash="125723">EXAMEN FINAL</p> <p _msthash="55233" _msttexthash="7136961">EXAMEN FINAL : Prix de transfert mondiaux Partie 1 : Élaboration, mise en œuvre et documentation des politiques</p> </li> </ul> <h2 _msthash="55234" _msttexthash="215150">Instructeurs</h2> <p><a _msthash="55235" _msttexthash="451321" href="https://www.udemy.com/user/illumeo/">Apprentissage Illumeo</a></p> <p _msthash="55236" _msttexthash="2587819">Cours condensés et efficaces pour les professionnels occupés</p> <p><a href="https://www.udemy.com/user/illumeo/"><img _mstalt="283114" alt="Illumeo Learning" src="./material-2023-07-12trans_files/32504146_ea54.jpg" style="height:64px; width:64px"/></a></p> <ul> <li> <p _msthash="55237" _msttexthash="3682276">4.1 Qualification de l’instructeur</p> </li> <li> <p _msthash="55238" _msttexthash="107211">22 286 avis</p> </li> <li> <p _msthash="55239" _msttexthash="255645">69 905 étudiants</p> </li> <li> <p _msthash="55240" _msttexthash="98839">323 Cours</p> </li> </ul> <p _msthash="55241" _msttexthash="66303276">Illumeo, incorporée en 2009, révolutionne le monde caché de l’apprentissage en entreprise. Illumeo travaille avec des professionnels de l’entreprise et des organisations de toutes tailles pour développer les compétences et les capacités qui aident chacun à être un expert dans son travail.</p> <p _msthash="55242" _msttexthash="229500037">Basée dans la Silicon Valley, en Californie, Illumeo sert des milliers d’entreprises et de professionnels dans les domaines de la finance, de la comptabilité, des ressources humaines, des ventes et du marketing. La plateforme propose des évaluations, des analyses de compétences comparatives de l’industrie, des centaines de cours développés par des experts, des outils collaboratifs et la possibilité pour les entreprises d’auto-publier des cours internes qui favorisent la rétention et la diffusion des connaissances institutionnelles.</p> <p _msthash="55243" _msttexthash="14154868">Illumeo est le lieu de la gestion de l’expertise et nous sommes dédiés à la proposition que <strong _istranslated="1">chacun peut être un expert dans son travail</strong>.</p> <p _msthash="55244" _msttexthash="231998">Afficher moins</p> <p><a _msthash="55245" _msttexthash="476567" href="https://www.udemy.com/user/david-gamalski/">David Gamalski (Illumeo)</a></p> <p><a href="https://www.udemy.com/user/david-gamalski/"><img _mstalt="476567" alt="David Gamalski (Illumeo)" src="./material-2023-07-12trans_files/37767966_307d.jpg" style="height:64px; width:64px"/></a></p> <ul> <li> <p _msthash="55246" _msttexthash="3682744">4.5 Qualification de l’instructeur</p> </li> <li> <p _msthash="55247" _msttexthash="253253">43 commentaires</p> </li> <li> <p _msthash="55248" _msttexthash="211575">127 étudiants</p> </li> <li> <p _msthash="55249" _msttexthash="77194">1 cours</p> </li> </ul> <p _msthash="55250" _msttexthash="67006576">M. Gamalski est directeur chez DAG Financial and Business Consulting, où il fournit des services de directeur financier par intérim, de conception et de mise en œuvre de prix de transfert mondiaux, de services de gestion de projet et de services d’étalonnage de la comptabilité analytique.</p> <p _msthash="55251" _msttexthash="52866528">L’expérience professionnelle comprend le directeur financier au directeur financier au sein d’entreprises multinationales de plusieurs milliards de dollars, notamment Honeywell Aerospace, Paradigm Precision, Power-one, MicroAge, Chromalloy et Information Network Corporation.</p> <p _msthash="55252" _msttexthash="125053812">M. Gamalski est CPA - Certified Public Accountant, CGMA - Chartered Global Management Accountant et CTS - Certified Transfer Pricing Specialist. Il est un membre actif de l’AICAP - American Institute of Certified Public Accountants, de l’ASCPA - Arizona Society of Certified Public Accountants et de l’AAFM - American Academy of Financial Management.</p> <h2>This course includes:</h2> <p><img alt="" src="https://www.udemy.com/staticx/udemy/js/webpack/video-1x.eba4149d52e502baf9f845f539a6afa1.png" style="height:40px; width:40px" /></p> <p>1 hour of video</p> <p><img alt="" src="https://www.udemy.com/staticx/udemy/js/webpack/articles+resources-1x.eb20290c3a7c081e56e25481ec5ad1d7.png" style="height:40px; width:40px" /></p> <p>4 articles + resources</p> <p><img alt="" src="https://www.udemy.com/staticx/udemy/js/webpack/certificate-1x.85b1063f36f36b7facb0efe3de64ea30.png" style="height:40px; width:40px" /></p> <p>Certificate of completion</p> <h2>Requirements</h2> <ul> <li> <p>Experience with corporate income tax and a basic knowledge of international tax and exchange between legal entities within a Multi- National Enterprise is helpful.</p> </li> </ul> <h2>Description</h2> <p>Global transfer pricing&mdash;the price at which an enterprise transfers goods, properties and services to associated enterprises&mdash;directly impacts a company&rsquo;s profitability and tax liability. For this reason, global transfer pricing is under increasing scrutiny as more governments seek to increase their tax revenues.</p> <p>Taught by transfer pricing expert and finance leader David Galmaski, this course explains the nature and implications of global transfer pricing policy, provides an overview of the OECD and its governing role with global tax authorities, and presents real-world examples of &ldquo;getting it right,&rdquo; from a business, taxation, and fiduciary perspective. You also hear the instructor&rsquo;s first-hand experience with MNEs and the gaps identified within existing policies.</p> <p>Additional content includes:</p> <ul> <li> <p>Life cycle of a global transfer pricing policy</p> </li> <li> <p>Process steps, including functional analysis, business characterization, tax policy and compatibility, comparables analysis, method selection, contemporaneous documentation, and ongoing update and maintenance</p> </li> <li> <p>The current environment with respect to revenue audits and transfer pricing audits</p> </li> <li> <p>The potential legal and tax exposures resulting from a faulty transfer pricing policy as well as the risks of potential double taxation.</p> </li> </ul> <h2>Who this course is for:</h2> <ul> <li>Anyone Finance, Accounting, International Business, or related fields.</li> </ul> <p>3 sections&nbsp;&bull;&nbsp;8 lectures&nbsp;&bull;&nbsp;52m&nbsp;total length</p> <p>Expand all sections</p> <h3>Introduction6 lectures&nbsp;&bull;&nbsp;53min</h3> <ul> <li> <p>Introduction to OECD Global Transfer Pricing</p> Preview10:43</li> <li> <p>Current Environment and Risks</p> 08:22</li> <li> <p>Transfer Pricing Policy Development</p> 07:01</li> <li> <p>Steps for Developing a Transfer Pricing Policy</p> 06:15</li> <li> <p>Managing Change to a TP Policy</p> 11:19</li> <li> <p>TP Process Development Cycle and the Benefits of Doing It Right</p> 08:56</li> </ul> <h3>Supporting Materials2 lectures&nbsp;&bull;&nbsp;1min</h3> <ul> <li> <p>Slides: Policy Development, Implementation and Documentation</p> 00:01</li> <li> <p>Policy Development, Implementation and Documentation Glossary/Index</p> 00:01</li> </ul> <h3>Review and Test0 lectures&nbsp;&bull;&nbsp;0min</h3> <ul> <li> <p>Review Questions</p> <p>Review Questions: Global Transfer Pricing Part 1: Policy Development, Implementation and Documentation</p> 3 questions</li> <li> <p>FINAL EXAM</p> <p>FINAL EXAM: Global Transfer Pricing Part 1: Policy Development, Implementation and Documentation</p> </li> </ul> <h2>Instructors</h2> <p><a href="https://www.udemy.com/user/illumeo/">Illumeo Learning</a></p> <p>Condensed and Efficient Courses for Busy Professionals</p> <p><a href="https://www.udemy.com/user/illumeo/"><img alt="Illumeo Learning" src="https://img-c.udemycdn.com/user/200_H/32504146_ea54.jpg" style="height:64px; width:64px" /></a></p> <ul> <li> <p>4.1 Instructor Rating</p> </li> <li> <p>22,286 Reviews</p> </li> <li> <p>69,905 Students</p> </li> <li> <p>323 Courses</p> </li> </ul> <p>Illumeo, incorporated in 2009, is revolutionizing the hide-bound world of corporate learning. Illumeo works with corporate professionals and organizations of all sizes to build the skills and capabilities that help everyone be an expert at their job.</p> <p>Based in Silicon Valley, CA, Illumeo serves thousands of corporations and corporate professionals across Finance, Accounting, Human Resources, Sales and Marketing. The platform offers assessments, industry-benchmarked competency analyses, hundreds of expert-developed courses, collaborative tools, and the ability for companies to self-publish internal courses that promote institutional knowledge retention and dissemination.</p> <p>Illumeo is the place for expertise management and we are dedicated to the proposition that&nbsp;<strong>everyone can be an expert at their job</strong>.</p> <p>Show less</p> <p><a href="https://www.udemy.com/user/david-gamalski/">David Gamalski (Illumeo)</a></p> <p><a href="https://www.udemy.com/user/david-gamalski/"><img alt="David Gamalski (Illumeo)" src="https://img-c.udemycdn.com/user/200_H/37767966_307d.jpg" style="height:64px; width:64px" /></a></p> <ul> <li> <p>4.5 Instructor Rating</p> </li> <li> <p>43 Reviews</p> </li> <li> <p>127 Students</p> </li> <li> <p>1 Course</p> </li> </ul> <p>Mr. Gamalski is Principal at DAG Financial and Business Consulting, providing Interim CFO services, Global Transfer Pricing Design and Implementation, Project Management Services, and Cost Accounting Calibration Services.</p> <p>Professional background includes Finance Director to CFO within multi-billion dollar Multi-national Enterprises including, Honeywell Aerospace, Paradigm Precision, Power-one, MicroAge, Chromalloy, and Information Network Corporation.</p> <p>Mr. Gamalski is a CPA - Certified Public Accountant, CGMA - Chartered Global Management Accountant, and CTS - Certified Transfer Pricing Specialist. He is an active member of the AICAP - American Institute of Certified Public Accountants, ASCPA - Arizona Society of Certified Public Accountants, and AAFM - American Academy of Financial Management.</p> None OECD, Udemy, risk, transfer pricing, tp, tp policy, documentation, compliance, https://www.udemy.com/course/global-transfer-pricing-policy-development/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all None east asia transfer pricing, tp, transfer pricing methods, compliance, https://www.youtube.com/watch?v=kMxcGZxVy6U

international taxation beps / pillar 1 / pillar 2, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all None None 2022, OECD, Transfer Pricing, guidelines for MNEs, and tax administrations https://www.youtube.com/watch?v=dkuRbRYJCOI

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all None None transfer pricing, transfer pricing methods, Transactional Net Profit Method, TNMM, TP, https://www.youtube.com/watch?v=B72HkrcRu6w&list=RDLVIsz8STdxusM&index=14

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, tax administration / management / it, tax audit, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course high language proficiency None all <p> </p> <p _msthash="55036" _msttexthash="8374899">Atelier en ligne Day-1 sur le lien de prix de transfert pour obtenir le certificat <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbDQta201NXBIaGFoNWdDRUp2SUdwMC1XRHRud3xBQ3Jtc0ttS3N0cldMRUUycGoxLXFKR2lQdHlaWTc4d1oyRElZcWlKbERIamtqdnV2dTM4eFFTVVU2ZEVhc3k5VFR4QzFWN0NiaEVYTTh5anN2aVgzVXJpRnlYRnJUME1MNzdkcFk3TzNNc1picHJ1d0x3OXJVYw&amp;q=https%3A%2F%2Fstudycafe.in%2Fcourse%2Fonline-workshop-on-transfer-price&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/course/online-wo...</a></p> <p _msthash="55037" _msttexthash="5992376">Jour 1 PPT sur les bases du régime des prix de transfert en Inde: <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa2ZnV0lRZVcwa3E3dG1LQjFETlNnVnN4MElkd3xBQ3Jtc0tsZk9lMGYxNzkyeUR1TlJGMlVRdHRvUUczM1V4Vk1QUmhRbXo0UndjV2x1VkhQNWhaU0J6dF9WSUhmV1Q2RFNHSDk0Z1QxY1FMbUlLcjlrSFY2U1VqYnBLNlhxVDVsdWczTldQZ1UtY1pZd3E4NHc4UQ&amp;q=https%3A%2F%2Fstudycafe.in%2Ffile%2Fbasics-of-transfer-pricing-regime-in-india&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/file/basics-of-t...</a></p> <p _msthash="55038" _msttexthash="7512947">Jour 2 PPT sur la conformité des prix de transfert et les concepts avancés <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbU9xdjdNSjJrNUZVRjY0MWRGeXIwMzZoR0EyQXxBQ3Jtc0tsY2RNZ2VqOHpKdFVqSExMZzBLVlYxMkMwUmM1ZDJwNkpyeHdQV2lYSFU0MU5Vdm5JQ2Jtdy1TZGE1dGpURzVuWTYxUzE1dmNVc2kwWk15cjF4cWJQaHlvZEJkTXc1T1dMRDRyS1FoenlFQXNlbHFkaw&amp;q=https%3A%2F%2Fstudycafe.in%2Ffile%2Ftransfer-pricing-compliance-and-advance-concepts&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/file/transfer-pr...</a></p> <p _msthash="55039" _msttexthash="11133122">Jour 3 PPT sur le projet de rapport d’étude TP + Utilisation du logiciel TP: <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa3FMUkxHRUdHU3lUMjZFY3huWGR6UlZBTTdld3xBQ3Jtc0tsZ3JqSmFUQ0Q2WDRydi1QMndHS3poYXFfSy1QZHMwQm80ZW1RQkZkalNaS09NdHFDZF9DenVhT0pjNnQyazVmSWctbHpINFJwWDlhTndNbmdub2VhdzhfUFB5cFJ1Q0VmZzBna3VaNGUzSGdHWHR5Yw&amp;q=https%3A%2F%2Fstudycafe.in%2Ffile%2Ftp-study-report&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/file/tp-study-re...</a></p> <p>&nbsp;</p> <p>Day-1 Online Workshop on Transfer Price Link to Get the Certificate <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbDQta201NXBIaGFoNWdDRUp2SUdwMC1XRHRud3xBQ3Jtc0ttS3N0cldMRUUycGoxLXFKR2lQdHlaWTc4d1oyRElZcWlKbERIamtqdnV2dTM4eFFTVVU2ZEVhc3k5VFR4QzFWN0NiaEVYTTh5anN2aVgzVXJpRnlYRnJUME1MNzdkcFk3TzNNc1picHJ1d0x3OXJVYw&amp;q=https%3A%2F%2Fstudycafe.in%2Fcourse%2Fonline-workshop-on-transfer-price&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/course/online-wo...</a></p> <p>Day 1 PPT on Basics of Transfer Pricing Regime in India: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa2ZnV0lRZVcwa3E3dG1LQjFETlNnVnN4MElkd3xBQ3Jtc0tsZk9lMGYxNzkyeUR1TlJGMlVRdHRvUUczM1V4Vk1QUmhRbXo0UndjV2x1VkhQNWhaU0J6dF9WSUhmV1Q2RFNHSDk0Z1QxY1FMbUlLcjlrSFY2U1VqYnBLNlhxVDVsdWczTldQZ1UtY1pZd3E4NHc4UQ&amp;q=https%3A%2F%2Fstudycafe.in%2Ffile%2Fbasics-of-transfer-pricing-regime-in-india&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/file/basics-of-t...</a></p> <p>Day 2 PPT on Transfer Pricing Compliance and Advance Concepts <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbU9xdjdNSjJrNUZVRjY0MWRGeXIwMzZoR0EyQXxBQ3Jtc0tsY2RNZ2VqOHpKdFVqSExMZzBLVlYxMkMwUmM1ZDJwNkpyeHdQV2lYSFU0MU5Vdm5JQ2Jtdy1TZGE1dGpURzVuWTYxUzE1dmNVc2kwWk15cjF4cWJQaHlvZEJkTXc1T1dMRDRyS1FoenlFQXNlbHFkaw&amp;q=https%3A%2F%2Fstudycafe.in%2Ffile%2Ftransfer-pricing-compliance-and-advance-concepts&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/file/transfer-pr...</a></p> <p>Day 3 PPT on Draft TP Study Report + Usage of TP Software: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa3FMUkxHRUdHU3lUMjZFY3huWGR6UlZBTTdld3xBQ3Jtc0tsZ3JqSmFUQ0Q2WDRydi1QMndHS3poYXFfSy1QZHMwQm80ZW1RQkZkalNaS09NdHFDZF9DenVhT0pjNnQyazVmSWctbHpINFJwWDlhTndNbmdub2VhdzhfUFB5cFJ1Q0VmZzBna3VaNGUzSGdHWHR5Yw&amp;q=https%3A%2F%2Fstudycafe.in%2Ffile%2Ftp-study-report&amp;v=hA_jPt_V8Cg" rel="nofollow" target="_blank">https://studycafe.in/file/tp-study-re...</a></p> None transfer pricing, tp, transfer pricing methods, compliance, supply chain, tp methods, https://www.youtube.com/watch?v=hA_jPt_V8Cg

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="54997" _msttexthash="184985541">Cette séance a porté sur les applications pratiques et les difficultés rencontrées dans l’application des fonctions DEMPE, en particulier en ce qui concerne la propriété des biens incorporels. Il comprenait la définition de la propriété intellectuelle, la répartition de la propriété économique de la PI sur la base de l’EPEP et les difficultés d’application de l’EPEP dans tous les secteurs.</p> <p>This session covered the practical applications and difficulties faced in applying the DEMPE functions, specifically relating to the ownership of intangibles. It included the definition of IP, the allocation of the economic ownership of IP based on the DEMPE and difficulties in applying DEMPE across industries.</p> None DEMPE, Development, Enhancement, Maintenance, Protection and Exploitation, intangible assets, value, tp, transfer pricing, allocation of the economic ownership, beneficial owership, IP, Intellectual property, https://www.youtube.com/watch?v=eOVo_dUmvjg

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="54950" _msttexthash="50643866">Ce cours vise à fournir dans la zone de contrôle des connaissances sur les aspects les plus importants liés au fonctionnement et à l’applicabilité des prix de transfert dans les opérations effectuées par les contribuables. Le cours est offert en <strong _istranslated="1">espagnol </strong>et<strong _istranslated="1"> en anglais</strong></p> <p _msthash="54951" _msttexthash="40082861">Il est destiné aux fonctionnaires et auxiliaires des administrations fiscales des pays membres du CIAT qui travaillent sur les questions de prix de transfert, de fiscalité internationale ou qui y ont un intérêt. De même, il a une durée de 20 semaines et 270 heures académiques.</p> <p _msthash="54952" _msttexthash="35065394">La coordination de la formation délivre des certificats d’approbation en format physique, pour lesquels les participants ont la note minimale d’approbation du cours </p> <p _msthash="54953" _msttexthash="1255644">Le cours développera les sujets suivants:</p> <p _msthash="54954" _msttexthash="379040688">– Leçon 1. Introduction aux prix de transfert. <br _istranslated="1"/> – Leçon 2. Comparabilité. <br _istranslated="1"/> – Leçon 3. Méthode<br _istranslated="1"/> des prix non contrôlés comparables – Leçon 4. Méthode du prix de<br _istranslated="1"/> revente – Leçon 5. Méthode du coût plus profit. <br _istranslated="1"/> – Leçon 6. Méthode<br _istranslated="1"/> transactionnelle de la marge nette – Leçon 7. Cookies Pratique<br _istranslated="1"/> d’intégration de cas – Leçon 8. Pratique intégrée Naiki Case<br _istranslated="1"/> – Leçon 9. Méthode de partage des bénéfices. <br _istranslated="1"/> – Leçon 10. Aspects administratifs du contrôle<br _istranslated="1"/> des prix de transfert – Leçon 11. Prix de transfert de la législation brésilienne</p> <p>This course seeks to provide in the control area knowledge about the most important aspects related to the operation and applicability of transfer prices in operations carried out by taxpayers.&nbsp;The course is offered in&nbsp;<strong>Spanish&nbsp;</strong>and<strong>&nbsp;English</strong></p> <p>It&rsquo;s intended for civil servants and auxiliary individuals of the tax administrations of CIAT member countries who work on transfer pricing issues, international taxation or who have an interest in them.&nbsp;Likewise, it&rsquo;s has&nbsp;a duration of 20&nbsp;weeks and 270&nbsp;academic&rsquo;s hours.</p> <p>The Training Coordination issues certificates of approval in physical format, for which participants have the minimum grade of approval of the course&nbsp;</p> <p>The course will develop the following topics:</p> <p>&ndash; Lesson 1. Introduction to transfer pricing.<br /> &ndash; Lesson 2. Comparability.<br /> &ndash; Lesson 3. Comparable uncontrolled price method<br /> &ndash; Lesson 4. Resale Price Method<br /> &ndash; Lesson 5. Cost plus profit Method.<br /> &ndash; Lesson 6. Transactional net margin method<br /> &ndash; Lesson 7. Cookies Case integrating practice<br /> &ndash; Lesson 8. Integrated practice Naiki Case<br /> &ndash; Lesson 9. Profit Split Method.<br /> &ndash; Lesson 10. Administrative Aspects of Transfer Pricing Control<br /> &ndash; Lesson 11. Transfer pricing from Brazilian legislation</p> None Latin Amercia, CIAT, tax administrations, Introduction to transfer pricing, Comparability, Comparable uncontrolled price method, Resale Price Method, Cost plus profit Method, Transactional net margin method, Cookies Case integrating practice, Integrated practice Naiki Case, Profit Split Method, Administrative Aspects of Transfer Pricing Control, Transfer pricing, Brazilian legislation, https://www.ciat.org/curso-sobre-precios-de-transferencia/?lang=en

international taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <h3 _msthash="54860" _msttexthash="1539122">Prix de transfert : une vision macroéconomique</h3> <p _msthash="54861" _msttexthash="230788090">Doug McHoney, leader mondial des services de fiscalité internationale de PwC, accueille Horacio Pena, directeur fiscal, économiste principal et leader du réseau mondial des prix de transfert de PwC. Doug et Horacio fournissent une vue d’ensemble de l’environnement des prix de transfert, couvrant l’inflation mondiale, les restrictions COVID de la Chine, la volatilité environnementale, le renforcement du dollar par rapport aux autres devises, la régionalisation, une brève touche sur le deuxième pilier, les rapports pays par pays, et plus encore.</p> <p><strong _msthash="54862" _msttexthash="173797">Timestamps:</strong></p> <ul> <li _msthash="54863" _msttexthash="6255509">2:30 - Quelles sont les forces du marché qui entraînent le changement dans le monde des prix de transfert?</li> <li _msthash="54864" _msttexthash="31512585">9:00 - Malgré tous les vents contraires économiques auxquels les multinationales doivent faire face, comment les entreprises s’adaptent-elles et où se concentrent-elles actuellement?</li> <li _msthash="54865" _msttexthash="7627815">10:45 - Pourquoi la macroéconomie et la stratégie commerciale ont-elles un impact si fort sur les prix de transfert ?</li> <li _msthash="54866" _msttexthash="5993052">16:15 - À quelle fréquence les multinationales devraient-elles réévaluer leurs prix de transfert ?</li> <li _msthash="54867" _msttexthash="6891963">18:30 - Comment certaines juridictions vont-elles modifier leurs incitatifs à la suite du deuxième pilier?</li> <li _msthash="54868" _msttexthash="15052908">20:10 - Quelles tendances observez-vous dans l’environnement de controverse TP; Comment les contribuables abordent-ils la défense?</li> <li _msthash="54869" _msttexthash="5512793">22:30 - Quel a été l’impact de la mise en œuvre des rapports pays par pays ?</li> <li _msthash="54870" _msttexthash="3666897">24:15 - Comment la technologie a-t-elle changé les prix de transfert modernes ?</li> <li _msthash="54871" _msttexthash="23099414">28:30 - À quoi les contribuables devraient-ils penser lorsqu’ils traversent une transformation d’entreprise?</li> </ul> <p><a _msthash="54872" _msttexthash="908102" href="https://www.pwc.com/us/en/services/tax/podcasts.html#series">Voir la série complète de podcasts</a></p> <p> </p> <p> </p> <p> </p> <h5 _msthash="54873" _msttexthash="688779">Abonnez-vous à notre podcast</h5> <ul> <li><a _msthash="54874" _msttexthash="229034" href="https://itunes.apple.com/us/podcast/cross-border-tax-talks/id1410360483" target="_blank" title="Apple Podcasts">Apple Podcasts</a></li> <li> </li> <li><a _msthash="54875" _msttexthash="256295" href="https://podcasts.google.com/?feed=aHR0cDovL2ZlZWRzLmZlZWRidXJuZXIuY29tL0Nyb3NzQm9yZGVyVGF4VGFsa3M&amp;ved=0CBQQ27cFahcKEwjI48KZqonqAhUAAAAAHQAAAAAQCQ" target="_blank" title="Google Podcasts">Google Podcasts</a></li> <li> </li> <li><a _msthash="54876" _msttexthash="352885" href="https://open.spotify.com/show/5llzxauC5cS2UrQxxU8PE9" target="_blank" title="Spotify">Spotify (en anglais)</a></li> <li> </li> <li><a _msthash="54877" _msttexthash="115180" href="http://www.stitcher.com/s?fid=207439&amp;refid=stpr" target="_blank" title="Stitcher">Stitcher</a></li> <li> </li> <li><a _msthash="54878" _msttexthash="98501" href="https://overcast.fm/itunes1410360483/cross-border-tax-talks" target="_blank" title="Overcast">Couvert</a></li> <li> </li> <li><a _msthash="54879" _msttexthash="239187" href="https://tunein.com/podcasts/Business--Economics-Podcasts/Cross-border-tax-talks-p1334101/" target="_blank" title="TuneIn">Syntonisation</a></li> </ul> <h2 _msthash="54880" _msttexthash="229463">Haut-parleurs</h2> <p><a _msthash="54881" _msttexthash="172835" href="https://www.pwc.com/us/en/contacts/d/doug-mchoney.html">Doug McHoney</a></p> <p _msthash="54882" _msttexthash="3319381">Leader mondial des services de fiscalité internationale, PwC États-Unis</p> <p><a _msthash="54883" _msttexthash="564538" href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-pillar-transfer-pricing-macroeconomic-view&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/d/doug-mchoney">Messagerie électronique</a></p> <p><a _msthash="54884" _msttexthash="199160" href="https://www.pwc.com/us/en/contacts/h/horacio-pena.html">Horacio Peña</a></p> <p _msthash="54885" _msttexthash="4766203">Leader des prix de transfert aux États-Unis et dans les Amériques, New York, PwC États-Unis</p> <p><a _msthash="54886" _msttexthash="564538" href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-pillar-transfer-pricing-macroeconomic-view&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/h/horacio-pena">Messagerie électronique</a></p> <h3>Transfer Pricing: A macroeconomic view</h3> <p>Doug McHoney, PwC&rsquo;s International Tax Services Global Leader, welcomes Horacio Pena, Tax Principal, Senior Economist and PwC&rsquo;s Global Transfer Pricing Network Leader, to the podcast. Doug and Horacio provide the macroview of the transfer pricing environment, covering global inflation, China&rsquo;s COVID restrictions, environmental volatility, the dollar&rsquo;s strengthening against other currencies, regionalization, a brief touch on Pillar Two, country-by-country reporting, and more.</p> <p><strong>Timestamps:</strong></p> <ul> <li>2:30 - What market forces are driving change in the world of transfer pricing?</li> <li>9:00 - Despite all the economic headwinds that multinationals are having to deal with, how are companies adapting and where is their current focus?</li> <li>10:45 - Why do macroeconomics and business strategy impact transfer pricing so strongly?</li> <li>16:15 - How often should multinationals reassess their transfer pricing?</li> <li>18:30 - How will some jurisdictions change their incentives in the wake of Pillar Two?</li> <li>20:10 - What trends are you seeing in the TP controversy environment; how are taxpayers approaching defense?</li> <li>22:30 - What has been the impact of implementing country-by-country reporting?</li> <li>24:15 - How has technology changed modern-day transfer pricing?</li> <li>28:30 - What should taxpayers think about as they go through a business transformation?</li> </ul> <p><a href="https://www.pwc.com/us/en/services/tax/podcasts.html#series">View full podcast series</a></p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <h5>Subscribe to our podcast</h5> <ul> <li><a href="https://itunes.apple.com/us/podcast/cross-border-tax-talks/id1410360483" target="_blank" title="Apple Podcasts">Apple Podcasts</a></li> <li>&nbsp;</li> <li><a href="https://podcasts.google.com/?feed=aHR0cDovL2ZlZWRzLmZlZWRidXJuZXIuY29tL0Nyb3NzQm9yZGVyVGF4VGFsa3M&amp;ved=0CBQQ27cFahcKEwjI48KZqonqAhUAAAAAHQAAAAAQCQ" target="_blank" title="Google Podcasts">Google Podcasts</a></li> <li>&nbsp;</li> <li><a href="https://open.spotify.com/show/5llzxauC5cS2UrQxxU8PE9" target="_blank" title="Spotify">Spotify</a></li> <li>&nbsp;</li> <li><a href="http://www.stitcher.com/s?fid=207439&amp;refid=stpr" target="_blank" title="Stitcher">Stitcher</a></li> <li>&nbsp;</li> <li><a href="https://overcast.fm/itunes1410360483/cross-border-tax-talks" target="_blank" title="Overcast">Overcast</a></li> <li>&nbsp;</li> <li><a href="https://tunein.com/podcasts/Business--Economics-Podcasts/Cross-border-tax-talks-p1334101/" target="_blank" title="TuneIn">TuneIn</a></li> </ul> <h2>Speakers</h2> <p><a href="https://www.pwc.com/us/en/contacts/d/doug-mchoney.html">Doug McHoney</a></p> <p>International Tax Services Global Leader, PwC US</p> <p><a href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-pillar-transfer-pricing-macroeconomic-view&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/d/doug-mchoney">Email</a></p> <p><a href="https://www.pwc.com/us/en/contacts/h/horacio-pena.html">Horacio Pe&ntilde;a</a></p> <p>US and Americas Transfer Pricing Leader, New York, PwC US</p> <p><a href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-pillar-transfer-pricing-macroeconomic-view&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/h/horacio-pena">Email</a></p> None PwC, Transfer pricing, global developments, 2022, international services, intangebles, CBCR, country by country reporting, pillar 1, pillar 2, pillar one, pillar two, https://www.pwc.com/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-pillar-transfer-pricing-macroeconomic-view.html

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains high databandwidth course medium language proficiency None all <h2><strong _msthash="54800" _msttexthash="11248588">Prix de transfert et actifs incorporels – mode d’étude</strong></h2> <p _msthash="54801" _msttexthash="9653150">Option 1 : Cours d’apprentissage à distance/en ligne<br _istranslated="1"/> Option 2 : Cours en entreprise, entièrement en classe ou mixte </p> <h2><strong _msthash="54802" _msttexthash="26731315">Prix de transfert et actifs incorporels – l’un des domaines les plus importants des prix de transfert aujourd’hui!</strong></h2> <p><img _mstalt="888368" alt="Transfer Pricing &amp; Intangibles" src="./material-2023-07-12trans_files/transfer-pricing-intellectual-property-2.jpg" style="float:left; height:90px; width:135px" title="Transfer Pricing &amp; Intangibles"/><font _msthash="54803" _mstmutation="1" _msttexthash="128420877">Avec la transition vers une économie davantage axée sur le savoir et les services, les actifs incorporels tels que les marques, les marques, les brevets, le savoir-faire et la technologie représentent une part croissante de la valeur commerciale. L’imposition et l’évaluation exactes et complètes de la propriété intellectuelle (PI) et des autres actifs incorporels sont donc essentielles.</font></p> <h2><strong _msthash="54804" _msttexthash="11789011">Prix de transfert et actifs incorporels – qu’allez-vous apprendre?</strong></h2> <p _msthash="54805" _msttexthash="698100481">Les actifs incorporels sont l’un des domaines les plus importants des prix de transfert à l’heure actuelle. Le chapitre VI des Principes de l’OCDE applicables en matière de prix de transfert 2017 à l’intention des entreprises multinationales et des administrations fiscales décrit les considérations particulières relatives aux actifs incorporels. Dans ce cours unique d’apprentissage à distance / en ligne, vos instructeurs examineront les actifs incorporels du point de vue complémentaire des prix de transfert et de l’évaluation. Les instructeurs fournissent un cadre afin de saisir les différentes caractéristiques de la propriété intellectuelle (PI). Ensuite, ils abordent les méthodes qui ont été fournies par l’OCDE pour établir la tarification ou l’évaluation de pleine concurrence des transactions intragroupe de propriété intellectuelle (PI), ainsi que la mise en œuvre pratique de ces méthodes.</p> <h2 _msthash="54806" _msttexthash="110955">Pour qui ?</h2> <p _msthash="54807" _msttexthash="203780759">Ce cours unique d’apprentissage à distance / en ligne sur les prix de transfert et les actifs incorporels est un must pour les conseillers juridiques en fiscalité des sociétés et en propriété intellectuelle, les responsables de la propriété intellectuelle et des licences, les gestionnaires internes de prix de transfert, les conseillers en prix de transfert, les responsables de la fiscalité internationale, les directeurs fiscaux, les comptables, les inspecteurs fiscaux, les contrôleurs et les directeurs financiers, les avocats fiscalistes et les avocats, les CPA et les avocats, et de nombreux autres professionnels.</p> <h2 _msthash="54808" _msttexthash="486057">Conditions préalables</h2> <p _msthash="54809" _msttexthash="13322218">Il n’y a pas d’exigences spécifiques pour étudier avec succès ce cours de haut niveau sur les prix de transfert et les actifs incorporels.</p> <h2 _msthash="54810" _msttexthash="75751">Langue</h2> <p _msthash="54811" _msttexthash="15912299">Le cours Prix de transfert et actifs incorporels n’est disponible qu’en anglais.</p> <h2><strong>Transfer Pricing &amp; Intangibles &ndash; mode of study</strong></h2> <p>Option 1: Distance/online learning course<br /> Option 2: In-company course, fully in-class or blended&nbsp;</p> <h2><strong>Transfer Pricing &amp; Intangibles &ndash; one of the most important areas of Transfer Pricing today!</strong></h2> <p><img alt="Transfer Pricing &amp; Intangibles" src="https://www.imfacademy.com/images/cursussen/transfer-pricing-intellectual-property-2.jpg?id=14527&amp;time=1668424888" style="float:left; height:90px; width:135px" title="Transfer Pricing &amp; Intangibles" />With the shift towards a more knowledge-based and service-oriented economy, intangible assets such as trademarks, brands, patents, know-how and technology, account for an increasing part of the business value. The accurate and complete taxation and valuation of Intellectual Property (IP) and other intangible assets is therefore essential.</p> <h2><strong>Transfer Pricing &amp; Intangibles &ndash; what will you learn?</strong></h2> <p>Intangibles is one of the most important areas of Transfer Pricing at the moment. Chapter VI of the 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations describes special considerations for intangibles.&nbsp;In this unique distance/online learning course your instructors will look at intangibles from the complementary perspectives of Transfer Pricing and valuation. The instructors provide a framework in order to capture the various characteristics of Intellectual Property (IP). Next, they touch upon the methods that have been provided by the OECD to establish arm&#39;s length pricing or valuation of intra-group transactions of Intellectual Property (IP), as well as the practical implementation of these methods.</p> <h2>For who?</h2> <p>This unique, distance/online learning course on Transfer Pricing &amp; Intangibles is a must for Corporate Tax and Intellectual Property Legal Counsels, Intellectual Property and Licensing Executives, in-house Transfer Pricing Managers, Advisors Transfer Pricing, International Tax Executives, Tax Directors, Accountants, Tax Inspectors, Controllers and CFOs, Tax Attorneys and Solicitors, CPAs and Lawyers, and many other professionals.</p> <h2>Prerequisites</h2> <p>There are no specific requirements for succesfully studying this top level Transfer Pricing &amp; Intangibles course.</p> <h2>Language</h2> <p>The Transfer Pricing &amp; Intangibles course is only available in English.</p> None Intangibles, IMF, IMF academy, MNEs, MNCs, MNC, MNE, transfer pricing, tax administrations, intra-group transactions, Intellectual Property, IP, https://www.imfacademy.com/tax/transfer-pricing-intangibles.php

international taxation transfer pricing & supply chains medium databandwith course medium language proficiency None all <h5 _msthash="54687" _msttexthash="288851420">Le certificat professionnel avancé IBFD en prix de transfert (APCTP-I) est une qualification unique pour les professionnels de la fiscalité qui souhaitent être en mesure de gérer les questions de prix de transfert, de conserver leur avantage concurrentiel et, en fin de compte, d’être reconnus mondialement comme des experts professionnels dans ce domaine. Le programme est également une solution rapide et rentable pour les organisations qui souhaitent doter leurs employés d’une expertise en matière de prix de transfert d’une organisation internationale réputée.</h5> <p _msthash="54688" _msttexthash="676026">Les inscriptions sont closes</p> <h2 _msthash="54689" _msttexthash="5971264">Vue d’ensemble et objectifs d’apprentissage :</h2> <p _msthash="54690" _msttexthash="185644238">Le programme est conçu pour être suivi en ligne sur une période de 6 mois et consiste en une sélection de cours en ligne IBFD. Une fois le programme dans son ensemble terminé, vous recevrez un certificat professionnel de reconnaissance de l’IBFD, en tant qu’organisation internationale réputée, que vous avez suivi un régime rigoureux d’apprentissage des prix de transfert, et vous obtiendrez ainsi la reconnaissance par la communauté fiscale internationale.</p> <p _msthash="54691" _msttexthash="12443652">Il se compose de quatre cours en ligne, vous guidant sur les prix de transfert au niveau intermédiaire avec une application pratique en ce qui concerne:</p> <ul> <li _msthash="54692" _msttexthash="947830">Analyse comparative et évaluation</li> <li _msthash="54693" _msttexthash="1245491">Prix de transfert et services intragroupe</li> <li _msthash="54694" _msttexthash="1420692">Prix de transfert et financement intragroupe</li> <li _msthash="54695" _msttexthash="1123980">Prix de transfert et actifs incorporels</li> </ul> <p _msthash="54696" _msttexthash="3554226">Après avoir suivi le programme de certificat, un fiscaliste sera en mesure de:</p> <ul> <li _msthash="54697" _msttexthash="20272226">Évaluer les orientations des organisations internationales, la législation et la jurisprudence relatives au financement intragroupe et leurs implications pour leur pratique quotidienne</li> <li _msthash="54698" _msttexthash="24347518">Déterminer un service payant, une rémunération sans lien de dépendance, des ententes de partage des coûts et de contribution, ainsi que le point de vue des entreprises multinationales et des autorités fiscales</li> <li _msthash="54699" _msttexthash="74551828">Identifier les comparables pour différents types de transactions et divers ajustements de comparabilité, se concentrer sur les décisions jurisprudentielles basées sur l’analyse de comparabilité, ainsi que d’analyser les problèmes dans différentes régions</li> <li _msthash="54700" _msttexthash="40255423">Identifier les actifs incorporels et l’importance des biens incorporels (PI) dans les chaînes de valeur mondiales, la structuration de la PI et l’attribution des rendements liés aux actifs incorporels</li> </ul> <h2 _msthash="54701" _msttexthash="616954">Composantes de la formation</h2> <p _msthash="54702" _msttexthash="5584241">Le programme de certification est divisé en 4 cours en ligne qui se composent de plusieurs modules.</p> <p _msthash="54703" _msttexthash="1577888">Chaque module comporte les éléments suivants : </p> <ul> <li _msthash="54704" _msttexthash="707395">Vidéos : 3 à 5 vidéos par module</li> <li _msthash="54705" _msttexthash="567970">Études de cas : 1-2 par module</li> <li _msthash="54706" _msttexthash="3402646">Missions et évaluations : 2 évaluations pour chaque domaine spécialisé </li> <li _msthash="54707" _msttexthash="1115842">Matériel de lecture : pour chaque module</li> </ul> <p _msthash="54708" _msttexthash="79381081">Afin d’obtenir le certificat professionnel avancé IBFD en prix de transfert, vous devrez compléter les évaluations finales et obtenir une note de passage d’au moins 60%, ainsi que visionner les vidéos et soumettre les travaux d’étude de cas. Consultez notre <a _istranslated="1" href="https://www.ibfd.org/customer-support" title="Customer support">FAQ</a> pour plus de détails.</p> <h2 _msthash="54709" _msttexthash="459641">Qui devrait participer</h2> <p _msthash="54710" _msttexthash="109998642">Le programme est particulièrement adapté aux professionnels de la fiscalité qui souhaitent acquérir une compréhension complète et pratique du monde complexe des prix de transfert, en particulier dans les domaines du financement et des services intragroupe, de l’analyse comparative et de l’évaluation et des actifs incorporels.</p> <p _msthash="54711" _msttexthash="11339211">Le cours est ouvert à tous, mais il serait très bénéfique pour ceux qui ont des connaissances fondamentales en matière de prix de transfert et: </p> <ul> <li _msthash="54712" _msttexthash="25162930">travaillent dans l’un des domaines suivants: fiscalité, droit, comptabilité, finance, trésorerie, contrôle de gestion avec toute entreprise, multinationale, cabinets comptables ou conseils fiscaux </li> <li _msthash="54713" _msttexthash="4635293">les professionnels qui souhaitent élargir leur base de connaissances dans ces domaines</li> </ul> <h2 _msthash="54714" _msttexthash="969904">Prérequis/ Préparation préalable</h2> <p _msthash="54715" _msttexthash="7414589">Aucune préparation préalable n’est nécessaire avant le début de ce programme</p> <h2 _msthash="54716" _msttexthash="355615">Format de livraison</h2> <p _msthash="54717" _msttexthash="92963">En ligne</p> <h2 _msthash="54718" _msttexthash="1601275">Temps d’étude</h2> <p _msthash="54719" _msttexthash="56406909">Le programme doit être complété dans les 6 mois et peut être suivi et complété en consacrant un minimum de 5 heures d’étude par semaine. <br _istranslated="1"/> Le matériel d’étude inclus dans le programme sera accessible pendant 6 mois seulement (la durée du programme).</p> <h2 _msthash="54720" _msttexthash="1169129">Formation professionnelle continue (CPE)</h2> <p _msthash="54721" _msttexthash="24981931">Veuillez vérifier auprès de l’organisme d’accréditation respectif pour déterminer l’admissibilité des crédits CPE.</p> <p _msthash="54722" _msttexthash="204747998">L’International Bureau of Fiscal Documentation (IBFD) est enregistré auprès de la National Association of State Boards of Accountancy (NASBA) en tant que sponsor de CPE sur le Registre national des sponsors CPE. Les conseils comptables des États ont l’autorité finale sur l’acceptation des cours individuels pour les crédits CPE. Les questions concernant les répondants enregistrés peuvent être soumises au Registre national des promoteurs de CPE via son site Web : <a _istranslated="1" href="http://www.nasbaregistry.org/">www.nasbaregistry.org</a>. Les crédits de CPE NASBA recommandés pour ce cours sont: <strong _istranslated="1">38</strong>.</p> <h2 _msthash="54723" _msttexthash="94510">Contact</h2> <p _msthash="54724" _msttexthash="4111510">Pour plus d’informations, veuillez nous contacter par <a _istranslated="1" href="mailto:[email protected]?subject=Advanced%20Professional%20Certificate%20in%20Transfer%20Pricing%20-%20I" target="_blank">e-mail</a>.</p> <h5>The IBFD Advanced Professional Certificate in Transfer Pricing (APCTP-I) is a unique qualification for tax professionals who wish to be able to manage transfer pricing issues, retain their competitive edge and ultimately be recognized globally as professional experts in this field. The programme is also a time and cost-effective solution for organizations that wish to equip their employees with expertise in transfer pricing from a reputable international organization.</h5> <p>Registration is closed</p> <h2>Overview and learning objectives:</h2> <p>The programme is designed to be followed online over a 6-month period, and consists of a selection of IBFD online courses. Once the programme as a whole is completed, you will receive a professional certificate of acknowledgement from IBFD, as a reputable international organization, that you have followed a rigorous transfer pricing learning regime, and you will hence achieve recognition by the international tax community.</p> <p>It consists of four online courses, guiding you on Transfer Pricing at the intermediate level with practical application in respect of:</p> <ul> <li>Benchmarking and Valuation</li> <li>Transfer Pricing and Intra-Group Services</li> <li>Transfer Pricing and Intra-Group Financing</li> <li>Transfer Pricing and Intangibles</li> </ul> <p>After following the certificate programme, a tax professional will be able to:</p> <ul> <li>Assess the guidance of international organizations, legislation&nbsp;and case law related to intra-group financing and their implications for their day-to-day practice</li> <li>Determine a chargeable service, arm&rsquo;s length remuneration, cost sharing and contribution arrangements, and MNE and tax authorities perspective</li> <li>Identify comparables for different type of transactions and various comparability adjustments, focus on case law decisions based on comparability analysis, as well as analyze issues in different regions</li> <li>Identify intangibles and the importance of Intangible Property (IP) in Global Value Chains, IP structuring and attribution of intangible related returns</li> </ul> <h2>Components of training</h2> <p>The certification programme is divided into 4 online courses that further consist of several modules.</p> <p>Each module has following components:&nbsp;</p> <ul> <li>Videos: 3-5 videos per module</li> <li>Case-studies: 1-2 per module</li> <li>Assignments and Assessments: &nbsp;2 assessments for each specialised field&nbsp;</li> <li>Reading material: for each module</li> </ul> <p>In order to be awarded the IBFD Advanced Professional Certificate in Transfer Pricing, you will need to complete the final assessments and obtain a passing grade of at least 60%, as well as view the videos and submit the case study assignments. See our&nbsp;<a href="https://www.ibfd.org/customer-support" title="Customer support">FAQ</a>&nbsp;for more details.</p> <h2>Who should participate</h2> <p>The programme is especially suited for tax professionals who wish to gain a comprehensive and practical understanding of the complex world of transfer pricing, specifically in the areas of intra-group financing and services, benchmarking and valuation and intangibles.</p> <p>The course is open to all, however it would be highly beneficial for those who have fundamental knowledge in transfer pricing and:&nbsp;</p> <ul> <li>are working in any of the following fields: tax, law, accounting, finance, treasury, controlling with any corporate, MNE, accounting firms or tax advisories&nbsp;</li> <li>professionals who wish to expand their knowledge base in these fields</li> </ul> <h2>Prerequisites/ Advance preparation</h2> <p>No advance preparation is necessary before the start of this programme</p> <h2>Delivery format</h2> <p>Online</p> <h2>Study time</h2> <p>The programme must be completed within 6 months and can be followed and completed by dedicating a minimum of 5 hours of study per week.<br /> Study materials included in the programme will be accessible for 6 months only (the duration of the programme).</p> <h2>Continuing Professional Education (CPE)</h2> <p>Kindly check with respective accrediting organization to determine eligibility of CPE credits.</p> <p>International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National Registry of CPE sponsors through its website:&nbsp;<a href="http://www.nasbaregistry.org/">www.nasbaregistry.org</a>. Recommended NASBA CPE credits for this course is:&nbsp;<strong>38</strong>.</p> <h2>Contact</h2> <p>For more information, please contact us via&nbsp;<a href="mailto:[email protected]?subject=Advanced%20Professional%20Certificate%20in%20Transfer%20Pricing%20-%20I" target="_blank">email</a>.</p> None None https://www.ibfd.org/shop/training/advanced-professional-certificate-transfer-pricing-intangibles-intra-group-financing

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p> </p> <p> </p> <p _msthash="54571" _msttexthash="372788">FELIX WONG ET ANGELINA TAN</p> <h2><strong _msthash="54572" _msttexthash="3180762">UNE ANALYSE DES ACTIVITÉS DE COMMERCIALISATION ET DE NÉGOCE DE MATIÈRES PREMIÈRES</strong></h2> <p _msthash="54573" _msttexthash="352080508">En raison de la profondeur de son marché commercial et de sa proximité avec les principaux marchés, Singapour a été le lieu privilégié pour les activités de commercialisation et de négoce de produits de base. Compte tenu de l’importance de l’industrie du commerce, l’Inland Revenue Authority of Singapore (IRAS) a publié son premier <a _istranslated="1" href="https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/e-Tax_Guides/etaxguide_CIT_Commodity%20activities.pdf">guide spécialisé sur les taxes électroniques</a>, couvrant les prix de transfert (TP) pour les négociants en matières premières engagés dans des activités de marketing et de négociation. Le <a _istranslated="1" href="https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/e-Tax_Guides/etaxguide_CIT_Commodity%20activities.pdf">guide e-Tax</a> explique en détail les moteurs économiques et commerciaux du commerce des matières premières à Singapour, y compris ce que Singapour a à offrir comme destination de choix pour des raisons autres que fiscales.</p> <p _msthash="54574" _msttexthash="241221786">En ce qui concerne les activités de commercialisation et de négoce de produits de base à Singapour, les entreprises doivent savoir que les activités de commercialisation et de négoce de produits de base impliquent un large éventail d’activités, au-delà de l’acquisition et de la vente réelles de produits de base. Le nœud des problèmes de TP réside souvent dans l’analyse fonctionnelle et la caractérisation de l’entité de commercialisation et de négoce des produits de base à Singapour.</p> <p _msthash="54575" _msttexthash="210363257">« Lorsque vous comparez les prix, gardez à l’esprit que les indices indiquent le prix au client final et seraient difficiles à utiliser pour les entités de commercialisation et de négoce de produits de base qui agissent en tant qu’entités intermédiaires et ne vendent pas aux clients finaux <em _istranslated="1">», a</em> souligné Adriana Calderon, directrice, Transfer Pricing Solutions Asia, en partageant ses idées lors d’un événement organisé par le Singapore <a _istranslated="1" href="https://www.siatp.org.sg/">Chartered Tax Professionals (anciennement Singapore Institute of Accredited Tax Professionals).</a></p> <p><img alt="" src="./material-2023-07-12trans_files/img1-transfer-pricing-in-commodities.jpg"/></p> <p><strong _msthash="54576" _msttexthash="22904024">Adriana Calderon, directrice, Transfer Pricing Solutions Asia, a présenté aux participants les subtilités de TP pour les entités de commercialisation et de négoce de matières premières à Singapour.</strong></p> <h2><strong _msthash="54577" _msttexthash="3859791">ANALYSE FONCTIONNELLE DES ENTITÉS DE COMMERCIALISATION ET DE NÉGOCE DE MATIÈRES PREMIÈRES</strong></h2> <p _msthash="54578" _msttexthash="341946774">Pour mieux comprendre les questions de TP pertinentes pour les entités de commercialisation et de négoce de produits de base, il est utile de comprendre d’abord leurs modèles d’affaires typiques et la façon dont elles mènent leurs activités. Le profil fonctionnel de l’entité dépend de la nature des activités exercées, compte tenu des actifs utilisés et des risques assumés, ce qui définit à son tour sa contribution à la valeur. L’accent doit être mis sur la capacité décisionnelle de l’entité et son aptitude à exercer son autorité. Les types les plus courants de négociants en matières premières à Singapour sont:</p> <ol> <li _msthash="54579" _msttexthash="6595485">Commerçants/distributeurs responsables de la vente de produits provenant de parties liées à des tiers;</li> <li _msthash="54580" _msttexthash="12507586">les entités adjudicatrices chargées de s’approvisionner en produits de base pour une partie liée auprès de tiers, et</li> <li _msthash="54581" _msttexthash="4617171">Des traders à part entière qui peuvent opérer comme des entrepreneurs à part entière.</li> </ol> <p><strong _msthash="54582" _msttexthash="7551570">Objectifs et fonctions commerciaux exercés par les entités de commercialisation et de négoce de produits de base</strong></p> <p _msthash="54583" _msttexthash="202993232">Les entités de commercialisation et de négoce de produits de base entreprennent un large éventail d’activités avec des niveaux d’intensité variables. Ces entités de commercialisation et de négoce de produits de base peuvent adopter divers modèles commerciaux, que ce soit en tant qu’entité de services, agent, agent de commercialisation, distributeur ou négociant à part entière, selon le type de produits qu’elles traitent et leurs besoins commerciaux spécifiques.</p> <p _msthash="54584" _msttexthash="208225082">Une entité de commercialisation et de négoce de produits de base peut agir en tant que fournisseur de services qui recueille et fournit des renseignements commerciaux à un fournisseur, sans assumer aucun risque lié au produit. Il peut également agir en tant qu’agent au nom du fournisseur pour développer et desservir un marché en fournissant des renseignements sur le marché, en constituant une clientèle, en gérant les relations avec les clients, en négociant avec les clients et en fournissant d’autres services.</p> <p _msthash="54585" _msttexthash="495664533">Alternativement, l’entité de commercialisation et de négoce de produits de base peut jouer le rôle de commercialisateur, s’occupant du fret et de la logistique, de la gestion du crédit, de la formulation de stratégies et plus encore, mais sans obligation d’acheter et de vendre la marchandise. Contrairement au commercialisateur, une entité de commercialisation et de négoce de produits de base qui agit en tant que distributeur se concentre principalement sur l’achat et la vente de produits de base, comblant ainsi le fossé entre les fournisseurs et les clients. Ils peuvent aller de distributeurs à risque limité (assurant toutes les fonctions de vente et de distribution et ayant un profil de risque limité) à des distributeurs à part entière (assumant la responsabilité principale des transactions, y compris le risque de stock et le risque de crédit client, et fixant le prix des transactions).</p> <p _msthash="54586" _msttexthash="162975046">Enfin, il existe des entités de commercialisation et de négoce de matières premières qui choisissent d’agir en tant que négociants à part entière et de s’engager dans toutes les activités – allant de l’achat et du commerce de produits de base, la gestion centrale pour l’expédition, le stockage et la gestion des risques, au maintien du marché pour le produit de base pour son propre compte.</p> <p><strong _msthash="54587" _msttexthash="4102527">Actifs et risques de la commercialisation et de la négociation des produits de base</strong></p> <p _msthash="54588" _msttexthash="72885046">Outre la nature des activités de commercialisation et de négociation de produits de base qu’une entité effectue, il est également important de tenir compte des actifs utilisés et des risques assumés lors de la détermination de la valeur économique créée par l’entité.</p> <p _msthash="54589" _msttexthash="171023112">En examinant les actifs utilisés pour déterminer le prix de pleine concurrence aux fins du TP de Singapour, il convient de noter que l’IRAS s’intéresse non seulement aux actifs corporels (tels que l’entrepôt et l’équipement), mais aussi aux actifs incorporels (tels que le savoir-faire et les relations avec la clientèle). Dans la pratique, le défi consiste à intégrer ces actifs incorporels en raison des difficultés à trouver des comparables fiables.</p> <p _msthash="54590" _msttexthash="44504278">Afin d’assumer un risque aux fins de la TP, l’entité de commercialisation et de négoce de produits de base doit être en mesure de contrôler le risque et avoir la capacité financière d’assumer le risque.</p> <p _msthash="54591" _msttexthash="222731990">Pour déterminer le prix de transfert, il faut tenir compte de la contribution de l’entité de commercialisation et de négoce des produits de base à la création de valeur globale dans la chaîne d’approvisionnement du groupe. Étant donné que la création de valeur est fondée sur l’importance économique des fonctions (et pas simplement sur le nombre de fonctions exécutées), la prise de propriété de la marchandise ne suffit pas à elle seule à déterminer le profil de fonction global de l’entité.</p> <h2><strong _msthash="54592" _msttexthash="484107">MÉTHODES DE PRIX DE TRANSFERT</strong></h2> <p _msthash="54593" _msttexthash="38682943">Diverses méthodes de TP peuvent être utilisées pour fixer le prix des transactions de produits de base entre parties liées. Les cinq méthodes TP suivantes sont décrites dans le <a _istranslated="1" href="https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/e-Tax_Guides/etaxguide_CIT_Commodity%20activities.pdf">guide e-Tax</a> de l’IRAS.</p> <p><strong _msthash="54594" _msttexthash="1573663">Méthode comparable des prix non contrôlés (CUP)</strong></p> <p _msthash="54595" _msttexthash="57656118">Selon la méthode CUP, le prix de pleine concurrence des produits de base peut être établi par référence soit aux transactions comparables entre parties indépendantes, soit au prix coté (qui est le prix du produit de base au cours de la période pertinente obtenu sur un marché international ou national des bourses de marchandises).</p> <p _msthash="54596" _msttexthash="90843727">Il faut veiller à ce que les caractéristiques économiquement pertinentes des transactions soient comparables. Pour les produits de base, les caractéristiques économiquement pertinentes comprennent les caractéristiques physiques et la qualité du produit, ainsi que les conditions contractuelles de la transaction entre parties apparentées (telles que les volumes échangés et la durée des arrangements).</p> <p _msthash="54597" _msttexthash="182082953">Lors de l’utilisation d’un prix coté, il serait préférable de parler aux traders et au personnel d’exploitation pour identifier l’indice le plus pertinent à utiliser. Il convient de noter que les indices indiquent le prix au client final et, en tant que tels, ils sont difficiles à utiliser lors de la fixation du prix pour les entités de commercialisation et de négoce de produits de base qui agissent en tant qu’entités intermédiaires et ne peuvent pas vendre aux clients finals.</p> <p><strong _msthash="54598" _msttexthash="551265">Méthode du prix de revente </strong></p> <p _msthash="54599" _msttexthash="361791885">Cette méthode est appropriée lorsque les parties sont rémunérées en fonction de la valeur des ventes et obtiennent un escompte en pourcentage (ou marge de prix de revente, ou marge brute) sur un prix de vente. Les entités de commercialisation et de négoce de produits de base qui participent à des opérations de commercialisation, telles que les agents de commercialisation ou les agents, peuvent préférer utiliser cette méthode. La méthode du prix de revente peut être appliquée en comparant la marge brute de l’entité de commercialisation et de négoce de produits de base avec des comparables internes ou externes. Alternativement, les taux de commission indépendants comparables peuvent être utilisés comme référence pour déterminer le pourcentage de remise approprié.</p> <p><strong _msthash="54600" _msttexthash="313469">Méthode Cost-Plus</strong></p> <p _msthash="54601" _msttexthash="434220202">La méthode du coût majoré est appropriée lorsque les coûts sont un indicateur pertinent de la valeur des activités exécutées par l’entité, par exemple dans le domaine de la fabrication à façon ou à façon; sa fiabilité est considérablement réduite lorsque l’entité exerce des activités qui apportent une valeur significative. Dans le cas des entités de commercialisation et de négoce de produits de base, l’utilisation de la méthode du prix coûtant majoré est principalement limitée aux services qui ne nécessitent pas d’expertise spécialisée importante, de prise en charge des risques ou de fonctions de contrôle des risques liés au produit. Les services d’études de marché en sont un exemple.</p> <p><strong _msthash="54602" _msttexthash="886067">Méthode de partage des bénéfices</strong></p> <p _msthash="54603" _msttexthash="80443025">Cette méthode est généralement appropriée lorsque l’interaction de l’entité de commercialisation et de négoce de produits de base avec ses parties liées et leurs contributions à la transaction de produits de base entre apparentés sont étroitement liées et intégrées. Cette méthode peut être appropriée pour le commerce mondial des produits de base.</p> <p><strong _msthash="54604" _msttexthash="1526837">Méthode transactionnelle de la marge nette (TNMM)</strong></p> <p _msthash="54605" _msttexthash="138376121">TNMM compare le bénéfice net réalisé par un contribuable dans le cadre d’une opération entre apparentés avec le bénéfice net réalisé par des parties indépendantes dans le cadre d’une opération comparable. Il nécessite la sélection d’un indicateur de niveau de profit et constitue la méthode TP la plus couramment utilisée pour les entités impliquées dans la commercialisation et le négoce de matières premières.</p> <p _msthash="54606" _msttexthash="288976532">Les comparaisons au niveau du bénéfice net peuvent être effectuées sur une seule transaction, une agrégation de transactions ou au niveau de l’ensemble de l’entité. Lors de l’application de cette méthode, différents indicateurs de niveau de profit peuvent être utilisés; Il faut prendre soin de choisir l’indicateur approprié pour assurer la mesure de rentabilité appropriée. Des exemples d’indicateurs de niveau de profit sont la marge d’exploitation, le coût net majoré, le ratio Berry et le rendement des actifs.</p> <p _msthash="54607" _msttexthash="45669520">Bien que le choix de la méthode TP appropriée soit essentiel pour fixer le prix des transactions entre parties liées, le plus grand défi consiste souvent à garantir l’accès à des données fiables pour soutenir la méthode TP appropriée.</p> <h2><strong _msthash="54608" _msttexthash="229931">DERNIERS CONSEILS</strong></h2> <p _msthash="54609" _msttexthash="541642322">Les entités de négoce et de commercialisation des produits de base peuvent avoir tendance à se concentrer sur le bénéfice brut (plutôt que sur le bénéfice net) en tant que pratique de l’industrie. Du point de vue du TP, il serait souhaitable de surveiller le bénéfice net du négociant, car il serait difficile de justifier des pertes constantes résultant d’un faible bénéfice brut attribué au négociant en matières premières. Les entités de négoce et de commercialisation de produits de base doivent garder à l’esprit si l’allocation des bénéfices bruts est commercialement logique du point de vue du bénéfice net. Par rapport à un accord avec un tiers, il est peu probable qu’un commerçant tiers soit disposé à accepter une commission ou un bénéfice brut qui ne lui permet pas de réaliser un bénéfice net.</p> <hr/> <p _msthash="54610" _msttexthash="21229845">Felix Wong est responsable de la fiscalité et Angelina Tan est spécialiste technique chez Singapore Chartered Tax Professionals (anciennement Singapore Institute of Accredited Tax Professionals).</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>FELIX WONG AND ANGELINA TAN</p> <h2><strong>AN ANALYSIS ON COMMODITY MARKETING AND TRADING ACTIVITIES</strong></h2> <p>Due to the depth of its trading market and its close proximity to key markets, Singapore has been the preferred location for commodity marketing and trading activities. Given the importance of the trading industry, the Inland Revenue Authority of Singapore (IRAS) released its first specialised&nbsp;<a href="https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/e-Tax_Guides/etaxguide_CIT_Commodity%20activities.pdf">e-Tax guide</a>, covering transfer pricing (TP) for commodity traders engaged in marketing and trading activities. The&nbsp;<a href="https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/e-Tax_Guides/etaxguide_CIT_Commodity%20activities.pdf">e-Tax guide</a>&nbsp;explains in detail the economic and commercial drivers for commodity trading in Singapore, including what Singapore has to offer as a prime destination for reasons other than tax.</p> <p>Homing in on TP for commodity marketing and trading activities in Singapore, businesses should know that commodity marketing and trading activities involve a wide spectrum of activities, over and above the actual acquisition and sale of commodities. The crux of TP issues often lies with the functional analysis and characterisation of the commodity marketing and trading entity in Singapore.</p> <p>&ldquo;When comparing prices, bear in mind that indices indicate the price to the final customer and would be difficult to use for commodity marketing and trading entities that act as intermediary entities and do not sell to end customers,<em>&rdquo;</em>&nbsp;highlighted Adriana Calderon, Director, Transfer Pricing Solutions Asia, as she shared her insights at an event by the&nbsp;<a href="https://www.siatp.org.sg/">Singapore Chartered Tax Professionals (formerly Singapore Institute of Accredited Tax Professionals)</a>.</p> <p><img alt="" src="https://journal.isca.org.sg/wp-content/uploads/sites/2/2020/05/img1-transfer-pricing-in-commodities.jpg" /></p> <p><strong>Adriana Calderon, Director, Transfer Pricing Solutions Asia, brought participants through the intricacies of TP for commodity marketing and trading entities in Singapore</strong></p> <h2><strong>FUNCTIONAL ANALYSIS OF COMMODITY MARKETING AND TRADING ENTITIES</strong></h2> <p>To better appreciate pertinent TP issues for commodity marketing and trading entities, it is useful to first understand their typical business models and the way they conduct their business. The functional profile of the entity is dependent on the nature of activities performed, taking into account the assets used and risks assumed, which in turn defines its contribution to value. Emphasis must be placed on the entity&rsquo;s decision-making capacity and capacity to exercise authority. The most common types of commodity traders in Singapore are:</p> <ol> <li>Marketers/Distributors responsible for selling commodities sourced from related parties to third parties;</li> <li>Procurement entities responsible for sourcing commodities for a related party from third parties, and</li> <li>Full-fledged traders that may operate as full risk-taking entrepreneurs.</li> </ol> <p><strong>Commercial Objectives and Functions Performed by Commodity Marketing and Trading Entities</strong></p> <p>Commodity marketing and trading entities undertake a wide spectrum of activities with varying levels of intensity. Such commodity marketing and trading entities may adopt a variety of business models, whether as a service entity, an agent, a marketer, a distributor, or a full-fledged trader, depending on the type of commodities they deal with and their specific business needs.</p> <p>A commodity marketing and trading entity may act as a service provider that gathers and provides market intelligence to a supplier, without assuming any risk relating to the commodity. It may also act as an agent on behalf of the supplier to develop and service a market by providing market intelligence, building up a customer base, managing customer relationships, negotiating with customers, and providing other services.</p> <p>Alternatively, the commodity marketing and trading entity may take on the role of a marketer, handling freight and logistics, credit management, formulation of strategies and more, but without the obligation to buy and sell the commodity. Unlike the marketer, a commodity marketing and trading entity that acts as a distributor mainly focuses on the purchase and sale of commodities, bridging the gap between suppliers and customers. They may range from limited risk distributors (performing all sales and distribution functions and have limited risk profile) to full-fledged distributors (bearing the principal responsibility in transactions, including inventory risk and customer credit risk, and setting the price of transactions).</p> <p>Finally, there are commodity marketing and trading entities that choose to act as full-fledged traders and engage in all activities &ndash; ranging from the purchase and trading of commodity, the central management for shipping, storage and risk management, to market maintenance for the commodity on its own account.</p> <p><strong>Assets and Risks of Commodity Marketing and Trading</strong></p> <p>Besides taking into account the nature of the commodity marketing and trading activities an entity performs, it is also important to consider the assets used and risks assumed when determining the economic value created by the entity.</p> <p>In considering the assets used to determine the arm&rsquo;s length price for Singapore TP purpose, it should be noted that IRAS is interested in not only tangible assets (such as warehouse and equipment) but also intangible assets (such as knowhow and customer relationships). In practice, the challenge is to price in such intangible assets due to the difficulties in finding reliable comparables.</p> <p>In order to assume a risk for TP purpose, the commodity marketing and trading entity must be able to control the risk and has the financial capacity to assume the risk.</p> <p>In determining the transfer price, consideration must be given to the contribution made by the commodity marketing and trading entity to the overall value creation in the group supply chain. As value creation is based on the economic significance of the functions (and not simply on the number of functions performed), taking title to commodity alone is not sufficient to determine the overall function profile of the entity.</p> <h2><strong>TRANSFER PRICING METHODS</strong></h2> <p>Various TP methods may be used to price related party commodity transactions. The following five TP methods are set out in IRAS&rsquo;&nbsp;<a href="https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/e-Tax_Guides/etaxguide_CIT_Commodity%20activities.pdf">e-Tax guide</a>.</p> <p><strong>Comparable Uncontrolled Price (CUP) Method</strong></p> <p>Under the CUP method, the arm&rsquo;s length price for commodities may be made with reference to either the comparable independent party transactions or the quoted price (which is the price of the commodity in the relevant period obtained in an international or domestic commodity exchange market).</p> <p>Care must be taken to ensure that the economically relevant characteristics of the transactions are comparable. For commodities, the economically relevant characteristics include physical features and quality of the commodity, and the contractual terms of the related party commodity transaction (such as volumes traded and the period of the arrangements).</p> <p>When using a quoted price, talking to traders and operations personnel would be best in identifying the most relevant index to use. It should be noted that indices indicate the price to the final customer and as such, they are difficult to use when setting the price for commodity marketing and trading entities that act as intermediary entities and may not sell to end customers.</p> <p><strong>Resale Price Method&nbsp;</strong></p> <p>This method is appropriate where parties are remunerated by reference to sales values and earn a percentage discount (or resale price margin, or gross margin) from a sale price. Commodity marketing and trading entities that are involved in marketing operations, such as marketers or agents, may prefer to use this method. The resale price method may be applied by comparing gross margin of the commodity marketing and trading entity with internal or external comparables. Alternatively, the comparable independent commission rates can be used as a reference to determine the appropriate percentage discount.</p> <p><strong>Cost-Plus Method</strong></p> <p>The cost-plus method is appropriate where costs are a relevant indicator of the value of the activities performed by the entity, such as in contract or toll manufacturing; its reliability is reduced considerably where the entity performs activities which contribute significant value. In the case of commodity marketing and trading entities, the use of the cost-plus method is mostly restricted to services which do not require significant specialised expertise, risks assumption, or risk control functions relating to the commodity. An example is market research services.</p> <p><strong>Profit Split Method</strong></p> <p>This method is generally appropriate where the commodity marketing and trading entity&rsquo;s interaction with its related parties and their contributions to the related party commodity transaction are highly interrelated and integrated. This method may be appropriate for global trading of commodities.</p> <p><strong>Transactional Net Margin Method (TNMM)</strong></p> <p>TNMM compares the net profit earned by a taxpayer from a related party transaction with the net profit earned by independent parties in a comparable transaction. It requires the selection of a profit level indicator, and is the most commonly used TP method for entities involved in commodity marketing and trading.</p> <p>The comparisons at the net profit level can be made on a single transaction, an aggregation of transactions or at the whole of entity level. When applying this method, there are various profit level indicators that can be used; care must be taken to select the appropriate indicator to ensure the appropriate profitability measure. Examples of profit level indicators are the operating margin, net cost-plus, Berry ratio and return on assets.</p> <p>While selecting the appropriate TP method is key in pricing related party transactions, the biggest challenge is often in ensuring access to reliable data to support the appropriate TP method.</p> <h2><strong>FINAL TIPS</strong></h2> <p>Commodity trading and marketing entities may tend to focus on the gross profit (rather than the net profit) as industry practice. From a TP perspective, it would be advisable to monitor the net profit of the trader, as it would be hard to justify consistent losses arising from a low gross profit allocated to the commodity trader. Commodities trading and marketing entities should bear in mind whether gross profit allocation makes commercial sense from a net profit perspective. If compared with a third-party arrangement, it is unlikely that a third-party trader would be willing to accept a commission or gross profit that does not allow it to earn a net profit.</p> <hr /> <p>Felix Wong is Head of Tax, and Angelina Tan is Technical Specialist, Singapore Chartered Tax Professionals (formerly Singapore Institute of Accredited Tax Professionals).</p> None transfer pricing, commodities, tp, value, Singapore, commodity trading, marketing entity, marketing centre singapore, https://journal.isca.org.sg/2020/05/28/transfer-pricing-in-commodities/pugpig_index.html

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith database low language proficiency None all <h1 _msthash="54496" _msttexthash="1181856">Mesure des entreprises multinationales</h1> <p> </p> <h4 _msthash="54497" _msttexthash="79279356">Octobre 2021 - Comprendre où se trouvent les entreprises multinationales (EMN), comment elles fonctionnent et où elles paient des impôts est essentiel pour une élaboration de politiques saines et des statistiques macroéconomiques solides. Cependant, étonnamment, peu de statistiques officielles sont actuellement disponibles sur les entreprises multinationales individuelles.</h4> <h4 _msthash="54498" _msttexthash="104001235">Pour combler cette lacune, l’OCDE a commencé à développer une nouvelle base de données – la <strong _istranslated="1">Base de données analytique sur les multinationales individuelles et leurs filiales (ADIMA)</strong> – en utilisant un certain nombre de sources de mégadonnées ouvertes qui peuvent fournir de nouvelles informations sur les entreprises multinationales individuelles et leurs profils mondiaux. </h4> <p><strong> </strong></p> <p><strong _msthash="54499" _msttexthash="408161">TROUVER LES DONNÉES ADIMA</strong> </p> <h4 _msthash="54500" _msttexthash="4935866">ADIMA comprend 500 des plus grandes multinationales du monde, chacune téléchargeable ici:</h4> <h3><strong _msthash="54501" _msttexthash="6028581">Télécharger les nouvelles données de l’exercice 2020</strong></h3> <h4>&gt; <font _msthash="54502" _mstmutation="1" _msttexthash="34664838">Registre <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2020-Physical-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202020%20-%20Physical%20Register%28xls%29">physique</a>: Fournir une vue complète de chaque entreprise multinationale et de ses filiales &gt; <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2020-Digital-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20%20Financial%20year%202020%20-%20Digital%20register%20%28xls%29">Registre numérique</a>: Fournir une vue de tous les sites Web appartenant à chaque EMN<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> &gt; <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2020-Indicators.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202020%20Indicators%20%28xlsx%29">Indicateurs</a>: Indicateurs harmonisés au niveau mondial pour chaque EMN</font></h4> <h3 _msthash="54503" _msttexthash="421980">Années précédentes</h3> <h4 _msthash="54504" _msttexthash="154947">Exercice 2019</h4> <h4>&gt; <font _msthash="54505" _mstmutation="1" _msttexthash="34664838">Registre <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2019-Physical-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202019%20-%20Physical%20Register%28xls%29">physique</a>: Fournir une vue complète de chaque entreprise multinationale et de ses filiales &gt; <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2019-Digital-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202019%20-%20Digital%20register%20%28xls%29">Registre numérique</a>: Fournir une vue de tous les sites Web appartenant à chaque EMN<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> &gt; <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2019-Indicators.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202019%20Indicators%20%28xlsx%29">Indicateurs</a>: Indicateurs harmonisés au niveau mondial pour chaque EMN</font></h4> <h4 _msthash="54506" _msttexthash="154713">Exercice 2018</h4> <h4>&gt; <font _msthash="54507" _mstmutation="1" _msttexthash="34664838">Registre <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2018-Physical-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202018%20-%20Physical%20Register%28xls%29">physique</a>: Fournir une vue complète de chaque entreprise multinationale et de ses filiales &gt; <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2018-Digital-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202018%20-%20Digital%20register%20%28xls%29">Registre numérique</a>: Fournir une vue de tous les sites Web appartenant à chaque EMN<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> &gt; <a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2018-Indicators.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202018%20Indicators%20%28xlsx%29">Indicateurs</a>: Indicateurs harmonisés au niveau mondial pour chaque EMN </font></h4> <p> </p> <h4><strong _msthash="54508" _msttexthash="201357">VISUALISER ADIMA</strong></h4> <h4><strong _msthash="54509" _msttexthash="1823523">Connexions découvertes pour deux EMN individuelles</strong></h4> <table align="center" border="0"> <tbody> <tr> <td colspan="2"> <h4 _msthash="54510" _msttexthash="36524007">Chaque point du graphique représente un identificateur pour l’entreprise multinationale et ses filiales, avec différentes couleurs représentant différentes sources. Les relations sont représentées par les lignes de connexion.</h4> </tr> <tr> <img _mstalt="6678269" alt="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Pfizer" src="./material-2023-07-12trans_files/Pfizer-377.png" title="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Pfizer"/> <img _mstalt="6783452" alt="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Daimler" src="./material-2023-07-12trans_files/Daimler-377.png" title="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Daimler"/> </tr> </tbody> </table> <p><strong _msthash="54511" _msttexthash="360568">PARTENAIRES DE DONNÉES</strong></p> <table border="0"> <tbody> <tr> <p><a href="https://en.abrams.wiki/?utm_campaign=partner&amp;utm_source=oecd/sdd/its/measuring-multinational-enterprises&amp;utm_medium=logo" target="_blank"><img _mstalt="437203" alt="ABRAMS world trade wiki" src="./material-2023-07-12trans_files/ABRAMS-world-trade-wiki.png" title="ABRAMS world trade wiki"/></a><font _msthash="54512" _mstmutation="1" _msttexthash="1599780"> ‌ ‌</font></p> <td style="vertical-align:middle"> <h4 _msthash="54513" _msttexthash="35453561">Travailler avec <strong _istranslated="1"><a _istranslated="1" href="https://en.abrams.wiki/?utm_campaign=partner&amp;utm_source=oecd/sdd/its/measuring-multinational-enterprises&amp;utm_medium=link" target="_blank">ABRAMS world trade wiki</a> pour combiner leur vision <strong _istranslated="1">du commerce mondial au niveau de l’entreprise</strong> avec la vision d’ADIMA sur les multinationales.</strong></h4> </tr> <tr>   <a href="https://opencorporates.com/" target="_blank"><img _mstalt="260286" alt="OpenCorporates" src="./material-2023-07-12trans_files/Open-Corporates.png" title="OpenCorporates"/></a> <td style="vertical-align:middle"> <h4 _msthash="54514" _msttexthash="75399493">Travailler ensemble pour compléter le registre physique d’ADIMA avec des données supplémentaires et fournir aux utilisateurs d’OpenCorporates une vue d’ADIMA sur <strong _istranslated="1">les groupements <a _istranslated="1" href="https://opencorporates.com/" target="_blank">d’entreprises</a> multinationales</strong>.</h4> </tr> </tbody> </table> <h1>Measuring Multinational Enterprises</h1> <p>&nbsp;</p> <h4>October 2021 - Understanding where Multinational Enterprises (MNEs) are, how they operate, and where they pay taxes is crucial for sound policy making and sound macro-economic statistics. However, surprisingly little official statistics are currently available on individual MNEs.</h4> <h4>To fill this gap the OECD has begun to develop a new database &ndash; the&nbsp;<strong>Analytical Database on Individual Multinationals and Affiliates (ADIMA)</strong>&nbsp;&ndash; using a number of open big data sources that can provide new insights on individual MNEs and their global profiles.&nbsp;&nbsp;</h4> <p><strong>&nbsp;</strong></p> <p><strong>FINDING THE ADIMA DATA</strong>&nbsp;</p> <h4>ADIMA includes 500 of the world&rsquo;s largest MNEs each downloadable here:</h4> <h3><strong>Download new data for financial year 2020</strong></h3> <h4>&gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2020-Physical-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202020%20-%20Physical%20Register%28xls%29">Physical Register</a>: Providing a comprehensive view of each MNE and its subsidiaries<br /> &gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2020-Digital-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20%20Financial%20year%202020%20-%20Digital%20register%20%28xls%29">Digital Register</a>: Providing a view of all websites belonging to each MNE<br /> &gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2020-Indicators.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202020%20Indicators%20%28xlsx%29">Indicators</a>: Harmonised indicators at the global level for each MNE</h4> <h3>Previous years</h3> <h4>Financial year 2019</h4> <h4>&gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2019-Physical-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202019%20-%20Physical%20Register%28xls%29">Physical Register</a>: Providing a comprehensive view of each MNE and its subsidiaries<br /> &gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2019-Digital-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202019%20-%20Digital%20register%20%28xls%29">Digital Register</a>: Providing a view of all websites belonging to each MNE<br /> &gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2019-Indicators.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202019%20Indicators%20%28xlsx%29">Indicators</a>: Harmonised indicators at the global level for each MNE</h4> <h4>Financial year 2018</h4> <h4>&gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2018-Physical-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202018%20-%20Physical%20Register%28xls%29">Physical Register</a>: Providing a comprehensive view of each MNE and its subsidiaries<br /> &gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2018-Digital-Register.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202018%20-%20Digital%20register%20%28xls%29">Digital Register</a>: Providing a view of all websites belonging to each MNE<br /> &gt;&nbsp;<a href="https://www.oecd.org/sdd/its/OECD-ADIMA-FY2018-Indicators.xlsx" target="_blank" title="Home%20%BB%20OECD.org%20%BB%20Directorates%20%BB%20Statistics%20and%20Data%20Directorate%20%BB%20International%20trade%20and%20balance%20of%20payments%20statistics%3A%20Measuring%20Multinational%20Enterprises%20-%20ADIMA%20-%20Financial%20year%202018%20Indicators%20%28xlsx%29">Indicators</a>: Harmonised indicators at the global level for each MNE&nbsp;</h4> <p>&nbsp;</p> <h4><strong>VISUALISING ADIMA</strong></h4> <h4><strong>Connections discovered for two individual MNEs</strong></h4> <table align="center" border="0"> <tbody> <tr> <td colspan="2"> <h4>Each dot in the graphic represents an identifier for the MNE and its affiliates, with different colours representing different sources. Relationships are represented by the connecting lines.</h4> </td> </tr> <tr> <td><img alt="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Pfizer" src="https://www.oecd.org/media/oecdorg/directorates/statisticsdirectorate/2020/Pfizer-377.png" title="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Pfizer" /></td> <td><img alt="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Daimler" src="https://www.oecd.org/media/oecdorg/directorates/statisticsdirectorate/2020/Daimler-377.png" title="Analytical Database on Individual Multinationals and Affiliates (ADIMA), Connections discovered for Daimler" /></td> </tr> </tbody> </table> <p><strong>DATA PARTNERS</strong></p> <table border="0"> <tbody> <tr> <td> <p><a href="https://en.abrams.wiki/?utm_campaign=partner&amp;utm_source=oecd/sdd/its/measuring-multinational-enterprises&amp;utm_medium=logo" target="_blank"><img alt="ABRAMS world trade wiki" src="https://www.oecd.org/media/oecdorg/directorates/statisticsdirectorate/2021/ABRAMS-world-trade-wiki.png" title="ABRAMS world trade wiki" /></a>&nbsp;&zwnj;&nbsp;&zwnj;</p> </td> <td style="vertical-align:middle"> <h4>Working together with&nbsp;<strong><a href="https://en.abrams.wiki/?utm_campaign=partner&amp;utm_source=oecd/sdd/its/measuring-multinational-enterprises&amp;utm_medium=link" target="_blank">ABRAMS world trade wiki</a>&nbsp;to combine their&nbsp;<strong>company level view of global trade</strong>&nbsp;with ADIMA&rsquo;s view of MNEs.</strong></h4> </td> </tr> <tr> <td>&nbsp;&nbsp;<a href="https://opencorporates.com/" target="_blank"><img alt="OpenCorporates" src="https://www.oecd.org/media/oecdorg/directorates/statisticsdirectorate/2021/Open-Corporates.png" title="OpenCorporates" /></a></td> <td style="vertical-align:middle"> <h4>Working together to supplement ADIMA&rsquo;s physical register with additional data and providing ADIMAs view on&nbsp;<strong>MNE groupings to&nbsp;<a href="https://opencorporates.com/" target="_blank">OpenCorporates</a>&nbsp;users</strong>.</h4> </td> </tr> </tbody> </table> None Multinational Enterprises. MNEs, MNCs, MNE, MNC, register, OECD, Multinational Enterprise Information Platform, value chain, https://www.oecd.org/sdd/its/measuring-multinational-enterprises.htm

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith database low language proficiency None all <h3 _msthash="54443" _msttexthash="6194591">À propos des règles relatives aux sociétés étrangères contrôlées par des ensembles de données (CFC)</h3> <p _msthash="54444" _msttexthash="401558287">Le rapport 2015 sur l’Action 3 du projet BEPS a formulé des approches recommandées pour l’élaboration de règles relatives aux sociétés étrangères contrôlées (SEC) afin de garantir l’imposition de certaines catégories de revenus d’entreprises multinationales dans la juridiction de la société mère afin de contrer certaines structures offshore qui n’entraînent pas ou un report indéfini de l’imposition. Des règles complètes et efficaces en matière de SEC ont pour effet de réduire l’incitation à transférer des bénéfices d’une juridiction de marché vers une juridiction à faible imposition.</p> <p _msthash="54445" _msttexthash="14009021">L’OCDE recueille des informations sur les progrès liés à la mise en œuvre de l’Action 3, à savoir :</p> <ul> <li _msthash="54446" _msttexthash="2314377">si une juridiction a mis en place des règles relatives aux SEC;</li> <li _msthash="54447" _msttexthash="704665">la définition du revenu des SEC,</li> <li _msthash="54448" _msttexthash="1477658">si les règles relatives aux SEC comprennent une</li> <li _msthash="54449" _msttexthash="18660785">test d’activité et, dans l’affirmative, la nature du test et, enfin, si des exceptions s’appliquent.</li> </ul> <p _msthash="54450" _msttexthash="1493641461">En général, une SEC est définie comme une société étrangère contrôlée directement ou indirectement par un contribuable résident. Les administrations appliquent divers critères pour déterminer le contrôle. Certaines approches font référence aux droits de vote détenus par les contribuables résidents ou à la valeur actionnariale détenue par les contribuables résidents, tandis que d’autres stipulent qu’une société étrangère est une SEC si elle exerce ses activités dans une juridiction à faible taux d’imposition et d’autres fondent la désignation SEC sur un critère fiscal (c’est-à-dire si la société étrangère ne paie pas d’impôt dans sa juridiction de résidence). Les définitions du revenu des SEC varient également d’une province ou d’un territoire à l’autre, certaines appliquant les règles relatives aux SEC à tout type de revenu, tandis que d’autres ne les appliquent qu’au revenu passif (c.-à-d. le revenu provenant d’intérêts, de biens locatifs, de dividendes, de redevances ou de gains en capital). Enfin, les provinces et les territoires varient également en ce qui concerne la présence de tests d’activité substantiels.</p> <h3>About the Dataset Controlled Foreign Company (CFC) Rules</h3> <p>The 2015 BEPS Action 3 report set out recommended approaches to the development of controlled foreign company (CFC) rules to ensure the taxation of certain categories of MNE income in the jurisdiction of the parent company in order to counter certain offshore structures that result in no or indefinite deferral of taxation. Comprehensive and effective CFC rules have the effect of reducing the incentive to shift profits from a market jurisdiction into a low-tax jurisdiction.</p> <p>The OECD gathers information on progress related to the implementation of Action 3, namely:</p> <ul> <li>whether a jurisdiction has CFC rules in place;</li> <li>the definition of CFC income,</li> <li>whether CFC rules include a substantial economic</li> <li>activity test and, if so, the nature of the test, and, finally, whether any exceptions apply.</li> </ul> <p>In general, a CFC is defined as a foreign company that is either directly or indirectly controlled by a resident taxpayer. Jurisdictions apply a variety of criteria to determine control. Some approaches make reference to voting rights held by resident taxpayers or to shareholder value held by resident taxpayers, while others stipulate that a foreign company is a CFC if it carries out its operations in a low-tax jurisdiction and others base CFC designation on a taxation test (i.e., if the foreign company does not pay tax in its jurisdiction of residence). Jurisdictions also vary in their definitions of CFC income, with some applying CFC rules to any type of income while others apply them to only passive income (i.e., income from interest, rental property, dividends, royalties or capital gains). Finally, jurisdictions also vary in the presence of substantial activity tests.</p> None Controlled Foreign Company, CFC, CFSs, Rules, Dataset, OECD, countries with CFC rules, definition of CFC income, substantial activity test https://qdd.oecd.org/subject.aspx?Subject=CFC

domestic taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, transfer pricing & supply chains medium databandwith course high language proficiency None all <p _msthash="54404" _msttexthash="57091398">Les cours en ligne de l’ONU visent à aider les administrations nationales à renforcer leurs capacités techniques durables. Ils offrent une solution d’apprentissage innovante qui met les compétences nécessaires à la portée de tous, partout dans le monde et à tout moment. </p> <p>The UN Online Courses aim to support national administrations in building sustained technical capacity. They offer an innovative learning solution that brings the necessary skills within reach of everyone, anywhere in the world and at any time.&nbsp;</p> None domestic revenue mobilisation, tax administraton, tax policy, debt, https://financingfordevelopment.un.org/tax-training/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course high language proficiency None all <p _msthash="54345" _msttexthash="2739568">Veuillez consulter les descriptions détaillées des deux cours :</p> <ol> <li><a _msthash="54346" _msttexthash="1263860" href="https://johannmuller.teachable.com/p/principles-of-international-taxation" rel="noopener noreferrer" target="_blank">Principes de la fiscalité internationale</a></li> <li _msthash="54347" _msttexthash="1593787"><a _istranslated="1" href="https://johannmuller.teachable.com/p/principles-of-international-transfer-pricing" rel="noopener noreferrer" target="_blank">Principes des prix de transfert internationaux</a>.</li> </ol> <p _msthash="54348" _msttexthash="2594800">Revenez ensuite sur cette page pour obtenir votre économie de 20%.</p> <p _msthash="54349" _msttexthash="14910480">VEUILLEZ NOTER: Le prix est hors TVA. Si vous résidez dans l’UE, la TVA peut être ajoutée, en fonction de votre pays de résidence.</p> <p> </p> <p> </p> <h2 _msthash="54350" _msttexthash="332917">Votre instructeur</h2> <p><br/> <img _mstalt="227344" alt="Johann Müller" src="./material-2023-07-12trans_files/JHM profile picture-small.jpg"/></p> <p _msthash="54351" _msttexthash="227344">Johann Müller</p> <p _msthash="54352" _msttexthash="217001577">Mes passions sont la fiscalité et l’enseignement. J’aime lire et comprendre les traités, les lois et les directives; voir comment ils sont façonnés dans la jurisprudence, puis expliquer tout cela en termes clairs et simples avec des références à des exemples pratiques de la vie réelle. J’aime interagir avec les gens, soulever des questions et les amener à relier les points afin qu’ils se sentent finalement à l’aise avec le matériel et leurs compétences.</p> <p _msthash="54353" _msttexthash="155017655">J’enseigne les prix de transfert et la fiscalité internationale des entreprises dans une variété de formats: automatisé en ligne, en face à face et, lorsque la vie revient à la normale après COVID, en personne. Mes publics typiques sont: les gouvernements, les universités, les fiscalistes ayant des exigences de formation continue, les fournisseurs de services professionnels et les étudiants de troisième cycle qui suivent les examens du Chartered Institute of Taxation pour un diplôme supérieur en fiscalité internationale (#CIOT et #ADIT).</p> <p _msthash="54354" _msttexthash="230833915">Dans mon enseignement, j’apporte à la table mes 20+ années d’expérience en fiscalité internationale et en prix de transfert de travail à Amsterdam, Londres, New York et Copenhague; travaillant pour de grands cabinets d’avocats, des cabinets comptables, le gouvernement danois et diverses multinationales. J’ai également publié des livres et de nombreux articles sur la fiscalité, et je suis actuellement l’éditeur de PE Plus, une base de données internationale sur la fiscalité des établissements stables.</p> <p _msthash="54355" _msttexthash="54395757">S’il vous plaît jeter un coup <a _istranslated="1" href="http://johannmuller.net/">d’œil</a>:<br _istranslated="1"/> http://johannmuller.net - mon site Web d’entreprise personnel; <br _istranslated="1"/> <a _istranslated="1" href="https://www.youtube.com/user/taxpics">https://www.youtube.com/user/taxpics</a> - ma chaîne Youtube où je discute de divers sujets fiscaux; et<br _istranslated="1"/> <a _istranslated="1" href="https://www.linkedin.com/in/johannhmuller/" target="_blank">LinkedIn</a> - envoyez-moi une invitation pour que nous puissions rester en contact.</p> <p _msthash="54356" _msttexthash="2505555">Vous pouvez me joindre au: [email protected] ou +45-6120 2911.</p> <p>Please see the detailed descriptions of both courses:</p> <ol> <li><a href="https://johannmuller.teachable.com/p/principles-of-international-taxation" rel="noopener noreferrer" target="_blank">Principles of International Taxation</a></li> <li><a href="https://johannmuller.teachable.com/p/principles-of-international-transfer-pricing" rel="noopener noreferrer" target="_blank">Principles of International Transfer Pricing</a>.</li> </ol> <p>Then come back to this page to get your 20% saving.</p> <p>PLEASE NOTE: The price is excluding VAT. If you are resident in the EU, VAT may be added, depending your country of residence.</p> <p>&nbsp;</p> <p>&nbsp;</p> <h2>Your Instructor</h2> <p><br /> <img alt="Johann Müller" src="https://www.filepicker.io/api/file/ZXlHoQUlmIexOg1xbAPn" /></p> <p>Johann M&uuml;ller</p> <p>My passions are tax and teaching. I love reading and understanding treaties, laws and directives; seeing how they are shaped in case law and then explaining all that in clear, simple terms with references to real life practical examples. I enjoy interacting with people, raising questions and getting them to connect the dots so that ultimately they feel comfortable with the material and their skills.</p> <p>I teach transfer pricing and international corporate taxation in a variety of formats: online automated, online face to face, and &ndash;when life returns to normal after COVID - in person. My typical audiences are: governments, universities, tax professionals with continued education requirements, professional service providers and post graduate students following the Chartered Institute of Taxation&rsquo;s exams for an Advanced Diploma in International Taxation (#CIOT and #ADIT).</p> <p>In my teaching I bring to the table my 20+ years experience in international tax and transfer pricing from working in Amsterdam, London, New York and Copenhagen; working for large law firms, accounting firms, the Danish government and various multinationals. I also published books and numerous articles on taxation, and am currently the editor of PE Plus, an international database on the taxation of permanent establishments.</p> <p>Please have look at:<br /> <a href="http://johannmuller.net/">http://johannmuller.net</a>&nbsp;- my personal business website;<br /> <a href="https://www.youtube.com/user/taxpics">https://www.youtube.com/user/taxpics</a>&nbsp;- my Youtube channel where I discuss various tax topics; and<br /> <a href="https://www.linkedin.com/in/johannhmuller/" target="_blank">LinkedIn</a>&nbsp;- send me an invite so we can stay in touch.</p> <p>You can reach me at:&nbsp;[email protected]&nbsp;or +45-6120 2911.</p> None transfer pricing, tp, transfer pricing methods, compliance, international taxation, international tax, principles of international taxation, https://johannmuller.teachable.com/p/citandtp

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all None east asia transfer pricing, comparable pricing, tp, tp methods, group structures, related party provisions, related party payments, valuing related parties transactions, https://www.youtube.com/watch?v=Ah3_xa52JBs

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax compliance, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <h2 _msthash="54192" _msttexthash="940433">CONFORMITÉ DES DÉCLARATIONS PAYS PAR PAYS</h2> <h4> </h4> <p _msthash="54193" _msttexthash="89274341">L’Arabie saoudite, les Émirats arabes unis, Oman, le Qatar et Bahreïn ont mis en œuvre la recommandation pays par pays conformément aux exigences du Plan d’action BEPS 13 de l’OCDE. BIBF propose une formation complète qui fournit des informations et des compétences complètes et actualisées sur les exigences de conformité de CbCR.</p> <p> </p> <hr/> <h4 _msthash="54194" _msttexthash="518362">QUELS SUJETS SERONT ABORDÉS?</h4> <p _msthash="54195" _msttexthash="59844902">• Le cours fournit des connaissances et des informations approfondies sur les réglementations CbCR applicables de Bahreïn avec une brève comparaison de l’Arabie saoudite, des Émirats arabes unis, du Qatar et d’Oman.</p> <p _msthash="54196" _msttexthash="8425885">• Le cours fournit les informations les plus récentes sur les réglementations CbCR pour assurer la conformité CbCR.</p> <p _msthash="54197" _msttexthash="35959287">• Il offre aux participants des occasions de brainstorming pour mieux comprendre la conformité locale de la RCFA avec l’OCDE et d’autres États du CCG.</p> <p _msthash="54198" _msttexthash="17597060">• Le cours est conçu pour fournir les aptitudes et les compétences requises pour gérer tous les aspects de conformité de CbCR par les employés des organisations commerciales.</p> <p> </p> <hr/> <h4 _msthash="54199" _msttexthash="1561079">À QUI S’ADRESSE-T-IL?</h4> <p _msthash="54200" _msttexthash="162802276">Les employés des organisations multinationales financières et non financières opérant dans le CCG, tels que les conseillers juridiques, les évaluateurs des risques, les dirigeants, les responsables de la conformité juridique et des déclarations, les responsables de la gestion fiscale et toute personne souhaitant apprendre à gérer tous les aspects juridiques de la conformité pays par pays conformément aux Orientations de l’OCDE et aux exigences de conformité des États du CCG.</p> <p> </p> <hr/> <h4 _msthash="54201" _msttexthash="351689">CONDITIONS PRÉALABLES</h4> <p _msthash="54202" _msttexthash="21997040">Connaissance de base de la conformité des entreprises à la législation applicable et compréhension générale de l’environnement fiscal.</p> <p> </p> <hr/> <h4 _msthash="54203" _msttexthash="192829">CONTENU DU COURS</h4> <p _msthash="54204" _msttexthash="2792413">• Principes fondamentaux du reporting pays par pays (CbCR)</p> <p _msthash="54205" _msttexthash="2820870">• Champ d’application de CbCR</p> <p _msthash="54206" _msttexthash="1381562">• Préparation du rapport CbCR</p> <p _msthash="54207" _msttexthash="6510244">• Exigences de conformité de CbCR, selon Bahreïn, Arabie saoudite, Émirats arabes unis, Qatar et Oman</p> <p _msthash="54208" _msttexthash="8968531">• Exigences de notification et de déclaration par pays selon Bahreïn, Arabie saoudite, Émirats arabes unis, Qatar et Oman</p> <p _msthash="54209" _msttexthash="2500680">• Autres aspects connexes de la conformité de la CbCR,</p> <p _msthash="54210" _msttexthash="5274386">• Nomination de l’entité constitutive (CE) pour déposer CbCR</p> <p> </p> <hr/> <h4 _msthash="54211" _msttexthash="238706">STRUCTURE DU COURS</h4> <p _msthash="54212" _msttexthash="15524340">Le cours est dispensé à l’aide d’une combinaison de conférences, de discussions, de scénarios réels et de séances pratiques.</p> <p> </p> <hr/> <p><a href="https://www.bibf.com/course-information/?code=FIN2169#" onclick="window.print(); pfTrackEvent('Course Information'); return false;" rel="nofollow" title="Printer Friendly, PDF &amp; Email"><img _mstalt="643734" alt="Print Friendly, PDF &amp; Email" src="./material-2023-07-12trans_files/printfriendly-pdf-button-nobg-md.png"/></a></p> <p> </p> <ul> </ul> <ul> <li _msthash="54213" _msttexthash="3362372">Centre d’apprentissage:Le Centre for Banking &amp; Finance</li> </ul> <ul> <li _msthash="54214" _msttexthash="654485">Spécialisation:Fiscalité</li> </ul> <ul> <li _msthash="54215" _msttexthash="93080">Durée:-</li> </ul> <ul> <li><font _msthash="54216" _mstmutation="1" _msttexthash="171756">Honoraires: </font><p _msthash="54217" _msttexthash="448942">Institutions membres :</p> <p _msthash="54218" _msttexthash="251706">Nationaux du CCG :</p> <p _msthash="54219" _msttexthash="655889">Couvert par le prélèvement</p> <p _msthash="54220" _msttexthash="448110">Autres nationalités :</p> <p _msthash="54221" _msttexthash="18694">BD 0</p> <p _msthash="54222" _msttexthash="566397">Institutions non membres :</p> <p _msthash="54223" _msttexthash="32149">BD 300</p> <p _msthash="54224" _msttexthash="4301609">Les prix indiqués n’incluent pas la TVA applicable de 10%</p> </li> </ul> <ul> <li _msthash="54225" _msttexthash="1685996">Programme:Cours standard - Comptabilité &amp; Finance</li> </ul> <ul> <li _msthash="54226" _msttexthash="24923080">Prérequis : Connaissance de base de la conformité des entreprises à la législation applicable et compréhension générale de l’environnement fiscal.</li> </ul> <ul> <li _msthash="54227" _msttexthash="2005302">Type d’évaluation :Examinable</li> </ul> <ul> <li _msthash="54228" _msttexthash="93743">Langue:-</li> </ul> <ul> <li _msthash="54229" _msttexthash="101452">Lieu:BIBF</li> </ul> <h5 _msthash="54230" _msttexthash="5955989">Connaissez-vous quelqu’un qui aimerait ce cours? Parlez-leur de ça...</h5> <ul> <li> </li> <li> </li> <li> </li> <li> </li> <li> </li> </ul> <h2>COMPLIANCE OF COUNTRY-BY-COUNTRY REPORTING</h2> <h4>&nbsp;</h4> <p>KSA, UAE, Oman, Qatar, and Bahrain have implemented CbCR according to the requirements of OECD BEPS Action plan 13. BIBF offers a comprehensive training course that provides complete and most up-to-date information and skills on the compliance requirements of CbCR.</p> <p>&nbsp;</p> <hr /> <h4>WHAT TOPICS WILL BE COVERED?</h4> <p>&bull; The course provides in-depth knowledge and information about applicable CbCR regulations of Bahrain with a brief comparison of KSA, UAE, Qatar, and Oman.</p> <p>&bull; The course provides the most up-to-date information on CbCR Regulations to ensure CbCR compliance.</p> <p>&bull; It provides opportunities to participants for brainstorming to make a better understanding of local CbCR compliance with OECD and Other GCC states.</p> <p>&bull; The course is designed to provide the required skills and competencies to manage all compliance aspects of CbCR by employees of business organizations.</p> <p>&nbsp;</p> <hr /> <h4>WHO IS IT FOR?</h4> <p>Employees of Financial and Non-Financial multinational organisations operating in the GCC such as Legal Advisors, Risk Assessors, Management Persons, Legal Compliance and Reporting Persons, Tax Management Persons, and anyone who wants to learn how to manage all legal aspects of CbCR compliance according to OECD Guidance &amp; GCC states compliance requirements.</p> <p>&nbsp;</p> <hr /> <h4>PREREQUISITES</h4> <p>Basic knowledge of business compliance with applicable legislation and a general understanding of the tax environment.</p> <p>&nbsp;</p> <hr /> <h4>COURSE CONTENT</h4> <p>&bull; Fundamentals of Country-by-Country Reporting (CbCR)</p> <p>&bull; Scope of CbCR</p> <p>&bull; Preparation of CbCR Report</p> <p>&bull; Compliance requirements of CbCR, according to Bahrain, KSA, UAE, Qatar and Oman</p> <p>&bull; CbCR Notification and Return Filing Requirements according to Bahrain, KSA, UAE, Qatar and Oman</p> <p>&bull; Other Related Compliance aspects of CbCR,</p> <p>&bull; Nomination of Constituent Entity (CE) to File CbCR</p> <p>&nbsp;</p> <hr /> <h4>COURSE STRUCTURE</h4> <p>The course is conducted using a combination of lectures, discussions, real-life scenarios and practice sessions.</p> <p>&nbsp;</p> <hr /> <p><a href="https://www.bibf.com/course-information/?code=FIN2169#" onclick="window.print(); pfTrackEvent('Course Information'); return false;" rel="nofollow" title="Printer Friendly, PDF &amp; Email"><img alt="Print Friendly, PDF &amp; Email" src="https://cdn.printfriendly.com/buttons/printfriendly-pdf-button-nobg-md.png" /></a></p> <p>&nbsp;</p> <ul> </ul> <ul> <li>Learning Centre:The Centre for Banking &amp; Finance</li> </ul> <ul> <li>Specialisation:Taxation</li> </ul> <ul> <li>Duration:-</li> </ul> <ul> <li>Fees:&nbsp; <p>Member Institutions:</p> <p>GCC Nationals:</p> <p>Covered by levy</p> <p>Other Nationalities:</p> <p>BD 0</p> <p>Non- Member Institutions:</p> <p>BD 300</p> <p>The Prices listed do not include the applicable 10% VAT</p> </li> </ul> <ul> <li>Programme:Standard Courses - Accounting &amp; Finance</li> </ul> <ul> <li>Prerequisites:Basic knowledge of business compliance with applicable legislation and a general understanding of the tax environment.</li> </ul> <ul> <li>Assessment Type:Examinable</li> </ul> <ul> <li>Language:-</li> </ul> <ul> <li>Venue:BIBF</li> </ul> <h5>Do you know someone who&rsquo;d love this course? Tell them about it ...</h5> <ul> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> </ul> None KSA, UAE, Oman, Qatar, Bahrain, CBCR, country by country reporting, OECD, https://www.bibf.com/course-information/?code=FIN2169

international taxation transfer pricing & supply chains low databandwith publication medium language proficiency None all <p _msthash="54153" _msttexthash="3828006039">Tous les pays de l’OCDE et du G20 se sont engagés à mettre en œuvre le rapport Action 13 intitulé « Documentation des prix de transfert et déclaration pays par pays, comme indiqué dans les avantages significatifs que la déclaration pays par pays peut offrir à une administration fiscale dans l’évaluation des prix de transfert et d’autres rapports pays liés au BEPS ». Reconnaissant qu’elles assument des risques fiscaux élevés, un certain nombre d’autres juridictions se sont également engagées à mettre en œuvre la déclaration pays par pays (qui, avec les membres de l’OCDE, forme le « Cadre inclusif »), y compris les pays en développement. Les juridictions ont convenu que la mise en œuvre de la déclaration pays par pays est un élément clé de la gestion des risques BEPS, et le rapport Action 13 a recommandé que la déclaration ait lieu pour les exercices commençant le 1er janvier 2016. Des progrès rapides ont été accomplis afin de respecter ce calendrier d’introduction des dômes, y compris les cadres juridiques et la conclusion d’accords entre autorités compétentes pour l’échange international de déclarations pays par pays. Les groupes d’entreprises multinationales se sont également préparés à la déclaration pays par pays, et le dialogue entre les gouvernements et les entreprises est un aspect essentiel pour garantir que les déclarations pays par pays sont mises en œuvre de manière cohérente dans le monde entier. Une mise en œuvre cohérente garantira non seulement des conditions de concurrence équitables, mais apportera également une sécurité aux contribuables et améliorera la capacité des administrations fiscales à utiliser les déclarations pays par pays dans leurs travaux d’évaluation des pays à la retraite. L’OCDE continuera de soutenir la mise en œuvre cohérente et rapide des rapports pays par pays. Lorsque des questions d’interprétation se sont posées et qu’il serait préférable de les traiter par des orientations publiques communes, l’OCDE s’efforcera de les mettre à disposition. Les orientations contenues dans le présent document visent à aider à cet égard.</p> <p>All OECD and G20 countries have committed to implementing Country the Action 13 Report &ldquo;Transfer Pricing Documentation and CountrybyCountry reporting, as set out in the significant benefits that CbC reporting can offer a tax administration in assessment of transfer pricing and other BEPS relaby Country Reporting&rdquo;. Recognising undertaking high level risk ted tax risks, a number of other jurisdictions have also committed to implementing CbC reporting (which with OECD members form the &ldquo;Inclusive Framework&rdquo;), including developing countries. Jurisdictions have agreed that implementing CbC reporting is a key p riority in addressing BEPS risks, and the Action 13 Report recommended that reporting take place with respect to fiscal periods commencing from 1 January 2016. Swift progress has been made in order to meet this introduction of domes timeline , including the tic legal frameworks and the entry into competent authority agreements for the international exchange of CbC reports. MNE Groups have likewise made preparations for CbC reporting, and dialogue between governments and business is a critical aspect of ensuri ng that CbC reporting is implemented consistently across the globe. Consistent implementation will not only ensure a level playing field, but also provide certainty for taxpayers and improve the ability of tax administrations to use CbC reports in their ri sk assessment work. The OECD will continue to support the consistent and swift implementation of CbC reporting. Where questions of interpretation have arisen and would be best addressed through common public guidance, the OECD will endeavour to make this available. The guidance in this document is intended to assist in this regard</p> None BEPS, CBCR, country by country reporting, compliance, guidelines, mergers, acquisitions, https://www.oecd.org/ctp/guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.pdf

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains medium databandwith course medium language proficiency None all <h3 _msthash="54025" _msttexthash="335478">À propos de ce cours</h3> <p _msthash="54026" _msttexthash="174373225">Afin de sensibiliser les membres qui exercent ou non actuellement dans le domaine de la fiscalité internationale et qui souhaitent rafraîchir leurs connaissances en matière de prix de transfert, le Comité a publié ce cours de recyclage en ligne portant sur l’aperçu des prix de transfert en référence aux règles de l’ONU, de l’OCDE et de l’Inde.</p> <p _msthash="54027" _msttexthash="14910428">Ces cours de recyclage seront dispensés par d’éminentes facultés ayant une connaissance et une expertise approfondies sur le sujet.</p> <p _msthash="54028" _msttexthash="8931910">Ce cours a été conçu pour les membres qui sont intéressés à rafraîchir leurs connaissances relatives aux prix de transfert.</p> <p _msthash="54029" _msttexthash="327535">EN SAVOIR MOINS<a _istranslated="1" href="javascript:void(0)">SUR ICAI</a></p> <ul> <li> </li> <li _msthash="54030" _msttexthash="97383">Session</li> <li _msthash="54031" _msttexthash="211809">Durée: 5 jours</li> <li _msthash="54032" _msttexthash="538200">Engagement : 3 heures/jour</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="54033" _msttexthash="75751">Langue</li> <li _msthash="54034" _msttexthash="93132">Anglais</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="54035" _msttexthash="238914">Format du cours</li> <li _msthash="54036" _msttexthash="315107">Cours de recyclage</li> </ul> <hr/> <h4 _msthash="54037" _msttexthash="447512">Qui en bénéficierait?</h4> <ul> <li _msthash="54038" _msttexthash="2041273">Membres de l’ICAI</li> </ul> <p> </p> <h4 _msthash="54039" _msttexthash="486057">Conditions préalables</h4> <ul> <li _msthash="54040" _msttexthash="2041273">Membres de l’ICAI</li> </ul> <hr/> <h4 _msthash="54041" _msttexthash="76609">Centre</h4> <ul> <li _msthash="54042" _msttexthash="596414">Fiscalité internationale</li> </ul> <p> </p> <h4 _msthash="54043" _msttexthash="85254">CPE Type</h4> <ul> <li _msthash="54044" _msttexthash="166374">Structuré</li> </ul> <hr/> <p _msthash="54045" _msttexthash="6836453">Cliquez pour afficher la date et l’heure de la session<a _istranslated="1" href="javascript:void(0)">DATE ET HEURE DE LA SESSION</a></p> <h3 _msthash="54046" _msttexthash="429793">Ce que vous apprendrez</h3> <ul> <li> <p _msthash="54047" _msttexthash="4459">1</p> <p _msthash="54048" _msttexthash="25317968">Un aperçu des prix de transfert, l’élaboration de règlements indiens en matière de prix de transfert, le concept d’analyse fonctionnelle</p> </li> <li> <p _msthash="54049" _msttexthash="4550">2</p> <p _msthash="54050" _msttexthash="573508">Analyse de comparabilité</p> </li> <li> <p _msthash="54051" _msttexthash="4641">3</p> <p _msthash="54052" _msttexthash="1341951">Sélection des méthodes de prix de transfert</p> </li> <li> <p _msthash="54053" _msttexthash="4732">4</p> <p _msthash="54054" _msttexthash="655031">Documentation et rédaction</p> </li> <li> <p _msthash="54055" _msttexthash="4823">5</p> <p _msthash="54056" _msttexthash="2820207">Plans d’action BEPS 8-10, Impact de la COVID-19 sur TP</p> </li> <li> <p _msthash="54057" _msttexthash="4914">6</p> <p _msthash="54058" _msttexthash="8022222">Évaluations des prix de transfert, Controverses, Règles de la sphère de sécurité en matière de prix de transfert, APP</p> </li> </ul> <h3 _msthash="54059" _msttexthash="323037">Programme de cours</h3> <h4 _msthash="54060" _msttexthash="1077271">Ce cours comprend les modules suivants</h4> <ul> <li> <p _msthash="54061" _msttexthash="93691">Module01</p> <ul> <li _msthash="54062" _msttexthash="24179428">Jour 1 - Un aperçu des prix de transfert, élaboration de la réglementation indienne en matière de prix de transfert, concept d’analyse fonctionnelle</li> </ul> </li> <li> <p _msthash="54063" _msttexthash="93873">Module02</p> <ul> <li _msthash="54064" _msttexthash="83609851">Jour 2 - Analyse de comparabilité Sélection ou rejet de comparables, Problèmes de synchronisation dans la comparabilité, Plage de pleine concurrence, Données pluriannuelles, Avantages spécifiques à l’emplacement (y compris les économies d’emplacement et la prime de marché)</li> </ul> </li> <li> <p _msthash="54065" _msttexthash="94055">Module03</p> <ul> <li _msthash="54066" _msttexthash="9349509">Jour 3 - Sélection des méthodes de prix de transfert - Sélection de la méthode la plus appropriée, Ajustements de comparabilité</li> </ul> </li> <li> <p _msthash="54067" _msttexthash="94237">Module04</p> <ul> <li _msthash="54068" _msttexthash="75855494">Jour 4 - Documentation et rédaction - Rédaction du rapport d’étude sur les prix de transfert, des exigences BEPS Plan d’action 13 - Concept de système à 3 niveaux (fichier maître, rapport pays par pays et fichier local), étude, documentation et rapports en vertu de la réglementation indienne TP, dispositions relatives aux pénalités</li> </ul> </li> <li> <p _msthash="54069" _msttexthash="94419">Module05</p> <ul> <li _msthash="54070" _msttexthash="37489374">Jour 5 - Plans d’action BEPS 8-10: Aligner les résultats en matière de prix de transfert sur la création de valeur, Impact du COVID-19 sur la TP,Évaluations des prix de transfert,Controverses,Règles de la sphère de sécurité en matière de prix de transfert,APP</li> </ul> </li> </ul> <h3>About this Course</h3> <p>In order to create awareness amongst members who may or may not be presently practicing in the area of International Taxation and are interested in refreshing their knowledge pertaining to Transfer Pricing, the Committee has brought out this online Refresher course pertaining to Overview of Transfer Pricing with reference to UN/OECD/ India Rules.</p> <p>The said refresher courses will be addressed by eminent faculties having in depth knowledge and expertise on the subject.</p> <p>This course has been designed for the members who are interested in refreshing their knowledge pertaining to Transfer Pricing.</p> <p>READ LESS<a href="javascript:void(0)">ABOUT ICAI</a></p> <ul> <li>&nbsp;</li> <li>Session</li> <li>Duration: 5 Days</li> <li>Commitment: 3 Hours/Day</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Language</li> <li>English</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Course Format</li> <li>Refresher Courses</li> </ul> <hr /> <h4>Who would benefit?</h4> <ul> <li>Members of ICAI</li> </ul> <p>&nbsp;</p> <h4>Pre-requisites</h4> <ul> <li>Members of ICAI</li> </ul> <hr /> <h4>Hub</h4> <ul> <li>International Taxation</li> </ul> <p>&nbsp;</p> <h4>CPE Type</h4> <ul> <li>Structured</li> </ul> <hr /> <p>Click to view the session date and time<a href="javascript:void(0)">SESSION DATE AND TIME</a></p> <h3>What You Will Learn</h3> <ul> <li> <p>1</p> <p>An Overview of Transfer Pricing, Development of Indian Transfer Pricing Regulations, Concept of Functional Analysis</p> </li> <li> <p>2</p> <p>Comparability Analysis</p> </li> <li> <p>3</p> <p>Selection of Transfer Pricing Methods</p> </li> <li> <p>4</p> <p>Documentation and Drafting</p> </li> <li> <p>5</p> <p>BEPS Action Plans 8-10, Impact of COVID-19 on TP</p> </li> <li> <p>6</p> <p>Transfer Pricing Assessments, Controversies, Transfer pricing Safe Harbour rules, APA</p> </li> </ul> <h3>Course Syllabus</h3> <h4>This course comprises the following modules</h4> <ul> <li> <p>Module01</p> <ul> <li>Day 1 - An Overview of Transfer Pricing, Development of Indian Transfer Pricing Regulations, Concept of Functional Analysis</li> </ul> </li> <li> <p>Module02</p> <ul> <li>Day 2 - Comparability Analysis Selection or rejection of comparables, Timing issues in comparability, Arm&#39;s length range, Multiple year data, Location specific advantages (Including location savings and market premium)</li> </ul> </li> <li> <p>Module03</p> <ul> <li>Day 3 - Selection of Transfer Pricing Methods - Selection of most appropriate method, Comparability adjustments</li> </ul> </li> <li> <p>Module04</p> <ul> <li>Day 4 - Documentation and Drafting - Drafting of Transfer Pricing Study Report, BEPS requirements Action Plan 13 - Concept of 3 tiered system (Master File, Country by Country report and Local File), Study, Documentation and reporting under Indian TP Regulations,Penalty provisions</li> </ul> </li> <li> <p>Module05</p> <ul> <li>Day 5 - BEPS Action Plans 8-10: Aligning Transfer Pricing Outcomes with Value Creation, Impact of COVID-19 on TP,Transfer Pricing Assessments,Controversies, Transfer pricing Safe Harbour rules,APA</li> </ul> </li> </ul> east asia India, Indian international tax, residence, residency, foreign income, domestic tax law, international taxation, cross border transactions, tax treaties, transfer pricing, tp https://learning.icai.org/committee/international-taxation/overview-of-transfer-pricing-with-reference-to-un-oecd-india-rules/

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains medium databandwith course medium language proficiency None all <h2 _msthash="53959" _msttexthash="429793">Ce que vous apprendrez</h2> <ul> <li> <p _msthash="53960" _msttexthash="294762">Prix de transfert</p> </li> <li> <p _msthash="53961" _msttexthash="455624">Sources fondamentales</p> </li> <li> <p _msthash="53962" _msttexthash="4456920">Qu’est-ce qu’une « entreprise multinationale »</p> </li> <li> <p _msthash="53963" _msttexthash="1244581">Que sont les « transactions intragroupe »</p> </li> <li> <p _msthash="53964" _msttexthash="2670889">Qu’est-ce que le « principe de pleine concurrence »</p> </li> <li> <p _msthash="53965" _msttexthash="2152176">Quelles entreprises sont des « entreprises associées »</p> </li> <li> <p _msthash="53966" _msttexthash="1199744">Quelles transactions sont contrôlées</p> </li> <li> <p _msthash="53967" _msttexthash="7659665">Comparabilité et cinq facteurs de comparabilité de l’OCDE</p> </li> <li> <p _msthash="53968" _msttexthash="5318404">Pourquoi nous avons besoin d’une analyse fonctionnelle</p> </li> <li> <p _msthash="53969" _msttexthash="6243237">Qu’est-ce que la caractérisation d’entité</p> </li> <li> <p _msthash="53970" _msttexthash="1991860">Cadre d’analyse des risques</p> </li> <li> <p _msthash="53971" _msttexthash="678795">Méthodes de prix de transfert</p> </li> <li> <p _msthash="53972" _msttexthash="1132599">Documentation sur les prix de transfert</p> </li> </ul> <h2>What you&#39;ll learn</h2> <ul> <li> <p>Transfer Pricing</p> </li> <li> <p>Fundamental sources</p> </li> <li> <p>What is &quot;multinational enterprise&quot;</p> </li> <li> <p>What are &quot;intragroup transactions&quot;</p> </li> <li> <p>What is the &quot;arm&#39;s length principle&quot;</p> </li> <li> <p>What companies are &quot;associated enterprises&quot;</p> </li> <li> <p>Which transactions are controlled</p> </li> <li> <p>Comparability and five OECD comparability factors</p> </li> <li> <p>Why we need functional analysis</p> </li> <li> <p>What is entity characterization</p> </li> <li> <p>Risk analysis framework</p> </li> <li> <p>Transfer pricing methods</p> </li> <li> <p>Transfer pricing documentation</p> </li> </ul> None Udemy, risk, transfer pricing, tp, tp policy, documentation, Risk analysis framework, compliance, intragroup transactions, associated enterprises, related parties, arm's length principle, https://www.udemy.com/course/transfer-pricing-fundamentals/

international taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains medium databandwith course medium language proficiency None all <p _msthash="53919" _msttexthash="1244955205">Ce cours analyse le traitement fiscal, les problèmes, les techniques de planification et les politiques gouvernementales sous-jacentes impliquées dans les affaires internationales. Le cours intègre les concepts appris dans tous les cours de fiscalité en ce qui concerne l’impact sur les transactions transfrontalières à l’étranger (c.-à-d. l’imposition des contribuables américains faisant des affaires à l’étranger). Les sujets abordés comprennent la source du revenu, les prix de transfert, les sociétés étrangères contrôlées (SEC), le revenu de la sous-partie F, les crédits pour impôt étranger, le revenu mondial incorporel faiblement imposé (GILTI), l’érosion de la base d’imposition et l’impôt anti-abus (BEAT) et le revenu incorporel dérivé étranger (FDII). Bien que ce cours soit fortement axé sur les transactions sortantes, certaines règles entrantes (c.-à-d. les contribuables non américains faisant des affaires aux États-Unis) seront discutées. Ce cours est un cours d’introduction, donc aucune connaissance préalable de la fiscalité internationale n’est requise ou attendue. Cependant, une connaissance préalable de la fiscalité fédérale américaine est nécessaire.</p> <p>This course analyzes the tax treatment, issues, planning techniques and underlying government policies involved in doing business internationally. The course incorporates concepts learned in all of the tax courses as they relate to the impact on cross-border outbound transactions (i.e., the taxation of US taxpayers doing business abroad). Topics include the source of income, transfer pricing, controlled foreign corporations (CFCs), Subpart F income, foreign tax credits, Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-Abuse Tax (BEAT), and Foreign Derived Intangible Income (FDII). While this course focuses heavily on outbound transactions, some inbound rules (i.e., non-US taxpayers doing business in the United States) will be discussed. This course is an introductory course, so no prior knowledge of international taxation is required or expected. However, prior knowledge of U.S. federal taxation is necessary.</p> None United States, Federal Tax, U.S., federal income taxation, tax treaties, double tax agreements, American, US, US taxation of international, transactions, outbound transactions, cross-border, Global Intangible Low-Taxed Income, GILTI, Base Erosion and Anti-Abuse Tax, BEAT, Foreign Derived Intangible Income, FDII, https://www.coursera.org/lecture/us-international-tax/introduction-to-transfer-pricing-k2iEX

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <table border="0"> <tbody> <tr> <p _msthash="53872" _msttexthash="504956517">En novembre 2016, plus de 100 juridictions ont conclu des négociations sur la Convention multilatérale pour la mise en œuvre de mesures relatives aux conventions fiscales visant à <strong _istranslated="1"><em _istranslated="1">prévenir l’érosion de la base d’imposition</em></strong> et le transfert de bénéfices <em _istranslated="1"> (« instrument multilatéral » ou « IM »), </em> qui mettra rapidement en œuvre une série de mesures de conventions fiscales visant à mettre à jour les règles fiscales internationales et à réduire les possibilités d’évasion fiscale par les entreprises multinationales. L’IM couvre déjà 100 juridictions et est entré en vigueur le 1er juillet 2018. Les signataires comprennent des juridictions de tous les continents et de tous les niveaux de développement et d’autres juridictions travaillent également activement à la signature.</p> <p> </p> <ul> <li> <strong><a _msthash="53873" _msttexthash="4614571" href="https://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf" target="_blank">Signataires et parties (postes d’IM)</a></strong></li> <li><strong> <a _msthash="53874" _msttexthash="4984733" href="https://www.oecd.org/tax/treaties/opinions-of-the-conference-of-the-parties-to-the-multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.htm">Avis de la Conférence des Parties à l’IM</a></strong></li> </ul> <p><iframe frameborder="0" height="100%" id="549871474" name="1c628517-6ecd-43c7-b4ed-a736407aae70" src="./material-2023-07-12trans_files/PvoiGrpeEuE.html" title="Strengthening tax treaties to fight tax avoidance" width="100%"></iframe></p> </tr> </tbody> </table> <p _msthash="53875" _msttexthash="344252493">L’IM offre des solutions concrètes aux gouvernements pour combler les lacunes des règles fiscales internationales existantes en transposant les résultats du <a _istranslated="1" href="http://www.oecd.org/tax/beps/">projet BEPS de l’OCDE et du G20</a> dans les conventions fiscales bilatérales du monde entier. L’IM modifie l’application de milliers de conventions fiscales bilatérales conclues pour éliminer la double imposition. Il met également en œuvre des normes minimales convenues pour <a _istranslated="1" href="http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm">lutter contre l’utilisation abusive</a> des conventions fiscales et <a _istranslated="1" href="http://www.oecd.org/tax/beps/beps-action-14-peer-review-and-monitoring.htm">améliorer les mécanismes de règlement des différends</a>, tout en offrant la souplesse nécessaire pour tenir compte des politiques particulières des conventions fiscales. </p> <p><br/><font _msthash="53876" _mstmutation="1" _msttexthash="47916531"> L’IM est toujours ouvert à d’autres signataires. Les juridictions intéressées par la signature de l’IM sont invitées à contacter le Secrétariat de l’OCDE : <a _istranslated="1" _mstmutation="1" href="mailto:[email protected]?subject=Signing%20the%20MLI">[email protected]</a></font></p> <table border="0"> <tbody> <tr> <td> <p>In November 2016, over 100 jurisdictions concluded&nbsp;negotiations on the&nbsp;<strong><em>Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting</em></strong><em>&nbsp;(&quot;Multilateral Instrument&quot; or &quot;MLI&quot;)&nbsp;</em>&nbsp;that will swiftly implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. The MLI already covers 100 jurisdictions and entered into force on 1 July 2018. Signatories include jurisdictions from all continents and all levels of development and other jurisdictions are also actively working towards signature.</p> <p>&nbsp;</p> <ul> <li>&nbsp;<strong><a href="https://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf" target="_blank">Signatories and Parties (MLI Positions)</a></strong></li> <li><strong>&nbsp;<a href="https://www.oecd.org/tax/treaties/opinions-of-the-conference-of-the-parties-to-the-multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.htm">Opinions of the Conference of the Parties to the MLI</a></strong></li> </ul> </td> <td> <p><iframe frameborder="0" height="100%" id="549871474" name="1c628517-6ecd-43c7-b4ed-a736407aae70" src="https://www.youtube.com/embed/PvoiGrpeEuE?enablejsapi=1&amp;origin=https%3A%2F%2Fwww.oecd.org" title="Strengthening tax treaties to fight tax avoidance" width="100%"></iframe></p> </td> </tr> </tbody> </table> <p>The MLI offers concrete solutions for governments to close the gaps in existing international tax rules by transposing results from the&nbsp;<a href="http://www.oecd.org/tax/beps/">OECD/G20 BEPS Project</a>&nbsp;into bilateral tax treaties worldwide. The MLI modifies the application of thousands of bilateral tax treaties concluded to eliminate double taxation. It also implements agreed minimum standards to&nbsp;<a href="http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm">counter treaty abuse</a>&nbsp;and to&nbsp;<a href="http://www.oecd.org/tax/beps/beps-action-14-peer-review-and-monitoring.htm">improve dispute resolution</a>&nbsp;mechanisms while providing flexibility to accommodate specific tax treaty policies.&nbsp;</p> <p><br /> The MLI is still open for additional Signatories. Jurisdictions interested in signing the MLI are invited to contact the&nbsp;OECD Secretariat:&nbsp;<a href="mailto:[email protected]?subject=Signing%20the%20MLI">[email protected]</a></p> None Prevent Base Erosion and Profit Shifting, BEPS, MLI, multi-lateral instrument, tax treaty, tax treaties, double tax agreements, https://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.htm

tax administration accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="53817" _msttexthash="330165420">L’outil d’apprentissage en ligne sur les prix de transfert vise à renforcer les connaissances et les compétences du personnel travaillant sur les prix de transfert dans les administrations fiscales. L’outil est en cours d’élaboration par l’Unité de la politique budgétaire et de la croissance durable. L’outil se concentre en particulier sur les connaissances et les compétences requises par le personnel effectuant des contrôles fiscaux des entreprises multinationales, mais sera utile et pertinent pour d’autres personnes cherchant une compréhension globale des prix de transfert dans la pratique.</p> <hr/> <h2 _msthash="53818" _msttexthash="2623218">À propos de l’Open Learning Campus</h2> <p _msthash="53819" _msttexthash="187774561">Tous les utilisateurs enregistrés d’OLC peuvent ressentir son impact des nouvelles fonctionnalités. Si vous êtes déjà inscrit à OLC, vous pouvez vous connecter directement au nouveau système. Si vous êtes un nouvel utilisateur, inscrivez-vous pour profiter des opportunités d’apprentissage dynamique du GBM afin d’approfondir vos connaissances et vos compétences sur une variété de sujets liés au développement. Par exemple, vous aurez accès à des ressources opportunes telles que :</p> <ol> <li _msthash="53820" _msttexthash="859846">Ted aime les conversations vidéo</li> <li _msthash="53821" _msttexthash="92391">Balados</li> <li _msthash="53822" _msttexthash="3291925">Apprentissages formels (c.-à-d. cours auto-rythmés/cours animés/MOOC)</li> <li _msthash="53823" _msttexthash="1727869">Événements en direct et échanges de connaissances</li> <li _msthash="53824" _msttexthash="528138">Communautés de pratique</li> </ol> <p _msthash="53825" _msttexthash="23597717">Vous aurez accès à un vaste catalogue de ressources à travers lequel vous pourrez rechercher et découvrir du matériel d’apprentissage pertinent.</p> <hr/> <h2 _msthash="53826" _msttexthash="933894">Comment accéder au contenu du cours</h2> <p _msthash="53827" _msttexthash="10858211">Pour accéder au contenu du cours, veuillez suivre les étapes d’inscription ci-dessous:</p> <ol> <li _msthash="53828" _msttexthash="736047">Ouvrir https://wbg.edcast.com/</li> <li _msthash="53829" _msttexthash="16962075">Accédez à « Pas de compte? » et sélectionnez « Créer un! ». Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="53830" _msttexthash="21846929">Entrez le code que vous avez reçu par e-mail dans le champ « Entrer le code ». Sélectionnez « Se connecter » pour passer à l’étape suivante.</li> <li _msthash="53831" _msttexthash="23689263">Remplissez vos nom et prénom et sélectionnez une langue de communication préférée. Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="53832" _msttexthash="23797917">Sélectionnez jusqu’à cinq objectifs d’apprentissage. Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="53833" _msttexthash="16461237">Sélectionnez jusqu’à cinq compétences. Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="53834" _msttexthash="17892342">Félicitations et bienvenue à OLC! Sélectionnez « First Things First » pour commencer votre parcours d’apprentissage !</li> </ol> <p>The Transfer Pricing E-Learning Tool aims to build knowledge and skills of personnel in working on transfer pricing in tax administrations. The Tool is being developed by the Fiscal Policy and Sustainable Growth Unit. The Tool focuses in particular on the knowledge and skills required by personnel undertaking tax audits of multinational enterprises but will be useful and relevant to others seeking a comprehensive understanding of transfer pricing in practice.</p> <hr /> <h2>About Open Learning Campus</h2> <p>All registered users of OLC can experience its impact of new features. If you are already registered with OLC you can directly sign in to the new system. If you are a new user then do register to avail of the dynamic learning opportunities from WBG to deepen your knowledge and skills on a variety of development related topics. For example, you will have access to timely resources such as:</p> <ol> <li>Ted like video talks</li> <li>Podcasts</li> <li>Formal learnings (i.e., Self-paced courses/Facilitated Courses/MOOCs)</li> <li>Live events and Knowledge Exchanges</li> <li>Communities of Practice</li> </ol> <p>You will have access to an extensive catalog of resources through which you can search and discover relevant learning materials.</p> <hr /> <h2>How to Access the Course Content</h2> <p>To access the course content, please follow the below registration steps:</p> <ol> <li>Open https://wbg.edcast.com/</li> <li>Navigate to &ldquo;No account?&rdquo; and select &ldquo;Create one!&rdquo;. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Enter the code that you received via email at the &ldquo;Enter Code&rdquo; field. Select &ldquo;Sign in&rdquo; to continue with the next step.</li> <li>Fill in your First and Last Names and select a preferred communication language. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Select up to five learning goals. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Select up to five skills. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Congratulations and welcome to OLC!&nbsp;Select &quot;First Things First&quot; to start your learning journey!</li> </ol> None Introduction to transfer pricing, Tax Administrations, Tax Administration, Tax Revenue Services, tax administrators, Transfer Pricing, Guidelines, Transfer pricing, methods, Customs, valuation, arm's length principle, https://www.worldbank.org/en/olc/course/56304

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="53778" _msttexthash="2038920403">Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle de premier plan, les gouvernements doivent veiller à ce que les bénéfices imposables des multinationales ne soient pas artificiellement transférés hors de leur juridiction et à ce que l’assiette fiscale déclarée par les entreprises multinationales dans leur pays reflète l’activité économique qui y est entreprise. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des orientations sur l’application du principe de pleine concurrence, qui constitue le consensus international sur l’évaluation des transactions transfrontalières entre entreprises associées. Cette édition de janvier 2022 comprend les orientations révisées sur l’application de la méthode des bénéfices transactionnels et les orientations à l’intention des administrations fiscales sur l’application de l’approche aux actifs incorporels difficiles à évaluer convenues en 2018, ainsi que les nouvelles orientations en matière de prix de transfert pour les transactions financières approuvées en 2020. Enfin, des changements de cohérence ont été apportés au reste des Principes de l’OCDE applicables en matière de prix de transfert. Les Principes de l’OCDE applicables en matière de prix de transfert ont été approuvés par le Conseil de l’OCDE dans leur version originale en 1995.</p> <p>In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the &ldquo;arm&rsquo;s length principle&rdquo;, which is the international consensus on the valuation of cross-border transactions between associated enterprises. This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.</p> None transfer pricing, MNEs, MNE, MNCs, MNC, transactional profit method, comparable pricing, tp, tp methods, group structures, arm's length principle, related party provisions, related party payments, valuing related parties transactions, https://www.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_0e655865-en

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), exchange of information, extractive sector & environment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p><strong _msthash="53730" _msttexthash="71175">ENVIRON</strong></p> <p _msthash="53731" _msttexthash="150163988">La <a _istranslated="1" href="https://www.oecd.org/tax/platform-for-collaboration-on-tax.htm">Plateforme de collaboration en matière fiscale</a> (PCT) – une initiative conjointe du FMI, de l’OCDE, des Nations Unies et du Groupe de la Banque mondiale – a entrepris, à la demande du G20, l’élaboration d’une série de « boîtes à outils » pour aider les pays en développement à mettre en œuvre des options stratégiques pour les questions de fiscalité internationale les plus pertinentes pour ces pays.</p> <p _msthash="53732" _msttexthash="443494792">Cette boîte à outils répond à une préoccupation particulièrement importante pour les pays en développement, principalement mais pas exclusivement les pays riches en ressources naturelles, principalement du point de vue du pays où se trouvent les actifs sous-jacents. L’imposition du transfert indirect d’actifs tels que les droits miniers et d’autres actifs générant des emplacements spécifiques, tels que les droits de licence pour les télécommunications, a fait l’objet d’un intérêt public prolongé. Ce sujet est une préoccupation dans de nombreux pays en développement, amplifiée par les défis en matière de revenus auxquels les gouvernements du monde entier sont confrontés en raison de la crise de la COVID-19.</p> <p _msthash="53733" _msttexthash="216268793">L’instrument du PCT fournit des orientations pratiques et cohérentes aux pays en développement sur les considérations qui pourraient se poser lorsqu’ils décident d’imposer les transferts indirects à l’étranger, les types d’actifs à imposer dans de tels cas et la manière de concevoir et de mettre en œuvre la fiscalité de l’OIT dans le droit interne. Il propose également deux modèles de législation nationale que les pays peuvent adopter pour taxer ces transferts.</p> <p _msthash="53734" _msttexthash="86563477">La boîte à outils a été finalisée en tenant compte des commentaires reçus lors de <a _istranslated="1" href="https://www.oecd.org/tax/platform-for-collaboration-on-tax-invites-final-comments-on-a-revised-version-of-its-report-on-the-taxation-of-offshore-indirect-transfers-of-assets.htm">deux cycles de consultation publique en 2017 et 2018</a>, suscitant un intérêt considérable et un certain nombre de réponses détaillées de la part d’un éventail de groupes représentant les autorités nationales, les organisations de la société civile et le secteur privé.</p> <p _msthash="53735" _msttexthash="57444959">Le lancement de cette boîte à outils sera complété par un webinaire de lancement au cours des prochaines semaines. Les versions française et espagnole de la boîte à outils suivront, ainsi que des possibilités d’apprentissage virtuel basées sur la boîte à outils.</p> <p><strong>ABOUT</strong></p> <p>The&nbsp;<a href="https://www.oecd.org/tax/platform-for-collaboration-on-tax.htm">Platform for Collaboration on Tax</a>&nbsp;(PCT) &ndash; a joint initiative of the IMF, OECD, UN and World Bank Group &ndash; has undertaken, at the request of the G20, the development of a series of &quot;Toolkits&quot; to help guide developing countries in the implementation of policy options for issues in international taxation of greatest relevance to these countries.</p> <p>This toolkit addresses a concern of particular significance to developing countries, mostly but not exclusively natural resource rich countries&mdash;primarily from the perspective of the country where the underlying assets are located. Taxation of the indirect transfer of assets such as mineral rights, and other assets generating location specific such as licensing rights for telecommunications, has been the subject of protracted public interest. This topic is a concern in many developing countries, magnified by the revenue challenges that governments around the world face as a consequence of the COVID-19 crisis.</p> <p>The PCT toolkit gives practical and coherent guidance for developing countries on considerations that might arise when deciding to tax offshore indirect transfers (OIT), types of assets to tax in such cases and how to design and implement OIT taxation in domestic law. It also suggests two models for domestic legislation which countries may adopt to bring to tax such transfers.</p> <p>The toolkit has been finalised taking into account comments received during&nbsp;<a href="https://www.oecd.org/tax/platform-for-collaboration-on-tax-invites-final-comments-on-a-revised-version-of-its-report-on-the-taxation-of-offshore-indirect-transfers-of-assets.htm">two rounds of public consultation in 2017 and 2018</a>, producing significant interest and a number of detailed responses from a range of groups representing country authorities, civil society organization and the private sector.</p> <p>The launch of this toolkit will be complemented with a launch webinar in the coming weeks. French and Spanish versions of the toolkit will follow, as well as virtual learning opportunities based on the toolkit.</p> None tax offshore indirect transfers, OIT, IMF, World Bank, Taxation of the indirect transfer of assets, indirect transfer, domestic law, OECD, extractive sector, mining, resources, https://www.oecd.org/tax/taxation-of-offshore-indirect-transfers.htm

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), extractive sector & environment, international tax planning, tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <table> <tbody> <tr> <p><strong _msthash="53675" _msttexthash="491361">Télécharger le rapport</strong></p> <ul> <li><strong><a _msthash="53676" _msttexthash="93132" href="https://www.oecd.org/tax/toolkit-on-comparability-and-mineral-pricing.pdf" target="_blank">Anglais</a></strong></li> <li><strong><a _msthash="53677" _msttexthash="130715" href="https://www.oecd.org/fr/fiscalite/boite-a-outils-comparables-prix-des-mineraux.pdf" target="_blank">Français</a></strong></li> <li><strong><a _msthash="53678" _msttexthash="114257" href="https://www.oecd.org/tax/guia-practica-comparables-precios-de-los-minerales.pdf" target="_blank">Espagnol</a></strong></li> <li><strong><a _msthash="53679" _msttexthash="62478" href="https://www.oecd.org/ctp/toolkit-on-comparability-and-mineral-pricing-RU.pdf" target="_blank">Russe</a></strong></li> </ul> </tr> </tbody> </table> <p><strong _msthash="53680" _msttexthash="71175">ENVIRON</strong></p> <p _msthash="53681" _msttexthash="145260713">La <a _istranslated="1" href="https://www.oecd.org/tax/platform-for-collaboration-on-tax.htm">Plateforme de collaboration en matière fiscale</a> – une initiative conjointe du FMI, de l’OCDE, des Nations Unies et du Groupe de la Banque mondiale – a entrepris, à la demande du G20, l’élaboration d’une série de « boîtes à outils » pour aider les pays en développement à mettre en œuvre des options stratégiques pour les questions de fiscalité internationale les plus pertinentes pour ces pays.</p> <p _msthash="53682" _msttexthash="1255133542">Cette boîte à outils répond à une demande du Groupe de travail sur le développement du G20 et traite d’un domaine fiscal appelé « prix de transfert », qui fait référence aux prix utilisés par les sociétés lorsqu’elles effectuent des transactions entre membres d’un même groupe. La façon dont ces prix sont fixés a une grande importance pour le montant de l’impôt qu’un gouvernement peut percevoir auprès d’une entreprise multinationale. La boîte à outils traite spécifiquement des moyens par lesquels les pays en développement peuvent surmonter le manque de données nécessaires à la mise en œuvre des règles en matière de prix de transfert. Ces données sont nécessaires pour déterminer si les prix utilisés par l’entreprise correspondent à ceux auxquels on pourrait s’attendre entre des parties indépendantes. Les orientations aideront également les pays à établir des règles et des pratiques plus prévisibles pour les entreprises. Étant donné que la fixation des prix des transactions entre parties liées dans les industries extractives revêt une importance particulière pour de nombreux pays en développement, la boîte à outils comble également les lacunes en matière d’information sur les prix des minéraux vendus sous une forme intermédiaire (tels que les concentrés).</p> <p _msthash="53683" _msttexthash="8946834">La boîte à outils a été mise à jour à la suite <a _istranslated="1" href="http://documents.worldbank.org/curated/en/416681495637398223/The-Platform-for-collaboration-on-tax-comments-received-on-public-discussion-draft-a-toolkit-for-addressing-difficulties-in-accessing-comparables-data-for-transfer-pricing-analyses">de commentaires sur un projet de consultation</a> qui a été rendu public en janvier 2017.</p> <table> <tbody> <tr> <td> <p><strong>Download the report</strong></p> <ul> <li><strong><a href="https://www.oecd.org/tax/toolkit-on-comparability-and-mineral-pricing.pdf" target="_blank">English</a></strong></li> <li><strong><a href="https://www.oecd.org/fr/fiscalite/boite-a-outils-comparables-prix-des-mineraux.pdf" target="_blank">French</a></strong></li> <li><strong><a href="https://www.oecd.org/tax/guia-practica-comparables-precios-de-los-minerales.pdf" target="_blank">Spanish</a></strong></li> <li><strong><a href="https://www.oecd.org/ctp/toolkit-on-comparability-and-mineral-pricing-RU.pdf" target="_blank">Russian</a></strong></li> </ul> </td> </tr> </tbody> </table> <p><strong>ABOUT</strong></p> <p>The&nbsp;<a href="https://www.oecd.org/tax/platform-for-collaboration-on-tax.htm">Platform for Collaboration on Tax</a>&nbsp;&ndash; a joint initiative of the IMF, OECD, UN and World Bank Group &ndash; has undertaken, at the request of the G20, the development of a series of &quot;Toolkits&quot; to help guide developing countries in the implementation of policy options for issues in international taxation of greatest relevance to these countries.</p> <p>This toolkit responds to a request by the Development Working Group of the G20, and addresses an area of tax called &quot;transfer pricing,&quot; which refers to the prices corporations use when they transact between members of the same group. How these prices are set has significant relevance for the amount of tax an individual government can collect from a multinational enterprise. The toolkit specifically addresses the ways developing countries can overcome a lack of data needed to implement transfer pricing rules. This data is needed to determine whether the prices the enterprise uses accord with those which would be expected between independent parties. The guidance will also help countries set rules and practices that are more predictable for business. Since the pricing of transactions between related parties in the extractive industries is an issue of particular relevance to many developing countries, the toolkit also addresses the information gaps on prices of minerals sold in an intermediate form (such as concentrates).</p> <p>The toolkit has been updated following&nbsp;<a href="http://documents.worldbank.org/curated/en/416681495637398223/The-Platform-for-collaboration-on-tax-comments-received-on-public-discussion-draft-a-toolkit-for-addressing-difficulties-in-accessing-comparables-data-for-transfer-pricing-analyses">comments on a consultation draft</a>&nbsp;which was made public in January 2017.</p> None transfer pricing, comparable pricing, tp, tp methods, group structures, related party provisions, OECD, toolkit, related party payments, valuing related parties transactions, Comparables Data, Transfer Pricing Analyses, https://www.oecd.org/tax/addressing-difficulties-in-accessing-comparables-data-for-transfer-pricing-analyses.htm

international taxation customs & excises, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy low databandwith publication medium language proficiency None all <p _msthash="53633" _msttexthash="453732864">Les lignes directrices énoncent un certain nombre de principes pour le traitement TVA des types les plus courants<br _istranslated="1"/> d’opérations internationales, en mettant l’accent sur le commerce des services et des biens incorporels, dans le but de<br _istranslated="1"/> réduire l’incertitude et les risques de double imposition et de non-imposition involontaire résultant d’incohérences dans l’application<br _istranslated="1"/> de la TVA dans un contexte transfrontière. Les Principes directeurs s’appuient sur le dialogue international entre les Membres et Partenaires de l’OCDE et d’autres<br _istranslated="1"/> parties prenantes concernées, y compris<br _istranslated="1"/> les universités et les institutions privées.</p> <p><br/><font _msthash="53634" _mstmutation="1" _msttexthash="902655052"> 6. Les lignes directrices ne visent pas à formuler des prescriptions détaillées pour la législation nationale. Les juridictions sont<br _istranslated="1" _mstmutation="1"/> souveraines en ce qui concerne la conception et l’application de leurs lois. Les lignes directrices cherchent plutôt à identifier des objectifs et à<br _istranslated="1" _mstmutation="1"/> suggérer des moyens de les atteindre. Leur but est de servir de point de référence. <br _istranslated="1" _mstmutation="1"/> Ils sont destinés à aider les décideurs dans leurs efforts pour évaluer et développer le cadre juridique et administratif dans leurs juridictions, en tenant compte de leurs circonstances et pratiques économiques, juridiques, institutionnelles,<br _istranslated="1" _mstmutation="1"/> culturelles et<br _istranslated="1" _mstmutation="1"/> sociales spécifiques. <br _istranslated="1" _mstmutation="1"/> <br _istranslated="1" _mstmutation="1"/> 7. Les Lignes directrices sont de nature évolutive et devraient être revues à la lumière des développements pertinents<br _istranslated="1" _mstmutation="1"/>. Les gouvernements ont une responsabilité importante dans l’élaboration de cadres fiscaux efficaces, évaluant ainsi les effets,<br _istranslated="1" _mstmutation="1"/> les coûts et les avantages probables des options stratégiques et assurant une souplesse suffisante<br _istranslated="1" _mstmutation="1"/> pour répondre à l’évolution des circonstances et des demandes. Ces développements peuvent nécessiter une nouvelle<br _istranslated="1" _mstmutation="1"/> mise à jour et révision des lignes directrices.</font></p> <p><br/><font _msthash="53635" _mstmutation="1" _msttexthash="972949913"> 8. Les lignes directrices ne s’appliquent qu’aux systèmes de TVA, quels que soient leur nom ou leur acronyme, qui incarnent les caractéristiques fondamentales décrites au chapitre 1: impôts à large assiette sur la consommation finale perçus<br _istranslated="1" _mstmutation="1"/> auprès des entreprises mais en principe non supportés par celles-ci dans le cadre d’un processus de perception par étapes (quelle que soit l’approche,<br _istranslated="1" _mstmutation="1"/> par exemple<br _istranslated="1" _mstmutation="1"/> la méthode du crédit sur facture ou la méthode de la soustraction). En principe, les impôts qui ne présentent pas ces<br _istranslated="1" _mstmutation="1"/> caractéristiques ne relèvent pas du champ d’application des lignes directrices, même s’ils sont libellés comme un type de TVA. <br _istranslated="1" _mstmutation="1"/> Par exemple, une TVA de type production ne serait pas couverte parce qu’une telle taxe n’est pas conçue pour taxer<br _istranslated="1" _mstmutation="1"/> la consommation finale. Les Principes directeurs ne s’appliquent pas non plus aux taxes à la consommation à une seule étape facturées une seule<br _istranslated="1" _mstmutation="1"/> fois à l’utilisateur final au point de vente final, comme les taxes de vente au détail.</font></p> <p>The Guidelines set forth a number of principles for the VAT treatment of the most common<br /> types of international transactions, focusing on trade in services and intangibles, with the aim of<br /> reducing the uncertainty and risks of double taxation and unintended non-taxation that result from<br /> inconsistencies in the application of VAT in a cross-border context. The Guidelines build on<br /> international dialogue among OECD Members and Partners and other relevant stakeholders, including<br /> academia and private institutions.</p> <p><br /> 6. The Guidelines do not aim at detailed prescriptions for national legislation. Jurisdictions are<br /> sovereign with respect to the design and application of their laws. Rather, the Guidelines seek to<br /> identify objectives and suggest means for achieving them. Their purpose is to serve as a reference point.<br /> They are intended to assist policy makers in their efforts to evaluate and develop the legal and<br /> administrative framework in their jurisdictions, taking into account their specific economic, legal,<br /> institutional, cultural and social circumstances and practices.<br /> <br /> 7. The Guidelines are evolutionary in nature and should be reviewed in light of relevant<br /> developments. Governments have an important responsibility for shaping effective tax frameworks,<br /> thereby assessing the likely effects, costs and benefits of policy options and ensuring sufficient<br /> flexibility to respond to evolving circumstances and demands. Such developments may call for further<br /> updating and revision of the Guidelines.</p> <p><br /> 8. The Guidelines apply only to VAT systems, by whatever name or acronym they are known,<br /> that embody the basic features described in Chapter 1: broad-based taxes on final consumption collected<br /> from, but in principle not borne by, businesses through a staged collection process (by whatever<br /> approach, e.g. invoice-credit method or subtraction method). In principle, taxes that lack these<br /> characteristics fall outside the scope of the Guidelines, even if they are denominated as a type of VAT.<br /> For example a production-type VAT would not be covered because such a tax is not designed to tax<br /> final consumption. The Guidelines also do not apply to single-stage consumption taxes charged only<br /> once to the end user at the final point of sale, such as retail sales taxes.</p> None indirect taxes, cross border transactions, cross-border trade, VAT, GST, indirect tax, sales tax, supply chain, https://www.oecd.org/ctp/consumption/international-vat-gst-guidelines.pdf

domestic taxation domestic revenue mobilisation & external debt, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="53595" _msttexthash="155836759">Cette conférence soutient que<br _istranslated="1"/> la mondialisation modifie l’interaction entre les États et leurs<br _istranslated="1"/> électeurs. La mobilité des contribuables et leur<br _istranslated="1"/> capacité à consommer des biens et services publics à la carte menacent de transformer les<br _istranslated="1"/> contribuables de membres égaux d’une communauté<br _istranslated="1"/> politique en consommateurs de biens et services<br _istranslated="1"/> publics. <br _istranslated="1"/> Les États devraient donc reconfigurer leurs contrats sociaux<br _istranslated="1"/> avec leurs mandants pour assurer la<br _istranslated="1"/> légitimité continue de leur souveraineté.</p> <p>This lecture argues that globalization is altering<br /> the interaction between states and their<br /> constituents. Taxpayers&rsquo; mobility and their<br /> ability to consume public goods and services<br /> a-la-carte threatens to transform taxpayers<br /> from equal members of a political community<br /> into consumers of public goods and services.<br /> States should therefore reconfigure their social<br /> contracts with their constituents to ensure the<br /> continued legitimacy of their sovereignty.</p> None social contracts, Tax Sovereignty, philosophy of tax, legitimacy, https://www.ibfd.org/shop/journal/klaus-vogel-lecture-2021-unbundled-tax-sovereignty-refining-challenges

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="53556" _msttexthash="31083">OCDE</p> <p>OECD</p> None international taxation, international tax, cross-border activities, cross-border transfers, cross-border transactons, https://www.youtube.com/watch?v=TVhn8OeTPg8

international taxation accounting & taxation / concepts of taxation, business models basis for taxation, domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends low databandwith database low language proficiency None all <p _msthash="53507" _msttexthash="111848399">La fiscalité est, dans l’ensemble, la source la plus importante de recettes publiques dans presque tous les pays. Selon les estimations les plus récentes du <a _istranslated="1" href="http://www.ictd.ac/">Centre international pour la fiscalité</a> et le développement, les recettes fiscales totales représentent plus de 80 % des recettes publiques totales dans environ la moitié des pays du monde – et plus de 50 % dans presque tous les pays.</p> <p _msthash="53508" _msttexthash="77538227">Nous commençons cet article en donnant un aperçu des changements historiques dans les régimes d’imposition, puis nous passons à une analyse des données disponibles des deux dernières décennies, en discutant des tendances et des modèles récents en matière d’imposition dans le monde.</p> <p _msthash="53509" _msttexthash="274101542">D’un point de vue historique, la croissance des gouvernements et la mesure dans laquelle ils sont en mesure de percevoir des revenus auprès de leurs citoyens est une caractéristique économique frappante des deux derniers siècles. Les données disponibles à long terme montrent qu’au cours du processus de développement, les États ont augmenté les niveaux d’imposition, tout en modifiant les structures d’imposition, principalement en mettant de plus en plus l’accent sur des assiettes fiscales plus larges.</p> <p _msthash="53510" _msttexthash="217370803">Les modèles d’imposition dans le monde révèlent aujourd’hui de grandes différences entre les pays, en particulier entre les pays développés et les pays en développement. En particulier, les pays développés perçoivent aujourd’hui une part beaucoup plus importante de leur production nationale en impôts que les pays en développement; Et ils ont tendance à compter davantage sur l’impôt sur le revenu pour le faire. Les pays en développement, en revanche, dépendent davantage des taxes commerciales, ainsi que des taxes sur la consommation.</p> <p _msthash="53511" _msttexthash="330959070">En outre, les données montrent que les pays développés perçoivent en fait des recettes fiscales beaucoup plus élevées que les pays en développement malgré des taux d’imposition légaux comparables, même après avoir contrôlé les différences sous-jacentes dans l’activité économique. Cela donne à penser que l’hétérogénéité de la capacité budgétaire entre les pays est largement déterminée par les différences dans le respect et l’efficacité des mécanismes de recouvrement de l’impôt. Ces deux facteurs semblent être influencés par la force des institutions politiques.</p> <p _msthash="53512" _msttexthash="519644099">Dans la dernière partie de cet article, nous donnons un aperçu des données empiriques concernant les implications de la fiscalité en matière d’équité et d’efficience. En particulier, nous montrons que la fiscalité a un puissant effet redistributif, mais il est important de considérer comment la fiscalité affecte également le comportement des individus, en modifiant les incitations économiques. Par exemple, des études récentes ont montré que la fiscalité peut entraîner des pertes d’efficacité en induisant la migration de « superstars ». Ces pertes potentielles d’efficience soulignent l’importance de concevoir des systèmes fiscaux qui permettent d’atteindre des objectifs de redistribution au moindre coût possible.</p> <p>Taxation is, by and large, the most important source of government revenue in nearly all countries. According to the most recent estimates from the&nbsp;<a href="http://www.ictd.ac/">International Centre for Tax and Development</a>, total tax revenues account for more than 80% of total government revenue in about half of the countries in the world &ndash; and more than 50% in almost every country.</p> <p>We begin this entry by providing an overview of historical changes in taxation patterns, and then move on to an analysis of available data from the last couple of decades, discussing recent trends and patterns in taxation around the world.</p> <p>From a historical perspective, the growth of governments and the extent to which they are able to collect revenues from their citizens, is a striking economic feature of the last two centuries. The available long-run data shows that in the process of development, states have increased the levels of taxation, while at the same time changing the patterns of taxation, mainly by providing an increasing emphasis on broader tax bases.</p> <p>Taxation patterns around the world today reveal large cross-country differences, especially between developed and developing countries. In particular, developed countries today collect a much larger share of their national output in taxes than do developing countries; and they tend to rely more on income taxation to do so. Developing countries, in contrast, rely more heavily on trade taxes, as well as taxes on consumption.</p> <p>Moreover, the data shows that developed countries actually collect much higher tax revenue than developing countries despite comparable statutory taxation rates, even after controlling for underlying differences in economic activity. This suggests that cross-country heterogeneity in fiscal capacity is largely determined by differences in compliance and efficiency of tax collection mechanisms. Both of these factors seem to be affected by the strength of political institutions.</p> <p>In the last part of this entry we provide an overview of empirical evidence regarding the equity and efficiency implications of taxation. In particular, we show that taxation does have a powerful redistributive effect, but it is important to consider how taxation also affects behavior of individuals, by changing economic incentives. For example, recent studies have found that taxation may lead to efficiency losses by inducing migration of &lsquo;super stars&rsquo;. These potential efficiency losses highlight the importance of designing taxation systems that achieve redistributive objectives at the smallest possible cost.</p> None history of tax, taxation, developing countries, tax compliance, tax revenue, tax revenue breakdown, tax data, tax compliance, https://ourworldindata.org/taxation

international taxation domestic revenue mobilisation & external debt, tax policy & future trends medium databandwith database low language proficiency None all <p><strong _msthash="53347" _msttexthash="1339000">Référentiel de recherche de données de la BAD</strong></p> <p _msthash="53348" _msttexthash="2229253">Trouvez et accédez facilement aux statistiques bancaires</p> <p _msthash="53349" _msttexthash="318951906">Le référentiel de recherche de données de la BAD est un lieu de travail commun qui permettra au personnel d’explorer, de visualiser et de télécharger facilement de grands ensembles de données de la BAD. Cela facilitera le travail du personnel de la Banque, en particulier des économistes, des chercheurs et de la haute direction, car il permet d’accéder facilement à toutes les données statistiques de la BAD, telles que la base de données socio-économiques, l’indice de développement des infrastructures en Afrique, la base de données des comptes nationaux, la fiche de données sociales de base, la fiche de données macroéconomiques de base, les données sur les opérations, etc.</p> <p> </p> <p _msthash="53350" _msttexthash="235104454">La base de données sur les infrastructures en Afrique (AID) compile des données sur les infrastructures dans les pays africains. La base de données est composée de centaines d’indicateurs de séries pour 54 pays relatifs à l’énergie, aux transports, à l’approvisionnement en eau et à l’assainissement, aux TIC et plus encore. Le même qui comprend également L’Indice de développement des infrastructures en Afrique (AIDI) est produit par la Banque africaine de développement.</p> <p> </p> <p _msthash="53351" _msttexthash="3713671">Indice de développement des infrastructures en Afrique :<strong _istranslated="1"> <a _istranslated="1" href="https://infrastructureafrica.opendataforafrica.org/pbuerhd/" rel="noopener noreferrer" target="_blank" title="HTML">Requête de données</a> </strong></p> <p _msthash="53352" _msttexthash="8269989">Fiche d’information nationale sur l’énergie :<strong _istranslated="1"> <a _istranslated="1" href="https://infrastructureafrica.opendataforafrica.org/rjwiyte" rel="noopener noreferrer" target="_blank" title="HTML">Requête de données</a></strong></p> <p _msthash="53353" _msttexthash="1475435">Centrales électriques en Afrique :<strong _istranslated="1"> <a _istranslated="1" href="https://powerafrica.opendataforafrica.org/" rel="noopener noreferrer" target="_blank" title="CHART">graphiques</a></strong></p> <p _msthash="53354" _msttexthash="1027429">Perspectives économiques en Afrique</p> <p _msthash="53355" _msttexthash="1058278">Base de données des opérations de la BAD</p> <p _msthash="53356" _msttexthash="2005835">Base de données sur les indicateurs socioéconomiques</p> <p _msthash="53357" _msttexthash="1394991">Indicateurs socioéconomiques comparatifs</p> <p _msthash="53358" _msttexthash="1161108">Indicateurs socioéconomiques choisis</p> <p _msthash="53359" _msttexthash="2273206">Base de données sur les objectifs de développement durable</p> <p _msthash="53360" _msttexthash="1427842">Ensemble minimal de données agricoles de base</p> <p _msthash="53361" _msttexthash="1037868">Base de données des comptes nationaux</p> <p> </p> <p> </p> <p _msthash="53362" _msttexthash="84250257">Perspectives économiques en Afrique est un ouvrage-revue annuel de référence qui se concentre sur l’économie de la plupart des pays africains. Il passe en revue la situation économique récente et prédit l’évolution économique, sociale et politique interdépendante à court terme de toutes les économies africaines.</p> <p> </p> <p><strong _msthash="53363" _msttexthash="1569971"><a _istranslated="1" href="https://dataportal.opendataforafrica.org/mhuiccf" rel="noopener noreferrer" target="_blank" title="HTML">Requête de données</a> | <a _istranslated="1" href="https://dataportal.opendataforafrica.org/fiisqfb" rel="noopener noreferrer" target="_blank" title="CHART">Graphiques</a> | <a _istranslated="1" href="https://dataportal.opendataforafrica.org/ewmyqhe" rel="noopener noreferrer" target="_blank" title="ZIP">Télécharger</a></strong></p> <p _msthash="53364" _msttexthash="1058278">Base de données des opérations de la BAD</p> <p _msthash="53365" _msttexthash="2005835">Base de données sur les indicateurs socioéconomiques</p> <p _msthash="53366" _msttexthash="1394991">Indicateurs socioéconomiques comparatifs</p> <p _msthash="53367" _msttexthash="1161108">Indicateurs socioéconomiques choisis</p> <p _msthash="53368" _msttexthash="2273206">Base de données sur les objectifs de développement durable</p> <p _msthash="53369" _msttexthash="1427842">Ensemble minimal de données agricoles de base</p> <p _msthash="53370" _msttexthash="1037868">Base de données des comptes nationaux</p> <p> </p> <p> </p> <p _msthash="53371" _msttexthash="1056921515">Le Portail de données sur les opérations (ODP) de la BAD, qui regroupe les informations et les données sur les approbations et les décaissements des opérations du Groupe de la Banque dans tous les pays membres régionaux depuis la création de la Banque. Les informations sur les approbations comprennent les prêts, dons et lignes de crédit traditionnels, les investissements en capital-investissement et publics, les opérations d’urgence, l’allégement de la dette PPTE, les réaffectations et garanties de prêts, la facilité pays post-conflit et les opérations de fonds spéciaux tels que le Fonds africain de l’eau (FAE), l’Initiative pour l’approvisionnement en eau et l’assainissement en milieu rural (RWSSI), les Fonds d’investissement climatiques (FIC), le Fonds pour les forêts du bassin du Congo (FFBC). Les informations sur les approbations sont fournies sur la base de séries chronologiques avec les classifications des secteurs, des instruments de financement, des régions et des fenêtres, tandis que les informations sur les décaissements ne comprennent que les décaissements sur les prêts et les subventions avec classification sectorielle.</p> <p> </p> <p _msthash="53372" _msttexthash="1762228">Déboursement de prêts et de subventions : <strong _istranslated="1"><a _istranslated="1" href="https://operationsdatabase.opendataforafrica.org/kkrzmed" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53373" _msttexthash="1522391">Opérations par classification High5 :<strong _istranslated="1"> <a _istranslated="1" href="https://operationsdatabase.opendataforafrica.org/yhdxowg" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53374" _msttexthash="1104701">Opérations par instruments :<strong _istranslated="1"> <a _istranslated="1" href="https://operationsdatabase.opendataforafrica.org/hotxjgf" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53375" _msttexthash="883389">Opérations par secteur :<strong _istranslated="1"> <a _istranslated="1" href="https://operationsdatabase.opendataforafrica.org/yuywphd" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53376" _msttexthash="336986">Projets :<strong _istranslated="1"> <a _istranslated="1" href="https://operationsdatabase.opendataforafrica.org/zwtvfdd" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a></strong></p> <p _msthash="53377" _msttexthash="2005835">Base de données sur les indicateurs socioéconomiques</p> <p _msthash="53378" _msttexthash="1394991">Indicateurs socioéconomiques comparatifs</p> <p _msthash="53379" _msttexthash="1161108">Indicateurs socioéconomiques choisis</p> <p _msthash="53380" _msttexthash="2273206">Base de données sur les objectifs de développement durable</p> <p _msthash="53381" _msttexthash="1427842">Ensemble minimal de données agricoles de base</p> <p _msthash="53382" _msttexthash="1037868">Base de données des comptes nationaux</p> <p> </p> <p> </p> <p _msthash="53383" _msttexthash="141335636">La BAD dispose d’une grande équipe de chercheurs qui se concentrent sur la production de données statistiques sur les situations économiques et sociales. Les données produites par le département statistique de l’institution constituent l’information de base dans les publications phares de la Banque sur le développement. Outre sa propre publication, la BAD finance également des études en collaboration avec ses partenaires.</p> <p> </p> <p><strong><a _msthash="53384" _msttexthash="372203" href="https://dataportal.opendataforafrica.org/nbyenxf/" rel="noopener noreferrer" target="_blank" title="HTML">Requête de données</a> </strong></p> <p _msthash="53385" _msttexthash="1394991">Indicateurs socioéconomiques comparatifs</p> <p _msthash="53386" _msttexthash="1161108">Indicateurs socioéconomiques choisis</p> <p _msthash="53387" _msttexthash="2273206">Base de données sur les objectifs de développement durable</p> <p _msthash="53388" _msttexthash="1427842">Ensemble minimal de données agricoles de base</p> <p _msthash="53389" _msttexthash="1037868">Base de données des comptes nationaux</p> <p> </p> <p _msthash="53390" _msttexthash="139146163">Le présent rapport résume la situation des statistiques de comptabilité nationale en Afrique. Il montre la disponibilité des estimations de base du produit intérieur brut (PIB), examine la disponibilité des données d’enquête et des statistiques de prix à partir desquelles les comptes nationaux sont dérivés, et décrit dans quelle mesure les pays africains sont en mesure de suivre les directives internationales données dans le Système de comptabilité nationale (SCN).</p> <p> </p> <p><strong _msthash="53391" _msttexthash="780871">Approche axée sur les dépenses </strong></p> <p _msthash="53392" _msttexthash="1432197">PIB à prix courants (Monnaie locale) : <strong _istranslated="1"><a _istranslated="1" href="https://dataportal.opendataforafrica.org/tdadmkb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53393" _msttexthash="844805">PIB à prix courants (US$) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/chsrlff" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53394" _msttexthash="1684930">PIB à prix constants 2010 (Monnaie locale) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/borikzb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53395" _msttexthash="1625104">PIB à prix constants 2010 (US$) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/kflwcpf" rel="noopener noreferrer" target="_blank" title="HTML">Requête de données</a> </strong></p> <p _msthash="53396" _msttexthash="981695">PIB à prix courants (% du PIB) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/ypvsazc/" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53397" _msttexthash="1104818">PIB (croissance annuelle en %) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/ihzaajb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p> </p> <p><strong _msthash="53398" _msttexthash="459069">Approche de production</strong></p> <p _msthash="53399" _msttexthash="844805">PIB à prix courants (US$) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/gdsbodd" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53400" _msttexthash="1432197">PIB à prix courants (Monnaie locale) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/vomwoge" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53401" _msttexthash="1625104">PIB à prix constants 2010 (US$) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/ldvivmd" rel="noopener noreferrer" target="_blank" title="HTML">Requête de données</a> </strong></p> <p _msthash="53402" _msttexthash="1684930">PIB à prix constants 2010 (Monnaie locale) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/tyhgopb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53403" _msttexthash="981695">PIB à prix courants (% du PIB) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/rhhcqob" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p _msthash="53404" _msttexthash="1104818">PIB (croissance annuelle en %) :<strong _istranslated="1"> <a _istranslated="1" href="https://dataportal.opendataforafrica.org/hpgqmwe" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a> </strong></p> <p> </p> <p _msthash="53405" _msttexthash="160987034">L’ensemble minimum de données agricoles de base est un ensemble de données compilé chaque année et qui couvre des domaines clés tels que la production agricole, les intrants agricoles de base, la couverture et l’utilisation des terres, la production animale, l’aquaculture et la pêche, la production forestière, la consommation alimentaire, les données commerciales, les prix des aliments à la consommation et à la production, etc. dans chacun des pays africains couverts</p> <p> </p> <p _msthash="53406" _msttexthash="121385719">Ceci est le site officiel de la Banque africaine de développement fournissant des informations sur l’élaboration et la mise en œuvre d’un cadre d’indicateurs pour le suivi et l’examen du Programme de développement durable à l’horizon 2030. Il est géré par le Département des statistiques de la Banque.</p> <p> </p> <p _msthash="53407" _msttexthash="46108361">Indicateurs socioéconomiques sélectionnés qui fournissent des informations sur la population, l’éducation, la santé, la nutrition, les comptes nationaux, les prix et la monnaie, les finances publiques, le secteur extérieur, la dette et les flux financiers.</p> <p> </p> <p><strong><a _msthash="53408" _msttexthash="208611" href="https://dataportal.opendataforafrica.org/Macro_Data_Country" rel="noopener noreferrer" target="_blank" title="Download">Télécharger</a></strong></p> <p><strong>AfDB Data Finder Repository</strong></p> <p>Easily Find and access the Bank Statistics</p> <p>The AfDB Data Finder Repository is a common workplace that will allow staff to easily explore, visualize and download large AfDB datasets. This will facilitate the work of Bank staff, particularly economists, researchers and senior management, as it provides easy access to all AfDB statistical data such as the socio-economic database, Africa Infrastructure Development Index, National Account Database, Social Basic Data Sheet, Macro Economic Basic Data Sheet, Operations Data, and more.</p> <p>&nbsp;</p> <p>Africa Infrastructure Database (AID) compiles data across african countries on infrastructure. The database is composed of hundreds series indicators for 54 Countries relative to Energy, Transport, Water Supply and Sanitation, ICT and more. The same which includes also The Africa Infrastructure Development Index (AIDI) is produced by the African Development Bank.</p> <p>&nbsp;</p> <p>Africa Infrastructure Development Index&nbsp;:<strong>&nbsp;<a href="https://infrastructureafrica.opendataforafrica.org/pbuerhd/" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>Energy National Fact Sheet&nbsp;:<strong>&nbsp;<a href="https://infrastructureafrica.opendataforafrica.org/rjwiyte" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a></strong></p> <p>Africa Power Plants:<strong>&nbsp;<a href="https://powerafrica.opendataforafrica.org/" rel="noopener noreferrer" target="_blank" title="CHART">Charts</a></strong></p> <p>African Economic Outlook</p> <p>AfDB Operations Database</p> <p>Database on Socio-economic Indicators</p> <p>Comparative Socio-Economic Indicators</p> <p>Selected Socio-Economic Indicators</p> <p>Database on Sustainable Development Goals</p> <p>Minimum Set of Core Agricultural Data</p> <p>National Accounts Database</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>African Economic Outlook is an annual reference book-journal which focuses on the economics of most African countries. It reviews the recent economic situation and predicts the short-term interrelated economic, social, and political evolution of all African economies.</p> <p>&nbsp;</p> <p><strong><a href="https://dataportal.opendataforafrica.org/mhuiccf" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;|&nbsp;<a href="https://dataportal.opendataforafrica.org/fiisqfb" rel="noopener noreferrer" target="_blank" title="CHART">Charts</a>&nbsp;|&nbsp;<a href="https://dataportal.opendataforafrica.org/ewmyqhe" rel="noopener noreferrer" target="_blank" title="ZIP">Download</a></strong></p> <p>AfDB Operations Database</p> <p>Database on Socio-economic Indicators</p> <p>Comparative Socio-Economic Indicators</p> <p>Selected Socio-Economic Indicators</p> <p>Database on Sustainable Development Goals</p> <p>Minimum Set of Core Agricultural Data</p> <p>National Accounts Database</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>The AfDB Operations Data Portal (ODP) that consolidates information and data on approvals and disbursements of Bank Group operations on all Regional Member Countries since the inception of the Bank. The approvals information include the traditional loans, grants and lines of credit, private and public equity investments, emergency operations, HIPC debt relief, loan reallocations and guarantee, Post Conflict Country Facility and Special funds operations such as the African Water Fund (AWF), the Rural Water Supply and Sanitation Initiative (RWSSI), the Climate Investment Funds (CIF), the Congo Basin Forest Fund (CBFF). The approvals information are provided on a time series basis with sector, financing instruments, region and window classifications while the disbursements information include only disbursements on loans and grants with sector classification.</p> <p>&nbsp;</p> <p>Loan &amp; Grant Disbursement&nbsp;:&nbsp;<strong><a href="https://operationsdatabase.opendataforafrica.org/kkrzmed" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>Operations by High5 classification&nbsp;:<strong>&nbsp;<a href="https://operationsdatabase.opendataforafrica.org/yhdxowg" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>Operations by Instruments&nbsp;:<strong>&nbsp;<a href="https://operationsdatabase.opendataforafrica.org/hotxjgf" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>Operations by Sector&nbsp;:<strong>&nbsp;<a href="https://operationsdatabase.opendataforafrica.org/yuywphd" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>Projects:<strong>&nbsp;<a href="https://operationsdatabase.opendataforafrica.org/zwtvfdd" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a></strong></p> <p>Database on Socio-economic Indicators</p> <p>Comparative Socio-Economic Indicators</p> <p>Selected Socio-Economic Indicators</p> <p>Database on Sustainable Development Goals</p> <p>Minimum Set of Core Agricultural Data</p> <p>National Accounts Database</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>The AfDB has a large team of researchers who focus on the production of statistical data on economic and social situations. The data produced by the institution&rsquo;s statistics department constitutes the background information in the Bank&rsquo;s flagship development publications. Besides its own publication, the AfDB also finances studies in collaboration with its partners.</p> <p>&nbsp;</p> <p><strong><a href="https://dataportal.opendataforafrica.org/nbyenxf/" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>Comparative Socio-Economic Indicators</p> <p>Selected Socio-Economic Indicators</p> <p>Database on Sustainable Development Goals</p> <p>Minimum Set of Core Agricultural Data</p> <p>National Accounts Database</p> <p>&nbsp;</p> <p>This report summarizes the situation regarding national accounts statistics in Africa. It shows the availability of the basic gross domestic product (GDP) estimates, considers the availability of survey data and price statistics from which the national accounts are derived, and describes how far African countries are able to follow the international guidelines given in the System of National Accounts (SNA).</p> <p>&nbsp;</p> <p><strong>Expenditure Approach&nbsp;</strong></p> <p>GDP at current price (Local Currency) :&nbsp;<strong><a href="https://dataportal.opendataforafrica.org/tdadmkb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at current price (US$)&nbsp;:<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/chsrlff" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at constant price 2010 (Local Currency)&nbsp;&nbsp;:<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/borikzb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at constant price 2010 (US$)&nbsp;:<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/kflwcpf" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at current price (% of GDP)&nbsp;:<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/ypvsazc/" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP (annual % growth)&nbsp;:<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/ihzaajb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>&nbsp;</p> <p><strong>Production Approach</strong></p> <p>GDP at current price (US$) :<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/gdsbodd" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at current price (Local Currency) :<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/vomwoge" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at constant price 2010 (US$) :<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/ldvivmd" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at constant price 2010 (Local Currency) :<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/tyhgopb" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP at current price (% of GDP) :<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/rhhcqob" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>GDP (annual % growth) :<strong>&nbsp;<a href="https://dataportal.opendataforafrica.org/hpgqmwe" rel="noopener noreferrer" target="_blank" title="HTML">Data Query</a>&nbsp;</strong></p> <p>&nbsp;</p> <p>The minimum set of core agricultural data is a dataset compiled annually and which covers such key areas as crop production, core agricultural inputs, land cover &amp; use, livestock production, aquaculture &amp; fisheries, forestry production, food consumption, trade data, consumer &amp; producer food prices, etc. in each of the covered African countries</p> <p>&nbsp;</p> <p>This is the official website of the African Development Bank providing information on the development and implementation of an indicator framework for the follow up and review of the 2030 Agenda for Sustainable Development. It is maintained by the Bank&rsquo;s Statistics Department.</p> <p>&nbsp;</p> <p>Selected Socio-Economic Indicators that provides information on Population, Education, Health, Nutrition, National Accounts, Prices and Money, Government Finance, External Sector, Debt and Financial Flows.</p> <p>&nbsp;</p> <p><strong><a href="https://dataportal.opendataforafrica.org/Macro_Data_Country" rel="noopener noreferrer" target="_blank" title="Download">Download</a></strong></p> None Agriculture, Debt, Economic, Energy, Financial Flows, Governance, ICT, Infrastructure, National Accounts, Prices, Production, Public finance, Socio economic, https://dataportal.opendataforafrica.org/nbyenxf/afdb-socio-economic-database-1960-2021

international taxation accounting & taxation / concepts of taxation, business models basis for taxation, domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, transfer pricing & supply chains medium databandwith webinar/lecture medium language proficiency None all <p _msthash="53306" _msttexthash="614666">Diffusé en direct le 13 oct. 2021</p> <p _msthash="53307" _msttexthash="8448135501">La mobilisation des recettes fiscales joue un rôle clé dans le financement du développement économique et social des pays. En effet, la politique fiscale peut avoir plusieurs implications sur le comportement des agents économiques, l’investissement, l’emploi, l’innovation et sur l’attractivité des investissements directs étrangers. Par conséquent, une politique fiscale mal conçue peut avoir une incidence négative sur la croissance économique et entraîner de mauvais résultats économiques. Bien conçu et mis en œuvre, il peut aider les pays en développement à augmenter leurs recettes et leurs dépenses, en particulier dans le secteur social, comme l’éducation et la santé, et à des fins de redistribution pour aider à réduire les inégalités. Alors que les recettes fiscales en pourcentage du PIB représentent en moyenne près de 34 % dans les pays de l’OCDE, elles ne représentent que 15 à 20 % dans les pays à revenu faible ou intermédiaire. Cet écart important résulte de plusieurs facteurs, notamment des normes internationales déséquilibrées et complexes excessivement adaptées aux pays développés, la surallocation des droits d’imposition aux pays à revenu élevé, la difficulté de collecter les impôts dans les pays en développement qui est liée à la complexité de l’imposition des grandes entreprises multinationales (EMN) qui ont des capacités supérieures à utiliser des avocats et des comptables pour éviter l’impôt, le règlement opaque et abusif des différends par le biais de tribunaux arbitraux internationaux, ainsi que la part importante du secteur économique informel dans ces pays. En ne taxant pas efficacement les grandes multinationales, non seulement les pays perdent des revenus, mais cela signifie également que les entreprises nationales ont plus de difficultés à concurrencer les multinationales étrangères plus riches et plus puissantes qui disposent de ressources supplémentaires en ne payant pas d’impôts. Avec ces ressources, ils peuvent se livrer à des « prix prédateurs », à des acquisitions et à diverses autres stratégies pour éliminer les concurrents locaux. Par conséquent, l’évasion fiscale des entreprises multinationales suscite également des préoccupations en matière de concurrence et de monopole et étouffe la croissance des entreprises nationales. Il convient de noter que ces faibles niveaux de recettes fiscales entravent le développement économique des pays à revenu faible et intermédiaire et ne leur permettent pas de réaliser les investissements nécessaires et adéquats dans des secteurs clés et des biens publics tels que l’éducation et la santé, qui sont cruciaux pour une croissance inclusive et durable à long terme. Les questions clés qui seront discutées lors de cet événement seront les suivantes: Quelles réformes sont nécessaires aux normes internationales pour renforcer la capacité des gouvernements à lever des recettes auprès des entreprises multinationales sans décourager l’activité économique? Quel est le coût des paradis fiscaux pour les pays en développement et quel rôle la coopération internationale peut-elle jouer dans le traitement de cette question? À quoi pourrait ressembler l’avenir de la réforme fiscale dans l’ère post-COVID-19, compte tenu de la numérisation croissante de l’économie? Consultez l’agenda : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqblZXcERTT0FaaG1zUjd0Q0NDTFNMdGxxZVdCQXxBQ3Jtc0tsN0dQWnJOaGVkMHhsaDJIR1pZUGczQ050d2VNNHdtSHk3MjBSVzgxVEo0cmZFalhaV050cHpMVkNNUGluWnRyckw5RXVvalU2UHZ5ckdQTFJxN3d4TktvMTJiZ1JjTkdKbFFxdGlTX1k3T3hRaHNyaw&amp;q=https%3A%2F%2Fwww.policycenter.ma%2Fsites%2Fdefault%2Ffiles%2FAgenda%2520PCNS-South_Center.pdf&amp;v=OyNH7gOPZ98" rel="nofollow" target="_blank">https://www.policycenter.ma/sites/def...</a></p> <p>Streamed live on 13 Oct 2021</p> <p>Tax revenue mobilization plays a key role in financing the economic and social development of countries. Indeed, tax policy can have several implications on the behavior of economic agents, investment, jobs, innovation, and on the attractiveness of foreign direct investment. As result, a poorly designed tax policy can negatively impact economic growth and led to bad economic outcomes. Well designed and implemented, it can help developing countries to raise revenue and to increase their spending, especially in the social sector, such as education and health, and for redistribution purposes to help reduce inequality. While tax revenues as a share of GDP represent on average nearly 34% in OECD countries, they represent only 15% to 20% in low and middle-income countries. This large gap results from several factors, including imbalanced and complex international standards excessively suited to developed countries, the over-allocation of taxing rights to high-income countries, the difficulty of collecting taxes in developing countries which is linked to the complexities involved in taxing large multinationals enterprises (MNEs) who have superior abilities to use lawyers and accountants to avoid taxes, opaque and exploitative dispute settlement through international arbitral tribunals and also the large economic share of the informal sector in these countries. By not taxing large MNEs effectively, not only do countries lose revenue but it also means that domestic companies find it more difficult to compete against the richer and more powerful foreign MNEs who have additional resources by not paying taxes. With these resources they can indulge in &lsquo;predatory pricing&rsquo;, acquisitions and various other strategies to eliminate local competitors. Hence, tax avoidance by MNEs also leads to competition and monopolistic concerns and stifles the growth of domestic companies. It should be noted that these low levels of tax revenue hinder the economic development of low and middle income countries and do not allow them to make the necessary and adequate investments in key sectors and public goods such as education and health, which are crucial for inclusive and sustainable growth in the long term. The key questions that will be discussed in this event will be: What reforms are needed to international standards that can strengthen the capacity of governments to raise revenue from MNEs without discouraging economic activity? What is the cost of tax havens for developing countries and what role can international cooperation play in dealing with this issue? What might the future of tax reform look like in the post-COVID-19 era, given the growing digitalization of the economy? Consult the Agenda : <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqblZXcERTT0FaaG1zUjd0Q0NDTFNMdGxxZVdCQXxBQ3Jtc0tsN0dQWnJOaGVkMHhsaDJIR1pZUGczQ050d2VNNHdtSHk3MjBSVzgxVEo0cmZFalhaV050cHpMVkNNUGluWnRyckw5RXVvalU2UHZ5ckdQTFJxN3d4TktvMTJiZ1JjTkdKbFFxdGlTX1k3T3hRaHNyaw&amp;q=https%3A%2F%2Fwww.policycenter.ma%2Fsites%2Fdefault%2Ffiles%2FAgenda%2520PCNS-South_Center.pdf&amp;v=OyNH7gOPZ98" rel="nofollow" target="_blank">https://www.policycenter.ma/sites/def...</a></p> None unfair advantages, MNCs, MNC, MNEs, MNE, foreing investment, tax advantages MNC, unfair competiton, anti-trust law, domestic enterprises, effective tax rate, small business, domestic businesses, foreign businesses. https://www.youtube.com/watch?v=OyNH7gOPZ98

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax compliance, tax justice / human rights, tax policy & future trends high databandwidth course medium language proficiency None all <p _msthash="53253" _msttexthash="9915737">En 2022, UNU-WIDER lance un cours intensif d’hiver sur la recherche sur les politiques fiscales.</p> <p _msthash="53254" _msttexthash="148104463">L’objectif du cours est de fournir aux chercheurs africains une compréhension des théories, des méthodes et de la disponibilité des données pour mener des analyses de haute qualité sur la fiscalité et l’économie du développement. Un autre objectif est d’impliquer ces chercheurs dans les programmes <a _istranslated="1" href="https://www.wider.unu.edu/node/237587">de mobilisation des recettes intérieures (DRM)</a> et <a _istranslated="1" href="https://sa-tied.wider.unu.edu/" target="_blank">SA-TIED</a> de l’UNU-WIDER.</p> <p _msthash="53255" _msttexthash="130969631">Le cours se déroulera en deux parties. La première partie est un bootcamp en ligne de 3 jours sur les statistiques et les statistiques qui se tiendra du 31 mai au 2 juin 2022. La deuxième partie est un cours en personne d’une semaine, co-organisé avec le <a _istranslated="1" href="https://www.ekon.sun.ac.za/" target="_blank">Département d’économie de l’Université de Stellenbosch au Cap, en</a> Afrique du Sud, du 11 au 15 juillet 2022.</p> <h5 _msthash="53256" _msttexthash="261287">Objectifs clés</h5> <p _msthash="53257" _msttexthash="529272822">L’école d’hiver fournira aux participants une boîte à outils en économie publique appliquée avec un accent particulier sur l’analyse quantitative de la fiscalité et de l’économie publique dans les pays en développement. La première partie fournira aux participants une compréhension de base de la façon d’utiliser Stata pour l’analyse des données et la compréhension des concepts statistiques en économie. Au cours de la deuxième partie de l’école d’hiver, les participants prendront part à des conférences données par d’éminents experts du réseau mondial de l’UNU-WIDER et travailleront intensivement dans le laboratoire informatique pour renforcer leurs compétences en recherche quantitative.</p> <p _msthash="53258" _msttexthash="100167912">Au-delà de fournir une boîte à outils méthodologique à l’aide d’exemples pratiques, l’un des principaux objectifs de ce cours est de sensibiliser les participants aux facteurs clés qui composent la recherche pertinente pour les politiques. Cela peut inclure l’innovation et la capacité de faire des allégations causales.</p> <p _msthash="53259" _msttexthash="51064026">Le cours aidera également à créer de petits réseaux partageant des intérêts similaires dans différents pays et permettra à UNU-WIDER de disposer d’une liste de chercheurs en politiques locales pour participer à ses projets dans le cadre des programmes DRM et SA-TITY.</p> <p _msthash="53260" _msttexthash="76628214">Ce cours fait partie du projet UNU-WIDER <a _istranslated="1" href="https://www.wider.unu.edu/node/236947">Construire une fiscalité efficace et équitable</a>. Le projet fait partie du programme de <a _istranslated="1" href="https://www.wider.unu.edu/node/237587">gestion des risques de catastrophe</a> de l’UNU-WIDER. Le programme de MRN est financé par l’agence norvégienne de coopération pour le développement <a _istranslated="1" href="https://www.norad.no/en/front/" target="_blank">Norad</a>.</p> <p>In 2022 UNU-WIDER launches an intensive winter school course on tax policy research.</p> <p>The aim of the course is to provide African researchers with an understanding of the theories, methods, and data availability for conducting high quality analysis on tax and development economics.&nbsp;Another aim is to get these scholars involved in UNU-WIDER&#39;s&nbsp;<a href="https://www.wider.unu.edu/node/237587">Domestic Revenue Mobilization (DRM)</a>&nbsp;and&nbsp;<a href="https://sa-tied.wider.unu.edu/" target="_blank">SA-TIED</a>&nbsp;programmes.</p> <p>The course will take place in two parts. Part one is a 3-day online Stata and Statistics bootcamp to be held 31 May &ndash; 2 June 2022. Part two is an in-person course for one week, co-hosted with the&nbsp;<a href="https://www.ekon.sun.ac.za/" target="_blank">Department of Economics at Stellenbosch University in Cape Town</a>, South Africa during 11-15&nbsp;July 2022.</p> <h5>Key objectives</h5> <p>The Winter School will provide participants with a toolkit in applied public economics with special focus on the quantitative analysis of tax and public economics in developing countries. Part one will provide participants with a basic understanding of how to use Stata for data analysis and understanding statistical concepts in economics. During part two of the Winter school, participants will take part in lectures given by leading experts from UNU-WIDER&rsquo;s global network and work intensively in the computer lab to strengthen their quantitative research skills.</p> <p>Beyond providing a methodological toolkit using practical examples, one of the main aims of this course is to sensitize participants to the key factors that make up policy relevant research. This may include innovativeness and the ability to make causal claims.</p> <p>The course will also help creating small networks sharing similar interests in different countries and will allow UNU-WIDER to have a roster of local policy researchers to be engaged in its projects within the DRM and SA-TIED programmes.</p> <p>This course&nbsp;is part&nbsp;of the UNU-WIDER project&nbsp;<a href="https://www.wider.unu.edu/node/236947">Building up efficient and fair taxation</a>.&nbsp;The&nbsp;project is part of UNU-WIDER&#39;s&nbsp;<a href="https://www.wider.unu.edu/node/237587">DRM</a>&nbsp;programme. The DRM programme is financed by the Norwegian development co-operation agency&nbsp;<a href="https://www.norad.no/en/front/" target="_blank">Norad</a>.</p> None Public finance, inequality, taxation, tax policy, sustainability, economics, quantitative analysis, tax, public economics, developing countries, public policy, https://www.wider.unu.edu/project/unu-wider-winter-school-tax-policy-research

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="53214" _msttexthash="528545329">Ce cours examine le rôle de la politique budgétaire, une combinaison de politiques de dépenses et de politiques fiscales, dans le soutien de la croissance inclusive et met en évidence les meilleures pratiques pour concevoir des programmes de dépenses et des politiques fiscales pour favoriser l’inclusion. Il décrit les principaux objectifs d’une politique budgétaire inclusive et les compromis possibles entre croissance et équité. Il évalue comment divers programmes de dépenses publiques et mesures de politique fiscale pourraient promouvoir ou entraver une croissance inclusive. Enfin, le cours identifie les défis et les considérations d’économie politique entourant les réformes fiscales et discute de la manière dont elles peuvent être mieux mises en œuvre pour poursuivre l’inclusion.</p> <p>This course examines the role of fiscal policy, a combination of expenditure and tax policies, in supporting inclusive growth and highlights best practices for designing expenditure programs and tax policies to foster inclusion. It describes the main goals of an inclusive fiscal policy and the possible tradeoffs between growth and equity. It assesses how various public expenditure programs and tax policy measure could promote or hinder inclusive growth. Finally, the course identifies the challenges and political economy considerations surrounding fiscal reforms and discusses how they can be better implemented to pursue inclusion.</p> None IMF, inclusive growth, fiscal policy, public finance, economic, social, inclusive, inclusivity, economics, economy, sustainability, Fiscal Affairs, http://www.edx.org/course/inclusive-growth-fiscal-policy?index=product&queryID=e1e9e858f04abdf237c79b38c4352050&position=1&device=app

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="53106" _msttexthash="120640">longueur</p> <p _msthash="53107" _msttexthash="77597">1 SEMAINE</p> <p _msthash="53108" _msttexthash="80561">effort</p> <p _msthash="53109" _msttexthash="196235">3 HEURES/SEMAINE</p> <p _msthash="53110" _msttexthash="79989">niveau</p> <p _msthash="53111" _msttexthash="160316">PRÉLIMINAIRE</p> <p _msthash="53112" _msttexthash="75751">Langue</p> <p _msthash="53113" _msttexthash="66924">ANGLAIS</p> <p _msthash="53114" _msttexthash="47775">lieu</p> <p _msthash="53115" _msttexthash="66755">EN LIGNE</p> <p _msthash="53116" _msttexthash="157664">certificat</p> <p _msthash="53117" _msttexthash="24440">NON</p> <p _msthash="53118" _msttexthash="49933">prix</p> <p _msthash="53119" _msttexthash="42757">LIBRE</p> <p> </p> <p _msthash="53120" _msttexthash="61402328">Ce cours sur l’ODD 8 – Travail décent et croissance économique – permet à un apprenant d’acquérir une compréhension holistique et globale du rôle du travail décent dans le contexte d’un statut économique souhaité.</p> <h2 _msthash="53121" _msttexthash="79781">Sujets</h2> <p _msthash="53122" _msttexthash="971984">Objectifs de développement durable</p> <p><a _msthash="53123" _msttexthash="1246765" href="https://www.unsdglearn.org/courses/?_sfm_sdg=14">Travail décent et croissance économique</a></p> <p _msthash="53124" _msttexthash="59501">Objet</p> <p><a _msthash="53125" _msttexthash="1246765" href="https://www.unsdglearn.org/courses/?_sf_s=Decent+Work+and+Economic+Growth">Travail décent et croissance économique</a></p> <p _msthash="53126" _msttexthash="152035">Mots-clés</p> <p><a _msthash="53127" _msttexthash="489580" href="https://www.unsdglearn.org/courses/?_sf_s=economic+growth">croissance économique</a></p> <p><a _msthash="53128" _msttexthash="1246765" href="https://www.unsdglearn.org/courses/?_sf_s=decent+work+and+economic+growth">Travail décent et croissance économique</a></p> <h2 _msthash="53129" _msttexthash="335478">À propos de ce cours</h2> <p _msthash="53130" _msttexthash="158363439">Ce cours sur l’ODD 8 – Travail décent et croissance économique – permet à un apprenant d’acquérir une compréhension holistique et globale du rôle du travail décent dans le contexte d’un statut économique souhaité. Dans un monde globalisé, les élèves devront penser de manière critique, globale et en termes de systèmes entiers. Ce cours soutient la mission d’Ubiquity dans le développement de ces compétences.</p> <p><strong _msthash="53131" _msttexthash="126724">Faculté:</strong></p> <p _msthash="53132" _msttexthash="766586535">Larissa Demel est l’actuelle directrice de l’engagement des jeunes pour les Jeux olympiques spéciaux d’Amérique latine, où elle supervise les projets d’innovation jeunesse pour l’inclusion et l’accessibilité des personnes handicapées. Larissa a également été conférencière à HABITAT III, la Conférence bidécennale des Nations Unies sur le logement et le développement urbain durable, où elle a lancé Urban Action, une initiative pour les jeunes en collaboration avec ONU-Habitat et AIESEC qui visait à mettre en œuvre plus de 150 projets de jeunes liés au Nouvel Agenda Urbain et aux ODD au cours de la première année suivant l’adoption du Nouvel Agenda Urbain. Elle a publié des articles sur l’innovation sociale par l’action des jeunes sur les ODD qui est utilisé par plus de 50 000 jeunes dans 126 pays et a créé un cadre de projet social ODD pour les jeunes et a créé le contenu de l’ODD 11 sur le Guide des jeunes pour sauver le monde.</p> <h2 _msthash="53133" _msttexthash="175149">Public cible</h2> <p _msthash="53134" _msttexthash="121783324">Nos cours sont appropriés pour les personnes qui sont intéressées par un aperçu rapide et de haut niveau de chaque ODD et comprennent des opportunités d’en apprendre davantage sur l’ODD, de réfléchir sur leurs croyances et valeurs personnelles autour de l’ODD en question, et des moyens de prendre des mesures immédiates pour travailler à leur résolution.</p> <h2 _msthash="53135" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="53136" _msttexthash="1825551">À la fin de ce nanocours, vous devriez être capable de:</p> <ol> <li _msthash="53137" _msttexthash="6720350"><strong _istranslated="1">Comprendre</strong> ODD 11 – Villes et communautés durables dans un contexte mondial plus large</li> <li _msthash="53138" _msttexthash="22342593"><strong _istranslated="1">Réfléchissez</strong> à vos valeurs et à vos attitudes à l’égard de votre communauté et à l’impact que vous avez actuellement sur celle-ci</li> <li _msthash="53139" _msttexthash="8315437"><strong _istranslated="1">Élaborez un plan</strong> d’action simple pour commencer à créer un changement dans votre communauté locale</li> </ol> <h2 _msthash="53140" _msttexthash="136071">Offert par</h2> <p><a _msthash="53141" _msttexthash="420095" href="https://www.ubiquityuniversity.org/">Université Ubiquity</a></p> <p><a href="https://www.ubiquityuniversity.org/"><img alt="" src="./material-2023-07-12trans_files/ubiquity_logo_600x600-300x300.jpg" style="height:300px; width:300px"/></a></p> <p>length</p> <p>1 WEEK</p> <p>effort</p> <p>3 HOURS/WEEK</p> <p>level</p> <p>INTRODUCTORY</p> <p>language</p> <p>ENGLISH</p> <p>venue</p> <p>ONLINE</p> <p>certificate</p> <p>NO</p> <p>price</p> <p>FREE</p> <p>&nbsp;</p> <p>This course on SDG 8 &ndash; Decent Work and Economic Growth &ndash; allows for a learner to get a holistic and global understanding of the role of decent work in the context of a desired economical status.</p> <h2>Topics</h2> <p>Sustainable Development Goals</p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=14">Decent work and economic growth</a></p> <p>Subject</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=Decent+Work+and+Economic+Growth">Decent Work and Economic Growth</a></p> <p>Keywords</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=economic+growth">economic growth</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=decent+work+and+economic+growth">decent work and economic growth</a></p> <h2>About this course</h2> <p>This course on SDG 8 &ndash; Decent Work and Economic Growth &ndash; allows for a learner to get a holistic and global understanding of the role of decent work in the context of a desired economical status. In a globalizing world, students will need to think critically, globally and in terms of whole systems. This course supports Ubiquity&rsquo;s mission in building those skills.</p> <p><strong>Faculty:</strong></p> <p>Larissa Demel is the current director of Youth Engagement for the Special Olympics Latin America, where she oversees youth innovation projects for inclusion and accessibility for people with disability. Larissa was also a speaker at HABITAT III, the bi-decennial&nbsp;United Nations Conference on Housing and Sustainable Urban Development, where she launched Urban Action, a youth initiative in collaboration with UN Habitat and AIESEC that set out to implement over 150 youth projects related to New Urban Agenda and SDGs within the first year of New Urban Agenda adoption. She has published papers on social innovation through youth action on the SDGs which is being used by over 50,000 young people in 126 countries and created a SDG social project framework for young people and has created the SDG 11 content on to the Young Person&rsquo;s Guide to Saving the World.</p> <h2>Target audience</h2> <p>Our courses are appropriate for those individuals who are interested in a quick, high-level overview of each SDG and include opportunities for learning about the SDG, reflecting on their personal beliefs and values around the SDG in question, and ways to take immediate action on working towards solving them.</p> <h2>Learning objectives</h2> <p>By the end of this nanocourse you should be able to:</p> <ol> <li><strong>Understand</strong>&nbsp;SDG 11 &ndash; Sustainable Cities and Communities in the wider global context</li> <li><strong>Self-reflect</strong>&nbsp;on your values and attitudes on your community and the impact you currently have on it</li> <li><strong>Develop a simple plan</strong>&nbsp;of action to begin to create change in your local community</li> </ol> <h2>Offered by</h2> <p><a href="https://www.ubiquityuniversity.org/">Ubiquity University</a></p> <p><a href="https://www.ubiquityuniversity.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2019/11/ubiquity_logo_600x600-300x300.jpg" style="height:300px; width:300px" /></a></p> None SDGs, SDG 8, Decent Work and Economic Growth, public policy, fiscal policy, https://www.unsdglearn.org/courses/united-nations-sdg-8-decent-work-and-economic-growth/

international taxation accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, tax administration / management / it, tax policy & future trends high databandwidth course medium language proficiency None all <p _msthash="53067" _msttexthash="542901554">Ce cours offre aux participants l’occasion d’explorer le concept multidimensionnel du développement international afin d’être en mesure d’interpréter et de diriger ses défis, ses opportunités et ses évolutions constantes. À partir d’une analyse approfondie de l’architecture actuelle du développement international, de ses principaux acteurs et tendances, le cours illustre ensuite les principaux systèmes de gouvernance des organisations internationales; identifie leur financement et les outils de financement nécessaires à la mise en œuvre des programmes de développement et à la réalisation des objectifs de développement durable; et explique comment tirer efficacement parti du capital humain pour favoriser le succès organisationnel et être « adapté à l’objectif » dans un scénario de développement international en constante évolution.</p> <p>This course provides participants with the opportunity to explore the multifaceted concept of international development in order to be able to interpret and lead its challenges, opportunities and constant evolutions. Starting from an in-depth analysis of the current international development architecture, its key actors and trends, the course then illustrates the main international organizations&#39; governance systems; identifies their funding and financing tools necessary to implement development programs and achieve sustainable development goals; and explains how to effectively leverage on human capital to drive organizational success and be &lsquo;fit for purpose&rsquo; in an ever changing international development scenario.</p> None business, international trade, sustainability, innovation, business environment, globalisation, globalization, international development, Executive Master in Management of International Organizations, international organisations, international organizations, global financing, financing for development, http://www.coursera.org/learn/towards-agenda-2030

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance high databandwidth course medium language proficiency None all <p _msthash="52924" _msttexthash="227903">Durée du cours</p> <p _msthash="52925" _msttexthash="132691">8 semaines</p> <p _msthash="52926" _msttexthash="4035759">À l’exclusion de l’orientation</p> <p _msthash="52927" _msttexthash="75751">Langue</p> <p _msthash="52928" _msttexthash="93132">Anglais</p> <p _msthash="52929" _msttexthash="1344525">Accéder aux ressources dès la date de début</p> <p _msthash="52930" _msttexthash="77649">Effort</p> <p _msthash="52931" _msttexthash="450944">7 à 10 heures par semaine</p> <p _msthash="52932" _msttexthash="647504">Auto-apprentissage en ligne</p> <p _msthash="52933" _msttexthash="241878">À PROPOS DE CE COURS</p> <h2 _msthash="52934" _msttexthash="257010">Aperçu du cours</h2> <p _msthash="52935" _msttexthash="168285">3,1 millions</p> <p> </p> <p _msthash="52936" _msttexthash="19177964">Le nombre d’entreprises qui sont enregistrées pour l’impôt en Afrique du Sud. <br _istranslated="1"/> <br _istranslated="1"/> <a _istranslated="1" href="https://www.sars.gov.za/AllDocs/Documents/Tax%20Stats/Tax%20Stats%202018/Tax%20Statistics%202018%20Highlights%20booklet.pdf" target="_blank"><em _istranslated="1">Service des recettes sud-africain et Trésor national</em></a><em _istranslated="1"> (décembre 2018).</em></p> <p> </p> <p _msthash="52937" _msttexthash="14794">38%</p> <p> </p> <p _msthash="52938" _msttexthash="34633989">Le pourcentage que l’impôt sur le revenu des particuliers a contribué au total des recettes fiscales perçues en Afrique du Sud au cours de l’exercice 2017-2018. <br _istranslated="1"/> <br _istranslated="1"/> <a _istranslated="1" href="http://www.statssa.gov.za/?p=12238" target="_blank"><em _istranslated="1">Statistics South Africa</em></a><em _istranslated="1"> (juin 2019).</em></p> <p> </p> <p> </p> <p _msthash="52939" _msttexthash="959946"><strong _istranslated="1">Durée</strong>: 8 semaines (hors orientation)</p> <p _msthash="52940" _msttexthash="48180106">Comme la fiscalité est une partie incontournable de la vie, il est essentiel que les particuliers, les propriétaires d’entreprise et les professionnels de la finance aient une solide compréhension des principes de la fiscalité et de leurs obligations connexes.</p> <p _msthash="52941" _msttexthash="491938759">Le cours de courte durée en ligne sur le droit fiscal de l’Université du Cap (UCT) vise à démystifier le monde de l’administration fiscale en améliorant votre compréhension des dernières lois fiscales sud-africaines et de leurs implications pour vous ou votre entreprise. Guidés par des experts locaux en droit fiscal, vous apprendrez à naviguer dans l’impôt sur le revenu des particuliers, l’impôt sur le revenu des entreprises, l’impôt sur les gains en capital, l’impôt sur les dons et l’imposition des fiducies. Le cours est conçu pour vous doter des compétences pratiques dont vous avez besoin pour calculer l’impôt à payer et produire vos déclarations.</p> <p> </p> <h3> </h3> <p _msthash="52942" _msttexthash="525395">Ce cours est-il pour vous?</p> <p> </p> <p _msthash="52943" _msttexthash="439074961">En raison de son accent sur la fiscalité des particuliers et des sociétés, ce cours convient aux particuliers, aux entrepreneurs et aux professionnels de la finance et du droit. Les citoyens indépendants peuvent acquérir les compétences nécessaires pour gérer leurs propres affaires fiscales, éliminant ainsi le besoin d’une aide extérieure coûteuse. Les propriétaires d’entreprise et les consultants peuvent apprendre à gérer des entreprises conformes à la loi et fiscalement avantageuses, et les comptables, les aides-comptables et les avocats peuvent affiner leur compréhension de la législation fiscale actuelle afin d’être mieux placés pour offrir des conseils et de l’aide aux clients.</p> <p> </p> <h2> </h2> <p _msthash="52944" _msttexthash="463619">Ce qui vous distinguera</p> <p _msthash="52945" _msttexthash="1146327">À la fin de ce cours, vous repartirez avec:</p> <p><img src="./material-2023-07-12trans_files/No_1.svg"/><font _msthash="52946" _mstmutation="1" _msttexthash="8395634">Une compréhension des différentes facettes du droit fiscal sud-africain et des droits et obligations des contribuables.</font></p> <p><img src="./material-2023-07-12trans_files/No_2.svg"/><font _msthash="52947" _mstmutation="1" _msttexthash="16843320">Les compétences nécessaires pour calculer l’impôt à payer pour les particuliers et les entreprises et pour remplir des déclarations de revenus.</font></p> <p><img src="./material-2023-07-12trans_files/No_3.svg"/><font _msthash="52948" _mstmutation="1" _msttexthash="9986132">Connaissance de l’impôt sur les gains en capital et de la façon dont les différents types de fiducies sont imposés.</font></p> <p><img src="./material-2023-07-12trans_files/No_4.svg"/><font _msthash="52949" _mstmutation="1" _msttexthash="2523963">Une base de TVA et les outils pour déposer une déclaration de TVA.</font></p> <p><img src="./material-2023-07-12trans_files/No_5.svg"/><font _msthash="52950" _mstmutation="1" _msttexthash="23763012">Accès illimité au réseau d’engagement de carrière de 2U, qui vous offre des ressources et des événements exclusifs pour soutenir votre parcours professionnel et faire avancer votre carrière.</font></p> <h3 _msthash="52951" _msttexthash="323037">Programme de cours</h3> <p _msthash="52952" _msttexthash="5893992">Explorez le système fiscal sud-africain en parcourant les modules hebdomadaires de ce cours en ligne</p> <hr/> <p _msthash="52953" _msttexthash="514293">Répartition des modules</p> <p _msthash="52954" _msttexthash="1900015">Module d’orientation</p> <p _msthash="52955" _msttexthash="905229">Bienvenue sur votre campus en ligne</p> <p _msthash="52956" _msttexthash="84942">Module 1</p> <p _msthash="52957" _msttexthash="1516970">Une introduction à la fiscalité sud-africaine</p> <p _msthash="52958" _msttexthash="85111">Module 2</p> <p _msthash="52959" _msttexthash="980447">Impôt sur le revenu des particuliers</p> <p _msthash="52960" _msttexthash="85280">Module 3</p> <p _msthash="52961" _msttexthash="931983">Impôt sur le revenu des entreprises</p> <p _msthash="52962" _msttexthash="85449">Module 4</p> <p _msthash="52963" _msttexthash="675714">Impôt sur les gains en capital</p> <p _msthash="52964" _msttexthash="85618">Module 5</p> <p _msthash="52965" _msttexthash="494000">Imposition des fiducies</p> <p _msthash="52966" _msttexthash="85787">Module 6</p> <p _msthash="52967" _msttexthash="241579">Autres impôts</p> <p _msthash="52968" _msttexthash="85956">Module 7</p> <p _msthash="52969" _msttexthash="585026">Taxe sur la valeur ajoutée</p> <p _msthash="52970" _msttexthash="86125">Module 8</p> <p _msthash="52971" _msttexthash="490633">Administration fiscale</p> <hr/> <p><a _msthash="52972" _msttexthash="723411" href="https://www.getsmarter.com/products/uct-tax-law-online-short-course#course-brochure" id="breakdown-get-brochure-button">Obtenir le prospectus du cours</a></p> <h2 _msthash="52973" _msttexthash="324506">Animateur de cours</h2> <p _msthash="52974" _msttexthash="40324830">La conception de ce cours court en ligne est guidée par des professeurs de l’UCT et des experts de l’industrie qui partageront leur expérience et leurs connaissances approfondies avec vous tout au long du cours.</p> <p><img _mstalt="723645" alt="Faculty Director - Tracy Gutuza" src="./material-2023-07-12trans_files/university_of_cape_town_tax_law_course_convenor_tracy_gutuza.jpg"/></p> <p _msthash="52975" _msttexthash="182611">Tracy Gutuza</p> <p> </p> <p _msthash="52976" _msttexthash="2179021">Professeur agrégé au Département de droit commercial, UCT</p> <p>Course duration</p> <p>8 weeks</p> <p>Excluding orientation</p> <p>Language</p> <p>English</p> <p>Access resources from start date</p> <p>Effort</p> <p>7&ndash;10 hours per week</p> <p>Self-paced learning online</p> <p>ABOUT THIS COURSE</p> <h2>Course overview</h2> <p>3.1 million</p> <p>&nbsp;</p> <p>The number of companies that are registered for tax in South Africa.<br /> <br /> <a href="https://www.sars.gov.za/AllDocs/Documents/Tax%20Stats/Tax%20Stats%202018/Tax%20Statistics%202018%20Highlights%20booklet.pdf" target="_blank"><em>South African Revenue Service, and National Treasury</em></a><em>&nbsp;(Dec, 2018).</em></p> <p>&nbsp;</p> <p>38%</p> <p>&nbsp;</p> <p>The percentage that personal income tax contributed to total tax revenue collected in South Africa during the 2017-2018 fiscal year.<br /> <br /> <a href="http://www.statssa.gov.za/?p=12238" target="_blank"><em>Statistics South Africa</em></a><em>&nbsp;(Jun, 2019).</em></p> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Duration</strong>: 8 weeks (excluding orientation)</p> <p>As tax is an inescapable part of life, it&rsquo;s critical that individuals, business owners, and finance professionals have a solid grasp of the principles of taxation and their related obligations.</p> <p>The University of Cape Town (UCT) Tax Law online short course seeks to demystify the world of tax administration by improving your understanding of the latest South African tax laws and their implications for you or your company. Guided by local tax law experts, you&rsquo;ll learn how to navigate personal income tax, business income tax, capital gains tax, donations tax, and the taxation of trusts. The course is designed to equip you with the practical skills you need to calculate tax payable and file your returns.</p> <p>&nbsp;</p> <h3>&nbsp;</h3> <p>Is this course for you?</p> <p>&nbsp;</p> <p>Due to its focus on both personal and corporate tax, this course is suitable for individuals, entrepreneurs, and finance and legal professionals. Independent citizens can empower themselves with the skills to manage their own tax affairs, eliminating the need for costly external help. Business owners and consultants can learn how to run legally compliant, tax-efficient enterprises, and accountants, bookkeepers, and lawyers can refine their understanding of current tax legislation so that they&rsquo;re better positioned to offer clients advice and assistance.</p> <p>&nbsp;</p> <h2>&nbsp;</h2> <p>What will&nbsp;set you apart</p> <p>On completion of this course, you&rsquo;ll walk away with:</p> <p><img src="https://www.getsmarter.com/rails/active_storage/blobs/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBc1VNIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--8baaaa50d5c133924cf4d61c466f28b31e32175f/No_1.svg" />An understanding of the various facets of South African tax law, and the rights and obligations of taxpayers.</p> <p><img src="https://www.getsmarter.com/rails/active_storage/blobs/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBc1FNIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--05d027f41cfac0fed40ac192e3706d59a90a516c/No_2.svg" />The skills to calculate tax liability for individuals and businesses, and to fill in income tax returns.</p> <p><img src="https://www.getsmarter.com/rails/active_storage/blobs/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBc01NIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--7ff60d9da7335b76c622023a9d03aeb1c21f813d/No_3.svg" />Knowledge of capital gains tax and how different types of trusts are taxed.</p> <p><img src="https://www.getsmarter.com/rails/active_storage/blobs/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBc0lNIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--10229b84cb324da68726e3130af9839a86dde337/No_4.svg" />A grounding in VAT and the tools to submit a VAT return.</p> <p><img src="https://www.getsmarter.com/rails/active_storage/blobs/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBaGdUIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--8180cd3dea9e653e4a5741a98b6897197797c8f6/No_5.svg" />Unlimited access to 2U&rsquo;s Career Engagement Network, offering you exclusive resources and events to support your professional journey and drive your career forward.</p> <h3>Course curriculum</h3> <p>Explore the South African tax system as you work through the weekly modules of this online short course</p> <hr /> <p>Module breakdown</p> <p>Orientation module</p> <p>Welcome to your Online Campus</p> <p>Module 1</p> <p>An introduction to South African tax</p> <p>Module 2</p> <p>Personal income tax</p> <p>Module 3</p> <p>Business income tax</p> <p>Module 4</p> <p>Capital gains tax</p> <p>Module 5</p> <p>Taxation of trusts</p> <p>Module 6</p> <p>Other taxes</p> <p>Module 7</p> <p>Value Added Tax</p> <p>Module 8</p> <p>Tax administration</p> <hr /> <p><a href="https://www.getsmarter.com/products/uct-tax-law-online-short-course#course-brochure" id="breakdown-get-brochure-button">Get course prospectus</a></p> <h2>Course Convenor</h2> <p>The design of this online short course is guided by UCT faculty and industry experts who will share their experience and in-depth knowledge with you throughout the course.</p> <p><img alt="Faculty Director - Tracy Gutuza" src="https://www.getsmarter.com/rails/active_storage/representations/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaHBBdVVDIiwiZXhwIjpudWxsLCJwdXIiOiJibG9iX2lkIn19--29c974c119e8563674d5a89bd3ab9b85f9d4005f/eyJfcmFpbHMiOnsibWVzc2FnZSI6IkJBaDdCam9MY21WemFYcGxTU0lNTVRFd2VERXhNQVk2QmtWVSIsImV4cCI6bnVsbCwicHVyIjoidmFyaWF0aW9uIn19--e8e4d52386516ed9566f111cb5206b7b0185063d/university_of_cape_town_tax_law_course_convenor_tracy_gutuza.jpg" /></p> <p>Tracy Gutuza</p> <p>&nbsp;</p> <p>Associate Professor in the Department of Commercial Law, UCT</p> None South Africa, tax in South Africa, taxation of businesses, domestic tax law, individual income tax, accounting, bookkeeping, compliance, trusts, capital gains, VAT, VAT return, https://www.getsmarter.com/products/uct-tax-law-online-short-course

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax policy & future trends low databandwith podcast high language proficiency None all <ul> <li _msthash="52849" _msttexthash="105393704">Nous couvrons l’histoire que les médias grand public ne vous racontent pas – comment les gouvernements du monde entier sapent nos services de collecte d’impôts. Nous examinons comment le South Africa Revenue Service a été créé en des temps très difficiles pour devenir une institution de classe mondiale. Mais aussi la rapidité avec laquelle de telles réalisations peuvent être annulées...</li> <li _msthash="52850" _msttexthash="221664079">De plus, alors que tous les regards se tournent vers les banques centrales pendant cette pandémie de coronavirus, nous nous demandons à qui servent-elles? Et comment les gens forcent-ils une nouvelle relation et un nouveau rôle pour eux qui correspond aux temps modernes? Nous examinons les implications profondes d’une décision de justice peu connue rendue ce mois-ci à Karlsruhe par la Cour constitutionnelle allemande concernant les actions de la Banque centrale européenne – la deuxième banque centrale la plus importante au monde</li> </ul> <p _msthash="52851" _msttexthash="51168">Avec:</p> <ul> <li _msthash="52852" _msttexthash="21036717"><a _istranslated="1" href="https://za.linkedin.com/in/johann-van-loggerenberg-613291149">Johann van Loggerenberg</a>, ancien membre de l’Administration fiscale sud-africaine et auteur de <a _istranslated="1" href="https://www.foyles.co.uk/witem/biography/death-and-taxes-how-sars-made,johann-van-loggerenberg-9781868428090">Death and Taxes: How SARS made hitmen, drug dealers and tax dodgers pay their dues</a></li> <li _msthash="52853" _msttexthash="1703299"><a _istranslated="1" href="http://www.twitter.com/jechristensen56">John Christensen</a> du Réseau pour la justice fiscale</li> <li _msthash="52854" _msttexthash="20827703"><a _istranslated="1" href="https://twitter.com/cathycross">Cathy Cross</a>, agente parlementaire, syndicat PCS et membre du conseil d’administration, Tax Justice Network et deux employés du bureau des impôts à Londres</li> <li _msthash="52855" _msttexthash="9428601">John Koskinen, ancien conseiller de l’IRS, Kevin Brady, représentant républicain sur Fox News</li> <li _msthash="52856" _msttexthash="1005576"> Le journaliste <a _istranslated="1" href="https://www.propublica.org/people/paul-kiel">Paul Kiel </a>de ProPublica</li> </ul> <p _msthash="52857" _msttexthash="2229526">Présenté et produit par <a _istranslated="1" href="http://www.twitter.com/naomi_fowler">Naomi Fowler</a> du Tax Justice Network.</p> <p _msthash="52858" _msttexthash="201997250">« C’était connu comme le <em _istranslated="1">but supérieur</em>... c’est certainement l’une des raisons pour lesquelles je pense que le service du revenu a pu, au fil des ans, croître et se développer et devenir cette institution de classe mondiale qu’il est finalement devenu. Ce n’était pas seulement un travail. C’était un travail d’amour pour le cœur et l’esprit. »</p> <p><cite _msthash="52859" _msttexthash="19473467">~ Johann van Loggerenberg, ancien de l’Administration fiscale sud-africaine et auteur de <a _istranslated="1" href="https://www.foyles.co.uk/witem/biography/death-and-taxes-how-sars-made,johann-van-loggerenberg-9781868428090">Death and Taxes: How SARS made hitmen, drug dealers and tax dodgers pay their dues</a></cite></p> <p _msthash="52860" _msttexthash="117102752">« Cette décision de justice rendue par Karlsruhe pourrait conduire à repenser le rôle des banques centrales au 21e siècle. À qui devraient-ils rendre des comptes, à qui les intérêts sont servis par la mascarade de l’indépendance politique et comment pouvons-nous rendre des comptes aux banques centrales devant le public qu’elles servent théoriquement ? »</p> <p><cite _msthash="52861" _msttexthash="1775397">~ <a _istranslated="1" href="http://www.twitter.com/jechristensen56">John Christensen</a> du Réseau pour la justice fiscale</cite></p> <p _msthash="52862" _msttexthash="9408347"><strong _istranslated="1">Vous voulez télécharger et écouter en déplacement?</strong> Téléchargez-le sur votre téléphone ou appareil portatif en cliquant <a _istranslated="1" href="https://traffic.libsyn.com/secure/taxcast/Taxcast_May_20.mp3">ici</a>.</p> <p><strong _msthash="52863" _msttexthash="634036">Lectures complémentaires:</strong></p> <ul> <li _msthash="52864" _msttexthash="1467635"><a _istranslated="1" href="https://foreignpolicy.com/2020/05/13/european-central-bank-myth-monetary-policy-german-court-ruling/">La mort du mythe de la banque centrale</a>, Adam Tooze</li> <li _msthash="52865" _msttexthash="18548153"><a _istranslated="1" href="https://www.taxjustice.uk/tax-takes-6.html">Ressourcement et recentrage HMRC,</a> Cathy Cross, agente parlementaire, syndicat PCS et membre du conseil d’administration</li> <li _msthash="52866" _msttexthash="4332965"><a _istranslated="1" href="https://www.propublica.org/article/how-the-irs-was-gutted">Comment l’IRS a été vidé de sa substance</a>, <a _istranslated="1" href="https://www.propublica.org/people/paul-kiel">Paul Kiel</a> et <a _istranslated="1" href="https://www.propublica.org/people/jesse-eisinger">Jesse Eisinger</a></li> <li _msthash="52867" _msttexthash="36454522"><a _istranslated="1" href="https://www.foyles.co.uk/witem/biography/death-and-taxes-how-sars-made,johann-van-loggerenberg-9781868428090">Death and Taxes: How SARS made tueurs à gages, trafiquants de drogue et fraudeurs fiscaux payer leurs cotisations</a> par Johann van Loggerenberg, ancien membre de l’Administration fiscale sud-africaine</li> </ul> <ul> <li>we cover the story the mainstream media aren&rsquo;t telling you &ndash; how governments around the world are undermining our tax collection services. We look at how the South Africa Revenue Service was established in very challenging times to become a world class institution. Yet also how quickly such achievements can be set back&hellip;</li> <li>Also, as all eyes turn to Central Banks during this coronavirus pandemic, we ask who are they serving? And how do people forge a new relationship and a new role for them that fits modern times? We look at the profound implications of a little-known court ruling this month in Karlsruhe by the German Constitutional Court concerning the actions of the European Central Bank &ndash; the second-most important central bank in the world</li> </ul> <p>Featuring:</p> <ul> <li><a href="https://za.linkedin.com/in/johann-van-loggerenberg-613291149">Johann van Loggerenberg</a>, formerly of the South African Revenue Service and author of&nbsp;<a href="https://www.foyles.co.uk/witem/biography/death-and-taxes-how-sars-made,johann-van-loggerenberg-9781868428090">Death and Taxes: How SARS made hitmen, drug dealers and tax dodgers pay their dues</a></li> <li><a href="http://www.twitter.com/jechristensen56">John Christensen</a>&nbsp;of the Tax Justice Network</li> <li><a href="https://twitter.com/cathycross">Cathy Cross</a>, Parliamentary Officer, PCS union &amp; Board Member, Tax Justice Network and two tax office staff in London</li> <li>John Koskinen, former IRS Commissiooner, Kevin Brady, Republican representative on Fox News</li> <li>&nbsp;Journalist&nbsp;<a href="https://www.propublica.org/people/paul-kiel">Paul Kiel&nbsp;</a>of ProPublica</li> </ul> <p>Presented and produced by&nbsp;<a href="http://www.twitter.com/naomi_fowler">Naomi Fowler</a>&nbsp;of the Tax Justice Network.</p> <p>&ldquo;It was known as the&nbsp;<em>higher purpose</em>&hellip;it was certainly one of the reasons why I think the revenue service was able to over the years grow and develop and become this world class institution that it did ultimately become. It was not just a job. It was a heart and mind labour of love.&rdquo;</p> <p><cite>~ Johann van Loggerenberg, formerly of the South African Revenue Service and author of&nbsp;<a href="https://www.foyles.co.uk/witem/biography/death-and-taxes-how-sars-made,johann-van-loggerenberg-9781868428090">Death and Taxes: How SARS made hitmen, drug dealers and tax dodgers pay their dues</a></cite></p> <p>&ldquo;This court ruling coming out of Karlsruhe might lead to a rethink about the role of central banks in the 21st century. To whom should they be accountable, whose interests are being served by the charade of political independence and how can we make central banks accountable to the public they notionally serve?&rdquo;</p> <p><cite>~&nbsp;<a href="http://www.twitter.com/jechristensen56">John Christensen</a>&nbsp;of the Tax Justice Network</cite></p> <p><strong>Want to download and listen on the go?</strong>&nbsp;Download onto your phone or hand held device by clicking&nbsp;<a href="https://traffic.libsyn.com/secure/taxcast/Taxcast_May_20.mp3">here</a>.</p> <p><strong>Further reading:</strong></p> <ul> <li><a href="https://foreignpolicy.com/2020/05/13/european-central-bank-myth-monetary-policy-german-court-ruling/">The Death&nbsp;of the Central Bank Myth</a>, Adam Tooze</li> <li><a href="https://www.taxjustice.uk/tax-takes-6.html">Resourcing and refocusing HMRC</a>, Cathy Cross, Parliamentary Officer, PCS union &amp; Board Member</li> <li><a href="https://www.propublica.org/article/how-the-irs-was-gutted">How the IRS Was Gutted</a>,&nbsp;<a href="https://www.propublica.org/people/paul-kiel">Paul Kiel</a>&nbsp;and&nbsp;<a href="https://www.propublica.org/people/jesse-eisinger">Jesse Eisinger</a></li> <li><a href="https://www.foyles.co.uk/witem/biography/death-and-taxes-how-sars-made,johann-van-loggerenberg-9781868428090">Death and Taxes: How SARS made hitmen, drug dealers and tax dodgers pay their dues</a>&nbsp;by Johann van Loggerenberg, formerly of the South African Revenue Service</li> </ul> None South Africa, tax administration, history, tax collection, tax compliance, South Africa Revenue Service, https://www.thetaxcast.com/tax-collection-a-labour-of-love-edition-101/

tax administration business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends low databandwith publication high language proficiency None all <p _msthash="52811" _msttexthash="1926266810">Une partie importante du processus de développement de chaque pays est la construction d’un contrat social dans lequel les citoyens paient des impôts et, à leur tour, reçoivent des biens et services publics. Les preuves suggèrent que cela est associé à l’établissement d’une norme de paiement de l’impôt et à la croyance que le non-paiement est répréhensible. Nous exploitons un nouvel ensemble de données représentatif à l’échelle nationale pour explorer les facteurs associés à une meilleure morale fiscale au Nigeria. Nous constatons qu’une perception de pénalités plus élevées et une plus grande difficulté à éviter l’impôt sont toutes deux associées à une hausse du moral fiscal. Le moral fiscal est également plus élevé plus les gens croient que les autres Nigérians paient des impôts, moins ils doivent payer des pots-de-vin et plus ils ont confiance dans les agents des impôts. Cependant, nous constatons également que les Nigérians qui croient que les agents des impôts discriminent dans leur traitement des différents groupes ethniques, religieux et de genre ont un moral fiscal plus élevé, et non inférieur. Et nous ne trouvons aucun lien entre la prestation de services et les mesures de la morale fiscale fondées sur le comportement du répondant, contrairement à l’association positive trouvée dans la littérature utilisant des mesures plus larges de la morale fiscale. Cela suggère que l’établissement d’un contrat social basé sur la fiscalité peut être plus difficile qu’on ne le pensait auparavant.</p> <p>An important part of every country&rsquo;s development process is the building of a social contract in which citizens pay tax and, in turn, receive public goods and services. Evidence suggests that this is associated with the establishment of a norm of tax payment and a belief that non-payment is wrong. We exploit a new, nationally representative, dataset to explore which factors are associated with higher tax morale in Nigeria. We find that a perception of higher penalties and greater difficulty avoiding taxes are both associated with higher tax morale. Tax morale is also higher the more people believe that other Nigerians pay taxes, the less frequently they have to pay bribes and the greater the trust they have in tax officials. However, we also find that Nigerians who believe that tax officials discriminate in their treatment of different ethnic, religious and gender groups have higher, not lower, tax morale. And we find no relationship between service delivery and measures of tax morale based on the respondent&rsquo;s own behaviour, in contrast to the positive association found in the literature using broader measures of tax morale. This suggests that building a social contract based on taxation may be harder than previously thought.</p> west africa Nigeria, ICTD,Nigerian Tax Research Network Library, ELDIS, human rights, tax compliance, tax equity, https://www.eldis.org/ntrn

tax administration domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax administration / management / it, tax & the informal economy, tax compliance, tax justice / human rights, tax policy & future trends high databandwidth course medium language proficiency None all <h2 _msthash="52752" _msttexthash="183612">Description</h2> <p _msthash="52753" _msttexthash="224995329">L’Asie en développement a d’énormes besoins en matière de dépenses publiques pour construire un avenir plus inclusif et durable pour la région. Comment les autorités peuvent-elles mobiliser équitablement des recettes fiscales suffisantes tout en se remettant de la pandémie de COVID-19 ? Les panélistes partageront leurs réflexions sur les défis, les conséquences distributives, la manière de soutenir une mobilisation fiscale efficace et les questions émergentes de genre et de fiscalité, de finances des gouvernements locaux et de revenus tirés des ressources naturelles auxquels sont confrontées les économies en développement en Asie.</p> <h2 _msthash="52754" _msttexthash="133900">Objectifs</h2> <p _msthash="52755" _msttexthash="4601649">Les participants s’engageront avec les panélistes pour :</p> <ul> <li _msthash="52756" _msttexthash="33597161">Comprendre comment l’étendue et la nature de la mobilisation des recettes de l’Asie en développement se comparent à celles d’autres régions</li> <li _msthash="52757" _msttexthash="6012370">Explorer les différents moyens par lesquels la région peut mobiliser des revenus supplémentaires</li> <li _msthash="52758" _msttexthash="3642795">Discuter des leçons tirées des épisodes réussis de la réforme des recettes</li> </ul> <h2 _msthash="52759" _msttexthash="1937637">Comment s’inscrire</h2> <p _msthash="52760" _msttexthash="695162">Les inscriptions sont closes.</p> <h2 _msthash="52761" _msttexthash="627081">Conférenciers-ressources</h2> <h2 _msthash="52762" _msttexthash="1149473">Animateur et présentateur du webinaire</h2> <p> </p> <p><img _mstalt="203541" alt="Donghyun Park" src="./material-2023-07-12trans_files/donghyun-park.jpg"/></p> <p _msthash="52763" _msttexthash="10218130"><strong _istranslated="1">Donghyun Park</strong><br _istranslated="1"/> Conseiller<br _istranslated="1"/> Département<br _istranslated="1"/> de la recherche économique et de la coopération régionale Banque asiatique de développement</p> <p> </p> <h2 _msthash="52764" _msttexthash="226369">Présentateur</h2> <p> </p> <p><img _mstalt="132626" alt="Yuho Myoda" src="./material-2023-07-12trans_files/yuho-myoda.jpg"/></p> <p _msthash="52765" _msttexthash="9740172"><strong _istranslated="1">Yuho Myoda</strong><br _istranslated="1"/> Économiste Département<br _istranslated="1"/> de la recherche<br _istranslated="1"/> économique et de la coopération régionale Banque asiatique de développement</p> <p> </p> <h2 _msthash="52766" _msttexthash="176514">Panélistes</h2> <p> </p> <p><img _mstalt="204971" alt="Sanjay Grover" src="./material-2023-07-12trans_files/sanjay-grover.jpg"/></p> <p _msthash="52767" _msttexthash="11795225"><strong _istranslated="1">Sanjay Grover</strong><br _istranslated="1"/> Spécialiste<br _istranslated="1"/> principal des partenariats public-privé Bureau des partenariats<br _istranslated="1"/> public-privé Banque asiatique de développement</p> <p> </p> <p><img _mstalt="314964" alt="Hannelore Niesten" src="./material-2023-07-12trans_files/hannelore-niesten.jpg"/></p> <p _msthash="52768" _msttexthash="6612164"><strong _istranslated="1">Hannelore Niesten</strong><br _istranslated="1"/> Consultante, experte<br _istranslated="1"/> en fiscalité internationale Banque asiatique de développement</p> <p> </p> <p><img _mstalt="282984" alt="Marcel Schröder" src="./material-2023-07-12trans_files/marcel-schroder.jpg"/></p> <p _msthash="52769" _msttexthash="10627240"><strong _istranslated="1">Marcel Schröder</strong><br _istranslated="1"/> Économiste Département<br _istranslated="1"/> de la recherche<br _istranslated="1"/> économique et de la coopération régionale Banque asiatique de développement</p> <p> </p> <h2 _msthash="52770" _msttexthash="2330965">Documents d’information</h2> <ul> <li><a _msthash="52771" _msttexthash="15141074" href="https://blogs.adb.org/blog/asia-s-developing-countries-need-bold-tax-reform-rebound-pandemic" target="_blank">Les pays en développement d’Asie ont besoin d’une réforme fiscale audacieuse pour rebondir après la pandémie</a></li> <li><a _msthash="52772" _msttexthash="13912847" href="https://www.adb.org/publications/asian-development-outlook-2022">Perspectives du développement en Asie 2022 : Chapitre thématique — Mobiliser les impôts pour le développement</a></li> </ul> <h2>Description</h2> <p>Developing Asia has vast public spending needs to build a more inclusive, sustainable future for the region. How can authorities mobilize sufficient tax revenues fairly while still recovering from the COVID-19 pandemic? The panelists will share their thoughts on the challenges, distributional consequences, how to support effective tax mobilization, and the emerging issues of gender and taxation, local government finance, and resource revenues facing developing economies in Asia.</p> <h2>Objectives</h2> <p>Attendees will engage with the panelists to:</p> <ul> <li>Understand how the extent and nature of developing Asia&rsquo;s revenue mobilization compares with other regions</li> <li>Explore various means through which the region can mobilize additional revenues</li> <li>Discuss lessons from successful revenue reform episodes</li> </ul> <h2>How to register</h2> <p>Registration is closed.</p> <h2>Resource speakers</h2> <h2>Webinar host and presenter</h2> <p>&nbsp;</p> <p><img alt="Donghyun Park" src="https://www.adb.org/sites/default/files/events/799416/donghyun-park.jpg" /></p> <p><strong>Donghyun Park</strong><br /> Advisor<br /> Economic Research and Regional Cooperation Department<br /> Asian Development Bank</p> <p>&nbsp;</p> <h2>Moderator</h2> <p>&nbsp;</p> <p><img alt="Yuho Myoda" src="https://www.adb.org/sites/default/files/events/799416/yuho-myoda.jpg" /></p> <p><strong>Yuho Myoda</strong><br /> Economist<br /> Economic Research and Regional Cooperation Department<br /> Asian Development Bank</p> <p>&nbsp;</p> <h2>Panelists</h2> <p>&nbsp;</p> <p><img alt="Sanjay Grover" src="https://www.adb.org/sites/default/files/events/799416/sanjay-grover.jpg" /></p> <p><strong>Sanjay Grover</strong><br /> Senior Public-Private Partnership Specialist<br /> Office of Public&ndash;Private Partnership<br /> Asian Development Bank</p> <p>&nbsp;</p> <p><img alt="Hannelore Niesten" src="https://www.adb.org/sites/default/files/events/799416/hannelore-niesten.jpg" /></p> <p><strong>Hannelore Niesten</strong><br /> Consultant, International Taxation Expert<br /> Asian Development Bank</p> <p>&nbsp;</p> <p><img alt="Marcel Schröder" src="https://www.adb.org/sites/default/files/events/799416/marcel-schroder.jpg" /></p> <p><strong>Marcel Schr&ouml;der</strong><br /> Economist<br /> Economic Research and Regional Cooperation Department<br /> Asian Development Bank</p> <p>&nbsp;</p> <h2>Background material</h2> <ul> <li><a href="https://blogs.adb.org/blog/asia-s-developing-countries-need-bold-tax-reform-rebound-pandemic" target="_blank">Asia&rsquo;s Developing Countries Need Bold Tax Reform to Rebound from the Pandemic</a></li> <li><a href="https://www.adb.org/publications/asian-development-outlook-2022">Asian Development Outlook 2022: Theme Chapter&mdash;Mobilizing Taxes for Development</a></li> </ul> None domestic revenue mobilisation, tax and gender, tax administraton, tax policy, debt, covid, external debt, asian development bank, ADB, https://www.adb.org/news/events/mobilizing-taxes-development-asia-live-webinar

tax administration domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, wealth taxes high databandwidth webinar/lecture medium language proficiency None all <p _msthash="52694" _msttexthash="25171393">Le professeur Mick Moore s’est joint à la série de webinaires WIDER pour discuter de la mobilisation des recettes publiques post-pandémique en Afrique, avec Milly Isingoma Nalukwago comme intervenante.</p> <p> </p> <h5 _msthash="52695" _msttexthash="8049639">Fiscalité après la pandémie : l’Afrique peut-elle lever les recettes dont elle a besoin ?</h5> <p _msthash="52696" _msttexthash="49415444">Bien que personne ne sache quel sera le coût économique de la pandémie pour l’Afrique, ni quelle part du fardeau la communauté internationale pourrait partager, il est clair que les gouvernements africains vont devoir augmenter leurs revenus pour financer la reprise économique.</p> <p _msthash="52697" _msttexthash="64040587">Quelles sont les chances qu’ils puissent augmenter efficacement ces revenus sans un changement majeur de politique et de stratégie? D’où proviendront les revenus supplémentaires? Sont-ils sur la bonne voie pour l’augmenter?</p> <p _msthash="52698" _msttexthash="136126367">Ces dernières années, les discussions sur les recettes publiques en Afrique subsaharienne ont donné un ton optimiste. La grande question a été de savoir dans quelle mesure les gouvernements africains eux-mêmes pourraient financer la réalisation des objectifs de développement durable. L’aide a disparu des projecteurs. Avec l’arrivée de la COVID-19, tout cela est maintenant en mutation.</p> <p _msthash="52699" _msttexthash="347709609">À première vue, il y a des signes prometteurs. Les recettes publiques ont augmenté. Les administrations fiscales ont été réformées. Mais un examen plus attentif induit plus de pessimisme. Les recettes perçues n’ont augmenté qu’au même rythme de croissance du PNB. Certaines sources de revenus diminuent maintenant rapidement. Les administrations fiscales souffrent encore de nombreuses faiblesses fondamentales. Les riches Africains sont souvent largement sous-taxés. Et trop de personnes en position d’autorité se concentrent sur la tâche infructueuse d’enregistrer de plus en plus de petites entreprises à des fins fiscales.</p> <p _msthash="52700" _msttexthash="58505980">Si elles veulent répondre efficacement à la crise, les administrations fiscales africaines doivent améliorer leur jeu, utiliser plus efficacement les technologies numériques et se concentrer beaucoup plus sur l’obtention de recettes auprès des 20 % les plus riches.</p> <p _msthash="52701" _msttexthash="52198510">Milly Nalukwago se joindra au webinaire en tant que discutatrice. Elle partagera ses idées sur les préparatifs de l’Autorité fiscale ougandaise pour résoudre le problème de l’impôt après la pandémie de COVID-19.</p> <p _msthash="52702" _msttexthash="16702309"><a _istranslated="1" href="https://www.wider.unu.edu/node/5699" target="_blank">Rachel Gisselquist</a>, chercheuse principale de l’UNU-WIDER, présidera l’événement. </p> <h5 _msthash="52703" _msttexthash="621712">À propos des conférenciers</h5> <p _msthash="52704" _msttexthash="33659548">Le professeur <strong _istranslated="1">Mick Moore</strong> est professeur à l’Institute of Development Studies de l’Université du Sussex et chercheur principal au Centre international pour la fiscalité et le développement (ICTD).</p> <p _msthash="52705" _msttexthash="260613587">Il est économiste politique, avec de vastes intérêts dans la gouvernance et l’administration publique dans les pays à faible revenu, et des intérêts spécifiques dans la fiscalité et le développement. Il possède une vaste expérience de recherche sur le terrain, en particulier au Sri Lanka, à Taïwan et en Inde. Il a fait du travail de conseil dans de nombreux pays d’Afrique et d’Asie, y compris des travaux récents sur les questions de revenus dans l’État du Meghalaya (Inde), en Papouasie-Nouvelle-Guinée, au Somaliland et au Sri Lanka.</p> <p _msthash="52706" _msttexthash="150889349"><strong _istranslated="1">Milly Isingoma Nalukwago</strong> est commissaire adjointe pour la recherche, la planification et le développement à l’Autorité fiscale ougandaise. Elle a 25 ans d’expérience dans l’administration fiscale en Ouganda et elle est chef de la délégation ougandaise au Forum technique des autorités fiscales d’Afrique de l’Est.</p> <p _msthash="52707" _msttexthash="110941974">Milly Nalukwago est également rédactrice en chef du Rapport comparatif régional de la CAE et du Rapport du Compendium fiscal de la CAE, conseillère au Forum africain sur l’administration fiscale sur les perspectives fiscales en Afrique, et membre du conseil d’administration et chercheur au Centre international pour la fiscalité et le développement (ICTD) et à UNU-WIDER.</p> <h5 _msthash="52708" _msttexthash="490139">Série de webinaires WIDER</h5> <p _msthash="52709" _msttexthash="94919071">La série de webinaires WIDER fournit une plate-forme pour discuter de COVID-19 et de ses effets sur le développement et son impact sur les pays du Sud. Les webinaires mettent en vedette des conférenciers réputés pour leur travail sur les questions de développement, présentant de nouvelles recherches sur les implications qu’ils prévoient de COVID-19. </p> <p> </p> <p><a href="https://www.wider.unu.edu/how-covid-19-changing-development-wider-webinar-series"><img _mstalt="431340" alt="UNDP-Bangladesh-COVID19" src="./material-2023-07-12trans_files/UNDP-Bangladesh-2020-distribution-COVID19-FP.jpg" style="height:300px; width:620px" title="UNDP-Bangladesh-COVID19"/></a><font _msthash="52710" _mstmutation="1" _msttexthash="5247294"><a _istranslated="1" _mstmutation="1" href="https://www.wider.unu.edu/how-covid-19-changing-development-wider-webinar-series">Comment la COVID-19 modifie-t-elle le développement? Série de webinaires WIDER</a><a _istranslated="1" _mstmutation="1" href="https://www.wider.unu.edu/event/mick-moore-covid-19-and-taxation-africa#">COVID-19</a><a _istranslated="1" _mstmutation="1" href="https://www.wider.unu.edu/event/mick-moore-covid-19-and-taxation-africa#">DEVELOPMENT</a></font></p> <p><a href="https://www.wider.unu.edu/expert/rachel-m-gisselquist"><img alt="" src="./material-2023-07-12trans_files/rachel_gisselquist_mar_2021_5b6024d4e307175b63a2f5a6a3d5790c.jpg" style="height:90px; width:90px"/></a><a _msthash="52711" _msttexthash="405652" href="https://www.wider.unu.edu/expert/rachel-m-gisselquist">Rachel M. Gisselquist</a></p> <p _msthash="52712" _msttexthash="709865">Chargé de recherche principal</p> <p _msthash="52713" _msttexthash="103372802">Rachel M. Gisselquist, politologue, est chargée de recherche principale à l’Institut mondial de recherche sur les aspects économiques du développement de l’Université des Nations Unies (UNU-WIDER) et membre de l’équipe de direction de l’institut. Elle travaille sur...</p> <p>Professor Mick Moore joined&nbsp;the WIDER Webinar Series to discuss post-pandemic public revenue mobilization in Africa, with Milly Isingoma Nalukwago&nbsp;as discussant.</p> <p>&nbsp;</p> <h5>Tax after the pandemic: can Africa raise the revenue it needs?</h5> <p>While no one knows what the economic cost of the pandemic will be for Africa, or how much of the burden the international community might share, it&rsquo;s clear that African governments are going to need to boost revenues to finance economic recovery.</p> <p>What are the chances that they can raise this revenue effectively without a major change of policy and strategy? Where will the additional revenue come from? Are they on track to raise it?</p> <p>In recent years, there has been a hopeful tone to discussions about public revenue in sub-Saharan Africa. The big question has been how far African governments themselves might finance the achievement of the Sustainable Development Goals. Aid has moved out of the spotlight. With the arrival of COVID-19 that is now all in flux.</p> <p>At first glance, there are promising signs. Public revenues have been increasing. Tax administrations have been reformed. But a closer look induces more pessimism. Revenue collections have only been increasing at the same rate of GNP growth. Some revenue sources are now shrinking rapidly. Tax administrations still suffer many basic weaknesses. Wealthy Africans are often grossly under-taxed. And too many people in authority are focused on the fruitless task of registering more and more small businesses for tax purposes.</p> <p>If they are to respond effectively to the crisis, African tax administrations need to up their game, to make more effective use of digital technologies, and to focus much more on obtaining revenue from the top 20%.</p> <p>Milly Nalukwago will join the webinar as discussant. She will share insights on the preparations the Ugandan Revenue Authority is making to address the issue of tax after the COVID-19 pandemic.</p> <p>UNU-WIDER Senior Research Fellow,&nbsp;<a href="https://www.wider.unu.edu/node/5699" target="_blank">Rachel Gisselquist</a>&nbsp;will chair the event.&nbsp;</p> <h5>About the speakers</h5> <p>Professor&nbsp;<strong>Mick Moore</strong>&nbsp;is professorial fellow at the Institute of Development Studies at the University of Sussex, and a senior fellow of the International Centre for Tax and Development (ICTD).</p> <p>He is a political economist, with broad interests in governance and public administration in low income countries, and specific interests in taxation and development. He has extensive field research experience, especially in Sri Lanka, Taiwan and India. He has done advisory work in many countries in Africa and Asia, including recent work on revenue issues in Meghalaya State (India), Papua New Guinea, Somaliland, and Sri Lanka.</p> <p><strong>Milly Isingoma Nalukwago</strong>&nbsp;is the Assistant commissioner for Research, planning and development at Uganda Revenue Authority.&nbsp;She has 25 years of experience in tax administration in Uganda, and she is the Head of Uganda&#39;s delegation to the East Africa Revenue authorities&#39; technical Forum.</p> <p>Milly Nalukwago&nbsp;is also the Chief editor of the EAC Regional Comparative Report and the EAC Tax Compendium Report, Advisor at the Africa Tax Administration Forum &nbsp;on Africa Tax Outlook, and member of board and researcher at the The International Centre for Tax and Development (ICTD) and at UNU-WIDER.</p> <h5>WIDER Webinar series</h5> <p>The WIDER Webinar Series provides a platform to discuss COVID-19 and its effect on development and impact on the Global South. The webinars feature speakers renowned for their work on development issues, presenting new research on the implications they foresee of COVID-19.&nbsp;</p> <p>&nbsp;</p> <p><a href="https://www.wider.unu.edu/how-covid-19-changing-development-wider-webinar-series"><img alt="UNDP-Bangladesh-COVID19" src="https://www.wider.unu.edu/sites/default/files/styles/teaser_620x300/public/In%20the%20Media/Images/UNDP-Bangladesh-2020-distribution-COVID19-FP.jpg?itok=eHW6nRd8" style="height:300px; width:620px" title="UNDP-Bangladesh-COVID19" /></a><a href="https://www.wider.unu.edu/how-covid-19-changing-development-wider-webinar-series">How is COVID-19 changing development? WIDER Webinar Series</a><a href="https://www.wider.unu.edu/event/mick-moore-covid-19-and-taxation-africa#">COVID-19</a><a href="https://www.wider.unu.edu/event/mick-moore-covid-19-and-taxation-africa#">DEVELOPMENT</a></p> <p><a href="https://www.wider.unu.edu/expert/rachel-m-gisselquist"><img alt="" src="https://www.wider.unu.edu/sites/default/files/styles/expert_90x90/public/rachel_gisselquist_mar_2021_5b6024d4e307175b63a2f5a6a3d5790c.jpg?itok=52WxRgnh" style="height:90px; width:90px" /></a><a href="https://www.wider.unu.edu/expert/rachel-m-gisselquist">Rachel M. Gisselquist</a></p> <p>Senior Research Fellow</p> <p>Rachel M. Gisselquist, a political scientist, is a Senior Research Fellow with the United Nations University World Institute for Development Economics Research (UNU-WIDER) and a member of the institute&rsquo;s senior management team. She works on...</p> None ICTD, Africa, UN, informal sector, tax revenue breakdown, fiscal policy, public finance, gender, VAT, wealth tax, tax incentives, https://www.wider.unu.edu/event/mick-moore-covid-19-and-taxation-africa

tax administration domestic revenue mobilisation & external debt, tax administration / management / it high databandwidth database medium language proficiency None all <p><a href="https://dataviz.worldbank.org/views/TaxRevenueDashboard/TaxRevenueDashboard?:showAppBanner=false&amp;:display_count=n&amp;:showVizHome=n&amp;:origin=viz_share_link&amp;:embed=y&amp;:isGuestRedirectFromVizportal=y" target="_blank"><img _mstalt="419081" alt="tax revenue dashboard" id="fig_24fd68b8b96148198e08703e5da23c97_1" src="./material-2023-07-12trans_files/tax-revenue-dashboard-780x439" title=""/></a></p> <p> </p> <p> </p> <h2 _msthash="52639" _msttexthash="2260570">Qu’est-ce que le tableau de bord des revenus ?</h2> <p _msthash="52640" _msttexthash="91426270">Le tableau de bord des recettes est un outil d’analyse comparative du rendement de la politique fiscale. Le tableau de bord vise à fournir aux décideurs et aux chercheurs les données et les informations nécessaires pour effectuer une analyse de haut niveau du système fiscal d’un pays. En utilisant le tableau de bord, les utilisateurs peuvent :</p> <ol> <li _msthash="52641" _msttexthash="11655319">Comparer la performance fiscale d’un pays à celle d’autres pays</li> <li _msthash="52642" _msttexthash="4507672">Analyser les tendances et la structure fiscale en matière de recouvrement des impôts</li> <li _msthash="52643" _msttexthash="10172591">Comparer la performance d’un pays avec la moyenne et la meilleure performance (capacité fiscale/écart fiscal)</li> <li _msthash="52644" _msttexthash="17191642">Évaluer la performance de la collecte de l’impôt d’un pays en utilisant le dynamisme fiscal des principaux impôts</li> <li _msthash="52645" _msttexthash="1713777">Voir les tendances des taux des principaux impôts</li> <li _msthash="52646" _msttexthash="2939326">Comparer la performance fiscale des régions et des groupes de revenu</li> </ol> <p _msthash="52647" _msttexthash="77423541">Le tableau de bord sera élargi pour inclure d’autres données pertinentes telles que l’efficacité C, le taux effectif marginal d’imposition des sociétés (TEMI) et le taux effectif moyen d’imposition des sociétés (AETR), ainsi que les incitations fiscales.</p> <p> </p> <h2 _msthash="52648" _msttexthash="2061163">Quelles sont les sources de données et la méthodologie?</h2> <ol> <li _msthash="52649" _msttexthash="26162812">Ce tableau de bord utilise l’ensemble de données <a _istranslated="1" href="https://www.wider.unu.edu/project/grd-%E2%80%93-government-revenue-dataset" target="_blank">GRD de l’UNUWider</a> mis à jour avec les données disponibles sur les sites Web publics des ministères des Finances de plusieurs pays.</li> <li _msthash="52650" _msttexthash="9228752">Les taux d’imposition proviennent de <a _istranslated="1" href="https://home.kpmg/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online.html" target="_blank">l’ensemble de données en ligne de KPMG</a>.</li> <li _msthash="52651" _msttexthash="48708413">Le potentiel (capacité fiscale) d’un pays est calculé à l’aide du <a _istranslated="1" href="https://www.stata.com/manuals13/rfrontier.pdf" target="_blank">module d’analyse stochastique des frontières de Stata</a> en tenant compte du PIB par habitant et de l’ouverture.</li> </ol> <p> </p> <h2 _msthash="52652" _msttexthash="916942">Comment utiliser le tableau de bord ?</h2> <p _msthash="52653" _msttexthash="119279225">Veuillez télécharger la <a _istranslated="1" href="https://thedocs.worldbank.org/en/doc/9f9fb1e8266778a8f7387f7d89cefb7c-0350032023/original/World-Bank-Revenue-Dashboard.pdf" target="_blank">présentation du</a> tableau de bord des revenus pour en savoir plus sur la façon dont vous pouvez utiliser le tableau de bord et comprendre l’interaction entre les différents graphiques et tableaux de bord. Le code et les données utilisés dans le tableau de bord des recettes sont accessibles sur la page GitHub de <a _istranslated="1" href="https://github.com/Revenue-Academy/Tax-Revenue-Dashboard" target="_blank">l’Académie des recettes de la Banque mondiale</a>.</p> <p> </p> <h2 _msthash="52654" _msttexthash="565071">Lien vers le tableau de bord</h2> <p _msthash="52655" _msttexthash="1921426">Cliquez <a _istranslated="1" href="https://dataviz.worldbank.org/views/TaxRevenueDashboard/TaxRevenueDashboard?:showAppBanner=false&amp;:display_count=n&amp;:showVizHome=n&amp;:origin=viz_share_link&amp;:embed=y&amp;:isGuestRedirectFromVizportal=y" target="_blank">ici</a> pour accéder au tableau de bord des revenus</p> <p> </p> <p><a href="https://dataviz.worldbank.org/views/TaxRevenueDashboard/TaxRevenueDashboard?:showAppBanner=false&amp;:display_count=n&amp;:showVizHome=n&amp;:origin=viz_share_link&amp;:embed=y&amp;:isGuestRedirectFromVizportal=y" target="_blank"><img _mstalt="419081" alt="tax revenue dashboard" id="fig_24fd68b8b96148198e08703e5da23c97_2" src="./material-2023-07-12trans_files/tax-revenue-dashboard-780x439" title=""/></a></p> <p> </p> <p> </p> <p _msthash="52656" _msttexthash="4021706">Veuillez <a _istranslated="1" href="mailto:[email protected]?subject=Tax%20Revenue%20Dashboard" target="_blank">nous contacter</a> pour nous faire part de vos commentaires et commentaires.</p> <p><a href="https://dataviz.worldbank.org/views/TaxRevenueDashboard/TaxRevenueDashboard?:showAppBanner=false&amp;:display_count=n&amp;:showVizHome=n&amp;:origin=viz_share_link&amp;:embed=y&amp;:isGuestRedirectFromVizportal=y" target="_blank"><img alt="tax revenue dashboard" id="fig_24fd68b8b96148198e08703e5da23c97_1" src="https://worldbank.scene7.com/is/image/worldbankprod/tax-revenue-dashboard-780x439?wid=780&amp;hei=439&amp;qlt=85,0&amp;resMode=sharp" title="" /></a></p> <p>&nbsp;</p> <p>&nbsp;</p> <h2>What is the Revenue Dashboard?</h2> <p>The Revenue Dashboard is a tool for benchmarking tax policy performance. The dashboard aims to provide policymakers and researchers with necessary data and information to conduct a high-level analysis of a country&#39;s tax system. By using the dashboard, users can:</p> <ol> <li>Benchmark a country&rsquo;s tax performance against other countries</li> <li>Analyze tax collection trends and tax structure</li> <li>Compare a country&rsquo;s performance with the average and best performer (tax capacity/tax gap)</li> <li>Evaluate the performance of a country&rsquo;s tax collection using the tax buoyancy of the major taxes</li> <li>See trends in rates of major taxes</li> <li>Compare the tax performance of regions and income groups</li> </ol> <p>The dashboard will be expanded to include other relevant data such as C-efficiency, the corporate Marginal Effective Tax Rate (METR), and the corporate Average Effective Tax Rate (AETR), and tax incentives.</p> <p>&nbsp;</p> <h2>What are the data sources and methodology?</h2> <ol> <li>This dashboard uses the&nbsp;<a href="https://www.wider.unu.edu/project/grd-%E2%80%93-government-revenue-dataset" target="_blank">GRD dataset from UNUWider</a>&nbsp;updated with data available from public websites of several countries&rsquo; Ministries of Finance.</li> <li>Tax rates are sourced from&nbsp;<a href="https://home.kpmg/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online.html" target="_blank">KPMG&rsquo;s online dataset</a>.</li> <li>The potential (tax capacity) of a country is calculated by using the&nbsp;<a href="https://www.stata.com/manuals13/rfrontier.pdf" target="_blank">Stochastic Frontier Analysis module from Stata</a>&nbsp;controlling for per capita GDP and the openness.</li> </ol> <p>&nbsp;</p> <h2>How to use the dashboard?</h2> <p>Please download the&nbsp;<a href="https://thedocs.worldbank.org/en/doc/9f9fb1e8266778a8f7387f7d89cefb7c-0350032023/original/World-Bank-Revenue-Dashboard.pdf" target="_blank">Revenue Dashboard presentation</a>&nbsp;to learn more about how you can use the dashboard and understand the interaction among various charts and dashboards. The code and data used in Revenue Dashboard can be accessed at&nbsp;<a href="https://github.com/Revenue-Academy/Tax-Revenue-Dashboard" target="_blank">World Bank Revenue Academy</a>&nbsp;GitHub page.</p> <p>&nbsp;</p> <h2>Dashboard link</h2> <p>Click&nbsp;<a href="https://dataviz.worldbank.org/views/TaxRevenueDashboard/TaxRevenueDashboard?:showAppBanner=false&amp;:display_count=n&amp;:showVizHome=n&amp;:origin=viz_share_link&amp;:embed=y&amp;:isGuestRedirectFromVizportal=y" target="_blank">here</a>&nbsp;to access Revenue Dashboard</p> <p>&nbsp;</p> <p><a href="https://dataviz.worldbank.org/views/TaxRevenueDashboard/TaxRevenueDashboard?:showAppBanner=false&amp;:display_count=n&amp;:showVizHome=n&amp;:origin=viz_share_link&amp;:embed=y&amp;:isGuestRedirectFromVizportal=y" target="_blank"><img alt="tax revenue dashboard" id="fig_24fd68b8b96148198e08703e5da23c97_2" src="https://worldbank.scene7.com/is/image/worldbankprod/tax-revenue-dashboard-780x439?wid=780&amp;hei=439&amp;qlt=85,0&amp;resMode=sharp" title="" /></a></p> <p>&nbsp;</p> <p>&nbsp;</p> <p>Please&nbsp;<a href="mailto:[email protected]?subject=Tax%20Revenue%20Dashboard" target="_blank">contact us</a>&nbsp;to share your feedback and comments.</p> None World Bank, tax revenue, tax revenue per country, comparing tax rates, tax compliance rate, tax structures, tax gap, trends in tax, effective tax rate, country level tax rates, formal tax rates per country, effective tax rate per country, definition of taxes differ per country, comparing challenges, https://www.worldbank.org/en/topic/taxes-and-government-revenue/brief/tax-revenue-dashboard

tax administration direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="52596" _msttexthash="54121847">05/06/2020 - Le Programme des relations mondiales (GRP) de l’OCDE a lancé, en collaboration avec le Forum sur l’administration fiscale (FTA), deux <strong _istranslated="1">nouveaux cours en ligne pour aider les administrations fiscales dans leurs activités de gestion des risques et de crise</strong> :</p> <ul> <li _msthash="52597" _msttexthash="227862726">Gestion des risques <a _istranslated="1" href="https://ksp-ta.org/#/briefcase/elearning/EF3696E7-9639-08B4-E6378AF98B58C7D2">d’entreprise - The Essentials</a> envisage une approche holistique qui encourage une évaluation multidimensionnelle des risques qui pourraient se matérialiser dans une organisation, permet aux organisations de comprendre comment les risques individuels sont liés les uns aux autres et comment ils s’alignent sur les objectifs et les priorités de l’organisation. Ce cours examinera également les différences par rapport à la gestion traditionnelle des risques et quels sont les éléments essentiels pour un programme de GRE réussi.</li> <li _msthash="52598" _msttexthash="349394942"><a _istranslated="1" href="https://ksp-ta.org/#/briefcase/elearning/F57AF578-E44C-3649-520E302B0E6B80C4">Réponses à la COVID-19 : Considérations relatives à la</a> continuité des activités donne un aperçu des mesures de continuité des activités que les administrations fiscales pourraient souhaiter envisager dans le contexte de la pandémie actuelle. L’objectif de ce cours en ligne est d’aider les administrations fiscales à envisager elles-mêmes les mesures nationales possibles. Les considérations détaillées dans le module ne sont pas des recommandations et ne sont pas exhaustives. Il s’agit plutôt de fournir des éléments de réflexion basés sur les actions rapportées par un grand nombre d’administrations fiscales.</li> </ul> <p> </p> <p _msthash="52599" _msttexthash="202049211">« La création de ces deux produits d’apprentissage en ligne conviviaux sur la continuité des activités et la gestion des risques d’entreprise fournit un nouvel outil un-à-plusieurs pour aider les administrations fiscales à gérer la crise actuelle de la COVID-19 et à renforcer la résilience pour l’avenir », a déclaré Pascal Saint-Amans, Directeur du Centre de politique et d’administration fiscales de l’OCDE.</p> <p> </p> <p _msthash="52600" _msttexthash="365916174">Les deux modules sont accessibles par l’entremise de la Plateforme de partage des connaissances (PSC), une plateforme en ligne élaborée et tenue à jour par l’Agence du revenu du Canada, sur laquelle les administrations fiscales peuvent échanger de l’information, accéder à du matériel de formation et communiquer entre elles. Pour plus d’informations sur la façon d’accéder au KSP et de s’inscrire aux modules, ainsi que sur les autres <a _istranslated="1" href="http://www.oecd.org/tax/tax-global/e-learning.htm">cours en ligne du Centre de politique et d’administration fiscales de l’OCDE</a>.</p> <p> </p> <p> </p> <p>05/06/2020 - The OECD&#39;s Global Relations Programme (GRP) has launched, in collaboration with the Forum on Tax Administration (FTA), two&nbsp;<strong>new e-learning courses to support tax administrations in risk management and crisis management activities</strong>:</p> <ul> <li><a href="https://ksp-ta.org/#/briefcase/elearning/EF3696E7-9639-08B4-E6378AF98B58C7D2">Enterprise Risk Management - The Essentials</a>&nbsp;is looking at a holistic approach that encourages a multi-dimensional assessment of the risks that could materialise in an organisation, allows organisations to understand how individual risks relate to one another and how they align to the goals and priorities of the organisation. This course will also look at the differences to traditional risk management, and what are the essential elements for a successful ERM programme.</li> <li><a href="https://ksp-ta.org/#/briefcase/elearning/F57AF578-E44C-3649-520E302B0E6B80C4">Responses to COVID-19: Business Continuity Considerations</a>&nbsp;provides an overview of business continuity measures that tax administrations may wish to consider in the context of the current pandemic. The purpose of this e-learning course is to assist tax administrations in their own consideration of possible domestic measures. The considerations detailed in the module are not recommendations, nor are they intended to be comprehensive. Rather the aim&nbsp; is to provide food-for-thought based on the actions reported by a large number of tax administrations.</li> </ul> <p>&nbsp;</p> <p>&quot;The creation of these two user-friendly e-learning products on business continuity and enterprise risk management provides a new one-to-many tool to assist tax administrations in handling the current COVID-19 crisis as well as helping to build resilience for the future&quot;, said Pascal Saint-Amans, the Director of the OECD Centre for Tax Policy and Administration.</p> <p>&nbsp;</p> <p>Both modules can be accessed via the Knowledge Sharing Platform (KSP), an online platform developed and maintained by the Canada Revenue Agency, on which tax administrations can share information, access training material and communicate with one another. For further information on how to access the KSP and register for the modules, and about the other&nbsp;<a href="http://www.oecd.org/tax/tax-global/e-learning.htm">OECD&#39;s Centre For Tax Policy and Administration e-learning courses</a>.</p> <p>&nbsp;</p> <p>&nbsp;</p> None Enterprise, Risk Management, Business Continuity, COVID-19, tax incentives, https://www.oecd.org/tax/forum-on-tax-administration/news/new-oecd-e-learning-courses-enterprise-risk-management-and-business-continuity-during-covid-19.htm

tax administration accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="52555" _msttexthash="170329068">Dans de nombreux pays à faible revenu, les recettes fiscales sont insuffisantes pour financer les investissements dans les biens publics et le capital humain. Alors que les systèmes fiscaux adoptent de nouvelles technologies pour améliorer la collecte de l’impôt depuis de nombreuses années, les limites des interactions en personne en raison de la COVID-19 ont encore mis en évidence le rôle des technologies de l’information dans la mobilisation fiscale.</p> <p _msthash="52556" _msttexthash="70098522">Ce document examine le potentiel de la technologie pour transformer l’administration fiscale en aidant à identifier l’assiette fiscale, faciliter l’observation et surveiller l’observation.</p> <p _msthash="52557" _msttexthash="213139693">Il identifie également les limites possibles à l’utilisation de la technologie découlant d’une infrastructure et d’une connectivité inadéquates, d’un manque d’adoption (ou de résistance) par les contribuables et les percepteurs d’impôts, d’un manque d’intégration institutionnelle et d’un environnement réglementaire peu favorable.</p> <p>Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilisation.</p> <p>This paper examines the potential of technology to transform tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance.</p> <p>It also identifies possible limitations to the use of technology arising from inadequate infrastructure and connectivity, lack of adoption (or resistance) by taxpayers and tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment.</p> None potential of technology, IT, tax administration, tax revenue services, IT and tax compliance, tax compliance, use of tax data for compliance, facilitate compliance, monitor compliance, https://www.ictd.ac/publication/promise-limitations-information-technology-tax-mobilisation/

tax administration beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, ultimate beneficial ownership medium databandwith webinar/lecture high language proficiency None all <p _msthash="52507" _msttexthash="1172521740">La Conférence de cette année a pris le pouls de la numérisation, qui s’avère être une force majeure de changement dans le paysage fiscal. L’un des aspects clés est de savoir comment et où imposer le revenu lié à la technologie, qu’il s’agisse de règles fiscales spéciales ou d’une mise à jour plus générale du régime fiscal dans son ensemble. Sur le plan administratif, les solutions numériques ont le potentiel de révolutionner la façon dont les administrations fiscales appliquent la conformité et collectent les recettes grâce à l’application de l’intelligence artificielle et d’autres technologies de pointe. D’éminents penseurs et praticiens des gouvernements nationaux, du secteur privé, de la société civile, du FMI, de l’OCDE et de la Banque mondiale ont discuté de la meilleure façon pour les pays en développement de naviguer dans ce domaine en évolution rapide. Il n’y aura pas de webdiffusion en direct pour cet événement. L’enregistrement de la conférence est maintenant affiché sous l’onglet Enregistrements de session ci-dessous.</p> <ul> <li><a _msthash="52508" _msttexthash="74685" href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#1" onclick="_satellite.track('dynamicdata');">APERÇU</a></li> <li><a _msthash="52509" _msttexthash="133848" href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#2" onclick="_satellite.track('dynamicdata');">ORDRE DU JOUR</a></li> <li><a _msthash="52510" _msttexthash="211081" href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#4" onclick="_satellite.track('dynamicdata');">ENREGISTREMENTS</a></li> <li><a _msthash="52511" _msttexthash="116467" href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#3" onclick="_satellite.track('dynamicdata');">RESSOURCES</a></li> </ul> <ul> <li> <p _msthash="52512" _msttexthash="56384757">Le Groupe de la Banque mondiale et le Fonds monétaire international ont organisé la Conférence du dimanche de l’impôt sur le <strong _istranslated="1">thème « Renforcer les systèmes fiscaux dans un monde numérisé » le dimanche 20 octobre 2019 de 10 h à 3 h 15 au siège de la Banque mondiale (J Building, 701 18th Street NW, Washington DC).</strong></p> <p _msthash="52513" _msttexthash="132607085">Cette conférence fait partie d’une série de dimanches de l’impôt qui ont lieu immédiatement après les réunions annuelles et de printemps et qui mettent l’accent sur les questions fiscales internationales pour les pays en développement. Le dimanche de l’impôt offre une plate-forme pour des discussions animées sur des idées de pointe et des développements en matière de fiscalité internationale.</p> <p _msthash="52514" _msttexthash="117102375">Le dimanche de l’impôt de cette année a pris le pouls de la numérisation, qui s’avère être une force majeure de changement dans le paysage fiscal. D’éminents décideurs et penseurs issus de gouvernements, du monde universitaire, de la société civile, du monde des affaires, du FMI et du Groupe de la Banque mondiale ont discuté de la meilleure façon pour les pays en développement de naviguer dans ce domaine en évolution rapide.</p> <p _msthash="52515" _msttexthash="104484653">L’ordre du jour de la conférence s’est concentré sur deux domaines principaux: 1) la réforme fiscale internationale et la numérisation dans les économies en développement - comment et où l’économie numérique devrait être taxée; et 2) le rôle des technologies innovantes pour aider les administrations fiscales à faire respecter les règles transfrontalières et à percevoir les recettes. </p> <p _msthash="52516" _msttexthash="188726824">La conférence a attiré un public de 172 participants, dont des décideurs et des administrateurs fiscaux, des représentants de la société civile et des entreprises, des universitaires et des services du Groupe de la Banque mondiale et du FMI. Comme les places sont limitées, <strong _istranslated="1">la participation s’est faite sur invitation seulement.</strong> Pour plus d’informations sur le dimanche de l’impôt, veuillez nous contacter au <a _istranslated="1" href="mailto:[email protected]">[email protected]</a>.</p> </li> </ul> <p>This year&rsquo;s Conference took the pulse of digitalization, which is proving to be a major force for change in the tax landscape. One key aspect is how and where to tax technology-related income&mdash;whether any special tax rules are needed or the broader tax system needs a more general update. On the administrative side, digital solutions have the potential to revolutionize how tax administrations enforce compliance and collect revenue though the application of artificial intelligence and other advanced technologies. Leading thinkers and&nbsp;practitioners from national governments, private sector, civil society, IMF, OECD and World Bank discussed how developing countries can best navigate this rapidly evolving field. There will be no live webcast for this event. The recording of the conference is now posted under the Session Recordings tab below.</p> <ul> <li><a href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#1" onclick="_satellite.track('dynamicdata');">OVERVIEW</a></li> <li><a href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#2" onclick="_satellite.track('dynamicdata');">AGENDA</a></li> <li><a href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#4" onclick="_satellite.track('dynamicdata');">RECORDINGS</a></li> <li><a href="https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world#3" onclick="_satellite.track('dynamicdata');">RESOURCES</a></li> </ul> <ul> <li> <p>The World Bank Group and International Monetary Fund hosted the Tax Sunday Conference on&nbsp;<strong>&ldquo;Strengthening Tax Systems in a Digitalizing World&rdquo; on Sunday, October 20, 2019 from 10 am to 3:15 pm at The World Bank Headquarters (J Building, 701 18th&nbsp;Street NW, Washington DC).</strong></p> <p>This conference is part of a series of Tax Sundays that takes places immediately after Annual and Spring Meetings with a focus on international tax issues for developing countries. Tax Sunday provides a platform for lively discussions on cutting-edge ideas and developments in international taxation.</p> <p>This year&rsquo;s Tax Sunday took the pulse of digitalization, which is proving to be a major force for change in the tax landscape. Leading policy makers and thinkers from governments, academia, civil society, business and the IMF and WBG discussed how developing countries can best navigate this rapidly evolving field.</p> <p>The conference agenda focused on two major areas: 1) International tax reform and digitalization in developing economies &ndash; how and where the digitalizing economy should be taxed; and 2) The role of innovative technology in helping tax administrations enforce cross-border compliance and collect revenue.&nbsp;</p> <p>The conference attracted an audience of 172 participants - including policy makers and tax administrators, civil society and business representatives, academics, and WBG and IMF Staff. Because the seating is limited,&nbsp;<strong>attendance was by invitation only.</strong>&nbsp;For further information about Tax Sunday, please contact us at&nbsp;<a href="mailto:[email protected]">[email protected]</a>.</p> </li> </ul> None IT, Digital economy, tax in digital economy, use of IT, IT and tax revenue services, IT and tax administrations, taxing source of revenue, digital services, source tax on digital sales, https://www.worldbank.org/en/events/2019/10/04/strengthening-tax-systems-in-a-digitalizing-world

tax administration accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="52468" _msttexthash="3472070303">La transformation numérique en cours de l’économie façonnera sans aucun doute l’avenir de la fiscalité - un processus auquel des opportunités considérables, mais aussi des défis notables, sont attribués. La numérisation a déjà un impact sur la fiscalité de plusieurs manières. Par exemple, la croissance rapide du commerce électronique – stimulée par la pandémie de COVID-19 – en fait un élément de plus en plus important de l’assiette fiscale. L’utilisation croissante des paiements sans numéraire laisse une trace numérique qui peut être auditée par les administrations fiscales. L’obligation de déposer l’impôt sous forme numérique, d’utiliser des caisses enregistreuses électroniques ou d’émettre des factures électroniques peut renforcer l’efficacité du système fiscal et améliorer le respect des obligations fiscales, ce qui, à son tour, devrait améliorer le recouvrement des recettes et élargir la marge de manœuvre budgétaire d’un pays. En outre, la transformation numérique pourrait faire des administrations fiscales une plaque tournante centrale pour les informations en temps réel sur l’état d’une économie, ce qui est non seulement utile pour vérifier les informations fiscales, mais peut également améliorer les prévisions économiques et conduire à une formulation plus ciblée et plus rapide des politiques économiques. Malgré ces avantages potentiels, l’ampleur et la rapidité du changement posent également des défis importants, notamment la gestion du changement, la résolution de la complexité sous-jacente du régime fiscal, la gestion des nouveaux risques potentiels d’érosion de la base d’imposition et de transfert de bénéfices (BEPS), la mise en place de la législation nécessaire pour suivre les progrès numériques ou la fourniture d’une inclusion, d’une protection des données et d’une cybersécurité numériques suffisantes.</p> <p _msthash="52469" _msttexthash="63569415">Dans ce contexte, cette table ronde passe en revue les tendances récentes et les solutions politiques et débat des opportunités et des défis connexes, en s’appuyant sur la riche expérience de fiscalistes et d’universitaires de renom.</p> <p>The ongoing digital transformation of the economy will undoubtedly shape the future of taxation - a process to which considerable opportunities, but also notable challenges, are ascribed. Digitalization is already having an impact on taxation in several ways. For instance, the rapid growth in e-commerce &ndash; spurred by the COVID-19 pandemic - makes it an increasingly important part of the tax base. The growing use of cashless payments leaves a digital trail that can be audited by tax administrations. Requirements to file tax in a digital format, use electronic cash registers, or issue e-invoices can strengthen the efficiency of the tax system and enhance tax compliance, which, in turn, should improve revenue collection and widen a country&rsquo;s fiscal policy space. Moreover, digital transformation could make tax administrations a central hub for real-time information on the state of an economy, which is not only useful for verifying tax information, but can also improve economic forecasting and lead to more targeted and timely formulation of economic policies. Despite these potential benefits, the scale and speed of change also pose significant challenges, including managing change, addressing the underlying complexity of the tax system, dealing with new potential Base Erosion and Profit Shifting (BEPS) risks, providing the necessary legislation to keep up with digital advances, or delivering sufficient digital inclusion, data protection and cyber security.</p> <p>Against this background, this panel discussion reviews recent trends and policy solutions and debates the related opportunities and challenges, drawing on the rich experience of renowned tax practitioners and academics.</p> None IT, Digital economy, tax in digital economy, use of IT, IT and tax revenue services, IT and tax administrations, taxing source of revenue, digital services, source tax on digital sales, cashless payment, tax collection, BEPS, https://vimeo.com/showcase/7570609/video/752836403

tax administration accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), tax audit, tax compliance, transfer pricing & supply chains high databandwidth course medium language proficiency None all <p><img alt="" src="./material-2023-07-12trans_files/10400_Accounting Taxation.jpg"/></p> <ul> <li><a _msthash="52356" _msttexthash="111306" href="https://www.careers360.com/">Domicile</a></li> <li><a _msthash="52357" _msttexthash="603395" href="https://www.careers360.com/university/jain-university-bangalore">Université Jain, Bangalore</a></li> <li><a _msthash="52358" _msttexthash="62595" href="https://www.careers360.com/courses-certifications/all-courses?provider=1121">Cours</a></li> <li _msthash="52359" _msttexthash="648609">Comptabilité et fiscalité</li> </ul> <h1 _msthash="52360" _msttexthash="580528">Comptabilité &amp; Fiscalité</h1> <p _msthash="52361" _msttexthash="23634">PAR</p> <p _msthash="52362" _msttexthash="1354743"><a _istranslated="1" href="https://www.careers360.com/university/jain-university-bangalore" target="_blank" title="Jain University, Bangalore">Université Jain, Bangalore</a> <small _istranslated="1">via</small> Jainx Academy</p> <p _msthash="52363" _msttexthash="18450068">Acquérir une connaissance approfondie du cadre fiscal indien, des concepts et fondamentaux comptables, de la fiscalité, du calcul de la TPS et des nombreuses catégories financières.</p> <p _msthash="52364" _msttexthash="2069652"><a _istranslated="1" href="https://www.careers360.com/user/register?destination=/university/jain-university-bangalore/accounting-and-taxation-certification-course?click_location=certification_brochure&amp;ftype=certificationform&amp;popup=iframe" onclick="global_event_tracking('brochure','download-brochure-click', 'certificate_view_header' ,'certificate','click')" rel="popuprel" target="popuprel"><img _istranslated="1" alt="" src="./material-2023-07-12trans_files/download-2.svg"/>Brochure</a><a _istranslated="1" href="https://www.careers360.com/user/register?destination=/university/jain-university-bangalore/accounting-and-taxation-certification-course?click_location=certification-join-class&amp;ftype=certificationform&amp;popup=iframe" onclick="global_event_tracking('certification-join-class','join-class-success', 'certificate-view-page_header' ,'certificate','click')" rel="popuprel" target="popuprel"><img _istranslated="1" src="./material-2023-07-12trans_files/join-class.svg"/>S’inscrire</a></p> <p><img _mstalt="43381" alt="Mode" src="./material-2023-07-12trans_files/mode-icon.svg"/></p> <h3 _msthash="52365" _msttexthash="92963">En ligne</h3> <p><img _mstalt="116051" alt="Duration" src="./material-2023-07-12trans_files/duration-icon.svg"/></p> <h3 _msthash="52366" _msttexthash="59514">8 mois</h3> <p><img _mstalt="43641" alt="Fees" src="./material-2023-07-12trans_files/fee-icon.svg"/></p> <h3 _msthash="52367" _msttexthash="796016">₹ 42 373</h3> <h2 _msthash="52368" _msttexthash="178230">Faits en bref</h2> <table> <tbody> <tr> <th> </th> <th> </th> </tr> <tr> <p _msthash="52369" _msttexthash="2243735">SUPPORT D’INSTRUCTIONSEnglish</p> <p _msthash="52370" _msttexthash="1712932">MODE DES APPRENTISSAGESelf study, Virtual Classroom</p> <p _msthash="52371" _msttexthash="765297">MODE DE LIVRAISONVideo et textuel</p> </tr> </tbody> </table> <h2 _msthash="52372" _msttexthash="257010">Aperçu du cours</h2> <p _msthash="52373" _msttexthash="213319860">Le cours en ligne Comptabilité et fiscalité offre une plate-forme permettant aux apprenants de développer les compétences fondamentales et d’acquérir une compréhension approfondie du sujet. Les apprenants bénéficient d’un examen approfondi du sujet et en apprennent davantage sur les circonstances actuelles de l’économie de notre pays. La formation en ligne Comptabilité et fiscalité enseigne aux étudiants le cadre fiscal indien, les bases et les concepts comptables, la fiscalité, le calcul de la TPS et ses nombreuses tranches.</p> <p _msthash="52374" _msttexthash="335908729">La certification en comptabilité et fiscalité est un programme rigoureux de 250 heures établi par des professionnels de l’industrie pour aider les apprenants à devenir des professionnels de la comptabilité prêts pour l’industrie. Le cours aide les apprenants à acquérir de solides capacités mathématiques et une compréhension fondamentale de l’entreprise, ce qui les aidera à comprendre les concepts avancés du cours. Le cours comprend des sujets tels que la <a _istranslated="1" href="https://www.careers360.com/university/indian-institute-of-technology-kanpur/the-complete-microsoft-office-2016-certification-course">suite MS Office</a>, la création de bilans dans <a _istranslated="1" href="https://www.careers360.com/courses-certifications/microsoft-excel-courses-brpg">Excel</a> et le <a _istranslated="1" href="https://www.careers360.com/courses-certifications/tally-courses-brpg">décompte</a>, la comptabilité analytique et financière, <a _istranslated="1" href="https://www.careers360.com/university/tezpur-university-tezpur/direct-tax-laws-and-practice-certification-course">les impôts</a> indirects et <a _istranslated="1" href="https://www.careers360.com/colleges/the-open-university-business-school-milton-keynes/finance-fundamentals-managing-household-balance-sheet-certification-course">directs</a>, le papier d’audit, la TPS et bien plus encore.</p> <h2 _msthash="52375" _msttexthash="270790">Les points forts</h2> <ul> <li _msthash="52376" _msttexthash="2461264">Certificat d’achèvement</li> <li _msthash="52377" _msttexthash="1884623">Mode d’apprentissage mixte</li> <li _msthash="52378" _msttexthash="556257">Contenu vidéo de 250 heures</li> <li _msthash="52379" _msttexthash="477386">Projet en direct de 2 mois </li> <li _msthash="52380" _msttexthash="505596">Mentorat par des experts</li> <li _msthash="52381" _msttexthash="443989">Résolution des doutes</li> </ul> <hr/> <h2 _msthash="52382" _msttexthash="386789">Offres de programmes</h2> <ul> <li _msthash="52383" _msttexthash="2461264">Certificat d’achèvement</li> <li _msthash="52384" _msttexthash="1884623">Mode d’apprentissage mixte</li> <li _msthash="52385" _msttexthash="556257">Contenu vidéo de 250 heures</li> <li _msthash="52386" _msttexthash="477386">Projet en direct de 2 mois</li> <li _msthash="52387" _msttexthash="505596">Mentorat par des experts</li> <li _msthash="52388" _msttexthash="443989">Résolution des doutes</li> </ul> <h2 _msthash="52389" _msttexthash="696631">Frais de cours et de certificat</h2> <h3 _msthash="52390" _msttexthash="473824">RENSEIGNEMENTS SUR LES FRAIS</h3> <p _msthash="52391" _msttexthash="796016">₹ 42 373</p> <p _msthash="52392" _msttexthash="39246376">Les apprenants qui s’inscrivent à la formation en comptabilité et fiscalité doivent payer les frais de certification en comptabilité et fiscalité pour obtenir une place dans la formation et accéder aux conférences en ligne, au contenu des cours et aux projets.</p> <p><strong _msthash="52393" _msttexthash="1984892">Structure tarifaire de comptabilité et de fiscalité:</strong></p> <table> <tbody> <tr> <p><strong _msthash="52394" _msttexthash="137306">Individus </strong></p> <p><strong _msthash="52395" _msttexthash="188578">Montant en INR</strong></p> </tr> <tr> <p _msthash="52396" _msttexthash="318422">Frais de programme</p> <p _msthash="52397" _msttexthash="211653">Rs. 42,373 + Taxes</p> </tr> </tbody> </table> <h3 _msthash="52398" _msttexthash="555542">DISPONIBILITÉ DES CERTIFICATS</h3> <p _msthash="52399" _msttexthash="31642">Oui</p> <p> </p> <h3 _msthash="52400" _msttexthash="824694">AUTORITÉ DE DÉLIVRANCE DES CERTIFICATS</h3> <p><a _msthash="52401" _msttexthash="603395" href="https://www.careers360.com/university/jain-university-bangalore" target="_blank">Université Jain, Bangalore</a></p> <p> </p> <h2 _msthash="52402" _msttexthash="429793">Ce que vous apprendrez</h2> <p _msthash="52403" _msttexthash="1682291">Gestion financière Connaissance de la fiscalité</p> <p _msthash="52404" _msttexthash="141374675">Après avoir terminé les cours en ligne de comptabilité et fiscalité, les apprenants acquerront une connaissance approfondie des principes fondamentaux de la <a _istranslated="1" href="https://www.careers360.com/courses-certifications/accounting-and-taxation-courses-brpg">comptabilité, de la fiscalité</a> et de la <a _istranslated="1" href="https://www.careers360.com/courses-certifications/finance-courses-brpg">finance</a>. Les apprenants étudieront divers aspects comptables tels que la comptabilité analytique, la gestion financière, etc. Les apprenants exploreront les méthodologies de recherche financière et apprendront les lois et les règles relatives à la réglementation de la TPS et à la production des déclarations de TPS.</p> <h2 _msthash="52405" _msttexthash="1651767">À qui s’adresse-t-il ?</h2> <p _msthash="52406" _msttexthash="823667"><a _istranslated="1" href="https://www.careers360.com/careers/accountant" target="_blank" title="Accountant">Comptable</a> <a _istranslated="1" href="https://www.careers360.com/careers/marketing-manager" target="_blank" title="Marketing manager">Responsable Marketing</a></p> <p _msthash="52407" _msttexthash="376453558">Certification Comptabilité &amp; Fiscalité par JainX, The Skilling Academy est destinée à ceux qui travaillent dans les domaines de la <a _istranslated="1" href="https://www.careers360.com/courses-certifications/finance-and-accounting-courses-ctpg">finance d’entreprise</a> et de la comptabilité, de la fiscalité, de l’audit, du financement immobilier, de l’analyse budgétaire et du financement international. Les cours de comptabilité et de fiscalité sont pertinents pour les <a _istranslated="1" href="https://www.careers360.com/careers/indian-revenue-service-officer">agents des recettes</a>, les comptables, les consultants en finances personnelles, les gestionnaires fiscaux, les analystes de politique fiscale, les spécialistes de la fiscalité de l’emploi, les cadres de la fiscalité indirecte, les directeurs <a _istranslated="1" href="https://www.careers360.com/careers/accountant">adjoints</a>, <a _istranslated="1" href="https://www.careers360.com/careers/marketing-manager">les directeurs du marketing</a> et les professionnels ayant des rôles financiers stratégiques dans une organisation.</p> <h2 _msthash="52408" _msttexthash="1980966">Détails d’admission</h2> <p _msthash="52409" _msttexthash="13614991">Les apprenants peuvent s’inscrire à la certification en ligne Comptabilité &amp; Fiscalité en suivant les étapes mentionnées ci-dessous :</p> <p _msthash="52410" _msttexthash="2028091">Étape 1: Allez sur le site officiel en cliquant sur ce lien</p> <p _msthash="52411" _msttexthash="5530642">https://www.jainxacademy.com/jainx-program/pgc-courses/accounting-and-taxation-courses</p> <p _msthash="52412" _msttexthash="11136710">Étape 2: Cliquez sur le 'Renseignez-vous maintenant’présent sur le côté droit du site officiel.</p> <p _msthash="52413" _msttexthash="3080350">Étape 3: Remplissez le formulaire avec tous les détails nécessaires.</p> <p _msthash="52414" _msttexthash="816348">Étape 4 : Soumettez le formulaire.</p> <p _msthash="52415" _msttexthash="6960291">Étape 5 : Les apprenants seront contactés par les fonctionnaires pour les aider davantage avec leurs demandes.</p> <h3 _msthash="52416" _msttexthash="422500">Remplir le formulaire</h3> <p> </p> <p _msthash="52417" _msttexthash="34257028">Lorsqu’ils remplissent le formulaire d’inscription au cours, les apprenants doivent soumettre des informations de base telles que leur nom complet, leur numéro de téléphone, leur adresse e-mail et leur qualification scolaire.</p> <p> </p> <h2 _msthash="52418" _msttexthash="180453">Le programme</h2> <p> </p> <h4 _msthash="52419" _msttexthash="95498">Module 1 :</h4> <ul> <li _msthash="52420" _msttexthash="957619"><a _istranslated="1" href="https://www.careers360.com/courses-certifications/financial-accounting-courses-brpg">Comptabilité financière</a> avancée</li> <li _msthash="52421" _msttexthash="926705"><a _istranslated="1" href="https://www.careers360.com/courses-certifications/cost-accountancy-courses-brpg">Comptabilité analytique</a> avancée</li> <li _msthash="52422" _msttexthash="686686"><a _istranslated="1" href="https://www.careers360.com/courses-certifications/financial-management-courses-brpg">Gestion financière</a> avancée</li> <li _msthash="52423" _msttexthash="2220972">Document d’audit avancé</li> <li _msthash="52424" _msttexthash="777114">Papier impôt direct et indirect</li> </ul> <h4 _msthash="52425" _msttexthash="95667">Module 2 :</h4> <h2 _msthash="52426" _msttexthash="279591">Comment cela aide</h2> <p _msthash="52427" _msttexthash="3808350">Les avantages de la certification Comptabilité &amp; Fiscalité sont les suivants :</p> <ul> <li _msthash="52428" _msttexthash="7861074">Les apprenants seront en mesure de prendre des décisions financières efficaces qui profiteront aux organisations.</li> <li _msthash="52429" _msttexthash="26469443">Les apprenants acquerront une compréhension des principes comptables et des normes comptables, qu’ils pourraient appliquer dans toute transaction financière et fiscale.</li> <li _msthash="52430" _msttexthash="28089204">Les apprenants obtiendront un certificat d’achèvement de JainX, The Skilling Academy of Jain pour démontrer leurs connaissances et leur compréhension dans le domaine de la comptabilité et de la fiscalité.</li> </ul> <p><img alt="" src="https://cache.careers360.mobi/media/private/courses/contents/359221/2022/1/21/10400_Accounting%20%20Taxation.jpg" /></p> <ul> <li><a href="https://www.careers360.com/">Home</a></li> <li><a href="https://www.careers360.com/university/jain-university-bangalore">Jain University, Bangalore</a></li> <li><a href="https://www.careers360.com/courses-certifications/all-courses?provider=1121">Courses</a></li> <li>Accounting and Taxation</li> </ul> <h1>Accounting &amp; Taxation</h1> <p>BY</p> <p><a href="https://www.careers360.com/university/jain-university-bangalore" target="_blank" title="Jain University, Bangalore">Jain University, Bangalore</a>&nbsp;<small>via</small>&nbsp;Jainx Academy</p> <p>Gain in-depth knowledge of the Indian tax framework, accounting concepts and fundamentals, taxation, GST calculation, and the numerous financial categories.</p> <p><a href="https://www.careers360.com/user/register?destination=/university/jain-university-bangalore/accounting-and-taxation-certification-course?click_location=certification_brochure&amp;ftype=certificationform&amp;popup=iframe" onclick="global_event_tracking('brochure','download-brochure-click', 'certificate_view_header' ,'certificate','click')" rel="popuprel" target="popuprel"><img alt="" src="https://cache.careers360.mobi/images/frontend/desktop/download-2.svg" />Brochure</a><a href="https://www.careers360.com/user/register?destination=/university/jain-university-bangalore/accounting-and-taxation-certification-course?click_location=certification-join-class&amp;ftype=certificationform&amp;popup=iframe" onclick="global_event_tracking('certification-join-class','join-class-success', 'certificate-view-page_header' ,'certificate','click')" rel="popuprel" target="popuprel"><img src="https://cache.careers360.mobi/images/frontend/desktop/join-class.svg" />Join</a></p> <p><img alt="Mode" src="https://cache.careers360.mobi/images/frontend/desktop/mode-icon.svg" /></p> <h3>Online</h3> <p><img alt="Duration" src="https://cache.careers360.mobi/images/frontend/desktop/duration-icon.svg" /></p> <h3>8 Months</h3> <p><img alt="Fees" src="https://cache.careers360.mobi/images/frontend/desktop/fee-icon.svg" /></p> <h3>₹ 42,373</h3> <h2>Quick facts</h2> <table> <tbody> <tr> <th>&nbsp;</th> <th>&nbsp;</th> </tr> <tr> <td> <p>MEDIUM OF INSTRUCTIONSEnglish</p> </td> <td> <p>MODE OF LEARNINGSelf study, Virtual Classroom</p> </td> <td> <p>MODE OF DELIVERYVideo and Text Based</p> </td> </tr> </tbody> </table> <h2>Course overview</h2> <p>Accounting &amp; Taxation online course offer s a platform for learners to develop the fundamental competencies and gain a thorough understanding of the subject. Learners are provided with a thorough review of the subject and learn about the present circumstances of our nation&#39;s economy. The Accounting &amp; Taxation online training teaches students about the Indian tax framework, accounting basics and concepts, taxation, GST calculation, and its many brackets.</p> <p>Accounting &amp; Taxation certification is a rigorous 250-hour program established by industry professionals to help learners become industry-ready accounting professionals. The course help learners gain solid math abilities and fundamental comprehension of the business, which will aid them in comprehending the advanced concepts of the course. The course includes topics such as&nbsp;<a href="https://www.careers360.com/university/indian-institute-of-technology-kanpur/the-complete-microsoft-office-2016-certification-course">MS Office Suite</a>, creating&nbsp;<a href="https://www.careers360.com/colleges/the-open-university-business-school-milton-keynes/finance-fundamentals-managing-household-balance-sheet-certification-course">balance sheets</a>&nbsp;in&nbsp;<a href="https://www.careers360.com/courses-certifications/microsoft-excel-courses-brpg">Excel</a>&nbsp;and&nbsp;<a href="https://www.careers360.com/courses-certifications/tally-courses-brpg">tally</a>, cost accounting and financial accounting, indirect and&nbsp;<a href="https://www.careers360.com/university/tezpur-university-tezpur/direct-tax-laws-and-practice-certification-course">direct taxes</a>, auditing paper, GST, and much more.</p> <h2>The highlights</h2> <ul> <li>Certificate of completion</li> <li>Blended mode of learning</li> <li>250-hour video content</li> <li>2-month live project&nbsp;</li> <li>Mentoring by experts</li> <li>Doubt resolution</li> </ul> <hr /> <h2>Program offerings</h2> <ul> <li>Certificate of completion</li> <li>Blended mode of learning</li> <li>250-hour video content</li> <li>2-month live project</li> <li>Mentoring by experts</li> <li>Doubt resolution</li> </ul> <h2>Course and certificate fees</h2> <h3>FEES INFORMATION</h3> <p>₹ 42,373</p> <p>Learners who enroll in Accounting &amp; Taxation training must pay the Accounting &amp; Taxation certification fee to secure a seat in the training and access the online lectures, course content, and projects.</p> <p><strong>Accounting &amp; Taxation fee structure:</strong></p> <table> <tbody> <tr> <td> <p><strong>Particulars&nbsp;</strong></p> </td> <td> <p><strong>Amount in INR</strong></p> </td> </tr> <tr> <td> <p>Programme fee</p> </td> <td> <p>Rs. 42,373 + Taxes</p> </td> </tr> </tbody> </table> <h3>CERTIFICATE AVAILABILITY</h3> <p>Yes</p> <p>&nbsp;</p> <h3>CERTIFICATE PROVIDING AUTHORITY</h3> <p><a href="https://www.careers360.com/university/jain-university-bangalore" target="_blank">Jain University, Bangalore</a></p> <p>&nbsp;</p> <h2>What you will learn</h2> <p>Financial management&nbsp;Knowledge of taxation</p> <p>After completing the Accounting &amp; Taxation online classes, learners will gain a thorough knowledge of the core principles of&nbsp;<a href="https://www.careers360.com/courses-certifications/accounting-and-taxation-courses-brpg">accounting, taxation</a>, and&nbsp;<a href="https://www.careers360.com/courses-certifications/finance-courses-brpg">finance</a>. Learners will study various accounting aspects such as cost accountancy, financial management, etc. learners will explore the financial research methodologies and learn the laws and rules for the regulation of GST and filing GST returns.</p> <h2>Who it is for</h2> <p><a href="https://www.careers360.com/careers/accountant" target="_blank" title="Accountant">Accountant</a>&nbsp;<a href="https://www.careers360.com/careers/marketing-manager" target="_blank" title="Marketing manager">Marketing manager</a></p> <p>Accounting &amp; Taxation certification by JainX, The Skilling Academy is intended for those who work in the fields of corporate&nbsp;<a href="https://www.careers360.com/courses-certifications/finance-and-accounting-courses-ctpg">finance and accounting</a>, taxation, auditing, real estate financing, budget analysis, and international financing. Accounting &amp; Taxation classes are relevant for&nbsp;<a href="https://www.careers360.com/careers/indian-revenue-service-officer">revenue officers</a>,&nbsp;<a href="https://www.careers360.com/careers/accountant">accountants</a>, personal finance consultants, tax managers, tax policy analysts, employment tax specialists, indirect taxation executives, assistant managers,&nbsp;<a href="https://www.careers360.com/careers/marketing-manager">marketing managers</a>, and professionals with strategic financial roles in an organization.</p> <h2>Admission details</h2> <p>Learners can enroll themselves in the Accounting &amp; Taxation online certification following the steps mentioned below:</p> <p>Step 1:&nbsp;Go to the official website by clicking on this link</p> <p>https://www.jainxacademy.com/jainx-program/pgc-courses/accounting-and-taxation-courses</p> <p>Step 2:&nbsp;Click on the &lsquo;Enquire Now&rsquo; present on the right side of the official website.</p> <p>Step 3:&nbsp;Fill up the form with all the necessary details.</p> <p>Step 4:&nbsp;Submit the form.</p> <p>Step 5: Learners will be contacted by the officials to assist them further with their applications.</p> <h3>Filling the form</h3> <p>&nbsp;</p> <p>When filling out the form to enroll in the course, learners must submit basic information such as their full name, phone number, email address, and educational qualification.</p> <p>&nbsp;</p> <h2>The syllabus</h2> <p>&nbsp;</p> <h4>Module 1:</h4> <ul> <li>Advanced&nbsp;<a href="https://www.careers360.com/courses-certifications/financial-accounting-courses-brpg">Financial Accounting</a></li> <li>Advanced&nbsp;<a href="https://www.careers360.com/courses-certifications/cost-accountancy-courses-brpg">Cost Accountancy</a></li> <li>Advanced&nbsp;<a href="https://www.careers360.com/courses-certifications/financial-management-courses-brpg">Financial Management</a></li> <li>Advanced Auditing Paper</li> <li>Direct and Indirect Tax Paper</li> </ul> <h4>Module 2:</h4> <h2>How it helps</h2> <p>Accounting &amp; Taxation certification benefits are as follows:</p> <ul> <li>Learners will be able to make effective financial decisions that benefit organizations.</li> <li>Learners will obtain a comprehension of accounting principles and accounting standards, which they could apply in any financial and tax-related transaction.</li> <li>Learners will obtain a certificate of completion from JainX, The Skilling Academy of Jain to demonstrate their knowledge and understanding in the accounting and taxes field.</li> </ul> None accounting, audit, tax audit, tax, business, methods, accounting and taxation, Jain University, Bangalore, GST, VAT https://www.careers360.com/university/jain-university-bangalore/accounting-and-taxation-certification-course

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), tax audit, tax compliance, transfer pricing & supply chains high databandwidth diploma/degree/postgraduate medium language proficiency None all <h1><strong><u _msthash="52274" _msttexthash="847067">Diplôme de comptabilité fiscale</u></strong></h1> <p _msthash="52275" _msttexthash="76513879">Que vous envisagiez d’apprendre la comptabilité fiscale comme passe-temps ou que vous souhaitiez travailler en tant que comptable fiscaliste et que vous souhaitiez faire progresser votre carrière, notre diplôme en comptabilité fiscale peut vous donner la perspicacité, les compétences et les connaissances dont vous avez besoin pour prospérer dans cette carrière.</p> <p _msthash="52276" _msttexthash="17203849">Devenez un comptable fiscaliste de premier ordre, composé de dix modules avec un temps d’exécution moyen de quinze heures.</p> <h1><strong><u _msthash="52277" _msttexthash="1182922">Introduction à la comptabilité fiscale</u></strong></h1> <p _msthash="52278" _msttexthash="22899136">Ce cours détaillé a été conçu pour tous ceux qui veulent faire avancer leur carrière en tant que comptable fiscaliste. Le cours couvre une grande variété de sujets couvrant plus de dix modules détaillés.</p> <p _msthash="52279" _msttexthash="31846724">Au cours du cours de comptabilité fiscale, vous en apprendrez davantage sur la fiscalité britannique, l’impôt sur les particuliers, vous en apprendrez davantage sur les avantages et les allocations.</p> <p _msthash="52280" _msttexthash="26296920">En plus de cela, vous pouvez en apprendre davantage sur l’assurance nationale et l’impôt sur le revenu, la fiscalité au Royaume-Uni et bien plus encore.</p> <p _msthash="52281" _msttexthash="256195199">La grande chose à propos de ce cours est qu’il n’y a pas de conditions d’entrée, vous pouvez donc littéralement commencer aujourd’hui sans avoir à étudier d’autres cours. Vous n’avez pas besoin d’éducation ou d’expérience de travail spécifique, juste le désir d’apprendre, d’améliorer vos connaissances et vos compétences et de réussir dans la carrière souhaitée à l’avenir.</p> <p _msthash="52282" _msttexthash="260877110">Une fois que vous avez sélectionné le diplôme de comptabilité fiscale et que votre paiement est reçu, vous pouvez commencer à apprendre immédiatement. Tout le monde peut étudier de manière flexible à différents rythmes, c’est pourquoi ce cours est une si grande opportunité, vous permettant de travailler et d’étudier dans votre temps disponible. À la fin du cours, vous devrez passer un test à choix multiples et, à la réussite, vous recevrez un certificat que vous pourrez télécharger et imprimer et qui est reconnu par les professionnels de l’industrie.</p> <h1><strong><u _msthash="52283" _msttexthash="2342678">Ce que vous apprendrez dans le cours de comptabilité fiscale</u></strong></h1> <p _msthash="52284" _msttexthash="129075232">Le diplôme de comptabilité fiscale comprend dix modules détaillés pour que vous puissiez apprendre et acquérir des connaissances. Au total, les modules devraient durer une quinzaine d’heures, en gardant à l’esprit que tout le monde étudie à des rythmes différents et que certaines personnes auront plus de temps pour étudier que d’autres.</p> <p _msthash="52285" _msttexthash="1523041">Les modules essentiels de ce cours comprennent:</p> <ul> <li _msthash="52286" _msttexthash="9351602">Vous apprendrez le CAFE, la masse salariale et les salaires, la taxe sur la valeur ajoutée (TVA) et la comptabilité en partie double</li> <li _msthash="52287" _msttexthash="9686846">Mieux comprendre l’exportation et l’importation de biens et de services</li> <li _msthash="52288" _msttexthash="6985459">Apprendre la comptabilité de gestion et l’analyse financière</li> <li _msthash="52289" _msttexthash="2130375">Vous apprendrez les organisations et les normes fiscales</li> <li _msthash="52290" _msttexthash="28866539">Dans le cadre de ce cours, il est important de comprendre Méthode indirecte et directe de calcul des flux de trésorerie et de préparation d’un état des flux de trésorerie</li> </ul> <h1><strong><u _msthash="52291" _msttexthash="1332721">Avantages du cours de comptabilité fiscale</u></strong></h1> <p _msthash="52292" _msttexthash="38843961">Le cours de comptabilité fiscale vous fournira une foule de compétences et de connaissances que vous pourrez utiliser au quotidien. Il y a un certain nombre d’avantages à suivre le cours de comptabilité fiscale :</p> <ul> <li _msthash="52293" _msttexthash="5721378">Maîtrisez ce qu’il faut pour devenir un comptable fiscaliste professionnel.</li> <li _msthash="52294" _msttexthash="2302131">Accélérez votre carrière en tant que comptable fiscaliste.</li> <li _msthash="52295" _msttexthash="3312478">Apprenez de nouvelles compétences qui ajouteront de la valeur à votre CV.</li> <li _msthash="52296" _msttexthash="5047549">Une carrière financièrement enrichissante avec flexibilité et progression de carrière.</li> </ul> <h1><strong><u _msthash="52297" _msttexthash="525486">Modules/unités de cours</u></strong></h1> <h4><a _msthash="52298" _msttexthash="1932853" href="javascript:void(0)" onclick="do_resize()">Fiscalité au Royaume-Uni, Impôt sur les particuliers</a></h4> <p _msthash="52299" _msttexthash="45398145">Les origines de la fiscalité et des différents types d’impôts Qu’est-ce que le HMRC et quelle est sa fonction<br _istranslated="1"/> Quels sont les impôts<br _istranslated="1"/> applicables aux particuliers au Royaume-Uni<br _istranslated="1"/> Vos droits et obligations en tant que salarié et travailleur indépendant</p> <h4><a _msthash="52300" _msttexthash="622544" href="javascript:void(0)" onclick="do_resize()">Prestations et allocations</a></h4> <p _msthash="52301" _msttexthash="165252360">Aperçu des prestations et allocations et de leur fonctionnement au Royaume-Uni<br _istranslated="1"/> Que sont le crédit d’impôt pour le travail, l’allocation d’emploi et de soutien<br _istranslated="1"/> Qu’est-ce que l’allocation de demandeur d’emploi, l’allocation de salaire réduit et l’allocation de deuil</p> <h4><a _msthash="52302" _msttexthash="1299220" href="javascript:void(0)" onclick="do_resize()">Assurance nationale et impôt sur le revenu</a></h4> <p _msthash="52303" _msttexthash="116116637">Quels types de classes, taux et catégories s’appliquent en ce qui concerne l’assurance nationale Combien de cotisations à l’assurance<br _istranslated="1"/> nationale vous payez lorsque vous êtes employé / travailleur<br _istranslated="1"/> indépendant Codes fiscaux, taux et allocations et leur incidence sur l’impôt<br _istranslated="1"/> sur le revenu Comment soumettre une déclaration de revenus par autocotisation</p> <h4><a _msthash="52304" _msttexthash="526955" href="javascript:void(0)" onclick="do_resize()">Fiscalité au Royaume-Uni</a></h4> <p _msthash="52305" _msttexthash="72506499">Comment fonctionne la fiscalité des entreprises au Royaume-Uni<br _istranslated="1"/> La feuille de route de l’impôt sur les sociétés (BTR) et les points de vue du HMRC sur la future<br _istranslated="1"/> déclaration de revenus des sociétés et comment soumettre un impôt sur les gains et les taux d’imposition<br _istranslated="1"/> sur le capital</p> <h4><a _msthash="52306" _msttexthash="548951" href="javascript:void(0)" onclick="do_resize()">CAFE, salaires et salaires</a></h4> <p _msthash="52307" _msttexthash="77679069">Qu’est-ce que le PAYE, quand est-il utilisé, ainsi que les bases de la gestion d’une paie Vos responsabilités lors de la gestion d’une paie<br _istranslated="1"/><br _istranslated="1"/> Fiches de paie et rapports au HMRC<br _istranslated="1"/> Qu’est-ce que l’accord de règlement PAYE</p> <h4><a _msthash="52308" _msttexthash="712153" href="javascript:void(0)" onclick="do_resize()">Taxe sur la valeur ajoutée (TVA)</a></h4> <p _msthash="52309" _msttexthash="141211174">Qu’est-ce que la taxe sur la valeur ajoutée et les trois taux de TVA qui existent au Royaume-Uni Enregistrement d’un numéro de TVA et comment soumettre une déclaration<br _istranslated="1"/> de TVA Comment le régime comptable annuel de la TVA peut aider les entreprises ayant un chiffre d’affaires<br _istranslated="1"/> imposable important Qu’est-ce<br _istranslated="1"/> que le régime forfaitaire de TVA et comment il contribue à simplifier votre charge de TVA</p> <h4><a _msthash="52310" _msttexthash="1681472" href="javascript:void(0)" onclick="do_resize()">Exportation et importation de biens et de services</a></h4> <p _msthash="52311" _msttexthash="66217138">Classification des marchandises<br _istranslated="1"/> Qu’est-ce qu’un numéro EORI? <br _istranslated="1"/> Importations en provenance de pays de l’UE et de pays<br _istranslated="1"/> tiers Allégement des droits à l’importation et à l’exportation</p> <h4><a _msthash="52312" _msttexthash="729183" href="javascript:void(0)" onclick="do_resize()">Comptabilité en partie double</a></h4> <p _msthash="52313" _msttexthash="46724236">L’équation comptable fondamentale et son rôle dans la comptabilité Que sont les transactions, les comptes et les grands livres et comment sont-ils liés les uns aux autres<br _istranslated="1"/> Ce que signifient les termes débit et crédit dans le contexte<br _istranslated="1"/> comptable La définition de la comptabilité<br _istranslated="1"/> en partie double</p> <h4><a _msthash="52314" _msttexthash="1564927" href="javascript:void(0)" onclick="do_resize()">Comptabilité de gestion et analyse financière</a></h4> <p _msthash="52315" _msttexthash="95172285">Comptabilité de gestion et analyse<br _istranslated="1"/> financière Comment préparer le bilan<br _istranslated="1"/> Méthode indirecte et directe de calcul des flux de trésorerie et de préparation d’un tableau<br _istranslated="1"/> des flux de trésorerie Déclaration des actifs dans l’état des capitaux propres de l’actionnaire</p> <h4><a _msthash="52316" _msttexthash="669461" href="javascript:void(0)" onclick="do_resize()">Organismes fiscaux et normes</a></h4> <p _msthash="52317" _msttexthash="35328332">Normes internationales Organisations<br _istranslated="1"/> internationales responsables des réglementations<br _istranslated="1"/> fiscales et comptables Normes communes de déclaration et pourquoi elles sont importantes pour les particuliers<br _istranslated="1"/> Organisations de réglementation du Royaume-Uni</p> <h1><strong><u>Tax Accounting Diploma</u></strong></h1> <p>Whether you are thinking about learning tax accounting as a hobby or you have an interest in working as a Tax Accountant and want to boost your career to the next level, our tax accounting diploma can give you the insight, skills and knowledge you need to thrive in this career.</p> <p>Become a top notch tax accountant, made up of ten modules with an average completion time of fifteen hours.</p> <h1><strong><u>Introduction to Tax Accounting</u></strong></h1> <p>This detailed course has been designed for anyone who wants to drive their career forward as a Tax Accountant. The course covers a large variety of topics spanning over ten detailed modules.</p> <p>During the tax accounting course, you will learn about UK taxation, tax on individuals, you will learn about benefits and allowances.</p> <p>In addition to this, you can learn about national insurance &amp; income tax, taxation in the UK and so much more.</p> <p>The great thing about this course is that there are no entry requirements so you can literally get started up today without having to study any other courses. You don&rsquo;t need any specific education or work experience, just the desire to learn, enhance your knowledge and skills and succeed in your desired career moving forward.</p> <p>Once you select the tax accounting diploma and your payment is received, you can start learning straight away. Everyone can study flexibly at different paces, which is why this course is such a great opportunity, enabling you to work and study in your available time. On completion of the course you will need to complete a multiple choice test and on passing, you will be issued a certificate that you can download and print which is recognised by industry professionals.</p> <h1><strong><u>What you will learn in the Tax Accounting Course</u></strong></h1> <p>The tax accounting diploma comprises ten detailed modules for you to learn and gain knowledge from. In total the modules should take around fifteen hours to complete, bearing in mind that everyone studies at different paces and some people will have more time to study than others.</p> <p>The essential modules in this course include:</p> <ul> <li>You will learn PAYE, payrolls and wages, value added tax (VAT) and double entry accounting</li> <li>Gain a closer understanding of exporting and importing goods and services</li> <li>Learn management accounting and financial analysis</li> <li>You will learn tax organisations and standards</li> <li>As part of this course it&rsquo;s important to understand Indirect and direct method for calculating cash flow and preparing a cash flow statement</li> </ul> <h1><strong><u>Benefits of the Tax Accounting Course</u></strong></h1> <p>The tax accounting course will provide you with a host of skills and knowledge you will be able to use on a daily basis. There are a number of benefits to completing the tax accounting course:</p> <ul> <li>Master what it takes to become a professional tax accountant.</li> <li>Accelerate your career as a tax accountant.</li> <li>Learn new skills that will add value to your CV.</li> <li>A financially rewarding career with flexibility and career progression.</li> </ul> <h1><strong><u>Course Modules/Units</u></strong></h1> <h4><a href="javascript:void(0)" onclick="do_resize()">UK Taxation, Tax on Individuals</a></h4> <p>The origins of taxation and various types of tax<br /> What is HMRC and what is its function<br /> What taxes are applicable to individuals in the United Kingdom<br /> Your rights and obligations as an employee and as a self-employed individual</p> <h4><a href="javascript:void(0)" onclick="do_resize()">Benefits and Allowances</a></h4> <p>Overview of benefits and allowances and how these work in the United Kingdom<br /> What are Working Tax Credit, Employment and Support Allowance<br /> What are Jobseeker&rsquo;s Allowance, Reduced Earnings Allowance and Bereavement Allowance</p> <h4><a href="javascript:void(0)" onclick="do_resize()">National Insurance &amp; Income Tax</a></h4> <p>What type of classes, rates and categories apply with regards to National Insurance<br /> How much National Insurance contributions you pay when employed/self-employed<br /> Tax codes, rates and allowances and how they affect Income tax<br /> How to submit a Self-Assessment Tax Return</p> <h4><a href="javascript:void(0)" onclick="do_resize()">Taxation in the UK</a></h4> <p>How business taxation works in the UK<br /> The Business Tax Road Map (BTR) and HMRC&rsquo;s views of the future<br /> Company Tax Return and how to submit one<br /> Capital Tax Gains and Rates</p> <h4><a href="javascript:void(0)" onclick="do_resize()">PAYE, Payrolls and Wages</a></h4> <p>What is PAYE, when is it used, as well as the basics of running a payroll<br /> Your responsibilities while running a payroll<br /> Payslips and reporting to HMRC<br /> What is the PAYE Settlement Agreement</p> <h4><a href="javascript:void(0)" onclick="do_resize()">Value Added Tax (VAT)</a></h4> <p>What Value Added Tax is, and the three rates of VAT that exist in the UK<br /> Registering for a VAT number and how to submit a VAT return<br /> How VAT Annual Accounting Scheme can help companies with a large taxable turnover<br /> What the VAT Flat Rate scheme is and how it helps to simplify your VAT charge</p> <h4><a href="javascript:void(0)" onclick="do_resize()">Exporting and Importing goods and services</a></h4> <p>Classification of Goods<br /> What is an EORI number?<br /> Importing from EU and Non-EU countries<br /> Duty relief for imports and exports</p> <h4><a href="javascript:void(0)" onclick="do_resize()">Double Entry Accounting</a></h4> <p>The fundamental accounting equation and its role in accounting<br /> What are transactions, accounts and ledgers and how they relate to each other<br /> What the terms debit and credit mean in the accounting context<br /> The definition of double entry accounting</p> <h4><a href="javascript:void(0)" onclick="do_resize()">Management Accounting and Financial Analysis</a></h4> <p>Management Accounting and Financial Analysis<br /> How to Prepare Balance Sheet<br /> Indirect and direct method for calculating cash flow and preparing a cash flow statement<br /> Reporting assets in the Shareholder&rsquo;s equity statement</p> <h4><a href="javascript:void(0)" onclick="do_resize()">Tax Organizations and Standards</a></h4> <p>International standards<br /> International organisations that are responsible for tax and accounting regulations<br /> Common Reporting Standards and why it matters for individuals<br /> UK Regulatory Organisations</p> None PAYE, payroll, wages, value added tax, VAT, tax and accounting, accounting, double entry accounting, importing goods, exporting goods, importing services, exporting services, financial analysis, bookkeeping, balance sheets, financial reporting, https://www.harleyoxford.com/product/uk-tax-accounting-course/

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), tax audit, tax compliance high databandwidth course medium language proficiency None all <p _msthash="52229" _msttexthash="407835324">ACCA est l’une des associations de comptables agréés du Royaume-Uni qui connaît la croissance la plus rapide. Dans ce cours, nous fournissons l’un des sujets, (Fiscalité) de son deuxième niveau appelé niveau de compétence. L’objectif du programme est de développer les connaissances et les compétences relatives au système fiscal applicable aux particuliers, aux sociétés individuelles et aux groupes de sociétés. Le programme de fiscalité - Royaume-Uni (TX-UK) initie les candidats au sujet de la fiscalité et fournit les connaissances de base des principes sous-jacents et des principaux domaines techniques de la fiscalité tels qu’ils affectent les activités des particuliers et des entreprises. Après avoir réussi cet examen, les candidats devraient être en mesure de :</p> <p _msthash="52230" _msttexthash="31133050">A. Expliquer le fonctionnement et la portée du régime fiscal ainsi que les obligations des contribuables et/ou de leurs mandataires et les conséquences de l’inobservation</p> <p _msthash="52231" _msttexthash="36704967">B. Expliquer et calculer les obligations fiscales des particuliers et l’effet des cotisations d’assurance nationale (NIC) sur les salariés, les employeurs et les travailleurs indépendants</p> <p _msthash="52232" _msttexthash="3705585">C. Expliquer et calculer les gains imposables réalisés par les particuliers</p> <p _msthash="52233" _msttexthash="6172816">D. Expliquer et calculer les obligations fiscales des particuliers en matière de droits de succession</p> <p _msthash="52234" _msttexthash="6838234">E. Expliquer et calculer les obligations fiscales des sociétés individuelles et des groupes de sociétés</p> <p _msthash="52235" _msttexthash="10203895">F. Expliquer et calculer les effets de la taxe sur la valeur ajoutée sur les entreprises constituées et non constituées en société</p> <p _msthash="52236" _msttexthash="4838613">G. Démontrer l’employabilité et les compétences technologiques</p> <p>ACCA is one of the fastest growing association, of Chartered Accountants of UK. In this course, we are providing one of the subject, (Taxation) of its Second level called as Skill Level. The aim of the syllabus is to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies. The syllabus for Taxation - United Kingdom (TX-UK) introduces candidates to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation as they affect the activities of individuals and businesses. On successful completion of this exam, candidates should be able to:</p> <p>A. Explain the operation and scope of the tax system and the obligations of tax payers and/or their agents and the implications of non-compliance</p> <p>B. Explain and compute the income tax liabilities of individuals and the effect of national insurance contributions (NIC) on employees, employers and the self-employed</p> <p>C. Explain and compute the chargeable gains arising on individuals</p> <p>D. Explain and compute the inheritance tax liabilities of individuals</p> <p>E. Explain and compute the corporation tax liabilities of individual companies and groups of companies</p> <p>F. Explain and compute the effects of value added tax on incorporated and unincorporated businesses</p> <p>G. Demonstrate employability and technology skills</p> None UK, United Kingdom, England, tax system, UK tax overview, UK tax, clarification of tax laws, capital gains tax, VAT, inheritance tax, personal income tax, corporate income tax, partnerships, https://www.udemy.com/course/acca-taxation/

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), tax administration / management / it, tax audit, tax compliance high databandwidth course medium language proficiency None all <p _msthash="52186" _msttexthash="959608"><strong _istranslated="1">Durée</strong>: 6 semaines (hors orientation)</p> <p _msthash="52187" _msttexthash="70439707">Une mauvaise gestion de la paie et des questions fiscales peut coûter beaucoup de temps et d’argent à une entreprise, et est susceptible de frustrer et de démotiver les employés. Des administrateurs de paie efficaces qui connaissent la législation en vigueur et les meilleures pratiques sont donc un atout précieux pour toute organisation.</p> <p _msthash="52188" _msttexthash="371482813">Le cours en ligne en ligne sur la paie et l’administration fiscale de l’Université du Cap (UCT) est conçu pour vous permettre d’acquérir les compétences nécessaires pour exécuter efficacement ces fonctions vitales liées à la comptabilité. Vous découvrirez les concepts clés qui sous-tendent la fiscalité des particuliers et des entreprises et comprendrez le fonctionnement de la déclaration électronique et des déclarations de TVA. Vous découvrirez également différents systèmes et forfaits de paie et acquerrez les outils nécessaires pour gérer la rémunération des employés de manière efficace et efficiente afin d’assurer une main-d’œuvre heureuse.</p> <p> </p> <h3> </h3> <p _msthash="52189" _msttexthash="525395">Ce cours est-il pour vous?</p> <p> </p> <p _msthash="52190" _msttexthash="330282589">Comme ce cours couvre la législation et les pratiques actuelles, les administrateurs de la paie, les commis aux finances, les commis comptables et les propriétaires d’entreprise établis seront en mesure de mettre à jour leurs compétences actuelles et de rafraîchir leurs connaissances en matière de législation fiscale. Ceux qui cherchent à développer leur carrière et à passer à la fonction administrative, financière ou des ressources humaines d’une entreprise bénéficieront probablement également de ce programme. Aucune connaissance préalable de la comptabilité, de la comptabilité ou des finances n’est nécessaire pour ce cours.</p> <p><strong>Duration</strong>: 6 weeks (excluding orientation)</p> <p>Poor management of payroll and tax matters can cost a business significantly in both time and money, and is likely to frustrate and demotivate employees. Effective payroll administrators that are familiar with current legislation and best practices are, therefore, a valuable asset to any organisation.</p> <p>The University of Cape Town (UCT) Payroll and Tax Administration online short course is designed to empower you with the skills to effectively perform these vital bookkeeping-related functions. You&rsquo;ll be introduced to key concepts underpinning individual and business taxation, and gain an understanding of how eFiling and VAT returns work. You&rsquo;ll also learn about different payroll systems and packages, and acquire the tools to manage employees&rsquo; remuneration effectively and efficiently to ensure a happy workforce.</p> <p>&nbsp;</p> <h3>&nbsp;</h3> <p>Is this course for you?</p> <p>&nbsp;</p> <p>As this course covers current legislation and practices, established payroll administrators, finance clerks, bookkeepers, and business owners will be able to update current skills and refresh their tax legislation knowledge. Those looking to develop their careers and move into the administrative, finance, or human resources function of a business will also likely benefit from this curriculum. No prior knowledge of bookkeeping, accounting, or finance is needed for this course.</p> None payroll, South Africa, University of Cape Town, payroll tax, wages, tax compliance, tax administration, reporting, https://www.getsmarter.com/products/uct-payroll-and-tax-administration-online-short-course

domestic taxation business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax treaties, ultimate beneficial ownership medium databandwith course medium language proficiency None all <h2 _msthash="52109" _msttexthash="586001">Maîtriser la fiscalité 2022</h2> <h3 _msthash="52110" _msttexthash="2350387">Les professionnels nous font confiance année après année</h3> <p _msthash="52111" _msttexthash="43665323">Notre formation la plus demandée, le programme Mastering Taxation, est actuellement en cours. Plusieurs sessions sur différents domaines de la fiscalité ont été prévues à <a _istranslated="1" href="https://www.pwc.com/mu/en/events/mastering-taxation.html#a718">plusieurs dates</a> au cours de l’année. </p> <p _msthash="52112" _msttexthash="21387431">Au cours de ses<strong _istranslated="1"> 8 années d’existence, le cours s’est</strong> forgé une solide réputation auprès des professionnels de la fiscalité et de la comptabilité à Maurice. </p> <p><a _msthash="52113" _msttexthash="615095" href="https://www.pwc.com/mu/en/events/mastering-taxation.html#content-free-1-a504">Inscrivez-vous maintenant</a></p> <p _msthash="52114" _msttexthash="972296"><strong _istranslated="1">Taux de satisfaction édition 2021 :</strong> 4,49/5</p> <p _msthash="52115" _msttexthash="22581">1:20</p> <p> </p> <p _msthash="52116" _msttexthash="206427">Lire la vidéo</p> <p> </p> <p _msthash="52117" _msttexthash="22477">1:01</p> <p> </p> <p _msthash="52118" _msttexthash="206427">Lire la vidéo</p> <p> </p> <p _msthash="52119" _msttexthash="11973234">Les participants nous disent que Mastering Taxation est un excellent moyen pour eux de rester en contact avec les dernières mises à jour fiscales. </p> <p _msthash="52120" _msttexthash="80374437">Le programme, qui est dispensé au <strong _istranslated="1">centre ultramoderne de PwC</strong>, utilise un bon mélange d’interaction humaine et de technologie pour créer une plate-forme qui favorise la collaboration, l’apprentissage et l’échange de points de vue sur les questions fiscales. </p> <p><img alt="" src="./material-2023-07-12trans_files/8-video.gif" style="height:100.0%; width:150px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/78 (1).gif" style="height:100.0%; width:150px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/3000---professional (1).gif" style="height:100.0%; width:150px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/satisfaction-rate.gif" style="height:100.0%; width:150px"/></p> <h2 _msthash="52121" _msttexthash="1132183">En savoir plus sur nos différents cours</h2> <ul> <li><a _msthash="52122" _msttexthash="11660831" href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome0">🟢 Fiscalité internationale</a></li> <li><a _msthash="52123" _msttexthash="12186174" href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome1">🟢 [Nouveau] Comptabilité et fiscalité</a></li> <li><a _msthash="52124" _msttexthash="11765884" href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome2">🔴 CAFE et impôt retenu à la source</a></li> <li><a _msthash="52125" _msttexthash="10957102" href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome3">🔴 TVA</a></li> <li><a _msthash="52126" _msttexthash="11515985" href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome4">🔴 Impôt sur les sociétés</a></li> </ul> <h2 _msthash="52127" _msttexthash="957515">Module 4 : Fiscalité internationale</h2> <h3 _msthash="52128" _msttexthash="417963">Partie I : BEPS 1.0 et BEPS 2.0</h3> <p _msthash="52129" _msttexthash="333385"><strong _istranslated="1">Date :</strong> 7 septembre 2022</p> <p _msthash="52130" _msttexthash="322201308">La fiscalité internationale est en constante évolution, en particulier à la suite du Plan d’action contre l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) qui a réorganisé la taxation des transactions transfrontalières. Maurice a mis en œuvre l’Action 15 du Plan d’action BEPS où la position de l’IM est entrée en vigueur le 1er février 2020 et les amendements aux traités sont entrés en vigueur le 1er août 2020. Maurice figure désormais sur la liste blanche de l’Union européenne et a pris les mesures nécessaires pour renforcer son système de LBC/FT</p> <p _msthash="52131" _msttexthash="1868802"><strong _istranslated="1">Dates</strong><br _istranslated="1"/> Voir dans les informations de session ci-dessus</p> <p><img alt="" src="./material-2023-07-12trans_files/PwC_Pictograms_Clock_Rose_RGB (2).png" style="height:100.0%; width:75px"/></p> <p _msthash="52132" _msttexthash="232739"><strong _istranslated="1">Heure</strong><br _istranslated="1"/> 9am - 12.30pm</p> <p><img alt="" src="./material-2023-07-12trans_files/PwC_Pictograms_Wealth_DigitalRose_RGB.png" style="height:100.0%; width:75px"/></p> <p _msthash="52133" _msttexthash="2516410"><strong _istranslated="1">Coût</strong><br _istranslated="1"/> Frais de <br _istranslated="1"/> cours unique Rs 6,500 par participant et par session</p> <p _msthash="52134" _msttexthash="17339816">Frais de cours de groupe (c’est-à-dire pour 3 participants ou plus de la même entreprise)<br _istranslated="1"/> Rs 6,000 par participant par session MQA Approved - 3.5 Heures de DPC par session<br _istranslated="1"/> <br _istranslated="1"/></p> <p><img alt="" src="./material-2023-07-12trans_files/PwC_Pictograms_LocationNavigationSystem_Rose_RGB (2).png" style="height:100.0%; width:75px"/></p> <p _msthash="52135" _msttexthash="2900287"><strong _istranslated="1">Venue</strong><br _istranslated="1"/> Training Theatre, PwC Centre, Avenue Telfair, Moka<br _istranslated="1"/> <a _istranslated="1" href="https://www.google.com/maps/dir//pwc+centre+mauritius/@-20.2313315,57.4989586,14z/data=!4m8!4m7!1m0!1m5!1m1!1s0x217c5ae2ae197c67:0x693077020928b330!2m2!1d57.508314!2d-20.2325699">(Voir la carte)</a></p> <p _msthash="52136" _msttexthash="50801049">Conformément aux protocoles sanitaires des établissements de formation agréés MQA, l’accès au Centre PwC n’est autorisé qu’aux personnes considérées comme complètement vaccinées.</p> <p><img alt="" src="./material-2023-07-12trans_files/PwC_Pictograms_MailMessage_Rose_RGB.png" style="height:100.0%; width:75px"/></p> <p _msthash="52137" _msttexthash="1669694"><strong _istranslated="1">Contact</strong><br _istranslated="1"/> Pour plus de détails, veuillez contacter : </p> <p _msthash="52138" _msttexthash="1696734"><strong _istranslated="1">M. Ajaysing Samul </strong>au <a _istranslated="1" href="mailto:[email protected]">[email protected]</a> ou 404 5152</p> <p _msthash="52139" _msttexthash="2528500"><strong _istranslated="1">Mme Dayvashee Ramgoolam</strong> le <a _istranslated="1" href="mailto:[email protected]">[email protected]</a> ou 4045263</p> <p _msthash="52140" _msttexthash="465597782">Il est essentiel que les entreprises et les multinationales se tiennent au courant de l’évolution de l’environnement fiscal afin de comprendre son impact dans leur pays d’origine ainsi que dans d’autres pays où elles exercent leurs activités. Le cours donnera un aperçu du BEPS 1.0 couvrant les normes minimales en vertu de l’IM et du BEPS 2.0, y compris la taxation de l’économie numérique et la proposition mondiale de lutte contre l’érosion de la base d’imposition (GloBE). Le cours fournira également des informations actualisées sur les initiatives prises par Maurice pour être retiré de la liste noire de l’UE et de la liste de surveillance du GAFI.</p> <h3 _msthash="52141" _msttexthash="1837654">Partie II : Interprétation des conventions fiscales </h3> <p _msthash="52142" _msttexthash="356031"><strong _istranslated="1">Date :</strong> 21 septembre 2022</p> <p _msthash="52143" _msttexthash="48701094">Maurice dispose d’un vaste réseau de conventions de double imposition (CDI) avec des pays du monde entier. L’interprétation et l’application des CDI sont essentielles à la planification fiscale stratégique.</p> <p _msthash="52144" _msttexthash="139023742">Ce cours expliquera l’application des CDI, y compris les règles de résidence, l’imposition des revenus d’emploi et de l’établissement stable, le concept de propriété effective, l’imposition des différents flux de revenus (dividendes, intérêts et redevances) et des revenus de source étrangère et l’élimination de la double imposition.</p> <h3 _msthash="52145" _msttexthash="46224243">Partie III : Convention multilatérale (IM) pour la mise en œuvre des mesures liées aux conventions fiscales visant à prévenir l’érosion de la base d’imposition et le transfert de bénéfices</h3> <p _msthash="52146" _msttexthash="270660"><strong _istranslated="1">Date :</strong> 5 octobre 2022</p> <p _msthash="52147" _msttexthash="141032125">Le 05 juillet 2017, Maurice a signé la Convention multilatérale (IM) pour la mise en œuvre des mesures des conventions fiscales visant à prévenir l’érosion de la base d’imposition et le transfert de bénéfices, un nouveau mécanisme permettant de modifier rapidement un grand nombre de conventions fiscales bilatérales. La position MLI de Maurice est entrée en vigueur le 01er février 2020 lorsque les amendements aux traités sont entrés en vigueur le 01er août 2020.</p> <p _msthash="52148" _msttexthash="208462111">Au cours de ce cours, les dispositions de l’IM seront discutées en profondeur afin de vous permettre de comprendre comment fonctionne l’IM, les choix faits par Maurice et comment ceux-ci ont été documentés grâce à l’utilisation du modèle de l’IM. Le cours donnera également un aperçu des textes synthétisés qui sont en cours de préparation par les autorités fiscales et des modifications mises à jour apportées au Modèle de Convention fiscale de l’OCDE.</p> <h2>Mastering Taxation 2022</h2> <h3>Trusted by professionals year after year</h3> <p>Our most in-demand training, the Mastering Taxation&nbsp;programme, is currently being run. Several sessions on different areas of taxation have been planned on&nbsp;<a href="https://www.pwc.com/mu/en/events/mastering-taxation.html#a718">several dates</a>&nbsp;during the year.&nbsp;&nbsp;</p> <p>Over its<strong>&nbsp;8 years of existence</strong>, the course has built a solid reputation amongst tax and accounting professionals in Mauritius.&nbsp;</p> <p><a href="https://www.pwc.com/mu/en/events/mastering-taxation.html#content-free-1-a504">Register now</a></p> <p><strong>2021 edition satisfaction rate:</strong>&nbsp;4.49/5</p> <p>1:20</p> <p>&nbsp;</p> <p>Play Video</p> <p>&nbsp;</p> <p>1:01</p> <p>&nbsp;</p> <p>Play Video</p> <p>&nbsp;</p> <p>Participants tell us that Mastering Taxation is a great way for them to stay in touch with the latest tax updates.&nbsp;</p> <p>The programme, which is delivered at the&nbsp;<strong>state-of-the-art PwC Centre</strong>, uses a good mix of human interaction and technology to create a platform that fosters collaboration, learning and exchange of perspectives around tax matters.&nbsp;</p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/8-video.gif" style="height:100.0%; width:150px" /></p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/78%20(1).gif" style="height:100.0%; width:150px" /></p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/3000---professional%20(1).gif" style="height:100.0%; width:150px" /></p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/satisfaction-rate.gif" style="height:100.0%; width:150px" /></p> <h2>Read more about our different courses</h2> <ul> <li><a href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome0">🟢 International Tax</a></li> <li><a href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome1">🟢 [New] Accounting and Tax</a></li> <li><a href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome2">🔴 PAYE and Tax Deducted at Source</a></li> <li><a href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome3">🔴 VAT</a></li> <li><a href="https://www.pwc.com/mu/en/events/mastering-taxation.html#root_container_content-free-container_section-609019423_tabshome4">🔴 Corporate Tax</a></li> </ul> <h2>Module 4: International Tax</h2> <h3>Part I: BEPS 1.0 and BEPS 2.0</h3> <p><strong>Date:</strong>&nbsp;7 September 2022</p> <p>International Tax is constantly evolving especially following the Base Erosion and Profit Shifting (BEPS) Action Plan which has revamped the taxation of cross-border transactions. Mauritius has implemented Action 15 of the BEPS Action Plan where the MLI position came into force on 1 February 2020 and the amendments to the treaties took effect from 1 August 2020. Mauritius is now on the European Union&rsquo;s whitelist and has taken the necessary steps to strengthen its AML/CFT system</p> <p><strong>Dates</strong><br /> See in session information above</p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/PwC_Pictograms_Clock_Rose_RGB%20(2).png" style="height:100.0%; width:75px" /></p> <p><strong>Time</strong><br /> 9am - 12.30pm</p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/PwC_Pictograms_Wealth_DigitalRose_RGB.png" style="height:100.0%; width:75px" /></p> <p><strong>Cost</strong><br /> Single course fee&nbsp;<br /> Rs 6,500&nbsp;per participant per session</p> <p>Group course fee (i.e for 3 participants or more from the same company)<br /> Rs 6,000 per participant per session<br /> <br /> MQA Approved&nbsp;- 3.5 CPD Hours per session</p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/PwC_Pictograms_LocationNavigationSystem_Rose_RGB%20(2).png" style="height:100.0%; width:75px" /></p> <p><strong>Venue</strong><br /> Training Theatre, PwC Centre, Avenue Telfair, Moka<br /> <a href="https://www.google.com/maps/dir//pwc+centre+mauritius/@-20.2313315,57.4989586,14z/data=!4m8!4m7!1m0!1m5!1m1!1s0x217c5ae2ae197c67:0x693077020928b330!2m2!1d57.508314!2d-20.2325699">(See map)</a></p> <p>In line with the sanitary protocols for MQA approved training institutions, access to the PwC Centre is only allowed to individuals considered as fully vaccinated.</p> <p><img alt="" src="https://www.pwc.com/mu/en/assets/image/PwC_Pictograms_MailMessage_Rose_RGB.png" style="height:100.0%; width:75px" /></p> <p><strong>Contact</strong><br /> For more details, please reach out to:&nbsp;</p> <p><strong>Mr. Ajaysing Samul&nbsp;</strong>on&nbsp;<a href="mailto:[email protected]">[email protected]</a>&nbsp;or 404 5152</p> <p><strong>Ms. Dayvashee Ramgoolam</strong>&nbsp;on&nbsp;<a href="mailto:[email protected]">[email protected]</a>&nbsp;or 4045263</p> <p>It is critical that businesses and MNEs keep abreast with the changing taxation environment to understand its impact in their home jurisdictions as well as in other countries where they do business. The course will provide insights into the BEPS 1.0 covering the minimum standards under the MLI and BEPS 2.0 including taxation of the digital economy and the Global Anti-Base Erosion (GloBE) proposal. The course will also provide up to date information on the initiatives taken by Mauritius to be removed from the EU blacklist and FATF monitoring list.</p> <h3>Part II: Interpretation of tax treaties&nbsp;</h3> <p><strong>Date:</strong>&nbsp;21 September 2022</p> <p>Mauritius has a vast network of Double Taxation Agreements (DTAs) with countries around the world. The interpretation and application of the DTAs are key to strategic tax planning.</p> <p>This course will explain the application of DTAs, including residency rules, taxation of employment income and permanent establishment, concept of beneficial ownership, taxation of the different income flows (dividends, interests and royalties) and foreign source income and elimination of double taxation.</p> <h3>Part III: Multilateral Convention (MLI) to implement the Tax Treaty related measures to prevent BEPS</h3> <p><strong>Date:</strong>&nbsp;5 October 2022</p> <p>On 05 July 2017, Mauritius signed the Multilateral Convention (MLI) to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting which is a novel mechanism to rapidly modify a large number of bilateral tax treaties. The MLI position of Mauritius came into force on 01 February 2020 where the amendments to the treaties have taken effect from 01 August 2020 onwards.</p> <p>During this course, the provisions of the MLI will be discussed thoroughly so as to enable you to understand how the MLI operates, the choices made by Mauritius and how these have been documented through the use of the MLI template. The course will also provide an insight into synthesised texts that are being prepared by tax authorities and the updated changes made to the OECD Model Tax Convention.</p> None PwC, Mauritius, corporate tax, VAT, indirect taxes, international tax, https://www.pwc.com/mu/en/events/mastering-taxation.html

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights medium databandwith course medium language proficiency None all <h1 _msthash="52060" _msttexthash="2976636">Cours d’éthique fiscale et de sociologie fiscale</h1> <p><img alt="" src="./material-2023-07-12trans_files/encuesta_etica_foto3.jpg" style="height:240px; width:240px"/><font _msthash="52061" _mstmutation="1" _msttexthash="447648617">Ce cours vise à fournir des connaissances qui contribuent au développement des capacités pour l’élaboration de propositions, d’outils et de règlements qui promeuvent l’éthique dans l’administration fiscale sur la base de principes qui régissent l’éthique dans l’administration publique, à identifier et à comprendre la portée du travail de sociologie fiscale et son impact sur la gestion des recettes et des dépenses publiques et à connaître les principales caractéristiques de la culture fiscale d’un pays, les encadrer dans un contexte d’un certain niveau de conformité fiscale ou de fraude et identifier leurs causes et leurs conséquences. Le cours est offert en <strong _istranslated="1" _mstmutation="1">espagnol et en anglais.</strong></font></p> <p _msthash="52062" _msttexthash="344492928">Il s’adresse aux fonctionnaires de niveau moyen et / ou supérieur du ministère des Finances, ayant une capacité de prise de décision, responsables de la conception des politiques fiscales, de leur mise en œuvre stratégique et de la réalisation d’études techniques et analytiques. Les fonctionnaires ayant le profil susmentionné, qui travaillent dans les domaines du budget du ministère des Finances, de l’analyse des marchés publics, de la trésorerie, de l’innovation des finances publiques, de la comptabilité gouvernementale, des relations fiscales, de la politique fiscale, entre autres, sont invités à participer. De même, il a une durée de 13 semaines et 150 heures académiques.</p> <p _msthash="52063" _msttexthash="35065394">La coordination de la formation délivre des certificats d’approbation en format physique, pour lesquels les participants ont la note minimale d’approbation du cours </p> <p _msthash="52064" _msttexthash="1255644">Le cours développera les sujets suivants:</p> <ul> <li> <h4><a href="https://www.ciat.org/curso-sobre-etica-tributaria-y-sociologia-fiscal/?lang=en#tab-6385d648b5245" id="tab-6385d648b5245-tab"><strong _msthash="52065" _msttexthash="294151">Module I. Éthique</strong></a></h4> </li> <li> <h4><a href="https://www.ciat.org/curso-sobre-etica-tributaria-y-sociologia-fiscal/?lang=en#tab-6385d648b5306" id="tab-6385d648b5306-tab"><strong _msthash="52066" _msttexthash="662506">Module II. Sociologie fiscale</strong></a></h4> </li> </ul> <p> </p> <p _msthash="52067" _msttexthash="733239">Leçon 1. Éthique et corruption</p> <p _msthash="52068" _msttexthash="6309654">Leçon 2. L’éthique dans l’administration publique</p> <p _msthash="52069" _msttexthash="853710">Leçon 3. Éthique ou morale fiscale</p> <p _msthash="52070" _msttexthash="14979471">Leçon 4. Le CIAT travaille à la promotion de l’éthique dans l’administration fiscale</p> <p _msthash="52071" _msttexthash="6411431">Leçon 5. La construction de l’éthique fiscale : la citoyenneté fiscale</p> <h1>Course on Tax Ethics and Tax Sociology</h1> <p><img alt="" src="https://www.ciat.org/wp-content/uploads/2017/07/encuesta_etica_foto3.jpg" style="height:240px; width:240px" />This course seeks&nbsp;Provide knowledge that contributes to the development of capacities for the elaboration of proposals, tools and regulations that promote ethics in the tax administration based on principles that regulate ethics in the public administration, to identify and understand the scope of the tax sociology work and its impact on the management of revenue and public expenditure and to know the main characteristics of a country&rsquo;s tax culture, framing them in a context of a certain level of tax compliance or fraud and identifying their causes and consequences.&nbsp;The course is offered in&nbsp;<strong>Spanish and English.</strong></p> <p>It&nbsp;is aimed at medium high and / or high-level officials from the Ministry of Finance, with capacity for decision-making, responsible for the design of tax policies, their strategic implementation and carrying out technical and analytic studies. Officials with the above mentioned profile, who work in the areas of the Finance Ministry budget, public market analysis, treasury, innovation of the public finances, government accounting, tax relations, fiscal policy, among others, are invited to participate.&nbsp;Likewise, it&rsquo;s has&nbsp;a duration of 13&nbsp;weeks and 150&nbsp;academic&rsquo;s hours.</p> <p>The Training Coordination issues certificates of approval in physical format, for which participants have the minimum grade of approval of the course&nbsp;</p> <p>The course will develop the following topics:</p> <ul> <li> <h4><a href="https://www.ciat.org/curso-sobre-etica-tributaria-y-sociologia-fiscal/?lang=en#tab-6385d648b5245" id="tab-6385d648b5245-tab"><strong>Module I. Ethics</strong></a></h4> </li> <li> <h4><a href="https://www.ciat.org/curso-sobre-etica-tributaria-y-sociologia-fiscal/?lang=en#tab-6385d648b5306" id="tab-6385d648b5306-tab"><strong>Module II. Tax Sociology</strong></a></h4> </li> </ul> <p>&nbsp;</p> <p>Lesson 1. Ethics and Corruption</p> <p>Lesson 2. Ethics in Public Administration</p> <p>Lesson 3. Ethics or Tax Morality</p> <p>Lesson 4. The CIAT Works in the Promotion of Ethics in the Tax Administration</p> <p>Lesson 5. The Construction of Tax Ethics: Tax Citizenship</p> None tax ethics, ethics in revenue services, tax administration, ethics, transparancy, corruption, tax morale, CIAT, Inter-American Center for tax administrations, tax citizens, ethics and taxpayers, citizens, https://www.ciat.org/curso-sobre-etica-tributaria-y-sociologia-fiscal/?lang=en

tax administration domestic revenue mobilisation & external debt high databandwidth course medium language proficiency None all <h2 _msthash="52008" _msttexthash="6086158">Cours en ligne sur la promotion de la transparence des finances publiques au service du développement</h2> <p _msthash="52009" _msttexthash="290004351">Le cours Faire progresser la transparence des finances publiques pour le développement est offert par l’Initiative mondiale pour la transparence des finances publiques (GIFT), rendu possible grâce à un financement généreux du Département d’État des États-Unis. Ce cours est conçu pour aider les pays à faire progresser et à institutionnaliser les améliorations en matière de transparence budgétaire. Il couvre ce que signifie la transparence fiscale; pourquoi c’est important; qui sont les principaux acteurs; les normes et standards relatifs aux meilleures pratiques; comment il est mesuré ainsi que comment il peut être amélioré. </p> <p _msthash="52010" _msttexthash="671611603">Pour ce faire, il s’appuie sur la diversité unique du réseau GIFT, en utilisant l’expertise d’organisations internationales, y compris le Partenariat budgétaire international, où GIFT est hébergé; Fonds monétaire international; Banque mondiale; Secrétariat des dépenses publiques et de la responsabilité financière; Organisation de coopération et de développement économiques; Fédération internationale des experts-comptables; Initiative africaine concertée de réforme budgétaire; et l’Initiative pour la transparence dans les industries extractives; ainsi que les connaissances et l’expérience des praticiens des délégués syndicaux GIFT qui ont fait progresser les politiques et les pratiques de transparence fiscale dans leurs pays respectifs, offrant ainsi des possibilités d’apprentissage entre pairs émanant des nombreux exemples de mesures concrètes que les pays ont prises pour accroître avec succès la transparence fiscale. </p> <p> </p> <h4 _msthash="52011" _msttexthash="1690104">Inscrivez-vous et commencez avec le cours en ligne!</h4> <p><a _msthash="52012" _msttexthash="4206059" href="https://d2dl4wi9c2tbm3.cloudfront.net/19/2022/06/AFTx_User-Guide_public-version.pdf">Téléchargez le guide de l’utilisateur ici</a></p> <p><img alt="" src="./material-2023-07-12trans_files/Elem_2-01-768x768.png" style="height:768px; width:768px"/></p> <p _msthash="52013" _msttexthash="1011986482">L’Initiative mondiale pour la transparence des finances publiques (GIFT) a été fondée en 2011 par le Partenariat budgétaire international, la Banque mondiale, le Fonds monétaire international et les gouvernements du Brésil et des Philippines en tant que réseau d’action à but non lucratif pour répondre au déficit d’informations publiques accessibles au public et significatives sur les finances publiques dans le monde. Le réseau est composé de plus de 20 agences gouvernementales budgétaires; de nombreuses organisations de la société civile, des réseaux d’organisations internationales ainsi que des bailleurs de fonds. Grâce au plaidoyer, au dialogue de haut niveau, à l’apprentissage par les pairs, à la collaboration technique, à l’innovation et à la recherche, GIFT contribue à harmoniser l’architecture normative des normes et standards de transparence budgétaire; et facilite le dialogue entre les gouvernements, les organisations de la société civile, les institutions financières internationales et les autres parties prenantes; afin de trouver et de partager des solutions aux défis en matière de transparence et de participation budgétaires.</p> <p _msthash="52014" _msttexthash="4061525">Plus d’informations peuvent être trouvées <a _istranslated="1" href="https://www.fiscaltransparency.net/about/">ici</a> sur le réseau GIFT.</p> <p _msthash="52015" _msttexthash="1370499">Twitter Facebook <a _istranslated="1" href="https://www.instagram.com/fiscaltransparency/" target="_blank">Instagram Youtube</a> <a _istranslated="1" href="https://www.linkedin.com/company/fiscaltransparency" target="_blank">Linkedin</a></p> <h2 _msthash="52016" _msttexthash="170378">COURS VEDETTES</h2> <p><a href="https://aftx.learning.fiscaltransparency.net/courses/"><img alt="" src="./material-2023-07-12trans_files/Elem_5-01-1024x576.png" style="height:576px; width:1024px"/></a></p> <p><a href="https://aftx.learning.fiscaltransparency.net/courses/"><img alt="" src="./material-2023-07-12trans_files/AFT_MAIN-KV_FRENCH-01-1024x576.png" style="height:576px; width:1024px"/></a></p> <h2 _msthash="52017" _msttexthash="938223">Module 1 à Module 5 (version anglaise)</h2> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module1v5-01-1024x576.png" style="height:576px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module2v6-01-1024x576.png" style="height:576px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module3v5-01-1024x576.png" style="height:576px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module4v4-01-01-1024x576.png" style="height:576px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module5v5-01-1024x576.png" style="height:576px; width:1024px"/></p> <h2 _msthash="52018" _msttexthash="1048216">Module 1 à Module 5 (version française)</h2> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module1_FRENCH-01-1024x576.png" style="height:576px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module2_FRENCH-01-1024x576.png" style="height:576px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/accountabilityAsset-8Fr-M3-KV--1024x583.png" style="height:583px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/AFT_Module4_FRENCH-01-1024x576.png" style="height:576px; width:1024px"/></p> <p><img alt="" src="./material-2023-07-12trans_files/accountabilityAsset-1Fr-M5-KV--1024x579.png" style="height:579px; width:1024px"/></p> <p _msthash="52019" _msttexthash="4823">5</p> <p _msthash="52020" _msttexthash="96096">Modules</p> <p _msthash="52021" _msttexthash="15834">224</p> <p _msthash="52022" _msttexthash="94549">Vidéos</p> <h2>Advancing Fiscal Transparency for Development Online Course</h2> <p>The Advancing fiscal transparency for development course is offered by the Global Initiative for Fiscal Transparency (GIFT), made possible, through generous funding from the United States Department of State. This course is designed to assist countries in advancing and institutionalizing improvements in fiscal transparency. It covers what fiscal transparency means; why it is important; who the key actors are; best practice norms and standards; how it is measured as well as how it can be enhanced.&nbsp;&nbsp;</p> <p>To do this, it draws on the unique diversity of the GIFT network, utilizing expertise from international organizations, including the International Budget Partnership, where GIFT is housed; International Monetary Fund; World Bank; Public Expenditure and Financial Accountability secretariat; Organization for Economic Co-operation and Development; International Federation of Accountants; Collaborative Africa Budget Reform Initiative; and the Extractive Industries Transparency Initiative; as well as the knowledge and experience of GIFT steward practitioners that have advanced fiscal transparency policies and practices in their respective countries, thereby providing opportunities for peer learning emanating from the numerous examples of concrete steps that countries have taken to successfully increase fiscal transparency.&nbsp;&nbsp;&nbsp;&nbsp;</p> <p>&nbsp;</p> <h4>Sign up and get started with the online course!</h4> <p><a href="https://d2dl4wi9c2tbm3.cloudfront.net/19/2022/06/AFTx_User-Guide_public-version.pdf">Download the User Guide here</a></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/Elem_2-01-768x768.png" style="height:768px; width:768px" /></p> <p>The Global Initiative for Fiscal Transparency (GIFT) was founded in 2011 by the International Budget Partnership, World Bank, International Monetary Fund and the Governments of Brazil and the Philippines as a nonprofit action network to respond to the deficit of publicly available and meaningful information about public finances worldwide. The network is composed of over 20 budget government agencies; numerous civil society organizations, international organization networks as well as funders. Through advocacy, high-level dialogue, peer-learning, technical collaboration, innovation and research, GIFT helps harmonize the normative architecture of fiscal transparency norms and standards; and facilitates dialogue between governments, civil society organizations, international financial institutions and other stakeholders; in order to find and share solutions to challenges in fiscal transparency and participation.</p> <p>More information can be found&nbsp;<a href="https://www.fiscaltransparency.net/about/">here</a>&nbsp;on the GIFT Network.</p> <p>Twitter&nbsp;Facebook&nbsp;<a href="https://www.instagram.com/fiscaltransparency/" target="_blank">Instagram</a>&nbsp;Youtube&nbsp;<a href="https://www.linkedin.com/company/fiscaltransparency" target="_blank">Linkedin</a></p> <h2>FEATURED COURSES</h2> <p><a href="https://aftx.learning.fiscaltransparency.net/courses/"><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/Elem_5-01-1024x576.png" style="height:576px; width:1024px" /></a></p> <p><a href="https://aftx.learning.fiscaltransparency.net/courses/"><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/AFT_MAIN-KV_FRENCH-01-1024x576.png" style="height:576px; width:1024px" /></a></p> <h2>Module 1 to Module 5 (English Version)</h2> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/AFT_Module1v5-01-1024x576.png" style="height:576px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/AFT_Module2v6-01-1024x576.png" style="height:576px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/AFT_Module3v5-01-1024x576.png" style="height:576px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/AFT_Module4v4-01-01-1024x576.png" style="height:576px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/07/AFT_Module5v5-01-1024x576.png" style="height:576px; width:1024px" /></p> <h2>Module 1 to Module 5 (French Version)</h2> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/11/AFT_Module1_FRENCH-01-1024x576.png" style="height:576px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/11/AFT_Module2_FRENCH-01-1024x576.png" style="height:576px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2022/01/accountabilityAsset-8Fr-M3-KV--1024x583.png" style="height:583px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2021/11/AFT_Module4_FRENCH-01-1024x576.png" style="height:576px; width:1024px" /></p> <p><img alt="" src="https://d2dl4wi9c2tbm3.cloudfront.net/19/2022/01/accountabilityAsset-1Fr-M5-KV--1024x579.png" style="height:579px; width:1024px" /></p> <p>5</p> <p>Modules</p> <p>224</p> <p>Videos</p> None Global Initiative for Fiscal Transparency, GIFT, tax transparency, tax revenue services, tax administratons, International Budget Partnership, , International Monetary Fund; World Bank, Public Expenditure and Financial Accountability secretariat, OECD, International Federation of Accountants, Collaborative Africa Budget Reform Initiative, the Extractive Industries Transparency Initiative https://aftx.learning.fiscaltransparency.net/

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="51958" _msttexthash="91745576">La finance est largement considérée comme un obstacle à un monde meilleur. Principes de la finance durable explique comment le secteur financier peut être mobilisé pour contrer cela. En utilisant la finance comme moyen d’atteindre des objectifs sociaux, nous pouvons détourner la planète et son économie de leur trajectoire actuelle vers un monde durable pour tous.</p> <p _msthash="51959" _msttexthash="233003823">Tout au long de ce cours, vous en apprendrez davantage sur les objectifs de développement durable des Nations Unies, comment les facteurs sociaux et environnementaux ne doivent pas être considérés comme des externalités, vous en apprendrez plus sur la banque et la gestion d’actifs durables, sur l’engagement efficace, l’analyse de scénarios durables et la création de valeur à long terme. À la fin de ce cours, vous comprendrez comment la finance durable peut être utilisée comme un outil pour orienter la transition vers la durabilité.</p> <p _msthash="51960" _msttexthash="1872156">Dans 9 semaines, les points suivants seront abordés:</p> <ol> <li _msthash="51961" _msttexthash="508040">Le défi de la durabilité</li> <li _msthash="51962" _msttexthash="1025999">Faire face aux défis de la durabilité</li> <li _msthash="51963" _msttexthash="2521415">La raison d’être des entreprises</li> <li _msthash="51964" _msttexthash="2247726">Modèles d’affaires durables</li> <li _msthash="51965" _msttexthash="568009">Gestion durable des actifs</li> <li _msthash="51966" _msttexthash="651534">Services bancaires durables</li> <li _msthash="51967" _msttexthash="675103">Risque climatique &amp; Assurance</li> <li _msthash="51968" _msttexthash="428155">Piloter la transition</li> <li _msthash="51969" _msttexthash="825279">À retenir : que pouvez-vous faire ?</li> </ol> <p>Finance is widely seen as an obstacle to a better world. Principles of Sustainable Finance explains how the financial sector can be mobilized to counter this. Using finance as a means to achieve social goals we can divert the planet and its economy from its current path to a world that is sustainable for all.</p> <p>Throughout this course, you will learn about the UN Sustainable Development Goals, how social and environmental factors should not be regarded as externalities, you will learn more about sustainable banking and asset management, about effective engagement, sustainable scenario analysis and long-term value creation. At the end of this course you will understand how sustainable finance can be used as a tool to steer the sustainability transition.</p> <p>in 9 weeks, the following will be addressed:</p> <ol> <li>the sustainability challenge</li> <li>dealing with sustainability challenges</li> <li>the purpose of companies</li> <li>sustainable business models</li> <li>sustainable asset management</li> <li>sustainable banking</li> <li>climate risk &amp; insurance</li> <li>steering the transition</li> <li>take-aways: what can you do?</li> </ol> None asset management, banking sector, climate action, green transition, insurance, SDGs, SDG, SDG 8, SDG 9, SDG 17, https://www.unsdglearn.org/courses/principles-of-sustainable-finance/

domestic taxation direct taxes (small business & individual), domestic revenue mobilisation & external debt, gender & tax, indirect tax (vat gst & others), tax justice / human rights, tax policy & future trends low databandwith publication high language proficiency None all <p _msthash="51899" _msttexthash="2061880678">À l’aide de la méthodologie de l’engagement envers l’équité, cette étude examine les différences dans l’impact des impôts et des dépenses publiques sur le bien-être des hommes et des femmes en Éthiopie. Il analyse l’incidence, la progressivité et la pro-pauvreté de divers impôts et transferts et leurs effets sur la mobilité des revenus, la pauvreté et les inégalités à l’aide de données individuelles de l’enquête socio-économique 2018/19 en Éthiopie. Les résultats montrent que le système fiscal dans son ensemble est progressif, égalisateur et réduit la pauvreté. Environ une personne sur cinq est passée d’un groupe de revenu à un autre, et plus de femmes que d’hommes sont passées à un groupe à revenu plus élevé, ce qui les rend relativement mieux loties. Cependant, certains de ses éléments ont des effets différents sur l’égalité des sexes. Les impôts directs et indirects ont des effets différentiels de réduction des inégalités et d’augmentation de la pauvreté pour les hommes et les femmes. Les effets de réduction des inégalités sont plus forts pour les hommes, tandis que les effets d’accroissement de la pauvreté de certains d’entre eux, y compris les impôts informels et les taxes sur la valeur ajoutée, sont plus importants pour les femmes. Du côté des transferts, les transferts directs de protection sociale et les transferts indirects, principalement les dépenses consacrées à l’enseignement primaire et aux services de santé, favorisent mieux l’égalité des sexes que les autres types de dépenses publiques.</p> <p> </p> <ul> <li><font _msthash="51900" _mstmutation="1" _msttexthash="79300">Auteur </font><p><a _msthash="51901" _msttexthash="303186" href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?authr_key=1042144">Ambel,Alemayehu A.</a></p> <p><a _msthash="51902" _msttexthash="625820" href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?authr_key=1762589">Tesfaye,Wondimagegn Mesfin</a></p> <p><a _msthash="51903" _msttexthash="269113" href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?authr_key=1420927">Yonis,Manex Bule</a></p> </li> <li> </li> <li><font _msthash="51904" _mstmutation="1" _msttexthash="198276">Document Date </font><p _msthash="51905" _msttexthash="74932">2022/07/26</p> </li> <li> </li> <li><font _msthash="51906" _mstmutation="1" _msttexthash="205504">Document Type </font><p _msthash="51907" _msttexthash="1986972">Document de travail sur la recherche sur les politiques</p> </li> <li> </li> <li><font _msthash="51908" _mstmutation="1" _msttexthash="316212">Numéro du rapport </font><p _msthash="51909" _msttexthash="64181">WPS10130</p> </li> <li> </li> <li><font _msthash="51910" _mstmutation="1" _msttexthash="166231">N° de volume </font><p _msthash="51911" _msttexthash="4459">1</p> </li> <li> </li> <li><font _msthash="51912" _mstmutation="1" _msttexthash="46475">Pays </font><p><a _msthash="51913" _msttexthash="125645" href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?count_key=82611">Éthiopie</a></p> </li> <li> </li> <li><font _msthash="51914" _mstmutation="1" _msttexthash="351780">Date de divulgation </font><p _msthash="51915" _msttexthash="74932">2022/07/26</p> </li> <li> </li> <li><font _msthash="51916" _mstmutation="1" _msttexthash="425841">Statut de divulgation </font><p _msthash="51917" _msttexthash="162240">Divulgués</p> </li> <li> </li> <li><font _msthash="51918" _mstmutation="1" _msttexthash="235703">Nom du document </font><p _msthash="51919" _msttexthash="18078385">Une analyse de l’incidence budgétaire sexospécifique pour l’Éthiopie : données probantes provenant de données individuelles</p> </li> </ul> <p>Using the Commitment to Equity methodology, this study investigates differences in the welfare impact of taxes and government spending on men and women in Ethiopia. It analyzes the incidence, progressivity, and pro-poorness of various taxes and transfers and their effects on income mobility, poverty, and inequality using individual-level data from the 2018/19 Ethiopia Socioeconomic Survey. The results show that the fiscal system as a whole is progressive, equalizing, and poverty-reducing. It moved about one in five individuals from one income group to another, and more women than men transitioned to a higher income group, making them relatively better off. However, some of its elements have differential effects on gender equality. Direct and indirect taxes have differential inequality-reducing and poverty-increasing effects for men and women. The inequality-reducing effects are stronger for men, whereas the poverty-increasing effects of some of them, including informal taxes and value-added taxes, are higher for women. On the transfer side, direct social protection transfers and indirect transfers, mainly spending on primary education and health services, promote gender equality better than other types of government spending.</p> <p>&nbsp;</p> <ul> <li>Author <p><a href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?authr_key=1042144">Ambel,Alemayehu A.</a></p> <p><a href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?authr_key=1762589">Tesfaye,Wondimagegn Mesfin</a></p> <p><a href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?authr_key=1420927">Yonis,Manex Bule</a></p> </li> <li>&nbsp;</li> <li>Document Date <p>2022/07/26</p> </li> <li>&nbsp;</li> <li>Document Type <p>Policy Research Working Paper</p> </li> <li>&nbsp;</li> <li>Report Number <p>WPS10130</p> </li> <li>&nbsp;</li> <li>Volume No <p>1</p> </li> <li>&nbsp;</li> <li>Country <p><a href="https://documents.worldbank.org/en/publication/documents-reports/documentlist?count_key=82611">Ethiopia,</a></p> </li> <li>&nbsp;</li> <li>Disclosure Date <p>2022/07/26</p> </li> <li>&nbsp;</li> <li>Disclosure Status <p>Disclosed</p> </li> <li>&nbsp;</li> <li>Doc Name <p>A Gendered Fiscal Incidence Analysis for Ethiopia : Evidence from Individual-Level Data</p> </li> </ul> None Ethiopia, gender and tax, inequality, social protection transfers, indirect transfers, spending on, primary education, health services, promote gender equality, gender bias, progressive tax, indrect taxes, informal economy, illicit flows of funds, IFF, reducing poverty, poverty, https://documents.worldbank.org/en/publication/documents-reports/documentdetail/099455107262215691/idu0d077d06b03a97049080ae2b0107c93e09591

tax administration direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax policy & future trends, wealth taxes low databandwith publication high language proficiency None all <p _msthash="51853" _msttexthash="163507149">Ce document, intitulé <em _istranslated="1">Politiques fiscales pour une croissance inclusive dans un monde en mutation</em>, a été préparé à l’appui de la présidence argentine du G20. Bien que ce document soit axé sur la politique fiscale, il s’inscrit dans le cadre d’une contribution plus large que l’OCDE a apportée à l’appui de la présidence argentine du G20.</p> <p _msthash="51854" _msttexthash="123077396">Dans un contexte d’inégalité accrue et de faible croissance persistante de la productivité, ce document examine les défis et les opportunités auxquels sont confrontés les décideurs dans un monde en mutation rapide en raison de la mondialisation, des changements technologiques et de l’évolution du monde du travail. Le document met l’accent sur:</p> <p _msthash="51855" _msttexthash="28437643">• L’impact du système fiscal sur la répartition des revenus par le marché, en soutenant l’emploi, les investissements dans les compétences et la formalité sur le marché du travail.</p> <p _msthash="51856" _msttexthash="84292013">• Comment l’évolution de la composition fiscale vers des impôts favorables à la croissance peut être combinée avec des mesures visant à améliorer la progressivité, en particulier par l’élargissement de l’assiette et par la suppression des dépenses fiscales inefficaces et régressives.</p> <p _msthash="51857" _msttexthash="85670481">• Les moyens par lesquels l’impôt sur le revenu des personnes physiques et les transferts sociaux peuvent favoriser une croissance inclusive en améliorant l’efficacité et l’équité des systèmes d’impôt sur le revenu du travail et du capital.</p> <p _msthash="51858" _msttexthash="127713066">• Comment la politique fiscale peut favoriser le dynamisme et la productivité des entreprises, notamment en soutenant l’investissement et l’innovation, et peut accroître l’efficacité en continuant à lutter contre l’érosion de la base d’imposition et le transfert de bénéfices.</p> <p _msthash="51859" _msttexthash="17497428">• Comment accroître la capacité fiscale et comment renforcer l’administration fiscale, notamment par la coopération internationale</p> <p _msthash="51860" _msttexthash="109309915">Le document fournit des conseils et des recommandations en matière de politique fiscale pour aider les gouvernements à mettre en œuvre des politiques fiscales et de transfert propices à une croissance inclusive, tout en soutenant l’innovation et la croissance accrue de la productivité; préserver la capacité du système fiscal à générer des recettes; et assurer la viabilité des dépenses publiques.</p> <p>This paper,&nbsp;<em>Tax policies for inclusive growth in a changing world</em>, has been prepared in support of Argentina&rsquo;s G20 Presidency. While this paper is focused on taxation policy, it forms part of a broader contribution that the OECD has made in support of Argentina&rsquo;s G20 presidency.</p> <p>Against a backdrop of increased inequality and persistently low productivity growth, this paper considers the challenges and opportunities confronting policy makers in a rapidly changing world as a result of globalisation, technological change and the changing world of work. The paper focusses on:</p> <p>&bull; The impact of the tax system on the market distribution of income, by supporting employment, skills investments, and labour market formality.</p> <p>&bull; How shifting tax mixes towards growth-friendly taxes can be combined with measures to improve progressivity, particularly through base-broadening and through removing inefficient and regressive tax expenditures.</p> <p>&bull; Ways in which personal income taxes and social transfers can foster inclusive growth by raising the efficiency and equity of labour and capital income tax systems.</p> <p>&bull; How tax policy can foster business dynamism and productivity, including through support for investment and innovation, and can raise efficiency by continuing to combat BEPS.</p> <p>&bull; How tax capacity can be raised, and how tax administration can be strengthened, including through international co-operation</p> <p>The paper provides tax policy advice and recommendations to support governments in their pursuit of tax and transfer policies conducive to inclusive growth, while supporting innovation and increased productivity growth; preserving the revenue-raising capacity of the tax system; and ensuring the sustainability of public spending.</p> None inclusive Growth, taxation, Public Economics, Taxation, Subsidies, Tax Revenue; Microeconomics, Distribution, Personal Income, Wealth Distributions, public finance, fiscal policy, Subsidies, Personal Income, Other Taxes, Subsidies https://www.oecd-ilibrary.org/taxation/tax-policies-for-inclusive-growth-in-a-changing-world_1fdafe21-en

tax administration domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, tax justice / human rights, tax policy & future trends low databandwith course high language proficiency None all <h2 _msthash="51776" _msttexthash="150982">INTRODUCTION</h2> <p _msthash="51777" _msttexthash="88439455">La façon dont un pays organise ses finances constitue la base de la façon dont les autorités locales gouvernent leurs villes et villages. Grâce à la décentralisation fiscale, les gouvernements locaux ont plus de pouvoir pour décider comment et où dépenser leurs ressources. Cela leur permet d’être plus réactifs aux besoins des citoyens.</p> <p _msthash="51778" _msttexthash="96127317">Pour réussir la décentralisation, les gouvernements nationaux doivent concevoir et superviser des arrangements fiscaux clairs qui soutiennent la prestation de services locaux. Dans le même temps, les autorités locales sont mises au défi de renforcer leurs capacités financières et d’utiliser leurs ressources limitées de manière efficace et efficiente.</p> <p _msthash="51779" _msttexthash="116978784">Dans ce cours, nous discuterons de l’attribution des responsabilités en matière de dépenses aux autorités locales, des transferts intergouvernementaux et des sources de recettes locales. En outre, nous aborderons les principes de responsabilité financière et de transparence, et échangerons des exemples de budgétisation inclusive et participative. Enfin, nous nous concentrerons sur la gestion financière au niveau local et les systèmes fiscaux locaux. </p> <p> </p> <p><strong _msthash="51780" _msttexthash="265473">INFORMATIONS CLÉS</strong></p> <p _msthash="51781" _msttexthash="1798251"><strong _istranslated="1">Date du cours: <small _istranslated="1">(Face-à-face)</small></strong>13 février - 24 février 2023</p> <p _msthash="51782" _msttexthash="648466"><strong _istranslated="1">Emplacement:</strong>La Haye, Pays-Bas</p> <p _msthash="51783" _msttexthash="2967510"><strong _istranslated="1">Date limite d’inscription:</strong> 6 janvier 2023</p> <p _msthash="51784" _msttexthash="1957202"><strong _istranslated="1">Tarif :</strong>3 595 €</p> <p><a _msthash="51785" _msttexthash="150917" href="https://thehagueacademy.com/course/fiscal-decentralisation-and-local-finance/#">COURS COMPLET</a></p> <p><img _mstalt="305734" alt="Melissa van de Bank" src="./material-2023-07-12trans_files/Melissa-75x0.jpg" title="Melissa van de Bank"/></p> <p><strong _msthash="51786" _msttexthash="129506">QUESTIONNE?</strong></p> <p _msthash="51787" _msttexthash="11380564">Avez-vous des questions sur le contenu du cours ou le processus de candidature? Êtes-vous intéressé par un cours personnalisé sur ce sujet?</p> <p _msthash="51788" _msttexthash="824694"><a href="mailto:[email protected]"> [email protected]</a><a href="tel:+31703738695"> 070 3738 695</a></p> <p><a _msthash="51789" _msttexthash="186069" href="mailto:[email protected]?subject=Query+for+Melissa+van+de+Bank&amp;body=Regarding%3A+Fiscal+Decentralisation+%26%23038%3B+Local+Finance">CONTACTEZ-NOUS</a></p> <p><img _mstalt="353717" alt="Orlando Fusco quote" src="./material-2023-07-12trans_files/Orlando-Fusco-quote-0x266.png" title="Orlando Fusco quote"/></p> <p _msthash="51790" _msttexthash="78142558">Au cours du cours, j’ai appris les meilleures pratiques et les différents modèles de décentralisation fiscale, de collecte des impôts locaux et de transferts intergouvernementaux. Ces apprentissages ont été cruciaux pour mon travail d’augmentation des capacités de gestion financière au niveau local en Albanie.</p> <p _msthash="51791" _msttexthash="18374525">Orlando Fusco, participant 2020, responsable de programme Délégation de bonne gouvernance de l’Union européenne en Albanie</p> <h2 _msthash="51792" _msttexthash="265473">INFORMATIONS CLÉS</h2> <p _msthash="51793" _msttexthash="71452537">Ce cours est conçu pour les professionnels travaillant sur les processus de décentralisation (fiscale), les programmes de réforme du secteur public, la prestation de services publics ou la gestion des finances publiques. Les participants proviennent des gouvernements nationaux, régionaux et locaux ainsi que des donateurs et des organisations de développement.</p> <p _msthash="51794" _msttexthash="34938033">Le cours aura lieu du <strong _istranslated="1">13 au 24 février 2023</strong><strong _istranslated="1"></strong>. La date limite de dépôt des candidatures est fixée au <strong _istranslated="1">6 janvier 2023. </strong>La date limite pour les demandes de bourse MSP est le<strong _istranslated="1"> 11 mars 2022. </strong>Les candidatures pour les bourses OKP ouvriront le <strong _istranslated="1">26 avril</strong> 2022 et se termineront le <strong _istranslated="1">21 juin 2022</strong>. </p> <p _msthash="51795" _msttexthash="35556755">Les frais de cours sont de<strong _istranslated="1"> 3 595 €. </strong>Cela comprend tous les coûts liés à la formation ainsi que les boissons et les déjeuners chauds pendant les jours de formation. <strong _istranslated="1">Des rabais de groupe </strong>sont disponibles si vous participez avec trois collègues ou plus.</p> <p _msthash="51796" _msttexthash="1300143">Cette formation a lieu à La Haye, aux Pays-Bas.</p> <p _msthash="51797" _msttexthash="22453288">Après ce cours, vous recevrez un certificat professionnel d’achèvement de l’Académie de La Haye pour la gouvernance locale.</p> <h2 _msthash="51798" _msttexthash="2231398">OBJECTIFS D’APPRENTISSAGE</h2> <p _msthash="51799" _msttexthash="441987">Ce cours vous aidera à :</p> <p _msthash="51800" _msttexthash="2901678">Évaluer les pratiques de décentralisation fiscale dans votre pays ;</p> <p _msthash="51801" _msttexthash="16845855">Accroître votre compréhension de la gestion financière et de la responsabilité financière à l’échelle locale;</p> <p _msthash="51802" _msttexthash="23835357">Déterminer un équilibre optimal entre les différentes sources de revenus, p. ex. les taxes, les frais d’utilisation et les transferts intergouvernementaux;</p> <p _msthash="51803" _msttexthash="1721057">Concevoir des budgets inclusifs et participatifs;</p> <p _msthash="51804" _msttexthash="7566611">Accroître la transparence et la responsabilité dans la budgétisation et les dépenses des gouvernements locaux.</p> <h2 _msthash="51805" _msttexthash="72618">EXPERTS</h2> <p _msthash="51806" _msttexthash="822211">Experts impliqués dans ce cours:</p> <p><img _mstalt="117585" alt="1641465942798" src="./material-2023-07-12trans_files/1641465942798-252x252.jpg" title="1641465942798"/></p> <p><strong _msthash="51807" _msttexthash="258141">Nicholas Travis</strong></p> <p _msthash="51808" _msttexthash="36248641">Nicholas est un expert des finances publiques dans les États fragiles. Il travaille comme consultant pour la Banque mondiale et possède une vaste expérience dans la gestion des finances publiques et la décentralisation fiscale pour la prestation de services. </p> <p><img _mstalt="96759" alt="bukhoke" src="./material-2023-07-12trans_files/bukhoke.jpg" title="bukhoke"/></p> <p><strong _msthash="51809" _msttexthash="281151">Jennifer Bukhoke</strong></p> <p _msthash="51810" _msttexthash="68249714">Jennifer est conseillère technique en financement du développement local auprès du Fonds d’équipement des Nations Unies (FENU). Elle a plus de 15 ans d’expérience dans l’intégration de la dimension de genre dans les finances locales.</p> <p><img _mstalt="610428" alt="Henri-ten-Broeke-e1574176459175" src="./material-2023-07-12trans_files/Henri-ten-Broeke-e1574176459175-0x252.jpg" title="Henri-ten-Broeke-e1574176459175"/></p> <p><strong _msthash="51811" _msttexthash="252382">Henri ten Broeke</strong></p> <p _msthash="51812" _msttexthash="34848580">Henri est expert fiscal local chez VNG International. Il possède une vaste expérience dans la conception et la mise en œuvre de modèles commerciaux et de solutions informatiques pour les gouvernements locaux et les administrations fiscales nationales.</p> <h2 _msthash="51813" _msttexthash="127309">EXPÉRIENCE</h2> <p _msthash="51814" _msttexthash="161856383">Le cours comprend des visites d’institutions néerlandaises pour en apprendre davantage sur la décentralisation fiscale et les finances locales aux Pays-Bas. Vous participerez également à des exercices d’analyse, à des débats et à un quiz amusant sur les finances municipales. En outre, vous découvrirez les expériences récentes de réformes fiscales locales au Ghana et en Palestine et concevrez une stratégie d’impôt foncier local.</p> <h2>INTRODUCTION</h2> <p>How a country organises its finances, forms the basis for how local authorities govern their cities, towns and villages. Through fiscal decentralisation, local governments have more authority to decide how and where to spend their resources. This enables them to be more responsive to citizens&rsquo; needs.</p> <p>For successful decentralisation, national governments need to design and supervise clear fiscal arrangements that support local service delivery. At the same time, local authorities are challenged to strengthen their financial capacities and use their limited resources in an effective and efficient way.</p> <p>In this course, we will discuss the assignment of expenditure responsibilities to local authorities, intergovernmental transfers and local revenue sources. Moreover, we will address principles of financial accountability and transparency, and exchange examples of inclusive and participatory budgeting. Finally, we will zoom in on financial management at local level and local tax systems.&nbsp;</p> <p>&nbsp;</p> <p><strong>KEY INFORMATION</strong></p> <p><strong>Course Date:&nbsp;<small>(Face-to-face)</small></strong>13 February - 24 February 2023</p> <p><strong>Location:</strong>The Hague, the Netherlands</p> <p><strong>Application deadline:</strong>6th of January 2023</p> <p><strong>Fee:</strong>&euro;3,595</p> <p><a href="https://thehagueacademy.com/course/fiscal-decentralisation-and-local-finance/#">COURSE FULL</a></p> <p><img alt="Melissa van de Bank" src="https://cdn.thehagueacademy.com/2021/07/Melissa-75x0.jpg" title="Melissa van de Bank" /></p> <p><strong>QUESTIONS?</strong></p> <p>Do you have questions about the course content or the application process? Are you interested in a customised course on this topic?</p> <p><a href="mailto:[email protected]">&nbsp;[email protected]</a><a href="tel:+31703738695">&nbsp;070 3738 695</a></p> <p><a href="mailto:[email protected]?subject=Query+for+Melissa+van+de+Bank&amp;body=Regarding%3A+Fiscal+Decentralisation+%26%23038%3B+Local+Finance">CONTACT US</a></p> <p><img alt="Orlando Fusco quote" src="https://cdn.thehagueacademy.com/2021/02/Orlando-Fusco-quote-0x266.png" title="Orlando Fusco quote" /></p> <p>During the course, I learned about best practices and different models of fiscal decentralisation, local tax collection and intergovernmental transfers. These learnings have been crucial for my work increasing the financial management capacities at the local level in Albania.</p> <p>Orlando Fusco, participant 2020, Programme Manager Good Governance Delegation of the European Union to Albania</p> <h2>KEY INFORMATION</h2> <p>This course is designed for professionals working on (fiscal) decentralisation processes, public sector reform programmes, public service delivery or public financial management. Participants come from national, regional and local governments as well as from donor and development organisations.</p> <p>The course will be held on&nbsp;<strong>13&nbsp; &ndash; 24 February&nbsp;</strong><strong>2023</strong>. The deadline for applications is&nbsp;<strong>6 January 2023.&nbsp;</strong>The deadline for MSP scholarship applications is<strong>&nbsp;11 March 2022.&nbsp;</strong>OKP scholarship applications will open on&nbsp;<strong>26 April 2022</strong>&nbsp;and close on&nbsp;<strong>21 June 2022</strong>.&nbsp;</p> <p>The course fee&nbsp;is<strong>&nbsp;&euro; 3,595.&nbsp;</strong>This includes all training related costs as well as drinks and warm lunches during the training days.&nbsp;<strong>Group discounts&nbsp;</strong>are&nbsp;available if you participate with three or more colleagues.</p> <p>This training takes place in The Hague, Netherlands.</p> <p>After this course, you will receive a professional certificate of completion from The Hague Academy for Local Governance.</p> <h2>LEARNING OBJECTIVES</h2> <p>This course will help you:</p> <p>Evaluate fiscal decentralisation practices in your country;</p> <p>Increase your insight into financial management and fiscal accountability at the local level;</p> <p>Identify an optimal balance between the different sources of revenue, e.g. taxes, user fees, and intergovernmental transfers;</p> <p>Design inclusive and participatory budgets;</p> <p>Increase transparency and accountability in local government budgeting and spending.</p> <h2>EXPERTS</h2> <p>Experts that are involved in this course:</p> <p><img alt="1641465942798" src="https://cdn.thehagueacademy.com/2022/10/1641465942798-252x252.jpg" title="1641465942798" /></p> <p><strong>Nicholas Travis</strong></p> <p>Nicholas is an expert on public finance in fragile states. He works as a consultant for the World Bank and has extensive experience in public financial management and fiscal decentralisation for service delivery.&nbsp;</p> <p><img alt="bukhoke" src="https://cdn.thehagueacademy.com/2017/03/bukhoke.jpg" title="bukhoke" /></p> <p><strong>Jennifer Bukhoke</strong></p> <p>Jennifer is a Technical Advisor on local development finance to the United Nations Capital Development Fund (UNCDF). She has more than 15 years of experience in a.o. gender mainstreaming in local finance.</p> <p><img alt="Henri-ten-Broeke-e1574176459175" src="https://cdn.thehagueacademy.com/2021/07/Henri-ten-Broeke-e1574176459175-0x252.jpg" title="Henri-ten-Broeke-e1574176459175" /></p> <p><strong>Henri ten Broeke</strong></p> <p>Henri is a local tax expert at VNG International. He has broad experience with (re)designing and implementing business models and IT-solutions for local governments and national tax administrations.</p> <h2>EXPERIENCE</h2> <p>The course includes visits to Dutch institutions to learn about fiscal decentralisation and local finance in The Netherlands. You will also engage in analytical exercises, debates and a fun municipal finance quiz. Furthermore, you will learn about recent experiences with local tax reforms in Ghana and Palestine, and design a local property tax strategy.</p> None fiscal decentralisation, the Hague Academy for local governance, fiscal decentralization, local taxes, local governments, intergovernmental transfers, local revenue sources https://thehagueacademy.com/course/fiscal-decentralisation-and-local-finance/

international taxation exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="51737" _msttexthash="32845568639">On a beaucoup écrit sur le thème de « l’évasion fiscale » en Australie et au Royaume-Uni. <br _istranslated="1"/> Je me suis limité à ces deux juridictions parce que les deux ont maintenant une règle générale anti-évitement – l’Australie, au niveau fédéral, depuis 1915 et le Royaume-Uni seulement récemment, l’ajout ayant été fait par la Finance Act 2013. <br _istranslated="1"/> Dans ses « Aventures de l’évitement fiscal »1, le regretté Peter Clyne a dit (c.1 p.1) :<br _istranslated="1"/> « La première chose à faire lorsque nous écrivons ou pensons à l’évitement fiscal est d’arrêter de mâcher nos mots. » <br _istranslated="1"/> Je me propose de suivre ses conseils. <br _istranslated="1"/> <br _istranslated="1"/> Lord Denning MR a déclaré dans Re Weston’s Settlement (1968) 3WLR 786 (at794): « L’évasion fiscale est peut-être légale,<br _istranslated="1"/> mais ce n’est pas encore une vertu. » <br _istranslated="1"/> Et le juge Murphy, dans O’Brien v Komesaroff (1982) 150 CLR à 32, a qualifié les stratagèmes d'« évitement fiscal » de l’intimé d'« activités antisociales » 2<br _istranslated="1"/> On tente généralement de définir l’évitement fiscal en le distinguant d’autres activités fiscales telles que la « minimisation fiscale », la « planification fiscale » et l'« évasion fiscale ». <br _istranslated="1"/> Dans l’avant-propos de son livre du juge Pagone intitulé « Tax Avoidance in Australia »3, l’honorable Murray Gleeson A.C., ancien juge en chef de l’Australie, établit une distinction entre la « planification fiscale légitime » d’une part et l'« évitement fiscal illégitime » d’autre part. (En cela, comme en beaucoup de choses, il est, comme on le verra, et de l’avis de l’auteur, correct.) <br _istranslated="1"/> Il ajoute :<br _istranslated="1"/> « L’évasion fiscale était un problème différent, et normalement traité par le droit pénal. » <br _istranslated="1"/> À une exception près, il a encore une fois raison. <br _istranslated="1"/> Dans l’État de Victoria, l’évasion fiscale a été érigée en infraction par la Loi de l’impôt sur le revenu de 1895. Ainsi, l’article 44 de cette loi disposait ce qui suit :<br _istranslated="1"/> 1) « Tout contrat ou engagement conclu ou conclu par acte notarié, écrit ou verbalement avant ou après l’entrée en vigueur de la présente loi entre ou par une ou plusieurs personnes ou sociétés quelles qu’elles soient, qui, en l’absence des dispositions du présent article, soulagerait totalement ou partiellement une personne ou une société du fardeau ou de l’incidence de l’impôt ou de l’obligation de payer tout L’impôt est, dans la mesure où cet accord contractuel ou cet engagement se rapporte à l’impôt ou le couvre, nul et non avenu en totalité et absolument. <br _istranslated="1"/> 2) « Toute personne ou société qui est partie à un tel accord ou engagement contractuel conclu après l’entrée en vigueur de la présente loi se rend coupable d’une infraction et est passible, sur déclaration de culpabilité, d’une peine n’excédant pas cent livres. » <br _istranslated="1"/> 4 <br _istranslated="1"/> Dans le corps de son livre, le juge Pagone (à la p. 6) cite la distinction établie par lord Hoffman entre « l’évitement fiscal inadmissible » et la « minimisation fiscale admissible ». <br _istranslated="1"/> Encore une fois, avec tout le respect que je vous dois, cela se passe bien, même s’il ne faut jamais oublier que les deux sont des activités parfaitement légales. <br _istranslated="1"/> Là où la ligne devient floue, c’est lorsque les juges et les universitaires appliquent des adjectifs à « l’évitement fiscal » en tentant de faire la distinction entre l’évitement fiscal « acceptable » et « inacceptable », l’évitement fiscal « efficace » et « inefficace » et, de façon plus simpliste, l’évitement fiscal « bon » et « mauvais ». <br _istranslated="1"/> De telles distinctions font le jeu des politiciens et des journalistes qui les assistent dans la pratique de la démagogie. <br _istranslated="1"/> Dans son article publié dans BTR (2004) « Defining Taxpayer Responsibility: In support of a General Anti-Avoidance Principle », la professeure Judith Freeman (p. 350) assimile « l’évitement acceptable ».e » avec « planification fiscale ou atténuation ». <br _istranslated="1"/> Lord Hoffman, dans sa conférence de 2005 sur « l’évasion fiscale » (publiée dans (2005) BTR no 2 197 à 204) fait référence à une décision selon laquelle les employés qui ont été payés en éponge de platine qui était instantanément convertible en espèces étaient, aux fins de la CAFE, « payés en argent » et dit (à la p. 205) :<br _istranslated="1"/> « Les juges établissent parfois une distinction entre l’évitement fiscal acceptable, comme l’abandon du tabac, et l’évasion fiscale inacceptable comme les stratagèmes avec une éponge de platine. 5<br _istranslated="1"/> En conclusion, lord Hoffman dit (à la p. 206) :<br _istranslated="1"/> « La leçon, à mon avis, est que l’évitement fiscal au sens d’opérations structurées avec succès pour éviter une taxe que le législateur avait l’intention d’imposer devrait être une contradiction dans les termes. La seule façon pour le Parlement d’exprimer son intention d’imposer une taxe est par une loi qui signifie qu’une telle taxe doit être imposée. Si c’est ce que le Parlement veut dire, il faut faire confiance aux tribunaux pour donner effet à son intention. Toute autre approche nous mènera en territoire dangereux et imprévisible. » <br _istranslated="1"/> <br _istranslated="1"/> Encore une fois, comme on le verra, de l’avis de l’auteur, cette affirmation est correcte en Australie parce que notre loi contient des dispositions anti-évitement – à la fois spécifiques et générales. Par la suite, je me risquerai à penser que la situation devrait maintenant être la même au Royaume-Uni. <br _istranslated="1"/> Dans un article conjoint publié par Oxford University Press le 3 décembre 2012, le professeur Freedman et les professeurs Devereux et Vella (p.5 et suivantes) font référence à l’évasion fiscale « effective ». Son contraire est, vraisemblablement, l’évitement fiscal « inefficace ». <br _istranslated="1"/> Pourtant, tout évitement fiscal n’est-il pas inefficace en vertu d’une loi dont les dispositions ciblent « l’évitement » et le rendent inefficace? <br _istranslated="1"/> Les auteurs semblent arriver plus tard à ce résultat (à la page 6) lorsqu’ils estiment qu'"à proprement parler » un « régime (qui) est efficace ... n’est pas du tout de l’évitement fiscal.</p> "<p _msthash="51688" _msttexthash="5873153"><em _istranslated="1">Note : Cet épisode a été diffusé à l’origine en </em><a _istranslated="1" href="http://www.npr.org/sections/money/2012/07/27/157499893/episode-390-we-set-up-an-offshore-company-in-a-tax-haven"><em _istranslated="1">juillet 2012</em></a><em _istranslated="1">.</em></p> <p>Much has been written on the topic of &ldquo;tax avoidance&rdquo; in Australia and in the United Kingdom.<br /> I have restricted myself to these two jurisdictions because both now have a General Anti-Avoidance Rule &ndash; Australia, federally, since 1915 and the United Kingdom only recently, the addition having been made by the Finance Act 2013.<br /> In his &ldquo;Adventures in Tax Avoidance&rdquo;1 the late Peter Clyne said (c.1 p.1):<br /> &ldquo;The first thing to do when we are writing or thinking about tax avoidance is to stop mincing words.&rdquo;<br /> I propose to follow his counsel.<br /> <br /> Lord Denning MR said in Re Weston&rsquo;s Settlement (1968) 3WLR 786 (at794):<br /> &ldquo;The avoidance of tax may be lawful but it is not yet a virtue.&rdquo;<br /> And Justice Murphy, in O&rsquo;Brien v Komesaroff (1982) 150 CLR at 32 described the respondent&rsquo;s &ldquo;tax avoidance&rdquo; schemes as &ldquo;anti-social activities&rdquo; 2<br /> Attempts are generally made to define tax avoidance by distinguishing it from other tax activities such as &ldquo;tax minimisation&rdquo;, &ldquo;tax planning&rdquo; and &ldquo;tax evasion&rdquo;.<br /> In his foreword to Justice Pagone&rsquo;s book &ldquo;Tax Avoidance in Australia&rdquo;3 the Hon. Murray Gleeson A.C., former Chief Justice of Australia, distinguishes between &ldquo;legitimate tax planning&rdquo; on the one hand and &ldquo;illegitimate tax avoidance&rdquo; on the other. (In this, as in many things, he is, as will be seen, and in the writer&rsquo;s view, correct.)<br /> He adds:<br /> &ldquo;Tax evasion was a different issue, and one normally dealt with by the penal law.&rdquo;<br /> With one Australian exception, he is again correct.<br /> In Victoria, tax avoidance was, by the Income Tax Act 1895, made an offence. Thus s.44 of that Act provided:<br /> (1) &ldquo;Every contract covenant agreement or undertaking made or entered into whether by deed, or in writing, or verbally either before or after the commencement of this Act between or by any person or persons or companies whatsoever which but for the provisions of this section would altogether or partially relieve any person or company from the burden or incidence of the tax or from liability to pay any tax shall so far as such contract covenant agreement or undertaking relates to or covers the tax be wholly and absolutely null and void.&rdquo;<br /> (2) &ldquo;Every person or company who is party to any such contract covenant agreement or undertaking made after the commencement of this Act shall be guilty of an offence and shall on conviction be liable to a penalty not exceeding one hundred pounds&rdquo;. 4<br /> <br /> In the body of his book, Justice Pagone (at p.6) cites Lord Hoffman&rsquo;s distinction between &ldquo;impermissible tax avoidance&rdquo; and &ldquo;permissible tax minimisation&rdquo;.<br /> Again, with respect, this puts it correctly, although it must always be remembered that both are perfectly lawful activities.<br /> Where the line becomes blurred, is when judges and academics apply adjectives to &ldquo;tax avoidance&rdquo; attempting to distinguish between &ldquo;acceptable&rdquo; and &ldquo;unacceptable&rdquo; tax avoidance, &ldquo;effective&rdquo; and &ldquo;ineffective&rdquo; tax avoidance and, more simplistically, &ldquo;good&rdquo; and &ldquo;bad&rdquo; tax avoidance.<br /> Such distinctions play into the hands of politicians, and the journalists who assist them, in the practice of demagogy.<br /> In her paper published in (2004) BTR &ldquo;Defining Taxpayer Responsibility: In support of a General Anti-Avoidance Principle&rdquo;, Professor Judith Freeman (at 350) equates &ldquo;acceptable avoidance&rdquo; with &ldquo;tax planning or mitigation&rdquo;.<br /> Lord Hoffman, in his 2005 lecture on &ldquo;Tax Avoidance&rdquo; (published in (2005) BTR No.2 197 at 204) refers to a decision that employees who were paid in platinum sponge which was instantly convertible into cash were, for PAYE purposes, &ldquo;paid in money&rdquo; and says (at 205):<br /> &ldquo;Judges sometimes draw a distinction between acceptable tax avoidance, like giving up smoking, and unacceptable tax avoidance like schemes with platinum sponge.&rdquo;5<br /> In concluding, Lord Hoffman says (at 206):<br /> &ldquo;The lesson, in my opinion, is that tax avoidance in the sense of transactions successfully structured to avoid a tax which Parliament intended to impose should be a contradiction in terms. The only way in which Parliament can express an intention to impose a tax is by a statute which means that such a tax is to be imposed. If that is what Parliament means, the courts should be trusted to give effect to its intention. Any other approach will lead us into dangerous and unpredictable territory.&rdquo;<br /> <br /> Again, as will be seen, in the writer&rsquo;s view this statement is correct in Australia because our Statute contains anti-avoidance provisions &ndash; both specific and general. I later hazard the view that the position now ought to be the same in the United Kingdom.<br /> In a joint paper published by the Oxford University Press on 3rd December 2012, Professor Freedman and Professors Devereux and Vella (at p.5 et.seq.) refer to &ldquo;effective&rdquo; tax avoidance. Its opposite is, presumably, &ldquo;ineffective&rdquo; tax avoidance.<br /> Yet isn&rsquo;t all tax avoidance ineffective under a Statute with provisions which target &ldquo;avoidance&rdquo; and render it ineffective?<br /> The authors later seem to arrive at this result (at page 6) when they opine that &ldquo;strictly speaking&rdquo; a &ldquo;scheme (which) is effective ... is not tax avoidance at all.&rdquo;</p> None UK, United Kingdom, England, Australia, tax avoidance in UK, GAAR, tax administration, tax avoidance, General Anti- Avoidance Rule, GAAR, https://law.unimelb.edu.au/__data/assets/pdf_file/0009/1585962/2015-TaxAvoidanceAViewfromtheDarkSidebyDavidBloomQC2.pdf

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="51688" _msttexthash="5873153"><em _istranslated="1">Note : Cet épisode a été diffusé à l’origine en </em><a _istranslated="1" href="http://www.npr.org/sections/money/2012/07/27/157499893/episode-390-we-set-up-an-offshore-company-in-a-tax-haven"><em _istranslated="1">juillet 2012</em></a><em _istranslated="1">.</em></p> <p _msthash="51689" _msttexthash="17598971">Les Pandora Papers publiés cette semaine révèlent comment certains dirigeants mondiaux détiendraient des richesses en dehors de leur pays en utilisant des sociétés écrans.</p> <p _msthash="51690" _msttexthash="99316009">Et la nouvelle nous a rappelé l’époque où nous avons créé nos propres sociétés écrans Planet Money. Dans cet épisode, nous plongeons profondément dans le monde des sociétés offshore et des comptes bancaires. Nous créons notre propre entreprise dans un paradis fiscal et nous trouvons l’endroit le plus facile pour enregistrer une <a _istranslated="1" href="http://www.npr.org/news/graphics/2012/07/pm-offshore/offshoredocuments.pdf">entreprise</a> de manière anonyme.</p> <p _msthash="51691" _msttexthash="7350252">Pour en savoir plus sur nos deux sociétés écrans, « Unbelizable Inc. » et « Delawho? LLC », consultez ces épisodes :</p> <ul> <li><a _msthash="51692" _msttexthash="2617615" href="http://www.npr.org/sections/money/2012/09/18/161358307/episode-403-what-can-we-do-with-our-shell-companies">Épisode 403 : Que pouvons-nous faire avec nos sociétés écrans ?</a></li> <li><a _msthash="51693" _msttexthash="5651672" href="http://www.npr.org/sections/money/2012/10/09/162580794/episode-408-how-to-hide-money-from-your-spouse">Épisode 408: Comment cacher de l’argent à votre conjoint</a></li> <li><a _msthash="51694" _msttexthash="4734522" href="http://www.npr.org/sections/money/2012/12/28/168216488/episode-426-the-rest-of-the-story-2012-edition">Épisode 426 : « Le reste de l’histoire » (édition 2012)</a></li> </ul> <p><font _msthash="51695" _mstmutation="1" _msttexthash="1016106"><em _istranslated="1" _mstmutation="1">Musique :</em> « <a _istranslated="1" _mstmutation="1" href="http://links.universalproductionmusic.com/bGcSUK"><em _istranslated="1">Bright Side</em></a><em _istranslated="1" _mstmutation="1"> » et « </em><a _istranslated="1" _mstmutation="1" href="http://links.universalproductionmusic.com/pZslgQ"><em _istranslated="1">Live Twice</em></a></font><em>"</em></p> <p _msthash="51696" _msttexthash="1865851"><em _istranslated="1">Retrouvez-nous : </em><a _istranslated="1" href="http://twitter.com/planetmoney"><em _istranslated="1">Twitter</em></a> / <a _istranslated="1" href="http://www.facebook.com/home.php?ref=home#%21/planetmoney?ref=ts"><em _istranslated="1">Facebook</em></a><em _istranslated="1"> </em> / <a _istranslated="1" href="https://www.instagram.com/planetmoney/"><em _istranslated="1">Instagram</em></a><em _istranslated="1"> / </em><a _istranslated="1" href="https://www.tiktok.com/@planetmoney"><em _istranslated="1">TikTok</em></a><em _istranslated="1"> </em></p> <p _msthash="51697" _msttexthash="2209129"><em _istranslated="1">Abonnez-vous à notre émission sur</em><a _istranslated="1" href="https://itunes.apple.com/us/podcast/planet-money/id290783428?mt=2"><em _istranslated="1"> Apple Podcasts</em></a><em _istranslated="1"> et </em><a _istranslated="1" href="http://one.npr.org/"><em _istranslated="1">NPR One</em></a><em _istranslated="1">.</em></p> <p _msthash="51698" _msttexthash="5870371"><em _istranslated="1">Vous voulez des histoires économiques dans le confort de votre foyer? Abonnez-vous à la </em><a _istranslated="1" href="https://www.npr.org/newsletter/money"><em _istranslated="1">newsletter</em></a><em _istranslated="1">.</em></p> <p><em>Note: This episode originally ran in&nbsp;</em><a href="http://www.npr.org/sections/money/2012/07/27/157499893/episode-390-we-set-up-an-offshore-company-in-a-tax-haven"><em>July 2012</em></a><em>.</em></p> <p>The Pandora Papers released this week reveal how some world leaders allegedly hold wealth outside of their countries through the use of shell companies.</p> <p>And the news reminded us of the time we set up our very own Planet Money shell companies. In this episode, we dive deep into the world of offshore companies and bank accounts. We set up our own&nbsp;<a href="http://www.npr.org/news/graphics/2012/07/pm-offshore/offshoredocuments.pdf">company</a>&nbsp;in a tax haven and we find the easiest place to register a business anonymously.</p> <p>For more about our two shell companies, &quot;Unbelizable Inc.&quot; and &quot;Delawho? LLC,&quot; check out these episodes:</p> <ul> <li><a href="http://www.npr.org/sections/money/2012/09/18/161358307/episode-403-what-can-we-do-with-our-shell-companies">Episode 403: What Can We Do With Our Shell Companies?</a></li> <li><a href="http://www.npr.org/sections/money/2012/10/09/162580794/episode-408-how-to-hide-money-from-your-spouse">Episode 408: How To Hide Money From Your Spouse</a></li> <li><a href="http://www.npr.org/sections/money/2012/12/28/168216488/episode-426-the-rest-of-the-story-2012-edition">Episode 426: &#39;The Rest Of The Story&#39; (2012 Edition</a></li> </ul> <p><em>Music: &quot;</em><a href="http://links.universalproductionmusic.com/bGcSUK"><em>Bright Side</em></a><em>&quot; and &quot;</em><a href="http://links.universalproductionmusic.com/pZslgQ"><em>Live Twice</em></a><em>&quot;</em></p> <p><em>Find us:&nbsp;</em><a href="http://twitter.com/planetmoney"><em>Twitter</em></a><em>&nbsp;/&nbsp;</em><a href="http://www.facebook.com/home.php?ref=home#%21/planetmoney?ref=ts"><em>Facebook</em></a><em>&nbsp;/&nbsp;</em><a href="https://www.instagram.com/planetmoney/"><em>Instagram</em></a><em>&nbsp;/&nbsp;</em><a href="https://www.tiktok.com/@planetmoney"><em>TikTok</em></a></p> <p><em>Subscribe to our show on</em><a href="https://itunes.apple.com/us/podcast/planet-money/id290783428?mt=2"><em>&nbsp;Apple Podcasts</em></a><em>&nbsp;and&nbsp;</em><a href="http://one.npr.org/"><em>NPR One</em></a><em>.</em></p> <p><em>Want economics stories from the comfort of home? Subscribe to the&nbsp;</em><a href="https://www.npr.org/newsletter/money"><em>Newsletter</em></a><em>.</em></p> None Pandora Papers, tax haven, offshore companies, shell companies, shell company, secrecy, bank secrecy, law firm, tax avoidance, tax evasion, tax fraud, https://www.npr.org/2021/10/06/1043746410/we-set-up-an-offshore-company-in-a-tax-haven-classic

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="51649" _msttexthash="14588743">Il y a quelques mois, nous avons <a _istranslated="1" href="http://www.npr.org/blogs/money/2012/07/27/157499893/episode-390-we-set-up-an-offshore-company-in-a-tax-haven" target="_blank">créé quelques sociétés écrans</a> – Unbeliezable, Inc., au Belize, et Delawho? dans le Delaware.</p> <p _msthash="51650" _msttexthash="96743998">Dans l’émission d’aujourd’hui, nous discutons avec des avocats fiscalistes pour essayer de comprendre ce que nous pouvons faire avec nos entreprises. Nous <a _istranslated="1" href="http://www.npr.org/news/graphics/2012/09/pm-offshore/unbelizable.pdf" target="_blank">rédigeons une résolution</a> pour pouvoir aller au Belize rencontrer le faux directeur et le faux actionnaire de notre société. Et nous apprenons que posséder des sociétés fictives dans des paradis fiscaux est beaucoup plus compliqué que nous le pensions.</p> <p>A few months back, we&nbsp;<a href="http://www.npr.org/blogs/money/2012/07/27/157499893/episode-390-we-set-up-an-offshore-company-in-a-tax-haven" target="_blank">set up a couple shell companies</a>&nbsp;&mdash; Unbeliezable, Inc., in Belize, and Delawho? in Delaware.</p> <p>On today&#39;s show, we talk to some tax lawyers to try to figure out what we can do with our companies. We&nbsp;<a href="http://www.npr.org/news/graphics/2012/09/pm-offshore/unbelizable.pdf" target="_blank">draft a resolution</a>&nbsp;so we can go to Belize to meet the fake director and fake shareholder of our company. And we learn owning shell companies in tax havens is a lot more of a hassle than we thought.</p> None use of shell companies, treaty shopping, tax evasion, tax avoidance, bank secrecy, privacy, secrecy, Belize, lawyers, law firms https://www.npr.org/sections/money/2012/09/18/161358307/episode-403-what-can-we-do-with-our-shell-companies

international taxation direct taxes (small business & individual), exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy low databandwith podcast high language proficiency None all <p _msthash="51610" _msttexthash="227782971">Dans cet épisode de International Law Talk, Vikram Chand, rédacteur en chef de Kluwer International Tax Blog, interviewe Philip Baker, avocat à Field Court Tax Chambers. La discussion en podcast est centrée sur l’augmentation de la mobilité des individus au cours des dernières années en raison de la numérisation ainsi que de la pandémie et de l’impact sur le cadre fiscal international existant. Dans le podcast, Vikram et Philip discutent des principaux domaines de pression pour la fiscalité internationale des entreprises ainsi que la fiscalité internationale des particuliers</p> <p>In this episode of International Law Talk,&nbsp;Vikram Chand, Managing Editor of Kluwer International Tax Blog, interviews&nbsp;Philip Baker, Barrister at Field Court Tax Chambers. The podcast discussion centers on the surge in the mobility of individuals in the recent years due to digitalization as well as the pandemic and the impact on the existing international tax framework. In the podcast, Vikram and Philip discuss the key pressure areas for International Corporate Taxation as well as International Individual Taxation</p> None The impact of mobility on the corporate tax residence standard found in domestic law, tax residence, tax residency, tax treaties, mobility, digital nomads, permanent establishments, PE, Taxation of employment income, https://www.wolterskluwer.com/en/expert-insights/mobility-of-individuals-and-its-impact-on-the-international-tax-framework

international taxation domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="51563" _msttexthash="266762834">Dans cet épisode, l’animatrice de Taxcast, <a _istranslated="1" href="http://www.twitter.com/Naomi_Fowler" rel="noreferrer noopener" target="_blank">Naomi Fowler</a>, enquête sur le phénomène des boutiques de bonbons éphémères sur l’un des magasins les plus fréquentés au monde, Oxford Street, et sur les millions manquants en taxes dues. La piste mène à la honte qu’est le processus d’enregistrement des entreprises au Royaume-Uni, faisant du Royaume-Uni un « centre de criminalité » pour tout escroc qui se présente. Et ce n’est pas seulement le Royaume-Uni qui expose ses citoyens à des risques inacceptables en permettant aux criminels, il nuit aussi aux gens du monde entier.</p> <p _msthash="51564" _msttexthash="51168">Avec:</p> <ul> <li _msthash="51565" _msttexthash="7304492"><a _istranslated="1" href="https://twitter.com/greybrow53">Graham Barrow</a>, spécialiste de Companies House, militant anticorruption et animateur du <a _istranslated="1" href="https://twitter.com/dark_files">podcast Dark Money Files</a></li> <li _msthash="51566" _msttexthash="3055624"><a _istranslated="1" href="https://twitter.com/OliverBullough">Oliver Bullough</a>, journaliste, écrivain et militant anti-corruption</li> <li _msthash="51567" _msttexthash="1705106"><a _istranslated="1" href="https://www.twitter.com/naomi_fowler">Naomi Fowler</a>, animatrice et productrice de Taxcast</li> <li _msthash="51568" _msttexthash="5513001"><a _istranslated="1" href="https://twitter.com/Ray_McCann55">Ray McCann</a>, ancien inspecteur des impôts et ancien président du Chartered Institute of Taxation</li> </ul> <p _msthash="51569" _msttexthash="91464191"><em _istranslated="1">« Il est ridicule que vous deviez prendre plus d’identification pour obtenir une carte de bibliothèque pour emprunter un livre que pour créer une société à responsabilité limitée, ce qui est potentiellement un coût pour le contribuable si vous faites faillite, c’est dingue et cela devrait cesser »,</em> <cite _istranslated="1"><a _istranslated="1" href="https://twitter.com/greybrow53" rel="noreferrer noopener" target="_blank">Graham Barrow</a> du podcast <a _istranslated="1" href="https://twitter.com/dark_files" rel="noreferrer noopener" target="_blank">The Dark Money Files</a>.</cite></p> <p _msthash="51570" _msttexthash="277288921"><em _istranslated="1">« Je suis tombé sur une situation où, pour des raisons d’évitement fiscal, des milliers de sociétés étaient créées en même temps, avec la même personne que le directeur. Et dans certains cas, il y avait 2000 sociétés créées le même jour avec la même personne qu’un administrateur, et cela ne levait aucun drapeau. Vous l’entendez tout le temps, vous savez, « oh bien, nous allons apprendre les leçons », mais nous ne semblons jamais vraiment apprendre les leçons. Le scandale suivant est une variation sur un thème du scandale précédent.</em><cite _istranslated="1">L’ancien inspecteur des impôts <a _istranslated="1" href="https://twitter.com/Ray_McCann55" rel="noreferrer noopener" target="_blank">Ray McCann</a></cite></p> <p _msthash="51571" _msttexthash="573305538"><em _istranslated="1">« Comment le Royaume-Uni s’est-il retrouvé au centre de tant de crimes ? C’est incroyablement facile – allez en ligne, allez sur le site Web de Companies House – c’est notre registre des sociétés – payez 12 livres et vous aussi pouvez avoir une société écran. J’en ai enregistré un moi-même – il m’a fallu moins de 24 heures pour recevoir les actes montrant que je possédais l’entreprise. Je l’ai appelé Crooked Crook Crook, ce que j’ai trouvé assez drôle, mais il s’est avéré qu’en fait, j’étais assez peu imaginatif selon les normes des criminels internationaux.</em><cite _istranslated="1">Journaliste et militant anti-corruption, <a _istranslated="1" href="https://twitter.com/OliverBullough" rel="noreferrer noopener" target="_blank">Oliver Bullough</a> </cite></p> <p _msthash="51572" _msttexthash="2298010">Transcription disponible <a _istranslated="1" href="https://taxjustice.net/wp-content/uploads/2022/07/The-Taxcast-Transcript-July-2022.pdf">ici</a> (une partie est automatisée)</p> <p>In this episode Taxcast host&nbsp;<a href="http://www.twitter.com/Naomi_Fowler" rel="noreferrer noopener" target="_blank">Naomi Fowler</a>&nbsp;investigates the phenomenon of pop-up sweet shops on one of the world&rsquo;s busiest shopping locations, Oxford Street and the missing millions in taxes owed. The trail leads to the disgrace that is the UK&rsquo;s company registration process, making the UK &lsquo;Crime Central&rsquo; for any crook who comes along. And it&rsquo;s not just the UK that&rsquo;s exposing its citizens to unacceptable risks by enabling criminals, it&rsquo;s hurting people across the world too.</p> <p>Featuring:</p> <ul> <li><a href="https://twitter.com/greybrow53">Graham Barrow</a>, Companies House specialist, anticorruption campaigner and host of&nbsp;<a href="https://twitter.com/dark_files">the Dark Money Files podcast</a></li> <li><a href="https://twitter.com/OliverBullough">Oliver Bullough</a>, journalist, writer and anti-corruption campaigner</li> <li><a href="https://www.twitter.com/naomi_fowler">Naomi Fowler</a>, Taxcast host and producer</li> <li><a href="https://twitter.com/Ray_McCann55">Ray McCann</a>, former tax inspector and past President of the Chartered Institute of Taxation</li> </ul> <p><em>&ldquo;It is ridiculous that you have to take more identification to get a library card to borrow a book than you do to create a limited liability company, which potentially is a cost to the taxpayer if you go bust, it is bonkers and it should stop&rdquo;</em><cite><a href="https://twitter.com/greybrow53" rel="noreferrer noopener" target="_blank">Graham Barrow</a>&nbsp;of&nbsp;<a href="https://twitter.com/dark_files" rel="noreferrer noopener" target="_blank">The Dark Money Files</a>&nbsp;podcast.</cite></p> <p><em>&ldquo;I came across a situation where for tax avoidance reasons, thousands of companies were being set up at the same time, with the same individual as the director. And in some cases there was 2000 companies being set up in the same day with the same individual as a director, and it wasn&rsquo;t raising any flag. You hear it all the time, you know, &lsquo;oh well, we&rsquo;ll learn the lessons,&rsquo; but we never really seem to learn the lessons. The next scandal is a variation on a theme of the previous scandal.&rdquo;</em><cite>Former tax inspector&nbsp;<a href="https://twitter.com/Ray_McCann55" rel="noreferrer noopener" target="_blank">Ray McCann</a></cite></p> <p><em>&ldquo;How did the UK end up at the centre of so many crimes? It&rsquo;s incredibly easy &ndash; go online, go onto the Companies House website &ndash; that&rsquo;s our company registry &ndash; pay 12 pounds and you too can have a shell company. I registered one myself &ndash; it took me less than 24 hours to receive the deeds showing I owned the company. I called it Crooked Crook Crook which I thought was pretty funny, but it turned out that actually I was being fairly unimaginative by the standards of international criminals.&rdquo;</em><cite>Journalist and anti-corruption campaigner,&nbsp;<a href="https://twitter.com/OliverBullough" rel="noreferrer noopener" target="_blank">Oliver Bullough</a>&nbsp;</cite></p> <p>Transcript available&nbsp;<a href="https://taxjustice.net/wp-content/uploads/2022/07/The-Taxcast-Transcript-July-2022.pdf">here</a>&nbsp;(some is automated)</p> None UK, United Kingdom,business registration, beneficial ownership, ultimate beneficial ownership, business register, shell company, lack of transparency, tax evasion, tax fraud, https://www.thetaxcast.com/crooked-crook-ltd-company-registration-scandals/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="51525" _msttexthash="304037227">Les assemblées annuelles des actionnaires étaient autrefois des affaires assez calmes et ennuyeuses. Mais, comme les inégalités ont explosé avec les profits des entreprises, les AGA deviennent des lieux de protestation. Dans cet épisode, Naomi Fowler s’entretient avec Katie Hepworth du PIRC et Jason Ward de CICTAR au sujet du récent défi lancé à Amazon sur la transparence fiscale des actionnaires. Comment le défi s’est-il déroulé et quel en a été le résultat? Qu’est-ce que cela nous apprend sur les progrès réalisés par rapport à des principes qui, en tant que sociétés, sont de plus en plus importants pour nous?</p> <p>Annual shareholder&rsquo;s meetings used to be pretty staid and boring affairs. But, as inequality has boomed along with corporate profits, AGMs are becoming sites of protest. In this episode&nbsp;Naomi Fowler&nbsp;speaks to&nbsp;Katie Hepworth&nbsp;of&nbsp;PIRC&nbsp;and&nbsp;Jason Ward&nbsp;of&nbsp;CICTAR&nbsp;about the recent challenge to Amazon on tax transparency from shareholders. How did the challenge unfold and what was the result? What does it tell us about progress on principles that as societies are increasingly important to us?</p> None Amazon, digital economy, taxation of source based income, source based income, tax treaties, double tax agreements, royalties, IP, tax transparency, revenue reporting, tax evasion, tax avoidance, https://www.thetaxcast.com/amazons-tax-challenge/

international taxation beps / pillar 1 / pillar 2, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="51486" _msttexthash="58933563">Dans l’édition 117, nous vous emmenons dans le paradis fiscal de Jersey au large des côtes françaises et l’histoire intrusive de la découverte de 333 boîtes de preuves incriminantes de fraude. Ces boîtes ont révélé de vilaines vérités sur ce petit paradis fiscal insulaire qui nous touchent tous.</p> <p>In edition 117 we take you to the tax haven of Jersey off the coast of France and the intruiging story of the discovery of 333 boxes of incriminating evidence of fraud. Those boxes have revealed some ugly truths about this small island tax haven that affect us all.</p> None tax haven, Jersey, beneficial owership, secrecy, register of beneficial ownership, small island tax haven, lawyers, law firms, banks, financial services, https://www.thetaxcast.com/jerseys-pandoras-boxes-117/

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith podcast high language proficiency None all <p _msthash="51431" _msttexthash="297882">Dans cet épisode :</p> <ul> <li _msthash="51432" _msttexthash="223767063">L’Irlande ne compte que 0,1% de la population mondiale, mais elle est devenue l’un des plus grands paradis fiscaux de la planète. Qu’est-ce que cela signifie pour les Irlandais et leur chemin à parcourir ? <a _istranslated="1" href="https://www.twitter.com/Naomi_Fowler" rel="noreferrer noopener" target="_blank">Naomi Fowler</a> s’entretient avec les auteurs d’un nouveau livre <a _istranslated="1" href="https://www.plutobooks.com/9780745345314/tax-haven-ireland/"><strong _istranslated="1">TAX HAVEN IRELAND.</strong></a> (Il y a une offre spéciale pour les auditeurs de Taxcast pour la version de poche ou la version ebook, où que vous soyez dans le monde. Rendez-vous sur PLuto Books, <a _istranslated="1" href="https://www.plutobooks.com/9780745345314/tax-haven-ireland/">le site de l’éditeur</a> et entrez le code <strong _istranslated="1">TAX40</strong>).</li> <li _msthash="51433" _msttexthash="71344130">Aussi: nous discutons du dernier rapport annuel du Tax Justice Network sur l’état de la justice fiscale. Vous pouvez vérifier comment votre pays menace <em _istranslated="1">les</em> autres, et / ou comment il <em _istranslated="1">souffre</em> aux mains d’autres pays délinquants ici: <a _istranslated="1" href="https://taxjustice.net/reports/the-state-of-tax-justice-2021/">https://taxjustice.net/reports/the-state-of-tax-justice-2021/</a></li> <li _msthash="51434" _msttexthash="6662760">Une transcription automatisée de l’émission est disponible <a _istranslated="1" href="https://taxjustice.net/wp-content/uploads/2021/11/TaxcastTranscript_Nov_21.pdf">ici</a>.</li> </ul> <p><strong _msthash="51435" _msttexthash="51168">Avec:</strong></p> <ul> <li _msthash="51436" _msttexthash="39189566">Auteurs de <a _istranslated="1" href="https://www.plutobooks.com/9780745345314/tax-haven-ireland/">Tax Haven Ireland</a>, Kieran Allen de la School of Sociology, University College Dublin et Brian O Boyle, professeur d’économie au St Angela’s College.</li> <li _msthash="51437" _msttexthash="825214"><a _istranslated="1" href="https://www.twitter.com/alexcobham">Alex Cobham</a> du Tax Justice Network</li> <li _msthash="51438" _msttexthash="10812802">Pooja Rangaprasad, Directrice, Politiques et plaidoyer, Financement du développement, Société pour le développement international</li> <li _msthash="51439" _msttexthash="2463825"><a _istranslated="1" href="http://www.twitter.com/naomi_fowler">Naomi Fowler</a> du Tax Justice Network, productrice et animatrice</li> </ul> <p><em _msthash="51440" _msttexthash="194233416">« Nous voulons mettre en lumière la vraie nature du capitalisme irlandais et la vraie nature de l’establishment irlandais – effectivement, l’échec du capitalisme irlandais. Au centre de tout cela se trouvait un énorme paradis fiscal et il est devenu de plus en plus clair pour nous, surtout lorsque nous avons commencé à examiner les statistiques officielles, qu’il y avait une énorme histoire à raconter. Nous devons exposer ce qui est un système terrible en termes de développement humain. »</em></p> <p _msthash="51441" _msttexthash="1156181">~ Brian O Boyle, auteur de Tax Haven Ireland</p> <p> </p> <p><em _msthash="51442" _msttexthash="169432939">« C’est un jeu de dupes, je veux dire que c’est un modèle de développement qui est promu à travers le monde, vous savez, mettre en place une zone franche d’exportation, mettre en place un centre de services financiers. Mais comme tous les pays le font, il y a une sorte de course vers le bas où vous devez offrir encore plus d’incitations fiscales, plus de déréglementation. Et en fin de compte, c’est un jeu de perdant. »</em></p> <p _msthash="51443" _msttexthash="1158274">~ Kieran Allen, auteur de Tax Haven Ireland</p> <p> </p> <p><em _msthash="51444" _msttexthash="343207735">« L’une des choses que nous entendons assez souvent est en quelque sorte ce cadrage de l’ONU par rapport à l’OCDE, que je trouve toujours assez étrange en termes de cadrage parce que l’organe fiscal et la convention des Nations Unies ne visent pas à empêcher les organismes à composition limitée de faire le travail, il s’agit simplement d’établir un processus de négociation mondiale fondé sur des principes sur la fiscalité qui est inclusif. transparente et centrée sur les engagements en faveur des droits de l’homme et de l’égalité des sexes ».</em></p> <p _msthash="51445" _msttexthash="10987236">~ Pooja Rangaprasad, Directrice, Politiques et plaidoyer, Financement du développement, Société pour le développement international</p> <p> </p> <p><em _msthash="51446" _msttexthash="1021315139">« D’une certaine manière, vous pouvez le lire [le rapport State of Tax Justice 2021] comme un conseil de désespoir. Vous savez, nous constatons cette année que les pays membres de l’OCDE, les pays les plus riches et les plus puissants du monde, sont responsables de plus des trois quarts des pertes fiscales imposées à l’échelle mondiale. Et c’est l’organe que le G20 a mandaté pour trouver la solution aux problèmes fiscaux internationaux auxquels nous sommes confrontés. Mais nous ne devrions pas nous sentir découragés. Nous avons présenté avec le mouvement mondial pour la justice fiscale un ensemble de propositions politiques. L’une d’entre elles consiste à s’éloigner de l’OCDE et à se tourner vers un organe intergouvernemental chargé d’établir des règles fiscales véritablement inclusives sous les auspices des Nations Unies. Cela a ouvert les portes à l’idée. J’espère que le G77 ressentira le soutien très fort du mouvement. »</em></p> <p _msthash="51447" _msttexthash="1346670">~ Alex Cobham, Réseau pour la justice fiscale</p> <p>In this episode:</p> <ul> <li>Ireland only has 0.1% of the world&rsquo;s population, but they became one of the biggest tax havens on the planet. What&rsquo;s that meant for Irish people, and their road ahead?&nbsp;<a href="https://www.twitter.com/Naomi_Fowler" rel="noreferrer noopener" target="_blank">Naomi Fowler</a>&nbsp;speaks with authors of a new book&nbsp;<a href="https://www.plutobooks.com/9780745345314/tax-haven-ireland/"><strong>TAX HAVEN IRELAND</strong></a>. (There&rsquo;s a special deal for Taxcast listeners for the paperback or the ebook version, wherever you are in the world. Go to PLuto Books, the&nbsp;<a href="https://www.plutobooks.com/9780745345314/tax-haven-ireland/">publisher&rsquo;s website</a>&nbsp;and enter the code&nbsp;<strong>TAX40</strong>).</li> <li>Also: we discuss the latest Tax Justice Network&rsquo;s annual State of Tax Justice report. You can check out how&nbsp;<em>your</em>&nbsp;country threatens others, and/or how it&nbsp;<em>suffers</em>&nbsp;at the hands of other offender nations here:&nbsp;<a href="https://taxjustice.net/reports/the-state-of-tax-justice-2021/">https://taxjustice.net/reports/the-state-of-tax-justice-2021/</a></li> <li>An automated transcript of the show is available&nbsp;<a href="https://taxjustice.net/wp-content/uploads/2021/11/TaxcastTranscript_Nov_21.pdf">here</a>.</li> </ul> <p><strong>Featuring:</strong></p> <ul> <li>Authors of&nbsp;<a href="https://www.plutobooks.com/9780745345314/tax-haven-ireland/">Tax Haven Ireland</a>, Kieran Allen of the School of Sociology, University College Dublin&nbsp;and Brian O Boyle,&nbsp;lecturer in economics at St Angela&rsquo;s College.</li> <li><a href="https://www.twitter.com/alexcobham">Alex Cobham</a>&nbsp;of the Tax Justice Network</li> <li>Pooja Rangaprasad, Director, Policy and Advocacy, Financing for Development, Society for International Development</li> <li><a href="http://www.twitter.com/naomi_fowler">Naomi Fowler</a>&nbsp;of the Tax Justice Network, producer and host</li> </ul> <p><em>&ldquo;We want to bring the true nature of Irish capitalism and the true nature of the Irish establishment into the light &ndash; effectively, the failure of Irish capitalism. At the centre of the whole thing was an enormous tax haven and it just became more and more clear to us, especially when we started to look at the official statistics, that there was an enormous story to be told. We need to expose what is an awful system in terms of human development.&rdquo;</em></p> <p>~ Brian O Boyle, Tax Haven Ireland author</p> <p>&nbsp;</p> <p><em>&ldquo;It&rsquo;s a fool&rsquo;s game, I mean this is a model of development that&rsquo;s promoted across the world, you know, set up an export processing zone, set up a financial services centre. But as every country&rsquo;s doing that, there&rsquo;s a sort of race to the bottom where you have to offer some even more tax incentives, more deregulation. And ultimately it&rsquo;s a loser&rsquo;s game.&rdquo;</em></p> <p>~ Kieran Allen, Tax Haven Ireland author</p> <p>&nbsp;</p> <p><em>&ldquo;One of the things we hear quite often is sort of this framing of UN versus OECD, which I always find quite strange in terms of framing because the UN tax body and convention isn&rsquo;t about stopping limited membership bodies from the work that they&rsquo;re doing, it is simply about establishing a principled process of global negotiations on tax that is inclusive, transparent, and centred around commitments to human rights and gender equality.&rdquo;</em></p> <p>~ Pooja Rangaprasad, Director, Policy and Advocacy, Financing for Development, Society for International Development</p> <p>&nbsp;</p> <p><em>&ldquo;In some ways you can read it [the State of Tax Justice report 2021] as a counsel of despair. You know, we find this year that the member countries of the OECD, the richest and most powerful countries in the world are responsible for more than three quarters of the tax losses imposed globally. And this is the body that the G20 has mandated to find the solution to the international tax problems we face. But we shouldn&rsquo;t feel disheartened. We brought forward with the global movement for tax justice a set of policy proposals. One of them is to move away from the OECD and towards an intergovernmental body to set tax rules in a genuinely inclusive way under the auspices of the United Nations. It kicked the doors open to the idea. I hope the G77 feel the very strong support of the movement.&rdquo;</em></p> <p>~ Alex Cobham, Tax Justice Network</p> None Ireland, tax haven, low corporate tax, tax treaty, tax treaties, double tax agreements, treaty shopping, royalties, service fees, marketing, IP, intellectual property, https://www.thetaxcast.com/tax-haven-ireland-116/

domestic taxation domestic revenue mobilisation & external debt, gender & tax, tax administration / management / it, tax & the informal economy, tax compliance, tax policy & future trends, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="51393" _msttexthash="1111921941">Ce cours, présenté par l’Institut pour le développement des capacités, explique la pertinence macroéconomique du développement financier et de l’inclusion. Commençant par une analyse qui définit le rôle de la finance dans l’économie, le cours présente un cadre pour le développement des marchés financiers; identifier les principaux acteurs et instruments, ainsi que mettre en évidence les obstacles qui pourraient entraver le développement de ces marchés ainsi que les politiques qui encouragent le développement des marchés financiers. Le cours présente l’inclusion financière en tant que dimension intégrale du développement financier, une perspective qui n’a reçu d’attention que récemment. Le cours passe en revue les indicateurs actuellement utilisés pour mesurer l’inclusion financière, son impact macroéconomique et les principales stratégies politiques généralement poursuivies pour encourager l’inclusion. Le cours utilise des études de cas approfondies, des travaux de groupe et des ateliers pour s’assurer que les participants acquièrent une expérience pratique utile à leur travail. </p> <p>This course, presented by the Institute for Capacity Development, explains the macroeconomic relevance of financial development and inclusion. Beginning with an analysis that defines the role of finance in the economy, the course presents a framework for financial market development; identifying the main players and instruments, as well as highlighting the obstacles that could impede the development of such markets as well as policies that encourage the development of financial markets. The course introduces financial inclusion as an integral dimension of financial development&mdash;a perspective that has only recently received attention. The course reviews the indicators currently used to measure financial inclusion, its macroeconomic impact, and the main policy strategies usually pursued to encourage inclusion. The course makes use of extensive case studies, groupwork and workshops to ensure that participants are gain practical experience that is useful for to their jobs.&nbsp;</p> None IMF, financial development and inclusion, inclusion, tax and gender, development of financial markets, finance sector, access to capital, access to finance, public policy, fiscal policy, central banks, https://www.imf.org/en/Capacity-Development/Training/ICDTC/Courses/FDFI

domestic taxation business models basis for taxation, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), international tax planning, tax audit, tax compliance, taxation in the digital economy high databandwidth webinar/lecture high language proficiency None all <p _msthash="51348" _msttexthash="251317170">La fiscalité indirecte est un domaine très commercial, en constante évolution et extrêmement vaste. Le développement rapide du commerce électronique, le Brexit et les conflits commerciaux ont tous un impact sur la circulation des produits et services à travers le monde et sur la façon dont ils sont prélevés. C’est pourquoi, dans le climat des affaires actuel, il est crucial de comprendre les implications fiscales des activités transfrontalières. Lors de notre dernier webinaire, les panélistes de HLB fournissent des mises à jour et des analyses sur les tendances actuelles des entreprises internationales et leur impact sur la fiscalité indirecte. </p> <p _msthash="51349" _msttexthash="244543">Haut-parleurs:</p> <ul> <li _msthash="51350" _msttexthash="2418793">Alexander Schallock, conseiller fiscal agréé, HLB Stuckmann</li> <li _msthash="51351" _msttexthash="2368834">Lloyd Newton, directeur fiscal, Schwartz Levitsky Feldman LLP</li> <li _msthash="51352" _msttexthash="1121783">Robert Facer, directeur de la TVA, Menzies</li> <li _msthash="51353" _msttexthash="2045680">Stacey Roberts, directrice régionale de SALT, Eide Bailly</li> </ul> <p> </p> <p> </p> <p> </p> <p _msthash="51354" _msttexthash="3697408"><a _istranslated="1" href="https://www.hlb.global/tag/global/">Global</a><a _istranslated="1" href="https://www.hlb.global/tag/hlb-tax-news/">HLB Tax News</a><a _istranslated="1" href="https://www.hlb.global/tag/indirect-tax/">Fiscalité indirecte</a><a _istranslated="1" href="https://www.hlb.global/tag/risk-regulation/">Risque et réglementation</a><a _istranslated="1" href="https://www.hlb.global/tag/tax/">Fiscalité</a></p> <p>Indirect tax is a highly commercial, ever-changing and extremely wide-ranging field.&nbsp;Fast-paced e-commerce development, Brexit and trade-conflict all impact the movement of products and services across the world and how those are levied.&nbsp;That&rsquo;s&nbsp;why within today&rsquo;s business climate, understanding the tax implications of cross-border business is crucial.&nbsp;On our latest webinar, HLB&nbsp;panelists provide updates and analysis&nbsp;on current international business trends and their impact on indirect taxation.&nbsp; &nbsp;</p> <p>Speakers:</p> <ul> <li>Alexander Schallock, Certified Tax Adviser, HLB Stuckmann</li> <li>Lloyd Newton, Tax Principal, Schwartz Levitsky Feldman LLP</li> <li>Robert Facer, VAT Director, Menzies</li> <li>Stacey Roberts, Regional SALT Director, Eide Bailly</li> </ul> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p><a href="https://www.hlb.global/tag/global/">Global</a><a href="https://www.hlb.global/tag/hlb-tax-news/">HLB Tax News</a><a href="https://www.hlb.global/tag/indirect-tax/">Indirect Tax</a><a href="https://www.hlb.global/tag/risk-regulation/">Risk &amp; regulation</a><a href="https://www.hlb.global/tag/tax/">Tax</a></p> None HLB, indirect taxes, European Union, EU, cross border transactions, BREXIT, cross-border trade, VAT, GST, indirect tax, sales tax, supply chain, https://www.hlb.global/hlb-international-tax-webinar-eps-5-keeping-up-with-the-latest-in-indirect-taxation/

domestic taxation environmental taxes, gender & tax, indirect tax (vat gst & others), tax administration / management / it, tax justice / human rights, tax policy & future trends low databandwith publication high language proficiency None all <h2 _msthash="51291" _msttexthash="4441138">Documents de travail de l’OCDE sur la fiscalité</h2> <p _msthash="51292" _msttexthash="62265190">Documents de travail du Centre de politique et d’administration fiscales de l’OCDE qui couvrent l’ensemble des travaux du Centre sur la fiscalité, en mettant l’accent sur les questions liées à la politique fiscale.</p> <p _msthash="51293" _msttexthash="329511"><strong _istranslated="1">Anglais</strong>, <a _istranslated="1" href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en?mlang=fr">Français</a></p> <ul> <li _msthash="51294" _msttexthash="1397058"><a _istranslated="1" href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en#">En savoir plus sur</a> <img _istranslated="1" _mstalt="142935" alt="arrow down" src="./material-2023-07-12trans_files/arrow-down.png"/>la liste déroulante Toggle</li> </ul> <ul> <li _msthash="51295" _msttexthash="383201">ISSN: 22235558 (en ligne)</li> <li> </li> <li><a _msthash="51296" _msttexthash="593736" href="https://doi.org/10.1787/22235558">https://doi.org/10.1787/22235558</a></li> </ul> <p _msthash="51297" _msttexthash="4186">.</p> <ul> <li> <p><a _msthash="51298" _msttexthash="471926" href="https://www.oecd-ilibrary.org/rss/content/collection/22235558/latest?fmt=rss">Abonnez-vous au flux RSS</a></p> <a _msthash="51299" _msttexthash="471926" href="https://www.oecd-ilibrary.org/rss/content/collection/22235558/latest?fmt=rss">Abonnez-vous au flux RSS</a></li> </ul> <h2 _msthash="51300" _msttexthash="1244334">Réévaluation de la régressivité de la TVA</h2> <p _msthash="51301" _msttexthash="5203442309">Cet article réévalue la conclusion souvent avancée selon laquelle la TVA est régressive, en s’appuyant sur des modèles de microsimulation fiscale construits pour un nombre sans précédent de 27 pays de l’OCDE. Le document évalue d’abord les approches méthodologiques concurrentes utilisées dans les études distributives précédentes, en soulignant l’impact de distorsion des schémas d’épargne sur l’analyse transversale lorsque les charges de TVA sont mesurées par rapport au revenu. Comme l’a fait valoir l’IFS (2011), la mesure des charges de TVA par rapport aux dépenses – supprimant ainsi l’influence des économies – est susceptible de fournir une image plus significative de l’impact distributif de la TVA. Sur cette base, la TVA est à peu près proportionnelle ou légèrement progressive dans la plupart des 27 pays de l’OCDE examinés. Néanmoins, les résultats pour un petit nombre de pays montrent que les systèmes de TVA à large assiette qui ont peu de taux réduits ou d’exonérations de TVA peuvent produire un faible degré de régressivité. Les résultats montrent également que même une TVA à peu près proportionnelle peut encore avoir des implications importantes en matière d’équité pour les pauvres, ce qui peut plonger certains ménages dans la pauvreté. Cela souligne l’importance d’assurer la progressivité du système fiscal-social dans son ensemble afin de compenser les ménages pauvres pour la perte de pouvoir d’achat due au paiement de la TVA. Dans le contexte plus large de la crise de la COVID-19, les conclusions du document suggèrent qu’il pourrait être possible dans de nombreux pays de réformer la TVA pour aider à répondre aux besoins de recettes, car ces recettes pourraient être générées avec des effets distributifs moins importants qu’on ne le pensait auparavant. Bien que les taux normaux de TVA soient élevés dans de nombreux pays, les données de l’OCDE montrent qu’il est possible d’élargir les assiettes de la TVA. Néanmoins, toute augmentation de la TVA, y compris les mesures d’élargissement de l’assiette de la TVA qui ont une incidence sur les pauvres, devrait s’accompagner de mesures de compensation pour les ménages les plus pauvres, telles que des crédits d’impôt ciblés ou des paiements de prestations.</p> <p><a _msthash="51302" _msttexthash="61581" href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en#">Moins</a></p> <p><strong _msthash="51303" _msttexthash="93132">Anglais</strong></p> <ul> <li _msthash="51304" _msttexthash="1397058"><a _istranslated="1" href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en#">En savoir plus sur</a> <img _istranslated="1" _mstalt="142935" alt="arrow down" src="./material-2023-07-12trans_files/arrow-down.png"/>la liste déroulante Toggle</li> </ul> <p _msthash="51305" _msttexthash="86973770">JEL: H22: Economie publique / Fiscalité, subventions et recettes / Fiscalité et subventions: incidence; H24: Économie publique / Fiscalité, subventions et recettes / revenus personnels et autres impôts et subventions non commerciaux; H23: Economie publique / Fiscalité, subventions et recettes / Fiscalité et subventions: externalités; Effets redistributifs; Taxes et subventions environnementales</p> <ul> <li _msthash="51306" _msttexthash="438685">Cliquez pour accéder :</li> <li> <p><a _msthash="51307" _msttexthash="865462" href="https://www.oecd-ilibrary.org/deliver/b76ced82-en.pdf?itemId=%2Fcontent%2Fpaper%2Fb76ced82-en&amp;mimeType=pdf" target="_blank">Cliquez pour télécharger PDF - 2.41MB</a></p> <a _msthash="51308" _msttexthash="29562" href="https://www.oecd-ilibrary.org/deliver/b76ced82-en.pdf?itemId=%2Fcontent%2Fpaper%2Fb76ced82-en&amp;mimeType=pdf" target="_blank">.PDF</a></li> </ul> <h2>OECD Taxation Working Papers</h2> <p>Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre&rsquo;s work on taxation with the main focus on tax policy related issues.</p> <p><strong>English</strong>,&nbsp;<a href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en?mlang=fr">French</a></p> <ul> <li><a href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en#">More On</a>&nbsp;<img alt="arrow down" src="https://www.oecd-ilibrary.org/images/instance/arrow-down.png" />Toggle Dropdown</li> </ul> <ul> <li>ISSN: 22235558 (online)</li> <li>&nbsp;</li> <li><a href="https://doi.org/10.1787/22235558">https://doi.org/10.1787/22235558</a></li> </ul> <p>.</p> <ul> <li> <p><a href="https://www.oecd-ilibrary.org/rss/content/collection/22235558/latest?fmt=rss">Subscribe to the RSS feed</a></p> <a href="https://www.oecd-ilibrary.org/rss/content/collection/22235558/latest?fmt=rss">Subscribe to the RSS feed</a></li> </ul> <h2>Reassessing the regressivity of the VAT</h2> <p>This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous distributional studies, highlighting the distorting impact of savings patterns on cross-sectional analysis when VAT burdens are measured relative to income. As argued by IFS (2011), measuring VAT burdens relative to expenditure &ndash; thereby removing the influence of savings &ndash; is likely to provide a more meaningful picture of the distributional impact of the VAT. On this basis, the VAT is found to be either roughly proportional or slightly progressive in most of the 27 OECD countries examined. Nevertheless, results for a small number of countries highlight that broad-based VAT systems that have few reduced VAT rates or exemptions can produce a small degree of regressivity. Results also show that even a roughly proportional VAT can still have significant equity implications for the poor &ndash; potentially pushing some households into poverty. This emphasises the importance of ensuring the progressivity of the tax-benefit system as a whole in order to compensate poor households for the loss in purchasing power from paying VAT. In the broader context of the COVID-19 crisis, the findings of the paper suggest there may be scope in many countries for VAT reform to help address revenue needs, as this revenue may be generated with less significant distributional effects than previously thought. While standard VAT rates are high in many countries, OECD evidence shows that scope exists to broaden VAT bases. Nevertheless, any VAT increases, including VAT base broadening measures that impact the poor, should be accompanied by compensation measures for poorer households, such as targeted tax credits or benefit payments.</p> <p><a href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en#">Less</a></p> <p><strong>English</strong></p> <ul> <li><a href="https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en#">More On</a>&nbsp;<img alt="arrow down" src="https://www.oecd-ilibrary.org/images/instance/arrow-down.png" />Toggle Dropdown</li> </ul> <p>JEL:&nbsp;H22: Public Economics / Taxation, Subsidies, and Revenue / Taxation and Subsidies: Incidence; H24: Public Economics / Taxation, Subsidies, and Revenue / Personal Income and Other Nonbusiness Taxes and Subsidies; H23: Public Economics / Taxation, Subsidies, and Revenue / Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies</p> <ul> <li>Click to access:</li> <li> <p><a href="https://www.oecd-ilibrary.org/deliver/b76ced82-en.pdf?itemId=%2Fcontent%2Fpaper%2Fb76ced82-en&amp;mimeType=pdf" target="_blank">Click to download PDF&nbsp;- 2.41MB</a></p> <a href="https://www.oecd-ilibrary.org/deliver/b76ced82-en.pdf?itemId=%2Fcontent%2Fpaper%2Fb76ced82-en&amp;mimeType=pdf" target="_blank">PDF</a></li> </ul> None Fiscal policy, tax policy, equity, poverty, gender and tax, Public Economics, Tax policy, Subsidies, and Revenue, Personal Income tax, other taxes Taxes, Public Economics, Taxation, Subsidies, Revenue, Taxation and Subsidies, Externalities, Redistributive Effects, Environmental Taxes, environmental Subsidies, regressive, indirect taxes, compensation, redistribution, https://www.oecd-ilibrary.org/taxation/reassessing-the-regressivity-of-the-vat_b76ced82-en

domestic taxation domestic revenue mobilisation & external debt, foreign direct investment, tax policy & future trends high databandwidth course high language proficiency None all <p><img _mstalt="60073" alt="image" src="./material-2023-07-12trans_files/edcastdefault.png" style="height:439px; width:740px" title="image"/></p> <hr/> <p _msthash="51236" _msttexthash="11711583">Débloquer l’investissement et le financement dans les marchés émergents et les économies en développement (EMDE) (à votre rythme)</p> <hr/> <h2 _msthash="51237" _msttexthash="2623218">À propos de l’Open Learning Campus</h2> <p _msthash="51238" _msttexthash="187774561">Tous les utilisateurs enregistrés d’OLC peuvent ressentir son impact des nouvelles fonctionnalités. Si vous êtes déjà inscrit à OLC, vous pouvez vous connecter directement au nouveau système. Si vous êtes un nouvel utilisateur, inscrivez-vous pour profiter des opportunités d’apprentissage dynamique du GBM afin d’approfondir vos connaissances et vos compétences sur une variété de sujets liés au développement. Par exemple, vous aurez accès à des ressources opportunes telles que :</p> <ol> <li _msthash="51239" _msttexthash="859846">Ted aime les conversations vidéo</li> <li _msthash="51240" _msttexthash="92391">Balados</li> <li _msthash="51241" _msttexthash="3291925">Apprentissages formels (c.-à-d. cours auto-rythmés/cours animés/MOOC)</li> <li _msthash="51242" _msttexthash="1727869">Événements en direct et échanges de connaissances</li> <li _msthash="51243" _msttexthash="528138">Communautés de pratique</li> </ol> <p _msthash="51244" _msttexthash="23597717">Vous aurez accès à un vaste catalogue de ressources à travers lequel vous pourrez rechercher et découvrir du matériel d’apprentissage pertinent.</p> <hr/> <h2 _msthash="51245" _msttexthash="933894">Comment accéder au contenu du cours</h2> <p _msthash="51246" _msttexthash="10858211">Pour accéder au contenu du cours, veuillez suivre les étapes d’inscription ci-dessous:</p> <ol> <li _msthash="51247" _msttexthash="736047">Ouvrir https://wbg.edcast.com/</li> <li _msthash="51248" _msttexthash="16962075">Accédez à « Pas de compte? » et sélectionnez « Créer un! ». Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="51249" _msttexthash="21846929">Entrez le code que vous avez reçu par e-mail dans le champ « Entrer le code ». Sélectionnez « Se connecter » pour passer à l’étape suivante.</li> <li _msthash="51250" _msttexthash="23689263">Remplissez vos nom et prénom et sélectionnez une langue de communication préférée. Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="51251" _msttexthash="23797917">Sélectionnez jusqu’à cinq objectifs d’apprentissage. Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="51252" _msttexthash="16461237">Sélectionnez jusqu’à cinq compétences. Sélectionnez « Suivant » pour passer à l’étape suivante.</li> <li _msthash="51253" _msttexthash="17892342">Félicitations et bienvenue à OLC! Sélectionnez « First Things First » pour commencer votre parcours d’apprentissage !</li> </ol> <p><img alt="image" src="https://www.worldbank.org/content/vdam/olc/images/edcastdefault.png" style="height:439px; width:740px" title="image" /></p> <hr /> <p>Unlocking Investment and Finance in Emerging Markets and Developing Economies (EMDEs) (Self-Paced)</p> <hr /> <h2>About Open Learning Campus</h2> <p>All registered users of OLC can experience its impact of new features. If you are already registered with OLC you can directly sign in to the new system. If you are a new user then do register to avail of the dynamic learning opportunities from WBG to deepen your knowledge and skills on a variety of development related topics. For example, you will have access to timely resources such as:</p> <ol> <li>Ted like video talks</li> <li>Podcasts</li> <li>Formal learnings (i.e., Self-paced courses/Facilitated Courses/MOOCs)</li> <li>Live events and Knowledge Exchanges</li> <li>Communities of Practice</li> </ol> <p>You will have access to an extensive catalog of resources through which you can search and discover relevant learning materials.</p> <hr /> <h2>How to Access the Course Content</h2> <p>To access the course content, please follow the below registration steps:</p> <ol> <li>Open https://wbg.edcast.com/</li> <li>Navigate to &ldquo;No account?&rdquo; and select &ldquo;Create one!&rdquo;. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Enter the code that you received via email at the &ldquo;Enter Code&rdquo; field. Select &ldquo;Sign in&rdquo; to continue with the next step.</li> <li>Fill in your First and Last Names and select a preferred communication language. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Select up to five learning goals. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Select up to five skills. Select &ldquo;Next&rdquo; to continue with the next step.</li> <li>Congratulations and welcome to OLC!&nbsp;Select &quot;First Things First&quot; to start your learning journey!</li> </ol> None Acessing finance, developing countries, Investment, Foreign Investment, Finance in Emerging Markets, Developing Economies, https://www.worldbank.org/en/olc/course/58070

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), international tax planning, tax treaties medium databandwith database low language proficiency <p _msthash="51650" _msttexthash="96743998">Dans l’émission d’aujourd’hui, nous discutons avec des avocats fiscalistes pour essayer de comprendre ce que nous pouvons faire avec nos entreprises. Nous <a _istranslated="1" href="http://www.npr.org/news/graphics/2012/09/pm-offshore/unbelizable.pdf" target="_blank">rédigeons une résolution</a> pour pouvoir aller au Belize rencontrer le faux directeur et le faux actionnaire de notre société. Et nous apprenons que posséder des sociétés fictives dans des paradis fiscaux est beaucoup plus compliqué que nous le pensions.</p>" <p _msthash="51610" _msttexthash="227782971">Dans cet épisode de International Law Talk, Vikram Chand, rédacteur en chef de Kluwer International Tax Blog, interviewe Philip Baker, avocat à Field Court Tax Chambers. La discussion en podcast est centrée sur l’augmentation de la mobilité des individus au cours des dernières années en raison de la numérisation ainsi que de la pandémie et de l’impact sur le cadre fiscal international existant. Dans le podcast, Vikram et Philip discutent des principaux domaines de pression pour la fiscalité internationale des entreprises ainsi que la fiscalité internationale des particuliers</p> "<p _msthash="51563" _msttexthash="266762834">Dans cet épisode, l’animatrice de Taxcast, <a _istranslated="1" href="http://www.twitter.com/Naomi_Fowler" rel="noreferrer noopener" target="_blank">Naomi Fowler</a>, enquête sur le phénomène des boutiques de bonbons éphémères sur l’un des magasins les plus fréquentés au monde, Oxford Street, et sur les millions manquants en taxes dues. La piste mène à la honte qu’est le processus d’enregistrement des entreprises au Royaume-Uni, faisant du Royaume-Uni un « centre de criminalité » pour tout escroc qui se présente. Et ce n’est pas seulement le Royaume-Uni qui expose ses citoyens à des risques inacceptables en permettant aux criminels, il nuit aussi aux gens du monde entier.</p> all <p _msthash="51196" _msttexthash="17366750934">Introduction OCDE. Stat est la plateforme statistique en ligne de l’OCDE où les utilisateurs peuvent effectuer des recherches et accéder aux bases de données statistiques de l’OCDE. En travaillant dans des ensembles de données individuels, vous serez en mesure de:  Créer des tableaux en sélectionnant des variables et en personnalisant la disposition des tableaux  Extraire et télécharger de gros volumes de données (jusqu’à 100 000 cellules dans Excel et 1 000 000 au format CSV)Afficher des métadonnées détaillées sur la méthodologie et les sources OCDE. Stat Concepts OCDE. Stat est structuré autour de ces concepts principaux:  Informations cataloguées par thèmes, ensembles de données, dimensions, variables et séries de référence  Stockage de métadonnées allant de l’ensemble de données au niveau de la cellule  Stockage de chiffres de données numériques, ainsi que d’indicateurs au niveau de la cellule  Un moteur de recherche d’entrepôt de données Ensembles de données sur l’organisation des données au sein de l’OCDE. Les statistiques, les données statistiques sont organisées en ensembles de données. Un jeu de données est un ensemble de valeurs numériques avec des informations textuelles associées. Toutes les valeurs partagent un ensemble commun de dimensions. Dimensions Les dimensions d’un jeu de données sont les axes sur lesquels les données sont étiquetées. Le pays et l’année sont deux exemples courants de dimensions. Les dimensions peuvent être présentées sous la forme d’une liste plate ou d’une hiérarchie avec des sous-ensembles de dimensions. Variables Chaque dimension contient une liste prédéfinie de variables. Dans la dimension pays, par exemple, les variables sont les pays individuels. Métadonnées Les métadonnées sont les données qualitatives qui décrivent les données empiriques dans OECD.Stat. Les métadonnées peuvent être visualisées pour les ensembles de données, les dimensions et les variables à côté du tableau. Drapeaux Un indicateur est une lettre qui apparaît à côté des données numériques dans n’importe quelle cellule de tableau où il s’applique. Il s’agit d’une note qualitative qui revient dans un ensemble de données pour de nombreux chiffres de données individuels. Une légende apparaît sous le tableau, expliquant la signification de chaque drapeau présent dans le tableau. Les indicateurs indiquent souvent des propriétés de données générales telles que « confidentiel », « provisoire » et « estimé ». OCDE. Guide de l’utilisateur du navigateur Web Stat 2021 5 Requête Une requête est un ensemble prédéfini de données dans un jeu de données pour mettre en évidence un certain contenu thématique de l’ensemble de données global. Les requêtes apparaissent à côté des jeux de données. Guide de l’utilisateur Ce guide de l’utilisateur vous guide à travers les fonctionnalités de base et les plus avancées de OECD.Stat. Page de mise en route Le navigateur est mieux utilisé en mode plein écran à une résolution d’écran de 1024 x 768 pixels ou plus. À partir de la page d’accueil, vous pouvez trouver des données des manières suivantes :  Recherche OCDE. Stat par mot-clé  Parcourir les thèmes  Rechercher des thèmes par Keywor</p> <p>Introduction OECD.Stat is the statistical online platform of the OECD where users can search and access OECD&rsquo;s statistical databases. Working within individual datasets, you will be able to:  Build tables by selecting variables and customising the table layout  Extract and download large volumes of data (up to 100,000 cells in Excel, and 1,000,000 in CSV format)View detailed metadata on methodology and sources OECD.Stat Concepts OECD.Stat is structured around these main concepts:  Information catalogued by themes, datasets, dimensions, variables and reference series  Storage of metadata ranging from the dataset to the cell level  Storage of numeric data figures, as well as cell-level flags  A data warehouse search engine Data Organisation Datasets Within OECD.Stat, statistical data are organised into datasets. A dataset is a collection of numerical values with associated textual information. All values share a common set of dimensions. Dimensions The dimensions of a dataset are the axes on which the data are labelled. Country and year are two common examples of dimensions. Dimensions can be presented as either a flat list or as a hierarchy with dimension subsets. Variables Every dimension contains a pre-defined list of variables. In the country dimension for example, the variables are the individual countries. Metadata Metadata is the qualitative data that describes the empirical data in OECD.Stat. Metadata can be viewed for datasets, dimensions and variables alongside the table. Flags A flag is a letter that appears alongside the numerical data in any table cell where it applies. It is a qualitative note that recurs in a dataset for many individual data figures. A legend appears beneath the table, explaining the meaning of each flag present in the table. Flags frequently indicate general data properties such as &ldquo;confidential&rdquo;, &ldquo;provisional&rdquo; and &ldquo;estimated&rdquo;. OECD.Stat Web Browser User Guide 2021 5 Query A query is a pre-defined set of data within a dataset to highlight a certain topical content of the overall dataset. Queries appear alongside of datasets. User Guide This user guide walks you through basic and more advanced features of OECD.Stat. Getting Started Page The browser is best used in full-screen view at 1024x768 pixel screen resolution or higher. From the Welcome page, you may find data in the following ways:  Search OECD.Stat by Keyword  Browse Themes  Search Themes by Keywor</p> None comparing tax rates, effective tax rate, country level tax rates, formal tax rates per country, effective tax rate per country, definition of taxes differ per country, comparing challenges, https://stats.oecd.org/Index.aspx?DataSetCode=CTS_ETR

domestic taxation indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends medium databandwith course high language proficiency None all <p _msthash="51157" _msttexthash="499451199">Ce cours en ligne, présenté par le Département des finances publiques, fournit des instructions sur la préparation et l’exécution du modèle d’estimation de l’écart de TVA (VGEM) du Programme d’analyse des écarts entre les administrations fiscales du FMI (RA-GAP). Le cours est divisé en cinq modules couvrant: un aperçu du cadre de modélisation de l’écart de TVA; l’utilisation du modèle d’estimation de l’écart de TVA; mesurer la TVA réelle; la construction de l’assiette potentielle de la TVA; et l’exécution du modèle, l’interprétation des résultats et le dépannage.</p> <p>This online course, presented by the Fiscal Affairs Department, provides instruction on how to prepare and execute VAT gap estimation model (VGEM) of the IMF&rsquo;s Revenue Administration Gap Analysis Program (RA-GAP). The course is broken into five modules covering: an overview of the VAT gap modeling framework; using the VAT gap estimation model; measuring actual VAT; constructing the potential VAT base; and running the model, interpreting the results, and troubleshooting.</p> None VAT, tax policy, modelling, VAT revenue, GST, GST revenue, indirect taxes, IMF, VAT gap estimation model, VGEM, IMF Revenue Administration Gap Analysis Program, RA-GAP, fiscal policy, tax policy, https://www.imf.org/en/Capacity-Development/Training/ICDTC/Courses/VGAPx

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), tax audit, tax compliance low databandwith course medium language proficiency None all <p _msthash="50582" _msttexthash="1851486"><a _istranslated="1" href="https://www.udemy.com/courses/finance-and-accounting/">Finance &amp; Comptabilité</a><a _istranslated="1" href="https://www.udemy.com/courses/finance-and-accounting/taxes/">Impôts</a><a _istranslated="1" href="https://www.udemy.com/topic/tax-preparation/">Préparation fiscale</a></p> <h1 _msthash="50583" _msttexthash="3563430">Impôt sur le revenu indien (impôt direct) - Une étude accélérée complète</h1> <p _msthash="50584" _msttexthash="9956882">Un cours complet mais concis sur la fiscalité directe, couvrant des sujets applicables aux cours professionnels tels que CA, CMA, CS, etc.</p> <p><a _msthash="50585" _msttexthash="1082614" href="https://www.udemy.com/course/indian-income-tax-direct-tax-a-comprehensive-crash-study/#reviews">Évaluation: 4.7 sur 54.7 (98 évaluations)</a></p> <p _msthash="50586" _msttexthash="211614">750 étudiants</p> <p _msthash="50587" _msttexthash="633256">Créé par <a _istranslated="1" href="https://www.udemy.com/course/indian-income-tax-direct-tax-a-comprehensive-crash-study/#instructor-1">Nishanth Reghunath</a></p> <p _msthash="50588" _msttexthash="527787">Dernière mise à jour 07/2021</p> <p _msthash="50589" _msttexthash="93132">Anglais</p> <p _msthash="50590" _msttexthash="266578">Français [Auto]</p> <h2 _msthash="50591" _msttexthash="429793">Ce que vous apprendrez</h2> <ul> <li> <p _msthash="50592" _msttexthash="5160038">Comprendre l’impôt sur le revenu des Indiens de la manière la plus simple</p> </li> <li> <p _msthash="50593" _msttexthash="11689873">Devenez un expert dans le calcul du revenu total et de l’impôt à payer de diverses personnes évaluées</p> </li> <li> <p _msthash="50594" _msttexthash="12183431">Apprenez à mémoriser facilement des sections de l’impôt sur le revenu et à les utiliser dans des études de cas</p> </li> <li> <p _msthash="50595" _msttexthash="4787783">Préparez-vous efficacement aux examens professionnels tels que CA, CMA, CS, MBA, MCom, BCom, etc.</p> </li> </ul> <h2 _msthash="50596" _msttexthash="307762">Ce cours comprend:</h2> <p><img alt="" src="./material-2023-07-12trans_files/video-1x.eba4149d52e502baf9f845f539a6afa1.png" style="height:40px; width:40px"/></p> <p _msthash="50597" _msttexthash="366067">24,5 heures de vidéo</p> <p><img alt="" src="./material-2023-07-12trans_files/articles+resources-1x.eb20290c3a7c081e56e25481ec5ad1d7.png" style="height:40px; width:40px"/></p> <p _msthash="50598" _msttexthash="449358">5 articles + ressources</p> <p><img alt="" src="./material-2023-07-12trans_files/certificate-1x.85b1063f36f36b7facb0efe3de64ea30.png" style="height:40px; width:40px"/></p> <p _msthash="50599" _msttexthash="2461264">Certificat d’achèvement</p> <h2 _msthash="50600" _msttexthash="133575">Exigences</h2> <ul> <li> <p _msthash="50601" _msttexthash="105196">Un livre,</p> </li> <li> <p _msthash="50602" _msttexthash="2767453">Une calculatrice ou un ordinateur personnel / ordinateur portable</p> </li> </ul> <h2 _msthash="50603" _msttexthash="183612">Description</h2> <p _msthash="50604" _msttexthash="91881777">Trouvez-vous difficile d’étudier « Direct Tax »?? <br _istranslated="1"/> Plusieurs fois, j’ai entendu des étudiants se plaindre que la raison pour laquelle ils ne sont pas en mesure de terminer avec succès leurs cours professionnels est parce qu’ils échouent à leur examen d’impôt direct.</p> <p><br/><font _msthash="50605" _mstmutation="1" _msttexthash="79715467"> Cette agonie constante à laquelle sont confrontés les étudiants est la raison pour laquelle j’ai fait ce bootcamp ultime pour apprendre l’impôt direct. Dans lequel vous apprendrez l’impôt direct dans les plus brefs délais, avec une excellente clarté dans tous les concepts.</font></p> <p><br/><font _msthash="50606" _mstmutation="1" _msttexthash="7296328"> Moi-même CMA Nishanth Reghunath, et bienvenue à mon étude « Indian Income Tax (Direct Tax) - A comprehensive crash »</font></p> <p _msthash="50607" _msttexthash="62433215">Ce cours va être une étude très complète mais concise, axée sur le concept pour la fiscalité directe. Le mode d’enseignement est peut-être complètement nouveau pour beaucoup, mais je crois qu’il sera très facile de comprendre efficacement les concepts. </p> <p _msthash="50608" _msttexthash="177430903">Je suis une faculté d’impôt direct depuis assez longtemps et j’ai créé ce cours à la suite de la demande continue de mes étudiants. Ce cours est principalement destiné aux étudiants poursuivant des cours professionnels en Inde comme CA / CMA / CS et l’obtention du diplôme comme BCom / MCom / BBA, etc. Ce cours n’est pas destiné aux étudiants poursuivant des cours professionnels de pays autres que l’Inde.</p> <p _msthash="50609" _msttexthash="1799681">Ce cours vous guidera à travers les sujets suivants:</p> <p _msthash="50610" _msttexthash="4314713">a) Concepts de base de la fiscalité directe et briefing sur divers concepts et jargons</p> <p _msthash="50611" _msttexthash="20684469">b) Assiette de l’imposition - Règle du statut de résidence et Règle de la perception ou de l’accumulation du revenu (Portée du revenu)</p> <p _msthash="50612" _msttexthash="6238193">c) Revenus exonérés d’impôt ou Revenus qui ne font pas partie du revenu total</p> <p _msthash="50613" _msttexthash="339690">d) 5 Chefs de revenus</p> <p _msthash="50614" _msttexthash="10785489">e) Regroupement du revenu - Revenus d’une autre personne inclus dans le revenu total de la personne évaluée</p> <p _msthash="50615" _msttexthash="3272334">f) Agrégation des revenus, compensation et report prospectif des pertes</p> <p _msthash="50616" _msttexthash="217061">g) Déductions</p> <p _msthash="50617" _msttexthash="4958317">h) Calcul du revenu total et de l’impôt à payer</p> <p _msthash="50618" _msttexthash="6982872">i) Impôt anticipé, TDS et recouvrement de l’impôt à la source</p> <p _msthash="50619" _msttexthash="12288575">j) Dispositions relatives à la production de la déclaration de revenu et d’autocotisation.</p> <p _msthash="50620" _msttexthash="490328345">Ce cours est structuré dans un style d’apprentissage à votre rythme. Utilisez votre casque pour une écoute efficace. Ayez votre bloc-notes ou excellez de votre côté pour prendre note de ce qui est enseigné afin que rien ne passe inaperçu. <br _istranslated="1"/> <br _istranslated="1"/> Si vous avez besoin d’une assistance supplémentaire, s’il vous plaît contactez-moi en utilisant la fenêtre de chat, je serai plus qu’heureux de vous aider. <br _istranslated="1"/> <br _istranslated="1"/> Permettez-moi de vous rappeler que je m’efforce de vous fournir le meilleur contenu de qualité, et dans la poursuite de sa création, toutes sortes de contributions et de suggestions de votre part sont les bienvenues et acceptées. Mon objectif est de créer un cours 5 * pour chacun de mes étudiants, et si vous rencontrez des difficultés à apprendre quoi que ce soit, faites-le moi savoir, je peux télécharger des leçons supplémentaires sur demande.</p> <p> </p> <p><font _msthash="50621" _mstmutation="1" _msttexthash="7415668">En espérant vous voir à l’intérieur<br _istranslated="1" _mstmutation="1"/> <br _istranslated="1" _mstmutation="1"/> Regards et bon apprentissage<br _istranslated="1" _mstmutation="1"/> CMA Nishanth Reghunath</font><br/>  </p> <h2 _msthash="50622" _msttexthash="1757561">À qui s’adresse ce cours:</h2> <ul> <li _msthash="50623" _msttexthash="177619">Étudiants CA</li> <li _msthash="50624" _msttexthash="2304393">Étudiants de l’AMC</li> <li _msthash="50625" _msttexthash="181597">Étudiants CS</li> <li _msthash="50626" _msttexthash="266851">Étudiants du GIEC</li> <li _msthash="50627" _msttexthash="792740">Étudiants intermédiaires de CMA</li> <li _msthash="50628" _msttexthash="3143023">Étudiants finaux de l’AMC</li> <li _msthash="50629" _msttexthash="430001">Étudiants en commerce</li> <li _msthash="50630" _msttexthash="1937507">Étudiants curieux de connaître la fiscalité directe</li> <li _msthash="50631" _msttexthash="315432">Étudiants du B.Com.</li> <li _msthash="50632" _msttexthash="285623">Étudiants de MCom</li> <li _msthash="50633" _msttexthash="3006536">Étudiants qui envisagent une carrière en comptabilité et en finance</li> </ul> <p _msthash="50634" _msttexthash="231998">Afficher moins</p> <h2 _msthash="50635" _msttexthash="1004068">Les étudiants ont également acheté</h2> <p><a _msthash="50636" _msttexthash="4620980" href="https://www.udemy.com/course/income-tax-learning-module/">Cours pratique d’impôt sur le revenu indien et certification</a></p> <p _msthash="50637" _msttexthash="821951">5,5 heures au totalMise à jour 6/2022</p> <p _msthash="50638" _msttexthash="444353">Évaluation: 4.4 sur 54.4440</p> <p _msthash="50639" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src="./material-2023-07-12trans_files/3555271_9e5d_9.jpg" style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50640" _msttexthash="3616444" href="https://www.udemy.com/course/income-tax-india/">Impôt sur le revenu (Inde) - Règles, règlements, production de déclarations</a></p> <p _msthash="50641" _msttexthash="868127">105 heures au totalMis à jour le 5/2022</p> <p _msthash="50642" _msttexthash="446524">Évaluation: 4.5 sur 54.5282</p> <p _msthash="50643" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src="./material-2023-07-12trans_files/4150102_6f0f_2.jpg" style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50644" _msttexthash="6936319" href="https://www.udemy.com/course/indian-income-tax-gst-practical-learning-certification/">Cours pratique sur la TPS et l’impôt sur le revenu des Indiens et certification</a></p> <p _msthash="50645" _msttexthash="782834">8 heures au totalMis à jour le 6/2022</p> <p _msthash="50646" _msttexthash="447616">Évaluation: 4.3 sur 54.3387</p> <p _msthash="50647" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src="./material-2023-07-12trans_files/3659456_979f_6.jpg" style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50648" _msttexthash="3383497" href="https://www.udemy.com/course/goods-and-services-tax/">Cours et certification complets sur la TPS - Développez votre pratique de CA</a></p> <p _msthash="50649" _msttexthash="827710">43 heures au totalMis à jour le 7/2017</p> <p _msthash="50650" _msttexthash="488605">Évaluation: 4.5 sur 54.54,198</p> <p _msthash="50651" _msttexthash="235261">Prix actuel74,99 $</p> <p><img alt="" src="./material-2023-07-12trans_files/1113822_dcc8_2.jpg" style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50652" _msttexthash="2261259" href="https://www.udemy.com/course/tax-preparation-course/">Préparation des déclarations de revenus (non vérifiées)</a></p> <p _msthash="50653" _msttexthash="823004">13 heures au 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taxe sur les produits et services par CA</a></p> <p _msthash="50661" _msttexthash="863096">10,5 heures au totalMise à jour 5/2021</p> <p _msthash="50662" _msttexthash="442689">Évaluation: 4.0 sur 54.0442</p> <p _msthash="50663" _msttexthash="235547">Prix actuel39,99 $</p> <p><img alt="" src="./material-2023-07-12trans_files/3099042_582b_3.jpg" style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50664" _msttexthash="1952340" href="https://www.udemy.com/course/gst-in-india/">Principes de base de la TPS en Inde Une étude approfondie</a></p> <p _msthash="50665" _msttexthash="824499">12 heures au totalMis à jour le 6/2021</p> <p _msthash="50666" _msttexthash="488436">Évaluation: 4.4 sur 54.41,859</p> <p _msthash="50667" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50668" _msttexthash="2390622" href="https://www.udemy.com/course/the-goods-services-tax-certification-course/">Le cours de certification en taxe sur les produits et services</a></p> <p _msthash="50669" _msttexthash="825929">36 heures au totalMis à jour le 8/2021</p> <p _msthash="50670" _msttexthash="425763">Évaluation: 4.3 sur 54.355</p> <p _msthash="50671" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50672" _msttexthash="1648504" href="https://www.udemy.com/course/complete-accounting-taxation-course-tally/">Cours complet de comptabilité et de fiscalité 2022</a></p> <p _msthash="50673" _msttexthash="886665">32,5 heures au totalMise à jour 10/2022</p> <p _msthash="50674" _msttexthash="447239">Évaluation: 4.3 sur 54.3377</p> <p _msthash="50675" _msttexthash="234377">Prix actuel34,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50676" _msttexthash="1869842" href="https://www.udemy.com/course/advanced-tallyprime-with-basic-accounting-gst-tds/">Advanced TallyPrime avec comptabilité de base + GST +TDS</a></p> <p _msthash="50677" _msttexthash="864214">16,5 heures au totalMise à jour 5/2022</p> <p _msthash="50678" _msttexthash="444275">Évaluation: 4.5 sur 54.5132</p> <p _msthash="50679" _msttexthash="234377">Prix actuel34,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50680" _msttexthash="744965" href="https://www.udemy.com/course/tallyprime-training-with-gst/">Formation TallyPrime avec GST 2022</a></p> <p _msthash="50681" _msttexthash="783367">5 heures au totalMis à jour le 8/2022</p> <p _msthash="50682" _msttexthash="425646">Évaluation: 4.4 sur 54.435</p> <p _msthash="50683" _msttexthash="235989">Prix actuel59,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50684" _msttexthash="470327" href="https://www.udemy.com/course/master-in-tds-on-salary/">Master en TDS sur Salaire</a></p> <p _msthash="50685" _msttexthash="820755">7,5 heures au totalMise à jour 5/2020</p> <p _msthash="50686" _msttexthash="441896">Évaluation: 4.3 sur 54.3201</p> <p _msthash="50687" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50688" _msttexthash="1876953" href="https://www.udemy.com/course/advanced-financial-accounting-with-tally-erp-and-gst/">Comptabilité financière avancée avec Tally ERP et GST</a></p> <p _msthash="50689" _msttexthash="829439">19 heures au totalMis à jour le 8/2019</p> <p _msthash="50690" _msttexthash="445575">Évaluation: 4.1 sur 54.1736</p> <p _msthash="50691" _msttexthash="235105">Prix actuel19,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50692" _msttexthash="711919" href="https://www.udemy.com/course/tally-erp-9-a-complete-study/">Tally ERP 9 Une étude complète</a></p> <p _msthash="50693" _msttexthash="821652">7,5 heures au totalMise à jour 6/2021</p> <p _msthash="50694" _msttexthash="482989">Évaluation: 4.5 sur 54.51,070</p> <p _msthash="50695" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50696" _msttexthash="1495962" href="https://www.udemy.com/course/basics-of-indian-companies-act-2013/">Basics of Indian Companies Act 2013 pour CA/CMA/CS/MBA</a></p> <p _msthash="50697" _msttexthash="821379">4,5 heures au totalMise à jour 6/2021</p> <p _msthash="50698" _msttexthash="485212">Évaluation: 4.2 sur 54.21,395</p> <p _msthash="50699" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50700" _msttexthash="1770652" href="https://www.udemy.com/course/tally-prime-with-gst-certification-course/">Cours officiel de certification TallyPrime avec GST I</a></p> <p _msthash="50701" _msttexthash="847028">16 heures au totalMis à jour le 11/2021</p> <p _msthash="50702" _msttexthash="426517">Évaluation: 4.3 sur 54.357</p> <p _msthash="50703" _msttexthash="235989">Prix actuel59,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p><a _msthash="50704" _msttexthash="637585" href="https://www.udemy.com/course/tally-prime-basic-advance-gst/">Tally Prime Basic + Advance +GST</a></p> <p _msthash="50705" _msttexthash="864422">23,5 heures au totalMise à jour 6/2022</p> <p _msthash="50706" _msttexthash="428181">Évaluation: 4.7 sur 54.773</p> <p _msthash="50707" _msttexthash="235482">Prix actuel84,99 $</p> <p><img alt="" src='data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E' style="height:64px; width:64px"/></p> <p> </p> <p _msthash="50708" _msttexthash="207376">Afficher plus</p> <h2 _msthash="50709" _msttexthash="268541">Contenu du cours</h2> <p _msthash="50710" _msttexthash="6805461">15 sections • 94 conférences • 24h 28m longueur totale</p> <p _msthash="50711" _msttexthash="780013">Développer toutes les sections</p> <h3 _msthash="50712" _msttexthash="4150445">Introduction2 conférences • 48min</h3> <ul> <li> <p _msthash="50713" _msttexthash="692497">Introduction à la fiscalité</p><font _msthash="50714" _mstmutation="1" _msttexthash="146887"> Aperçu22:36</font></li> <li> <p _msthash="50715" _msttexthash="5289999">Introduction à l’impôt sur le revenu - Concepts et définitions de base</p><font _msthash="50716" _mstmutation="1" _msttexthash="30511"> 25:13</font></li> </ul> <h3 _msthash="50717" _msttexthash="13626964">Conférences sur le statut résidentiel et l’incidence de Tax3 • 1h 9min</h3> <ul> <li> </li> <li> </li> <li> </li> </ul> <h3 _msthash="50718" _msttexthash="4455737">Revenu agricole2 conférences • 50min</h3> <ul> <li> <p _msthash="50719" _msttexthash="464204">Revenu agricole Partie 1</p><font _msthash="50720" _mstmutation="1" _msttexthash="31096"> 24:36</font></li> <li> <p _msthash="50721" _msttexthash="464555">Revenu agricole Partie 2</p><font _msthash="50722" _mstmutation="1" _msttexthash="31785"> 24:59</font></li> </ul> <h3 _msthash="50723" _msttexthash="4866056">Introduction aux chefs de revenu1 • 7min</h3> <ul> <li> <p _msthash="50724" _msttexthash="602537">Que sont les chefs de revenu?</p><font _msthash="50725" _mstmutation="1" _msttexthash="147264"> Aperçu07:17</font></li> </ul> <h3 _msthash="50726" _msttexthash="4848220">Revenu du salaire19 conférences • 4h 15min</h3> <ul> <li> <p _msthash="50727" _msttexthash="800137">Introduction au revenu salarial</p><font _msthash="50728" _mstmutation="1" _msttexthash="30004"> 15:01</font></li> <li> <p _msthash="50729" _msttexthash="2179359">Introduction au revenu salarial (Partie 2 - format de calcul)</p><font _msthash="50730" _mstmutation="1" _msttexthash="30134"> 06:20</font></li> <li> <p _msthash="50731" _msttexthash="1530022">Leçon 2 - Prestations de retraite (Introduction)</p><font _msthash="50732" _mstmutation="1" _msttexthash="30316"> 09:10</font></li> <li> <p _msthash="50733" _msttexthash="1627392">Leçon 2 - Prestation de retraite 1 - Pourboire u/s 10(10)</p><font _msthash="50734" _mstmutation="1" _msttexthash="30173"> 14:12</font></li> <li> <p _msthash="50735" _msttexthash="1534169">Leçon 2 - Prestation de retraite 2 - Pension u/s 10(10A)</p><font _msthash="50736" _mstmutation="1" _msttexthash="31135"> 06:27</font></li> <li> <p _msthash="50737" _msttexthash="2202837">Leçon 2 - Prestation de retraite 3 - Encaissement des congés</p><font _msthash="50738" _mstmutation="1" _msttexthash="31174"> 13:47</font></li> <li> <p _msthash="50739" _msttexthash="2576691">Prestation de retraite 4 - Indemnité de réduction des effectifs</p><font _msthash="50740" _mstmutation="1" _msttexthash="30758"> 10:19</font></li> <li> <p _msthash="50741" _msttexthash="2073240">Prestation de retraite 5 - Régime de retraite volontaire.</p><font _msthash="50742" _mstmutation="1" _msttexthash="30420"> 14:41</font></li> <li> <p _msthash="50743" _msttexthash="655460">Leçon 3 - Allocations (Partie 1)</p><font _msthash="50744" _mstmutation="1" _msttexthash="31408"> 14:57</font></li> <li> <p _msthash="50745" _msttexthash="655876">Leçon 3 - Allocations (Partie 2)</p><font _msthash="50746" _mstmutation="1" _msttexthash="31343"> 08:27</font></li> <li> <p _msthash="50747" _msttexthash="1456364">Leçon 4 - Avantages accessoires (Introduction)</p><font _msthash="50748" _mstmutation="1" _msttexthash="31590"> 09:28</font></li> <li> <p _msthash="50749" _msttexthash="1252992">Leçon 4 - Avantages accessoires (Partie 1 - RFA)</p><font _msthash="50750" _mstmutation="1" _msttexthash="30004"> 15:01</font></li> <li> <p _msthash="50751" _msttexthash="7594743">Leçon 4 - Avantages accessoires (utilisation de l’automobile)</p><font _msthash="50752" _mstmutation="1" _msttexthash="31551"> 27:37</font></li> <li> <p _msthash="50753" _msttexthash="5621447">Leçon 4 - Avantages accessoires (Partie 3 - Utilisation de biens meubles autres que les automobiles)</p><font _msthash="50754" _mstmutation="1" _msttexthash="29770"> 05:00</font></li> <li> <p _msthash="50755" _msttexthash="2851914">Leçon 4 - Avantages accessoires (Partie 4 - Transfert de biens meubles)</p><font _msthash="50756" _mstmutation="1" _msttexthash="30628"> 08:22</font></li> <li> <p _msthash="50757" _msttexthash="9308533">Leçon 4 - Avantages accessoires (Partie 5 - Établissement d’enseignement)</p><font _msthash="50758" _mstmutation="1" _msttexthash="30225"> 12:32</font></li> <li> <p _msthash="50759" _msttexthash="2733913">Leçon 4 - Avantages accessoires (Partie 6 - Établissement médical)</p><font _msthash="50760" _mstmutation="1" _msttexthash="30875"> 13:54</font></li> <li> <p _msthash="50761" _msttexthash="3338452">Leçon 4 - Avantages accessoires (Partie 7 - Laisser une concession de voyage)</p><font _msthash="50762" _mstmutation="1" _msttexthash="31330"> 30:49</font></li> <li> <p _msthash="50763" _msttexthash="23520484">Leçon 4 - Avantages accessoires (Partie 8 - Régime d’options d’achat d’actions des employés)</p><font _msthash="50764" _mstmutation="1" _msttexthash="30849"> 19:04</font></li> </ul> <h3 _msthash="50765" _msttexthash="7370844">Revenus de la propriété de la maison6 conférences • 1h 16min</h3> <ul> <li> <p _msthash="50766" _msttexthash="1119430">Leçon 1 - Introduction et imputabilité</p><font _msthash="50767" _mstmutation="1" _msttexthash="31694"> 14:59</font></li> <li> <p _msthash="50768" _msttexthash="2307695">Leçon 3 - Introduction au calcul du revenu. et [paragraphe 23(1)]</p><font _msthash="50769" _mstmutation="1" _msttexthash="29861"> 15:00</font></li> <li> <p _msthash="50770" _msttexthash="695656">Leçon 3 - suite - secton(23(2),(3),(4)0</p><font _msthash="50771" _mstmutation="1" _msttexthash="30004"> 15:01</font></li> <li> <p _msthash="50772" _msttexthash="497185">Leçon 4 - Déductions u/s 24</p><font _msthash="50773" _mstmutation="1" _msttexthash="30147"> 14:30</font></li> <li> <p _msthash="50774" _msttexthash="3821883">Leçon 4 - suite. Déduction u/s 24b (intérêts de la période de préconstruction)</p><font _msthash="50775" _mstmutation="1" _msttexthash="31031"> 08:43</font></li> <li> <p _msthash="50776" _msttexthash="2183805">Leçon 5 - Traitement de la réception du loyer non réalisé</p><font _msthash="50777" _mstmutation="1" _msttexthash="30082"> 08:00</font></li> </ul> <h3 _msthash="50778" _msttexthash="9549124">Profits et gains des affaires et de la profession25 conférences • 5h 55min</h3> <ul> <li> <p _msthash="50779" _msttexthash="4416256">Qu’est-ce que l’entreprise ou la profession</p><font _msthash="50780" _mstmutation="1" _msttexthash="29640"> 01:02</font></li> <li> <p _msthash="50781" _msttexthash="416988">Leçon 1 - Introduction</p><font _msthash="50782" _mstmutation="1" _msttexthash="30797"> 07:33</font></li> <li> <p _msthash="50783" _msttexthash="4180540">Leçon 2 - Applicabilité de l’article 28</p><font _msthash="50784" _mstmutation="1" _msttexthash="30030"> 31:21</font></li> <li> <p _msthash="50785" _msttexthash="2355015">Leçon 3 - Déductions u/s 30-37 (partie 1) (Introduction et Sec. 30 &amp; 31)</p><font _msthash="50786" _mstmutation="1" _msttexthash="31018"> 13:55</font></li> <li> <p _msthash="50787" _msttexthash="915733">Leçon 3 - Déductions u/s 30-37 (partie 2)</p><font _msthash="50788" _mstmutation="1" _msttexthash="30355"> 13:14</font></li> <li> <p _msthash="50789" _msttexthash="1259375">Leçon 3 - Déductions u/s 30-37 (partie 2 suite) A</p><font _msthash="50790" _mstmutation="1" _msttexthash="29757"> 14:00</font></li> <li> <p _msthash="50791" _msttexthash="1220505">Leçon 3 - Déductions u/s 30-37 (partie 2 suite)</p><font _msthash="50792" _mstmutation="1" _msttexthash="29861"> 15:00</font></li> <li> <p _msthash="50793" _msttexthash="1478906">Leçon 3 - Déductions u/s 30-37 (Partie 2) -- Résumé</p><font _msthash="50794" _mstmutation="1" _msttexthash="29705"> 11:20</font></li> <li> <p _msthash="50795" _msttexthash="903019">Leçon 3 - Déductions u/s 30-37 (Partie 4)</p><font _msthash="50796" _mstmutation="1" _msttexthash="31278"> 14:47</font></li> <li> <p _msthash="50797" _msttexthash="3546543">Leçon 3 - Déductions u/s 30-37 (partie 4) telles que modifiées en vertu de la FA 2020</p><font _msthash="50798" _mstmutation="1" _msttexthash="31226"> 12:39</font></li> <li> <p _msthash="50799" _msttexthash="903526">Leçon 3 - Déductions u/s 30-37 (Partie 5)</p><font _msthash="50800" _mstmutation="1" _msttexthash="30004"> 15:01</font></li> <li> <p _msthash="50801" _msttexthash="904033">Leçon 3 - Déductions u/s 30-37 (Partie 6)</p><font _msthash="50802" _mstmutation="1" _msttexthash="30212"> 08:10</font></li> <li> <p _msthash="50803" _msttexthash="1208805">Leçon 3 - Déductions u/s 30-37 (Partie 6 suite)</p><font _msthash="50804" _mstmutation="1" _msttexthash="29861"> 15:00</font></li> <li> <p _msthash="50805" _msttexthash="905047">Leçon 3 - Déductions u/s 30-37 (Partie 8)</p><font _msthash="50806" _mstmutation="1" _msttexthash="30004"> 15:01</font></li> <li> <p _msthash="50807" _msttexthash="2830152">Leçon 3 - Déductions u/s 30-37 (Partie 8.1) _ Créances irrécouvrables</p><font _msthash="50808" _mstmutation="1" _msttexthash="31369"> 15:56</font></li> <li> <p _msthash="50809" _msttexthash="905554">Leçon 3 - Déductions u/s 30-37 (Partie 9)</p><font _msthash="50810" _mstmutation="1" _msttexthash="30992"> 14:45</font></li> <li> <p _msthash="50811" _msttexthash="926991">Leçon 3 - Déductions u/s 30-37 (Partie 10)</p><font _msthash="50812" _mstmutation="1" _msttexthash="30732"> 31:35</font></li> <li> <p _msthash="50813" _msttexthash="1623180">Leçon 4 - Désaveu/s 40-43B (Partie 1) (avec intrusion)</p><font _msthash="50814" _mstmutation="1" _msttexthash="30407"> 14:50</font></li> <li> <p _msthash="50815" _msttexthash="792688">Leçon 4 - Désaveu u/s 40-43B (Partie 2)</p><font _msthash="50816" _mstmutation="1" _msttexthash="30004"> 15:01</font></li> <li> <p _msthash="50817" _msttexthash="793169">Leçon 4 - Désaveu u/s 40-43B (Partie 3)</p><font _msthash="50818" _mstmutation="1" _msttexthash="31291"> 09:35</font></li> <li> <p _msthash="50819" _msttexthash="793650">Leçon 4 - Désaveu u/s 40-43B (Partie 4)</p><font _msthash="50820" _mstmutation="1" _msttexthash="31421"> 14:48</font></li> <li> <p _msthash="50821" _msttexthash="794131">Leçon 4 - Désaveu u/s 40-43B (Partie 5)</p><font _msthash="50822" _mstmutation="1" _msttexthash="31707"> 09:47</font></li> <li> <p _msthash="50823" _msttexthash="794612">Leçon 4 - Désaveu u/s 40-43B (Partie 6)</p><font _msthash="50824" _mstmutation="1" _msttexthash="30147"> 11:14</font></li> <li> <p _msthash="50825" _msttexthash="3591952">Leçon 5 - Dispositions spéciales - 44AA Entretien des livres - 44AB - Audit du livre</p><font _msthash="50826" _mstmutation="1" _msttexthash="31551"> 14:58</font></li> <li> <p _msthash="50827" _msttexthash="8307936">Leçon 5 - Disposition spéciale - 44AD - AE Présomption d’imposition</p><font _msthash="50828" _mstmutation="1" _msttexthash="30875"> 14:26</font></li> </ul> <h3 _msthash="50829" _msttexthash="4679480">Gains en capital13 conférences • 2h50min</h3> <ul> <li> <p _msthash="50830" _msttexthash="982761">Principes de base des gains en capital</p><font _msthash="50831" _mstmutation="1" _msttexthash="29939"> 00:23</font></li> <li> <p _msthash="50832" _msttexthash="743093">Introduction au gain en capital</p><font _msthash="50833" _mstmutation="1" _msttexthash="29848"> 11:21</font></li> <li> <p _msthash="50834" _msttexthash="391742">Introduction (suite)</p><font _msthash="50835" _mstmutation="1" _msttexthash="31408"> 09:54</font></li> <li> <p _msthash="50836" _msttexthash="1960504">Certains concepts et définitions importants (Partie 1)</p><font _msthash="50837" _mstmutation="1" _msttexthash="30732"> 14:25</font></li> <li> <p _msthash="50838" _msttexthash="13186875">Format de calcul des gains en capital (comprend une explication conceptuelle de l’indexation)</p><font _msthash="50839" _mstmutation="1" _msttexthash="29861"> 15:00</font></li> <li> <p _msthash="50840" _msttexthash="3641235">Cas particuliers 1 - Opérations non considérées comme un transfert (partie 1)</p><font _msthash="50841" _mstmutation="1" _msttexthash="30459"> 14:14</font></li> <li> <p _msthash="50842" _msttexthash="3642158">Cas particuliers 1 - Opérations non considérées comme un transfert (partie 2)</p><font _msthash="50843" _mstmutation="1" _msttexthash="30979"> 14:54</font></li> <li> <p _msthash="50844" _msttexthash="2519101">Cas particuliers 2 - Transferts avec calcul unique de CVF (partie 1)</p><font _msthash="50845" _mstmutation="1" _msttexthash="30693"> 14:52</font></li> <li> <p _msthash="50846" _msttexthash="2519907">Cas particuliers 2 - Transferts avec calcul unique de CVF (partie 2)</p><font _msthash="50847" _mstmutation="1" _msttexthash="29861"> 15:00</font></li> <li> <p _msthash="50848" _msttexthash="9100572">Cas particuliers 3 - Transferts avec certificat d’authenticité unique (partie 1)</p><font _msthash="50849" _mstmutation="1" _msttexthash="29861"> 15:00</font></li> <li> <p _msthash="50850" _msttexthash="9101547">Cas particuliers 3 - Transferts avec certificat d’authenticité unique (partie 2)</p><font _msthash="50851" _mstmutation="1" _msttexthash="31590"> 13:59</font></li> <li> <p _msthash="50852" _msttexthash="5689866">Exemptions en vertu de l’article 54 - 54 Go (Introduction et structure)</p><font _msthash="50853" _mstmutation="1" _msttexthash="31252"> 15:37</font></li> <li> <p _msthash="50854" _msttexthash="1087177">Régime du compte des gains en capital, 1988</p><font _msthash="50855" _mstmutation="1" _msttexthash="30511"> 15:50</font></li> </ul> <h3 _msthash="50856" _msttexthash="10023975">Revenus provenant d’autres sources5 conférences • 1h 54min</h3> <ul> <li> <p _msthash="50857" _msttexthash="1777412">Qu’entend-on par autres sources&gt;</p><font _msthash="50858" _mstmutation="1" _msttexthash="30641"> 00:37</font></li> <li> <p _msthash="50859" _msttexthash="416988">Leçon 1 - Introduction</p><font _msthash="50860" _mstmutation="1" _msttexthash="146302"> Aperçu11:44</font></li> <li> <p _msthash="50861" _msttexthash="82407">Leçon 2</p><font _msthash="50862" _mstmutation="1" _msttexthash="30758"> 31:17</font></li> <li> <p _msthash="50863" _msttexthash=" <p><a href="https://www.udemy.com/courses/finance-and-accounting/">Finance &amp; Accounting</a><a href="https://www.udemy.com/courses/finance-and-accounting/taxes/">Taxes</a><a href="https://www.udemy.com/topic/tax-preparation/">Tax Preparation</a></p> <h1>Indian Income Tax (Direct Tax) - A comprehensive Crash Study</h1> <p>A comprehensive yet concise course on Direct tax, covering topics applicable for professional courses like CA,CMA,CS etc</p> <p><a href="https://www.udemy.com/course/indian-income-tax-direct-tax-a-comprehensive-crash-study/#reviews">Rating: 4.7 out of 54.7&nbsp;(98 ratings)</a></p> <p>750 students</p> <p>Created by&nbsp;<a href="https://www.udemy.com/course/indian-income-tax-direct-tax-a-comprehensive-crash-study/#instructor-1">Nishanth Reghunath</a></p> <p>Last updated 07/2021</p> <p>English</p> <p>English [Auto]</p> <h2>What you&#39;ll learn</h2> <ul> <li> <p>Understanding Indian Income Tax in the most simple manner</p> </li> <li> <p>Become an expert in computing Total Income and Tax Liability of various assessees</p> </li> <li> <p>Learn how to easily memorise sections of income tax, and put them to use in case studies</p> </li> <li> <p>Efficiently prepare yourself for Professional exams like CA, CMA, CS, MBA , MCom, BCom etc.</p> </li> </ul> <h2>This course includes:</h2> <p><img alt="" src="https://www.udemy.com/staticx/udemy/js/webpack/video-1x.eba4149d52e502baf9f845f539a6afa1.png" style="height:40px; width:40px" /></p> <p>24.5 hours of video</p> <p><img alt="" src="https://www.udemy.com/staticx/udemy/js/webpack/articles+resources-1x.eb20290c3a7c081e56e25481ec5ad1d7.png" style="height:40px; width:40px" /></p> <p>5 articles + resources</p> <p><img alt="" src="https://www.udemy.com/staticx/udemy/js/webpack/certificate-1x.85b1063f36f36b7facb0efe3de64ea30.png" style="height:40px; width:40px" /></p> <p>Certificate of completion</p> <h2>Requirements</h2> <ul> <li> <p>A book,</p> </li> <li> <p>A calculator or Personal computer/ Laptop</p> </li> </ul> <h2>Description</h2> <p>Do you find it hard to study &quot;Direct Tax&quot;??<br /> Many a times, I have heard students complain that, the reason they are not able to successfully complete their professional courses is because they fail for their Direct tax examination.</p> <p><br /> This constant agony faced by students, is the reason I made this ultimate bootcamp for learning Direct tax. Wherein you will be learning Direct tax in the shortest time possible, with excellent clarity in all the concepts.</p> <p><br /> Myself CMA Nishanth Reghunath, and Welcome to my study &quot;Indian Income Tax (Direct Tax) - A comprehensive crash&quot;</p> <p>This course is going to be a very comprehensive yet concise, concept oriented Study for direct tax. The mode of teaching might be completely new to many, but I believe, that it will be very much easy in effectively and efficiently understanding the concepts.&nbsp;</p> <p>I have been a Faculty for Direct tax for quite a long time, and have created this course as a result of continuous demand from my students. This Course is mainly for students pursuing professional courses in India like CA / CMA / CS and graduation like BCom / MCom / BBA, etc. This course is not meant for students pursuing professional courses from countries other than India.</p> <p>This course will take you through following topics:</p> <p>a) Basic Concepts of Direct Taxation and a briefing on various concepts and jargons</p> <p>b) Basis of taxation - Rule of Residential Status and Rule of receipt or accrual of income (Scope of Income)</p> <p>c) Incomes exempted from taxation or Incomes which do not form part of Total Income</p> <p>d) 5 Heads of Income</p> <p>e) Clubbing of Income - Incomes of other person included in Assessee&#39;s Total Income</p> <p>f) Aggregation of Income, Set-Off and Carry forward of Losses</p> <p>g) Deductions</p> <p>h) Computation of Total Income and Tax Payable</p> <p>i) Advance Tax, TDS and Tax Collection at Source</p> <p>j) Provisions for filing return of Income and Self Assessment.</p> <p>This course is structured in self paced learning style. Use your headset for effective listening. Have your note pad or excel on your side to take note of what is taught so nothing goes unrecorded.<br /> <br /> If you require any additional assistance, please contact me using the chat window, I will more than happy to help you.<br /> <br /> Let me remind you that I strive to provide you with the best quality content, and in the pursuit of creating it, all kinds of inputs and suggestions from your end is very much welcome and accepted. My goal is to create a 5* course for every student of mine, and if at all you find any sort of difficulty in learning anything, do let me know, I can upload additional lessons upon request.</p> <p>&nbsp;</p> <p>Hoping to see you inside<br /> <br /> Regards and Happy Learning<br /> CMA Nishanth Reghunath<br /> &nbsp;</p> <h2>Who this course is for:</h2> <ul> <li>CA Students</li> <li>CMA Students</li> <li>CS Students</li> <li>IPCC Students</li> <li>CMA Intermediate students</li> <li>CMA Final students</li> <li>Commerce Students</li> <li>Students curious about Direct Tax</li> <li>BCom Students</li> <li>MCom Students</li> <li>Students planning a career in accounting and finance</li> </ul> <p>Show less</p> <h2>Students also bought</h2> <p><a href="https://www.udemy.com/course/income-tax-learning-module/">Practical Indian Income Tax Course &amp; Certification</a></p> <p>5.5 total hoursUpdated&nbsp;6/2022</p> <p>Rating: 4.4 out of 54.4440</p> <p>Current price$84.99</p> <p><img alt="" src="https://img-c.udemycdn.com/course/50x50/3555271_9e5d_9.jpg" style="height:64px; 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Deduction u/s 24b (preconstruction period interest)</p> 08:43</li> <li> <p>Lesson 5 - Treatment of Receipt of Unrealized Rent</p> 08:00</li> </ul> <h3>Profits and Gains from Business and Profession25 lectures&nbsp;&bull;&nbsp;5hr 55min</h3> <ul> <li> <p>What is Business or Profession</p> 01:02</li> <li> <p>Lesson 1 - Introduction</p> 07:33</li> <li> <p>Lesson 2 - Section 28 chargeability</p> 31:21</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (part 1) (Intro and Sec. 30 &amp; 31)</p> 13:55</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (part 2)</p> 13:14</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 2 Continued) A</p> 14:00</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 2 Continued)</p> 15:00</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 2 ) -- Summary</p> 11:20</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 4)</p> 14:47</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (part 4) as amended under FA 2020</p> 12:39</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 5)</p> 15:01</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 6)</p> 08:10</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 6 Cont.)</p> 15:00</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 8)</p> 15:01</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 8.1) _ Bad debts</p> 15:56</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 9)</p> 14:45</li> <li> <p>Lesson 3 - Deductions u/s 30-37 (Part 10)</p> 31:35</li> <li> <p>Lesson 4 - Disallowances u/s 40-43B (Part 1) (with intrudction)</p> 14:50</li> <li> <p>Lesson 4 - Disallowances u/s 40-43B (Part 2)</p> 15:01</li> <li> <p>Lesson 4 - Disallowances u/s 40-43B (Part 3)</p> 09:35</li> <li> <p>Lesson 4 - Disallowances u/s 40-43B (Part 4)</p> 14:48</li> <li> <p>Lesson 4 - Disallowances u/s 40-43B (Part 5)</p> 09:47</li> <li> <p>Lesson 4 - Disallowances u/s 40-43B (Part 6)</p> 11:14</li> <li> <p>Lesson 5 - Special provisions - 44AA Maintenance of books - 44AB - Audit of book</p> 14:58</li> <li> <p>Lesson 5 - Special provision - 44AD - AE Presumptive Taxation</p> 14:26</li> </ul> <h3>Capital Gains13 lectures&nbsp;&bull;&nbsp;2hr 50min</h3> <ul> <li> <p>Basics of Capital Gains</p> 00:23</li> <li> <p>Introduction to Capital Gain</p> 11:21</li> <li> <p>Introduction (Continued)</p> 09:54</li> <li> <p>Certain important concepts and definitions (Part 1)</p> 14:25</li> <li> <p>Capital Gain Computation format (includes concept explanation of indexation)</p> 15:00</li> <li> <p>Special cases 1 - Transactions not considered as transfer (part 1)</p> 14:14</li> <li> <p>Special cases 1 - Transactions not considered as transfer (part 2)</p> 14:54</li> <li> <p>Special Cases 2 - Transfers with unique FVC computation (part 1)</p> 14:52</li> <li> <p>Special Cases 2 - Transfers with unique FVC computation (part 2)</p> 15:00</li> <li> <p>Special Cases 3 - Transfers with unique COA (part 1)</p> 15:00</li> <li> <p>Special Cases 3 - Transfers with unique COA (part 2)</p> 13:59</li> <li> <p>Exemptions under section 54 - 54 GB (Intro and structure)</p> 15:37</li> <li> <p>Capital Gain Account Scheme, 1988</p> 15:50</li> </ul> <h3>Income From other sources5 lectures&nbsp;&bull;&nbsp;1hr 54min</h3> <ul> <li> <p>What is meant by other sources&gt;</p> 00:37</li> <li> <p>Lesson 1 - Introduction</p> Preview11:44</li> <li> <p>Lesson 2</p> 31:17</li> <li> <p>Lesson 2 Continued</p> 27:34</li> <li> <p>Lesson 3</p> Preview43:02</li> </ul> <h3>Clubbing and Set off5 lectures&nbsp;&bull;&nbsp;1hr 33min</h3> <ul> <li> <p>Meaning of Clubbing of income</p> 00:30</li> <li> <p>Clubbing of Income - Introduction</p> 10:01</li> <li> <p>Clubbing of income - Break up of chapter</p> 17:50</li> <li> <p>Clubbing of Income - Sec. 60,61,62, and 63</p> 17:53</li> <li> <p>Clubbing of Income - Sec. 64</p> 46:40</li> </ul> <h3>Set off of losses3 lectures&nbsp;&bull;&nbsp;45min</h3> <ul> <li> <p>Meaning of set off of losses</p> 00:20</li> <li> <p>Set off of losses (Part 1)</p> 25:23</li> <li> <p>Carry forward of losses (Part A)</p> 19:18</li> </ul> <h3>Chapter VI A Deductions u/s 80C - 80U7 lectures&nbsp;&bull;&nbsp;2hr 21min</h3> <ul> <li> <p>Lesson 1 - Introduction</p> 12:28</li> <li> <p>Lesson 2 - Deduction u/s 80 C- 80 CCE</p> Preview23:47</li> <li> <p>Lesson 3 - Deductions u/s 80D - 80 EE</p> 24:37</li> <li> <p>Lesson 4 - Deductions u/s 80 G - 80 GGC</p> 23:24</li> <li> <p>Lesson 6 - Deductions u/s 80 JJA - 80 PA</p> 33:35</li> <li> <p>Lesson 7 - Deduction u/s 80 QQB - 80 U</p> 14:48</li> <li> <p>Lesson 3(a) - 80 EEA - 80 EEB (Newly Inserted)</p> 07:58</li> </ul> <h3>Computation of Tax Liability1 lecture&nbsp;&bull;&nbsp;9min</h3> <ul> <li> <p>Introduction</p> 08:35</li> </ul> <h3>Relief u/s 891 lecture&nbsp;&bull;&nbsp;33min</h3> <ul> <li> <p>Relief u/s 89</p> 32:47</li> </ul> <h3>Income Tax Return (Return of Income)1 lecture&nbsp;&bull;&nbsp;5min</h3> <ul> <li> <p>Introduction</p> 04:34</li> </ul> <h2>Frequently Bought Together</h2> <p><img alt="" src="https://img-c.udemycdn.com/course/240x135/3536586_2d42.jpg" style="height:145px; width:260px" /></p> <h3><a href="https://www.udemy.com/course/indian-income-tax-direct-tax-a-comprehensive-crash-study/">Indian Income Tax (Direct Tax) - A comprehensive Crash Study</a></h3> <p><a href="https://www.udemy.com/course/indian-income-tax-direct-tax-a-comprehensive-crash-study/">A comprehensive yet concise course on Direct tax, covering topics applicable for professional courses like CA,CMA,CS etcRating: 4.7 out of 598 reviews24.5 total hours94 lecturesAll LevelsCurrent price: $84.99</a></p> <p>Instructor:</p> <p>Nishanth Reghunath</p> <p>Rating: 4.7 out of 54.7(98)</p> <p>Current price$84.99</p> <p><img alt="" src="https://img-c.udemycdn.com/course/240x135/3555271_9e5d_9.jpg" style="height:145px; width:260px" /></p> <h3><a href="https://www.udemy.com/course/income-tax-learning-module/">Practical Indian Income Tax Course &amp; Certification</a></h3> <p><a href="https://www.udemy.com/course/income-tax-learning-module/">Learn Important provision of Indian Income Tax including latest updates By Chartered Accountant (CA)Rating: 4.4 out of 560 reviews5.5 total hours15 lecturesAll LevelsCurrent price: $84.99</a></p> <p>Instructors:</p> <p>CA. Swati Gupta, CA. Rajkumar Agrawal, Swati Gupta</p> <p>Rating: 4.4 out of 54.4(60)</p> <p>Current price$84.99</p> <p><img alt="" src="https://img-c.udemycdn.com/course/240x135/4028060_9842_2.jpg" style="height:145px; width:260px" /></p> <h3><a href="https://www.udemy.com/course/tax-preparation-course/">Tax Preparation (Non-Audit)</a></h3> <p><a href="https://www.udemy.com/course/tax-preparation-course/">Covers in depth Income Tax + TDS + TCS + GSTRating: 4.3 out of 529 reviews13 total hours76 lecturesAll LevelsCurrent price: $29.99</a></p> <p>Instructor:</p> <p>Urs Ravi I Vedanta Educational Academy</p> <p>Rating: 4.3 out of 54.3(29)</p> <p>Current price$29.99</p> <p>Total:</p> <p>Current price$199.97</p> <p>Add all to cart</p> <h2>Instructor</h2> <p><a href="https://www.udemy.com/user/nishanth-reghunath/">Nishanth Reghunath</a></p> <p>Management accountant, business analyst and tutor</p> <p><a href="https://www.udemy.com/user/nishanth-reghunath/"><img alt="Nishanth Reghunath" src="https://img-c.udemycdn.com/user/200_H/81452725_a05a.jpg" style="height:64px; width:64px" /></a></p> <ul> <li> <p>4.4 Instructor Rating</p> </li> <li> <p>390 Reviews</p> </li> <li> <p>2,173 Students</p> </li> <li> <p>3 Courses</p> </li> </ul> <p>I am a management accountant and business analyst from India, with over 5 years of experience in teaching.<br /> I have students in the field of management accounting, pursuing courses like Cima, CMA (US), ACCA, CPA, CA (India), CMA(India), CS (India), MBA and various other finance/commerce related courses.</p> <p>I am a faculty at ICAI bhavan Cochin, ICAI Centre For Excellence South India.<br /> Additionally, I also take classes on business analytics for professionals from non engineering background.<br /> <br /> I have worked and still am practicing as a management accountant and auditing consultant for over 3 years.</p> None India, Indian personal income tax, residence, residency, domestic tax law, Indian income tax, business income, Indian corporate tax, capital gains, income from agriculture, https://www.udemy.com/course/indian-income-tax-direct-tax-a-comprehensive-crash-study/

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy high databandwidth course medium language proficiency None all <p _msthash="50526" _msttexthash="429395798">Le commerce est reconnu depuis longtemps comme un moteur potentiel de croissance et de création de richesses. De nombreux pays continuent de se heurter à des contraintes en matière de capacité du côté de l’offre et d’infrastructures liées au commerce, ce qui peut entraver leur compétitivité sur les marchés internationaux. Fondée sur une analyse solide des défis et des possibilités commerciales, la formation « Infrastructure de qualité et commerce de l’ONUDI » est conçue pour encourager le développement du commerce tout au long des chaînes de valeur. La formation vise à promouvoir le développement systémique d’infrastructures de qualité basées sur les besoins du marché et favorisant un développement industriel inclusif et durable.</p> <p _msthash="50527" _msttexthash="437553532">Un système d’infrastructure qualité (QIS) est un catalyseur pour améliorer la qualité des produits et services à l’échelle nationale. Il contribue donc à stimuler la demande pour ces produits et services, ce qui dynamise les entreprises individuelles et l’économie dans son ensemble. En aidant l’industrie nationale à répondre aux exigences des marchés d’exportation, une EQ accroît la compétitivité de l’économie du pays et sa capacité à participer au commerce mondial et aux chaînes de valeur. Il est donc essentiel que chaque économie comprenne le système d’infrastructure de qualité, ses éléments, ses interrelations et la façon dont ils contribuent à la situation dans son ensemble.</p> <p _msthash="50528" _msttexthash="295375470">Ces dernières années, il est devenu évident qu’un système d’infrastructure de qualité bien mis en œuvre contribue aux objectifs politiques gouvernementaux dans des domaines autres que le commerce des produits et des services, y compris le développement industriel, l’utilisation efficace des ressources naturelles et humaines, la sécurité alimentaire, la santé, l’environnement, le changement climatique et d’autres sujets inclus dans les objectifs de développement durable (ODD) des Nations Unies à l’horizon 2030.</p> <h3><a _msthash="50529" _msttexthash="662012" href="https://hub.unido.org/training/video-materials/103">Matériel vidéo pour ce cycle</a></h3> <p _msthash="50530" _msttexthash="1216969">La formation est structurée en 10 modules :</p> <p><img _mstalt="231712" alt="Overview image" src="./material-2023-07-12trans_files/overview.png"/></p> <ul> <li><a _msthash="50531" _msttexthash="84942" href="https://hub.unido.org/quality-infrastructure-training#0">Module 1</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50532" _msttexthash="85111" href="https://hub.unido.org/quality-infrastructure-training#0">Module 2</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50533" _msttexthash="85280" href="https://hub.unido.org/quality-infrastructure-training#0">Module 3</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50534" _msttexthash="85449" href="https://hub.unido.org/quality-infrastructure-training#0">Module 4</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50535" _msttexthash="85618" href="https://hub.unido.org/quality-infrastructure-training#0">Module 5</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50536" _msttexthash="85787" href="https://hub.unido.org/quality-infrastructure-training#0">Module 6</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50537" _msttexthash="85956" href="https://hub.unido.org/quality-infrastructure-training#0">Module 7</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50538" _msttexthash="86125" href="https://hub.unido.org/quality-infrastructure-training#0">Module 8</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50539" _msttexthash="86294" href="https://hub.unido.org/quality-infrastructure-training#0">Module 9</a> <h2> </h2> <p> </p> </li> <li><a _msthash="50540" _msttexthash="93678" href="https://hub.unido.org/quality-infrastructure-training#0">Module 10</a> <h2> </h2> <p> </p> </li> </ul> <p _msthash="50541" _msttexthash="5327920">Vous pouvez télécharger cette formation (taille du fichier: 164MB) pour une lecture hors ligne <a _istranslated="1" href="https://hub.unido.org/sites/default/files/downloads/offline_training.zip">ICI</a></p> <p _msthash="50542" _msttexthash="851747">INFRASTRUCTURES ET COMMERCE DE QUALITÉ</p> <p><font _msthash="50543" _mstmutation="1" _msttexthash="15090374">Le contenu technique de cette formation a été développé en collaboration avec des partenaires du Réseau international sur les infrastructures de qualité (INetQI).</font><img _mstalt="146250" alt="INetQI logo" src="./material-2023-07-12trans_files/InetQI_full-colour.png" style="height:162px; width:210px"/></p> <p> </p> <p> </p> <p> </p> <p>Trade has long been recognized as a potential engine for growth and wealth creation. Many countries continue to face supply-side capacity and trade related infrastructure constraints which can inhibit their ability to compete on international markets. Based on a solid analysis of trade challenges and opportunities, the &ldquo;UNIDO Quality Infrastructure and Trade&quot; training is designed for encouraging trade development along value chains. The training seeks to promote systemic quality infrastructure development that is based on market needs and promotes inclusive and sustainable industrial development.</p> <p>A Quality Infrastructure System (QIS) is a catalyst for improving the quality of products and services on a national scale. It therefore helps to stimulate demand for these products and services, which invigorates individual businesses and the economy as a whole. By helping national industry to meet the requirements of export markets, a QIS increases the competitiveness of the nation&rsquo;s economy and its ability to participate in global trade and in value chains. It is therefore essential for every economy to understand the quality infrastructure system, its elements, interrelations and how they contribute to the bigger picture.</p> <p>In recent years it has become clear that a well-implemented Quality Infrastructure System contributes to governmental policy objectives in areas other than trade of products and services, including industrial development, efficient use of natural and human resources, food safety, health, the environment, climate change, and other topics that are included in the UN&rsquo;s 2030 Sustainable Development Goals (SDGs).</p> <h3><a href="https://hub.unido.org/training/video-materials/103">Video Materials for this cycle</a></h3> <p>The training is structured into 10 modules:</p> <p><img alt="Overview image" src="https://hub.unido.org/themes/custom/unidotraining/images/poi/overview.png" /></p> <ul> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 1</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 2</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 3</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 4</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 5</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 6</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 7</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 8</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 9</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> <li><a href="https://hub.unido.org/quality-infrastructure-training#0">Module 10</a> <h2>&nbsp;</h2> <p>&nbsp;</p> </li> </ul> <p>You can download this training (File size: 164MB) for offline reading&nbsp;<a href="https://hub.unido.org/sites/default/files/downloads/offline_training.zip">HERE</a></p> <p>QUALITY INFRASTRUCTURE AND TRADE</p> <p>The technical content for this training has been developed in collaboration with partners from the International Network on Quality Infrastructure (INetQI).<img alt="INetQI logo" src="https://hub.unido.org/sites/default/files/inline-images/InetQI_full-colour.png" style="height:162px; width:210px" /></p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> None Quality Infrastructure System, infrastructure, trade, trade in services, trade in goods, trade in products, industrial development, use of natural resources, human resources, food safety, health, environment, climate change, Sustainable Development Goals, SDGs, https://hub.unido.org/quality-infrastructure-training

domestic taxation customs & excises, domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends, taxation in the digital economy medium databandwith course medium language proficiency None all <h3 _msthash="50361" _msttexthash="257010">Aperçu du cours</h3> <p _msthash="50362" _msttexthash="263932552">Une taxe à la consommation est une taxe réclamée par une autorité fédérale sur l’achat d’un bien ou d’un service (la plupart). Une taxe à la consommation peut également faire référence à un système fiscal dans son ensemble dans lequel les individus sont imposés en fonction de la quantité qu’ils consomment plutôt que de ce qu’ils investissent dans l’économie (c’est-à-dire l’impôt sur le revenu).</p> <p _msthash="50363" _msttexthash="111532213">Pratiquement tous les pays du monde appliquent une taxe à la consommation sur les ventes de biens et de services. Les taxes à la consommation peuvent prendre la forme de taxes de vente, de droits de douane, d’accises et d’autres taxes sur les biens et services consommés. Ces taxes sont assumées par les clients qui paient un prix de détail plus élevé pour le bien ou le service.</p> <p _msthash="50364" _msttexthash="110506812">Le prix final comprend la taxe à la consommation, qui est collectée par le vendeur et transmise aux autorités fédérales ou locales compétentes. Les taxes à la consommation sont généralement perçues à des taux différents pour différents types de produits, généralement en fonction de la perception qu’un produit est considéré comme un produit de première nécessité ou un article de luxe.</p> <h4 _msthash="50365" _msttexthash="3572127">Explorez également d’autres cours</h4> <ul> <li><a _msthash="50366" _msttexthash="3545685" href="https://zoetalentsolutions.com/course/aggressive-tax-planning-strategies-and-management-course/">Cours sur les stratégies et la gestion de la planification fiscale agressive</a></li> <li><a _msthash="50367" _msttexthash="1761903" href="https://zoetalentsolutions.com/course/effective-revenue-collection-strategies/">Stratégies efficaces de recouvrement des recettes</a></li> <li><a _msthash="50368" _msttexthash="2601118" href="https://zoetalentsolutions.com/course/improving-tax-dispute-resolution-mechanisms/">Améliorer les mécanismes de règlement des différends fiscaux</a></li> <li><a _msthash="50369" _msttexthash="756756" href="https://zoetalentsolutions.com/course/transfer-pricing-in-taxation/">Prix de transfert en fiscalité</a></li> <li><a _msthash="50370" _msttexthash="1803841" href="https://zoetalentsolutions.com/course/tax-policy-analysis-and-tax-revenue/">Analyse de la politique fiscale et recettes fiscales</a></li> </ul> <p _msthash="50371" _msttexthash="142703899">Quels sont les différents types de « taxes à la consommation »? Il existe différentes taxes à la consommation et elles sont connues sous des noms différents selon le pays en question. Il peut s’agir d’un taux fixe appliqué à chaque vente ou d’un pourcentage de la valeur totale, selon les lois en vigueur dans le domaine d’activité.</p> <p _msthash="50372" _msttexthash="59978802">Chaque type nécessite quelque chose de différent de la part du propriétaire de l’entreprise, mais l’essentiel est que le client final paie la taxe. Parce que ce sont eux qui consomment le produit final, la taxe « consommation » est principalement absorbée par les utilisateurs finaux.</p> <p _msthash="50373" _msttexthash="90820483">Ce cours de formation Zoe vous permettra d’acquérir des connaissances sur la façon de préparer des factures de vente et des crédits avec et sans remises et taxes de vente, de reconnaître les éléments d’une facture et de comprendre l’impact des taxes à la consommation sur les transactions de vente.</p> <h3 _msthash="50374" _msttexthash="325572">Objectifs du cours</h3> <p _msthash="50375" _msttexthash="6930677">Après avoir terminé efficacement ce cours sur la taxe à la consommation, les participants seront en mesure de :</p> <ul> <li _msthash="50376" _msttexthash="1671839">Décrire les principes de la taxe à la consommation</li> <li _msthash="50377" _msttexthash="879619">Calculer la taxe à la consommation</li> <li _msthash="50378" _msttexthash="9507277">Expliquez l’importance d’une facture et les détails que vous trouverez sur une facture</li> <li _msthash="50379" _msttexthash="1640379">Apprenez à préparer et à lire des notes de crédit</li> <li _msthash="50380" _msttexthash="6497790">Décrire les principaux détails d’une déclaration et son objectif</li> <li _msthash="50381" _msttexthash="1209091">Effectuer des exercices de cross-totting</li> <li _msthash="50382" _msttexthash="4903301">Décrire le processus d’achat et les documents impliqués</li> <li _msthash="50383" _msttexthash="6692647">Comprendre comment créer et lire une facture d’achat</li> <li _msthash="50384" _msttexthash="2422095">Effectuer des exemples de rapprochement avec les créanciers</li> <li _msthash="50385" _msttexthash="4354519">Évaluer des études de cas avec différentes lois fiscales dans différentes régions</li> </ul> <h3 _msthash="50386" _msttexthash="586235">Méthodologie de formation</h3> <p _msthash="50387" _msttexthash="12902760">Il s’agit d’un programme de formation collaboratif sur la taxe à la consommation qui comprendra les approches de formation suivantes :</p> <ul> <li _msthash="50388" _msttexthash="197691">Conférences</li> <li _msthash="50389" _msttexthash="650689">Séminaires &amp; Présentations</li> <li _msthash="50390" _msttexthash="427336">Discussions de groupe</li> <li _msthash="50391" _msttexthash="206128">Affectations</li> <li _msthash="50392" _msttexthash="1122446">Études de cas et exercices fonctionnels</li> </ul> <p _msthash="50393" _msttexthash="5037786">Semblable à tous nos cours, ce programme suit également le modèle « Do-Review-Learn-Apply ».</p> <h3 _msthash="50394" _msttexthash="662298">Avantages organisationnels</h3> <p _msthash="50395" _msttexthash="10897874">Les entreprises qui nomment leurs employés pour participer à ce cours de taxe à la consommation peuvent bénéficier des moyens suivants:</p> <ul> <li _msthash="50396" _msttexthash="13733239">Obtenez un programme de taxe à la consommation personnalisé et tout compris avec les fonctionnalités les mieux adaptées aux besoins de votre organisation</li> <li _msthash="50397" _msttexthash="5382390">Produire un profil détaillé de taxe à la consommation internationale pour votre organisation</li> <li _msthash="50398" _msttexthash="11478181">Économisez sur les frais juridiques en hausse en raison d’infractions à la taxe à la consommation</li> <li _msthash="50399" _msttexthash="8646950">Assurez-vous que votre entreprise fonctionne avec les processus les plus rationalisés liés à la taxe à la consommation</li> <li _msthash="50400" _msttexthash="13046059">Employer les bonnes personnes pour s’assurer que les <a _istranslated="1" href="https://www.brookings.edu/on-the-record/the-pros-and-cons-of-a-consumption-tax/" rel="noopener" target="_blank">politiques</a> de taxe à la consommation sont correctement mises en œuvre</li> </ul> <h3 _msthash="50401" _msttexthash="426088">Avantages personnels</h3> <p _msthash="50402" _msttexthash="5809362">Les participants à ce cours de taxe à la consommation peuvent bénéficier des manières suivantes:</p> <ul> <li _msthash="50403" _msttexthash="21707543">Expliquer les facteurs qui motivent la nécessité d’une taxe à la consommation et comprendre les conséquences de la violation de ces lois dans un monde hautement légalisé</li> <li _msthash="50404" _msttexthash="8385000">Évitez que votre entreprise ne connaisse les problèmes probables dus à une mauvaise gestion de la taxe à la consommation</li> <li _msthash="50405" _msttexthash="35487621">Créer des stratégies pour la mise en œuvre de politiques de taxe à la consommation, y compris des outils et des technologies spécifiques, puis surveiller et former ces politiques pour élaborer un programme efficace de conformité fiscale à la consommation</li> <li _msthash="50406" _msttexthash="9773725">Profitez de la vaste gamme de contenus créés par d’éminents fiscalistes du monde entier</li> </ul> <h3 _msthash="50407" _msttexthash="453037">Qui devrait y assister?</h3> <p _msthash="50408" _msttexthash="1903590">Ce cours sur la taxe à la consommation conviendrait à:</p> <ul> <li _msthash="50409" _msttexthash="156507">Comptables</li> <li _msthash="50410" _msttexthash="156507">Comptables</li> <li _msthash="50411" _msttexthash="389909">Conseillers fiscaux</li> <li _msthash="50412" _msttexthash="645047">Fiscalistes généralistes</li> <li _msthash="50413" _msttexthash="1154738">Fiscalistes dans des cabinets de conseil</li> <li _msthash="50414" _msttexthash="3041831">Débutants dans les industries commerciales et commerciales fiscales</li> <li _msthash="50415" _msttexthash="783341">Représentants du gouvernement</li> <li _msthash="50416" _msttexthash="1413763">Directeurs/gestionnaires fiscaux internes</li> <li _msthash="50417" _msttexthash="1077635">Organismes de réglementation fiscale</li> </ul> <h3 _msthash="50418" _msttexthash="185588">Plan du cours</h3> <p><strong _msthash="50419" _msttexthash="322400">MODULE 1 : INTRODUCTION</strong></p> <ul> <li _msthash="50420" _msttexthash="1624051">Qu’est-ce que la taxe de vente?</li> <li _msthash="50421" _msttexthash="612027">Principes de la taxe de vente</li> <li _msthash="50422" _msttexthash="489411">Calcul de la taxe de vente</li> <li _msthash="50423" _msttexthash="2325128">Étude de cas – Taxe de vente</li> </ul> <p><strong _msthash="50424" _msttexthash="1135628">MODULE 2: COMPRENDRE LES TAXES À LA CONSOMMATION</strong></p> <ul> <li _msthash="50425" _msttexthash="712153"><a _istranslated="1" href="https://zoetalentsolutions.com/course/value-added-tax-vat-course/">Taxe sur la valeur ajoutée</a> (TVA)</li> <li><font _msthash="50426" _mstmutation="1" _msttexthash="973115">Taxe sur les produits et services (<a _istranslated="1" _mstmutation="1" href="https://zoetalentsolutions.com/course/goods-and-services-tax-gst/">TPS</a>)</font>)</li> <li _msthash="50427" _msttexthash="73645">Accise</li> <li _msthash="50428" _msttexthash="1905228">Droits d’importation</li> <li _msthash="50429" _msttexthash="452426">Taxe de vente au détail</li> <li _msthash="50430" _msttexthash="1390857">Taxe à la consommation vs impôt sur le revenu</li> <li _msthash="50431" _msttexthash="254007">Impôts directs</li> <li _msthash="50432" _msttexthash="3650231">Qu’est-ce qu’une taxe en cascade?</li> <li _msthash="50433" _msttexthash="303316">Impôt régressif</li> <li _msthash="50434" _msttexthash="2559791">Les avantages et les inconvénients de la taxe à la consommation</li> </ul> <p><strong _msthash="50435" _msttexthash="181675">MODULE 3 : VENTES</strong></p> <ul> <li _msthash="50436" _msttexthash="290758">Factures de vente</li> <li _msthash="50437" _msttexthash="2114632">Préparation des factures avec et sans remise commerciale</li> <li _msthash="50438" _msttexthash="1276938">Factures de vente avec remise de règlement</li> <li _msthash="50439" _msttexthash="482170">Notes de crédit de vente</li> <li _msthash="50440" _msttexthash="2815514">Étude de cas - Préparer des factures et des crédits pour Jakes Palace</li> <li _msthash="50441" _msttexthash="836277">Étude de cas - comprendre la remise</li> <li _msthash="50442" _msttexthash="1032317">Les déclarations et le département AR</li> <li _msthash="50443" _msttexthash="1360229">Étude de cas - Préparation des déclarations</li> <li _msthash="50444" _msttexthash="1900678">Vue d’ensemble des livres Prime</li> <li _msthash="50445" _msttexthash="424385">Livres de jour de vente</li> <li _msthash="50446" _msttexthash="3601715">Étude de cas - Entrez les données dans les carnets de jours de vente et de retour</li> <li _msthash="50447" _msttexthash="427570">Conclusion des ventes</li> </ul> <p><strong _msthash="50448" _msttexthash="175266">MODULE 4 : ACHATS</strong></p> <ul> <li _msthash="50449" _msttexthash="3864419">Le processus d’achat et la vérification des factures</li> <li _msthash="50450" _msttexthash="6937047">Étude de cas – Vérifier une facture d’achat</li> <li _msthash="50451" _msttexthash="349427">Codage des factures</li> <li _msthash="50452" _msttexthash="687440">Exemples de factures de codage</li> <li _msthash="50453" _msttexthash="2580175">Étude de cas – Codage des factures</li> <li _msthash="50454" _msttexthash="7990177">Transfert des factures et des crédits dans les livres d’achat</li> <li _msthash="50455" _msttexthash="17058262">Étude de cas – Entrez les données dans le carnet d’achat et de retours d’achat</li> <li _msthash="50456" _msttexthash="840580">Rapprochement entre créanciers</li> <li _msthash="50457" _msttexthash="3131310">Étude de cas – Rapprochement des créanciers</li> </ul> <p><strong _msthash="50458" _msttexthash="1883206">MODULE 5: COMMENT CALCULER LA TAXE DE VENTE ET COMMENT LA PERCEVOIR</strong></p> <ul> <li _msthash="50459" _msttexthash="3615170">Déterminez si vous devez indiquer vos prix taxes comprises sur votre site Web</li> <li _msthash="50460" _msttexthash="739960">Appliquer les taxes à la caisse</li> <li _msthash="50461" _msttexthash="1011244">Calculer et collecter aux États-Unis</li> <li _msthash="50462" _msttexthash="3988426">Calculer et collecter dans l’UE</li> <li _msthash="50463" _msttexthash="4445337">Calculer et collecter dans d’autres pays</li> </ul> <p><strong _msthash="50464" _msttexthash="7166419">MODULE 6: COMMENT ENREGISTRER ET DOCUMENTER L’ACTIVITÉ DE TAXE DE VENTE</strong></p> <ul> <li _msthash="50465" _msttexthash="4649970">Émettre des reçus conformes à l’impôt</li> <li _msthash="50466" _msttexthash="546767">Remboursements et avoirs</li> <li _msthash="50467" _msttexthash="2363881">Conservez des enregistrements sécurisés (et numériques)</li> </ul> <p><strong _msthash="50468" _msttexthash="1640613">MODULE 7: COMMENT PRODUIRE DES DÉCLARATIONS DE TAXE DE VENTE</strong></p> <ul> <li _msthash="50469" _msttexthash="5939960">Aux États-Unis : Produire des déclarations de revenus pour chaque État à des intervalles distincts</li> <li _msthash="50470" _msttexthash="4155112">Dans l’UE: déclarations de mousse de TVA à déposer chaque trimestre</li> <li _msthash="50471" _msttexthash="6729073">Produire des déclarations de revenus dans d’autres pays</li> <li _msthash="50472" _msttexthash="303914">La TPS en Australie</li> <li _msthash="50473" _msttexthash="206791">La TPS au Canada</li> <li _msthash="50474" _msttexthash="569114">La TPS en Nouvelle-Zélande</li> <li _msthash="50475" _msttexthash="161304">La TPS en Inde</li> <li _msthash="50476" _msttexthash="3838263">Taxes numériques dans d’autres pays</li> </ul> <p><strong _msthash="50477" _msttexthash="1083290">MODULE 8: COMPTABILITÉ ET CONFORMITÉ FISCALE</strong></p> <ul> <li _msthash="50478" _msttexthash="2663362">Comptabilité d’exercice</li> <li _msthash="50479" _msttexthash="761371">Comptabilisation des produits</li> <li _msthash="50480" _msttexthash="400998">Relevés de dépenses</li> </ul> <p><strong _msthash="50481" _msttexthash="7886008">MODULE 9: TAXE À LA CONSOMMATION DANS LE DOMAINE DES ARTS – ÉTUDES DE CAS</strong></p> <ul> <li _msthash="50482" _msttexthash="10347493">L’Arizona aime les amateurs d’art hors de l’État</li> <li _msthash="50483" _msttexthash="7827014">La Californie encourage le gouvernement à acheter de l’art</li> <li _msthash="50484" _msttexthash="3050723">La Louisiane ne soutient plus les arts comme elle le faisait auparavant</li> <li _msthash="50485" _msttexthash="1705769">New York soutient les arts dramatiques et musicaux</li> <li _msthash="50486" _msttexthash="791856">Rhode Island est un état des arts</li> <li _msthash="50487" _msttexthash="7080424">La Floride soutiendrait les investisseurs dans l’art</li> </ul> <h3>Course Overview</h3> <p>A consumption tax is a tax that is claimed by a federal authority on the purchase of any (most) good or service. A consumption tax can also refer to a taxing system as a whole in which individuals are taxed based on how much they consume instead of how much they put into the economy (i.e. income tax).</p> <p>Practically every country in the world applies a consumption tax to the sales of goods and services. Consumption taxes can take the form of sales taxes, tariffs, excise, and other taxes on goods and services consumed. These taxes are borne by customers who pay a higher retail price for the good or service.</p> <p>The final price includes the consumption tax, which is gathered by the seller and forwarded to the applicable federal or local authorities. Consumption taxes are mostly levied at different rates for different types of commodities, generally according to perceptions of whether a commodity is considered a basic necessity or a luxury item.</p> <h4>Also Explore Other Courses</h4> <ul> <li><a href="https://zoetalentsolutions.com/course/aggressive-tax-planning-strategies-and-management-course/">Aggressive Tax Planning Strategies and Management Course</a></li> <li><a href="https://zoetalentsolutions.com/course/effective-revenue-collection-strategies/">Effective Revenue Collection Strategies</a></li> <li><a href="https://zoetalentsolutions.com/course/improving-tax-dispute-resolution-mechanisms/">Improving Tax Dispute Resolution Mechanisms</a></li> <li><a href="https://zoetalentsolutions.com/course/transfer-pricing-in-taxation/">Transfer Pricing in Taxation</a></li> <li><a href="https://zoetalentsolutions.com/course/tax-policy-analysis-and-tax-revenue/">Tax Policy Analysis and Tax Revenue</a></li> </ul> <p>What are the different types of &ldquo;Consumption Taxes&rdquo;? There are various consumption taxes and they are known by different names depending on the country in question. It can be a fixed rate applied to each sale or a percentage of the total value, depending on the governing laws in the area of business.</p> <p>Each type requires something different from the business owner, but the bottom line is that the end customer pays the tax. Because they are the ones consuming the end product, the &lsquo;consumption&rsquo; tax is mostly absorbed by the end-users.</p> <p>This Zoe training course will empower you with knowledge on how to prepare sales invoices and credits with and without discounts and sales tax, recognise the elements of an invoice, and understand the impact of consumption taxes on sales transactions.</p> <h3>Course Objectives</h3> <p>Upon finishing this Consumption Tax course effectively, participants will be able to:</p> <ul> <li>Describe the principles of consumption tax</li> <li>Calculate the consumption tax</li> <li>Explain the importance of an invoice and what details you will find on an invoice</li> <li>Learn how to prepare and read credit notes</li> <li>Describe the main details of a statement and its purpose</li> <li>Carry out cross totting exercises</li> <li>Describe the purchasing process and documents involved</li> <li>Understand how to create and read a purchase invoice</li> <li>Carry out sample creditor reconciliations</li> <li>Evaluate case studies with different tax laws in various regions</li> </ul> <h3>Training Methodology</h3> <p>This is a collaborative Consumption Tax training program and will comprise the following training approaches:</p> <ul> <li>Lectures</li> <li>Seminars &amp; Presentations</li> <li>Group Discussions</li> <li>Assignments</li> <li>Case Studies &amp; Functional Exercises</li> </ul> <p>Similar to all our courses, this program also follows the &lsquo;Do-Review-Learn-Apply&rsquo; model.</p> <h3>Organisational Benefits</h3> <p>Enterprises who nominate their employees to partake in this Consumption Tax course can benefit in the following ways:</p> <ul> <li>Obtain a customised and all-inclusive consumption tax program with features best suited to address your organisation&rsquo;s needs</li> <li>Produce a detailed international consumption tax profile for your organisation</li> <li>Save on legal expenses risen due to consumption tax violations</li> <li>Ensure that your company is running with the most streamlined processes related to consumption tax</li> <li>Employ the right people to ensure that the consumption tax&nbsp;<a href="https://www.brookings.edu/on-the-record/the-pros-and-cons-of-a-consumption-tax/" rel="noopener" target="_blank">policies</a>&nbsp;are implemented properly</li> </ul> <h3>Personal Benefits</h3> <p>The partakers of this Consumption Tax course can benefit in the following ways:</p> <ul> <li>Explain the factors that drive the need for consumption tax, and understand the consequences of breaching these laws in a highly legalised world</li> <li>Prevent your company from the probable issues faced due to improper consumption tax management</li> <li>Create strategies for implementing consumption tax policies including specific tools and technologies, and then monitoring and training of these policies to build an effective consumption tax compliance program</li> <li>Benefit from the extensive range of content created by prominent tax experts from around the world</li> </ul> <h3>Who Should Attend?</h3> <p>This Consumption Tax course would be suitable for:</p> <ul> <li>Bookkeepers</li> <li>Accountants</li> <li>Tax advisers</li> <li>General tax practitioners</li> <li>Tax practitioners in advisory firms</li> <li>Beginners in tax commercial and trade industries</li> <li>Government officials</li> <li>In-house tax directors/managers</li> <li>Tax regulation bodies</li> </ul> <h3>Course Outline</h3> <p><strong>MODULE 1: INTRODUCTION</strong></p> <ul> <li>What is Sales Tax?</li> <li>Principles of Sales tax</li> <li>Calculating Sales Tax</li> <li>Case Study &ndash; Sales tax</li> </ul> <p><strong>MODULE 2: UNDERSTANDING CONSUMPTION TAXES</strong></p> <ul> <li><a href="https://zoetalentsolutions.com/course/value-added-tax-vat-course/">Value-Added Tax</a>&nbsp;(VAT)</li> <li>Goods and Services Tax (<a href="https://zoetalentsolutions.com/course/goods-and-services-tax-gst/">GST</a>)</li> <li>Excise Tax</li> <li>Import Duties</li> <li>Retail Sales Tax</li> <li>Consumption Tax vs. Income Tax</li> <li>Direct Tax</li> <li>What is a Cascade Tax?</li> <li>Regressive Tax</li> <li>The pros and cons of consumption tax</li> </ul> <p><strong>MODULE 3: SALES</strong></p> <ul> <li>Sales invoices</li> <li>Preparing invoices with and without trade discount</li> <li>Sales invoices with settlement discount</li> <li>Sales Credit Notes</li> <li>Case Study- Prepare invoices and credits for Jakes Palace</li> <li>Case Study- understanding discount</li> <li>Statements and the AR department</li> <li>Case Study- Preparing statements</li> <li>Prime books overview</li> <li>Sales Day Books</li> <li>Case Study- Enter data to sales and returns day books</li> <li>Sales Conclusion</li> </ul> <p><strong>MODULE 4: PURCHASES</strong></p> <ul> <li>The Purchasing process and checking invoices</li> <li>Case Study &ndash; Check a purchase invoice</li> <li>Coding invoices</li> <li>Coding invoices samples</li> <li>Case Study &ndash; Coding invoices</li> <li>Transferring invoices and credits to the Purchase Daybooks</li> <li>Case Study &ndash; Enter data to the purchase and purchase returns daybook</li> <li>Creditor reconciliation</li> <li>Case Study &ndash; Creditor Reconciliation</li> </ul> <p><strong>MODULE 5: HOW TO CALCULATE SALES TAX AND HOW TO COLLECT IT</strong></p> <ul> <li>Consider whether you should list your prices inclusive of taxes on your website</li> <li>Apply taxes at checkout</li> <li>Calculate and collect in the US</li> <li>Calculate and collect in the EU</li> <li>Calculate and collect in other countries</li> </ul> <p><strong>MODULE 6: HOW TO RECORD AND DOCUMENT SALES TAX ACTIVITY</strong></p> <ul> <li>Issue tax-compliant receipts</li> <li>Refunds and credit notes</li> <li>Keep safe (and digital) records</li> </ul> <p><strong>MODULE 7: HOW TO FILE SALES TAX RETURNS</strong></p> <ul> <li>In the US: File tax returns for each state at distinct intervals</li> <li>In EU: VAT MOSS returns to be filed every quarter</li> <li>Filing tax returns in other countries</li> <li>GST in Australia</li> <li>GST in Canada</li> <li>GST in New Zealand</li> <li>GST in India</li> <li>Digital taxes in other countries</li> </ul> <p><strong>MODULE 8: ACCOUNTING AND TAX COMPLIANCE</strong></p> <ul> <li>Accrual Accounting</li> <li>Revenue Recognition</li> <li>Expense records</li> </ul> <p><strong>MODULE 9: CONSUMPTION TAX IN THE FIELD OF ARTS &ndash; CASE STUDIES</strong></p> <ul> <li>Arizona loves out-of-state art lovers</li> <li>California encourages the government to purchase art</li> <li>Louisiana doesn&rsquo;t support the arts like it used to</li> <li>New York supports dramatic and musical arts</li> <li>Rhode Island is a State of the Arts</li> <li>Florida would support art investors</li> </ul> None Consumption taxes, sales taxes, tariffs, excise, other taxes on goods and services, tax on retail price for good or service, tax compliance, administration of consumption tax, https://zoetalentsolutions.com/course/consumption-tax/

domestic taxation business models basis for taxation, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith course medium language proficiency None all None India, The Institute of Cost Accountants of India, GST, indirect taxes, tax compliance, administration, tax administration, GST tax compliance, https://icmai.in/TaxationPortal/OnlineCourses/index.php

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax compliance medium databandwith webinar/lecture medium language proficiency None all None tax compliance, corporate tax, transparency, ATAF, communication, tax revenue services, tax administration, https://www.facebook.com/ataftax/videos/217456336348658/?extid=CL-UNK-UNK-UNK-AN_GK0T-GK1C&ref=sharing

international taxation accounting & taxation / concepts of taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all <p _msthash="50250" _msttexthash="3334370">Participez au jour 2 du Dialogue de haut niveau sur les politiques fiscales</p> <p>Join Day 2 of the High-level Tax Policy Dialogue</p> None AfCFTA, trade, Africa, UN, UNECA, United Nations Economic Committee Africa, ATAF, Tax revenue, African Union, African Continental Free Trade Area, https://www.facebook.com/ataftax/videos/1074442049617366/?extid=CL-UNK-UNK-UNK-AN_GK0T-GK1C&ref=sharing

domestic taxation direct taxes (small business & individual), domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax audit, tax compliance, tax incentives, tax policy & future trends high databandwidth course medium language proficiency None all <p _msthash="50174" _msttexthash="1422471570">Aucun gouvernement ne peut diriger un pays sans revenus. L’une des principales sources de revenus est la fiscalité. Les impôts peuvent être classés comme impôts directs et indirects. Les impôts directs englobent les impôts dont l’impact et l’incidence pèsent sur la même personne. La Loi de 1961 relative à l’impôt sur le revenu est la principale législation dans le domaine des impôts directs en Inde. Il est très intéressant de connaître les différentes facettes de cette loi. La loi laisse une large place à la planification et à la gestion fiscales en utilisant diverses dispositions qui y sont consacrées. Un contribuable peut réduire son impôt à payer en profitant de divers incitatifs prévus par la Loi. Cela crée une situation gagnant-gagnant. Ce cours de crédit de niveau 4 UG / PG est de nature interdisciplinaire et tout diplômé ou toute personne poursuivant l’obtention du diplôme, qui souhaite en savoir plus sur le système fiscal indien, peut s’inscrire. Après avoir terminé le cours, un apprenant peut avoir les points à retenir suivants: <br _istranslated="1"/> 1. Un aperçu du système de fiscalité directe de l’Inde. <br _istranslated="1"/> 2. Connaissance du calcul de l’impôt sur le revenu. <br _istranslated="1"/> 3.Idée sur les différentes pistes de planification fiscale et de gestion<br _istranslated="1"/> fiscale 4. Sensibilisation à la conformité des lois<br _istranslated="1"/> fiscales 5. Permettre de produire des déclarations<br _istranslated="1"/> de revenus 6. Exercer la profession de conseiller fiscal</p> <p _msthash="50175" _msttexthash="112294">Résumé</p> <table border="0" cellpadding="0" cellspacing="0" style="width:100%"> <tbody> <tr> <td _msthash="50176" _msttexthash="257478">Statut du cours : <td _msthash="50177" _msttexthash="76284">Actuel </tr> <tr> <td _msthash="50178" _msttexthash="198965">Type de cours : <td _msthash="50179" _msttexthash="135538">Sans objet </tr> <tr> <td _msthash="50180" _msttexthash="85475">Durée: <td _msthash="50181" _msttexthash="148655">15 semaines </tr> <tr> <td _msthash="50182" _msttexthash="214994">Date de début : <td _msthash="50183" _msttexthash="116155">13 janv. 2020 </tr> <tr> <td _msthash="50184" _msttexthash="142896">Date de fin : <td _msthash="50185" _msttexthash="84201">10 mai 2020 </tr> <tr> <td _msthash="50186" _msttexthash="1747759">Date de l’examen : <td _msthash="50187" _msttexthash="137384">10 mai 2020 IST </tr> <tr> <td _msthash="50188" _msttexthash="411944">Fin des inscriptions : <td _msthash="50189" _msttexthash="106158">30 mars 2020 </tr> <tr> <td _msthash="50190" _msttexthash="162227">Catégorie: <ul> <li _msthash="50191" _msttexthash="111904">Commerce</li> <li _msthash="50192" _msttexthash="303186">Études de gestion</li> </ul> </tr> <tr> <td _msthash="50193" _msttexthash="305058">Points de crédit : <td _msthash="50194" _msttexthash="4732">4 </tr> <tr> <td _msthash="50195" _msttexthash="86879">Niveau: <td _msthash="50196" _msttexthash="777010">Premier cycle/troisième cycle </tr> </tbody> </table> <p _msthash="50197" _msttexthash="1655212"><a _istranslated="1" href="https://onlinecourses.swayam2.ac.in/#facebook" rel="nofollow noopener" target="_blank">Facebook</a><a _istranslated="1" href="https://onlinecourses.swayam2.ac.in/#twitter" rel="nofollow noopener" target="_blank">Twitter</a><a _istranslated="1" href="https://onlinecourses.swayam2.ac.in/#email" rel="nofollow noopener" target="_blank">Email</a><a _istranslated="1" href="https://onlinecourses.swayam2.ac.in/#linkedin" rel="nofollow noopener" target="_blank">LinkedIn</a><a _istranslated="1" href="https://onlinecourses.swayam2.ac.in/#whatsapp" rel="nofollow noopener" target="_blank">WhatsApp</a><a _istranslated="1" href="https://www.addtoany.com/share#url=https%3A%2F%2Fonlinecourses.swayam2.ac.in%2Fcec20_cm01%2Fpreview&amp;title=Direct%20Tax%20-%20Laws%20and%20Practice%20-%20Course">Partager</a></p> <hr/> <h4 _msthash="50198" _msttexthash="259207">Visites de pages</h4> <h6 _msthash="50199" _msttexthash="4368">0</h6> <p><br/>  </p> <h3 _msthash="50200" _msttexthash="397436">Disposition du cours</h3> <p><font _msthash="50201" _mstmutation="1" _msttexthash="14638253058">Semaine 1 <strong _istranslated="1" _mstmutation="1">Concepts de base et définitions - Loi de l’impôt sur le revenu, 1961</strong> 1.1 Évasion fiscale, évitement fiscal, planification et gestion<br _istranslated="1" _mstmutation="1"/> fiscales 1.2 Contexte, concept et mécanisme de l’impôt sur le revenu 1.3 Définitions, concept de revenu, personne évaluée, année précédente, année<br _istranslated="1" _mstmutation="1"/> d’évaluation 1.4 Assiette de l’accusation 1.5 Portée du revenu<br _istranslated="1" _mstmutation="1"/> total Semaine 2 Statut de résident et <strong _istranslated="1" _mstmutation="1">revenus exonérés d’impôt</strong><br _istranslated="1" _mstmutation="1"/> 2.1 Statut de résident et incidence de l’impôt<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> 2.2 Revenus exonérés de l’impôt Semaine 3 Revenus provenant des salaires 3.1 Base de calcul du revenu provenant des salaires 3.2 Indemnités 3.3 Avantages<br _istranslated="1" _mstmutation="1"/> accessoires 3.4 Calcul du revenu provenant de la semaine de salaire<br _istranslated="1" _mstmutation="1"/> 4 <strong _istranslated="1" _mstmutation="1">Revenus provenant de biens immobiliers</strong> 4.1 Base de facturation du revenu provenant de biens <br _istranslated="1" _mstmutation="1"/> immobiliers<br _istranslated="1" _mstmutation="1"/> 4.2 Valeur annuelle brute<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> <strong _istranslated="1" _mstmutation="1">4.3</strong> Déductions en vertu de l’article<br _istranslated="1" _mstmutation="1"/> 24<br _istranslated="1" _mstmutation="1"/> 4.4 Calcul du revenu provenant de la propriété de la maison Semaine 5 Bénéfices et gains d’entreprise ou de profession 5.1 Base de charge des bénéfices et gains de l’entreprise ou de la<br _istranslated="1" _mstmutation="1"/> profession 5.2 Principes généraux régissant le revenu d’entreprise 5.3 Déductions en vertu des articles 30 à 44DB<br _istranslated="1" _mstmutation="1"/> 5.4 Calcul des bénéfices et des gains d’entreprise<br _istranslated="1" _mstmutation="1"/> ou de profession<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> <strong _istranslated="1" _mstmutation="1">Semaine 6 Gains</strong><br _istranslated="1" _mstmutation="1"/> en capital 6.1 Base d’imposition des gains<br _istranslated="1" _mstmutation="1"/> en capital 6.2 Concept d’immobilisation<br _istranslated="1" _mstmutation="1"/> 6.3 Gains en capital exonérés d’impôt et déductions déductibles<br _istranslated="1" _mstmutation="1"/> 6.4 Calcul des gains<br _istranslated="1" _mstmutation="1"/> en capital à court et à long terme Semaine 7 Revenus provenant d’autres sources 7.1 Base de facturation du revenu provenant d’autres sources 7.2 Dividendes, intérêts sur titres<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> 7.3 Déductions 7.4 Calcul du revenu <strong _istranslated="1" _mstmutation="1">provenant d’autres sources</strong><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> <strong _istranslated="1" _mstmutation="1">Semaine 8 Déductions du revenu total brut</strong><br _istranslated="1" _mstmutation="1"/> 8.1 Règles essentielles régissant les<br _istranslated="1" _mstmutation="1"/> déductions 8.2 Déductions en vertu des articles 80C à 80U<br _istranslated="1" _mstmutation="1"/> Semaine 9 Regroupement du revenu et compensation et report prospectif des pertes 9.1 Revenu d’autres personnes incluses dans le revenu total de l’Assesse 9.2 Compensation et report prospectif des pertes<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> Semaine 10 Déclaration de revenu<br _istranslated="1" _mstmutation="1"/> et cotisation<br _istranslated="1" _mstmutation="1"/> 10.1 Production des déclarations<br _istranslated="1" _mstmutation="1"/> 10.2 Cotisation<br _istranslated="1" _mstmutation="1"/> <strong _istranslated="1" _mstmutation="1"></strong> Semaine 11 Paiement anticipé de l’impôt et retenue/perception d’impôt à la source 11.1 Paiement anticipé de l’impôt 11.2 Déduction fiscale à la source 11.3 Perception de l’impôt à la source <br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> Semaine 12 Calcul du revenu imposable des particuliers 12.1 Incidence fiscale sur les particuliers 12.2 Calcul du revenu imposable et de l’impôt<br _istranslated="1" _mstmutation="1"/> à payer des particuliers<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/>. <br _istranslated="1" _mstmutation="1"/> Semaine 13 Calcul du revenu imposable des sociétés 13.1 Calcul du revenu imposable et de l’impôt à payer <strong _istranslated="1" _mstmutation="1">des sociétés</strong><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> 13.2 Impôt alternatif<br _istranslated="1" _mstmutation="1"/> minimum Semaine 14 Appels et révisions 14.1 Autorités de l’impôt sur le<br _istranslated="1" _mstmutation="1"/> revenu 14.2 Hiérarchie d’appel <strong _istranslated="1" _mstmutation="1">14.3 Révisions</strong><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> Semaine 15 Planification<br _istranslated="1" _mstmutation="1"/> fiscale 15.1 Création d’une nouvelle entreprise<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> 15.2 Décisions <br _istranslated="1" _mstmutation="1"/>de gestion spécifiques Informations importantes sur l’évaluation Date de l’examen<br _istranslated="1" _mstmutation="1"/> surveillé pour 70 points: 10 mai 2020 Évaluation<br _istranslated="1" _mstmutation="1"/> interne pour 30 points<br _istranslated="1" _mstmutation="1"/> Semaine 1 15 MCQs Dernière date de soumission 28 févr. 2020 pour 1,5 points Semaine 1 Évaluation subjective Dernière date de soumission 10 mars 2020 pour 2,0 points Semaine 2 15 QCM Dernière date de soumission 28 févr. 2020 pour 1,5 points Semaine 3 15 QCM Dernière date de soumission 28 févr. 2020 pour 1,5 points Semaine 4 15 QCM Dernière date de soumission 15 mars 2020 pour 1,5 points<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> Semaine 4 Évaluation subjective Dernière de la soumission 31 Mars 2020 pour 3,0 points Semaine 5 15 QCM Dernière date de soumission 15 mars 2020 pour 1,5 points Semaine 6 15 QCM Dernière date de soumission 15 mars 2020 pour 1,5 points Semaine 7 10 QCM Dernière date de soumission 30 mars 2020 pour 1,0 points Semaine 7 Évaluation subjective Dernière date de soumission 15 avr 2020 pour 2,0 points Semaine 8 15 QCM Dernière date de soumission 30 mars 2020 pour 1,5 points<br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> Semaine 9 15 QCM Dernière date de soumission 30 mars 2020 pour 1,5 points Semaine 10 10 QCM Dernière date de soumission 15 avr 2020 pour 1,0 points Semaine 11 15 QCM Dernière date de soumission 15 avr 2020 pour 1,5 points Semaine 12 15 QCM Dernière date de soumission 15 avril 2020 pour 1,5 points Semaine 12 Évaluation subjective Dernière date de soumission 30 avril 2020 pour 2,0 points<br _istranslated="1" _mstmutation="1"/> <br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> <br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> Semaine 13 10 QCM Dernière QCM Date de soumission 30 avr 2020 pour 1,0 points Semaine 14 15 QCM Dernière date de soumission 30 avr 2020 pour 1,5 points Semaine 15 15 QCM Dernière date de soumission 30 avril 2020 pour 1,5 points <br _istranslated="1" _mstmutation="1"/><br _istranslated="1" _mstmutation="1"/> <br _istranslated="1" _mstmutation="1"/> Veuillez participer à tous les éléments de l’évaluation<br _istranslated="1" _mstmutation="1"/> interne <strong _istranslated="1" _mstmutation="1">L’EXAMEN SURVEILLÉ DE FIN DE TRIMESTRE EST REPORTÉ EN RAISON DE LA CRISE COVID 19</strong></font><br/> <br/> <br/> <br/> <br/>  <br/> <br/> <br/>  </p> <h3 _msthash="50202" _msttexthash="443625">Livres et références</h3> <p _msthash="50203" _msttexthash="143228215">1. Direct Taxes - Law and Practice with special reference to Tax Planning par Dr. Vinod K Singhania et Dr. Kapil Singhania, Taxmann Publications, New Delhi, 59th Edition, Assessment Year 2018-19<br _istranslated="1"/> 2. Guide de l’étudiant sur l’impôt sur le revenu Édition universitaire - par Dr. Vinod K Singhania et Dr. Monica Singhania, Taxmann Publications, New Delhi, 2018, année d’évaluation 2018-19</p> <h3 _msthash="50204" _msttexthash="2776826">Biographie de l’instructeur</h3> <p><img _mstalt="209677" alt="Profile photo" id="i_698" src="./material-2023-07-12trans_files/i_698.png" style="height:128px; width:128px"/></p> <h3 _msthash="50205" _msttexthash="974935">Prof. (Dr.) Subhrangshu Sekhar Sarkar</h3> <p _msthash="50206" _msttexthash="417287">Université de Tezpur</p> <p _msthash="50207" _msttexthash="699351484">Le professeur (Dr.) Subhrangshu Sekhar Sarkar, après avoir terminé sa maîtrise en commerce de l’Université Gauhati, a rejoint les universitaires. Il a fait son doctorat dans le domaine de la fiscalité. Il a suivi un programme de développement du corps professoral en gestion de XLRI, Jamshedpur. Il a complété un programme de certificat en enseignement de l’entrepreneuriat de l’Indian School of Business (ISB), Hyderabad. Il a également suivi un programme sur la pédagogie de l’enseignement des cas à la Harvard Business School, Boston, États-Unis. Il est titulaire du certificat CMI Level 5 Leadership and Management décerné par le Chartered Management Institute (Royaume-Uni). Il a suivi un programme international en leadership et enseignement supérieur à l’Université de Warwick, au Royaume-Uni. Il a suivi le programme Leadership for Academicians (LEAP) à l’IIT, BHU et à la Penn State University, Pennsylvanie, États-Unis.</p> <p _msthash="50208" _msttexthash="405330107">Il est associé à l’Université de Tezpur (une université centrale de l’Inde) depuis 1995. Il a servi à l’IIM Shillong (sur lien de l’Université de Tezpur) en 2009-10 et a aidé au processus de renforcement des institutions. À la fin du lien, il a rejoint l’Université de Tezpur et a récemment terminé son mandat de doyen de l’École des sciences de gestion. Actuellement, il travaille comme professeur au Département d’administration des affaires et chef responsable du Département de commerce. Ses domaines d’intérêt comprennent la comptabilité, la fiscalité, l’entrepreneuriat et la gestion stratégique.</p> <h3 _msthash="50209" _msttexthash="352729">Certificat de cours</h3> <p _msthash="50210" _msttexthash="21280597">« 30 points seront attribués pour l’évaluation interne et 70 points seront attribués pour l’examen externe surveillé »</p> <p> </p> <p>No government can run a country without revenue. One of the major sources of revenue is taxation. Taxes can be classified as Direct and Indirect Tax. Direct taxes encompass those taxes where impact and incidence falls on the same person. Income Tax Act, 1961 is the prime legislation in the area of direct taxes in India. It is very interesting to know various facets of this Act. The Act makes ample scope for tax planning and tax management by utilizing various provisions which are enshrined therein. A tax payer can reduce her tax liability by taking advantage of various incentives that are provided in the Act. It creates a win-win situation. This UG/PG Level 4 credit course is inter-disciplinary in nature and any graduate or anyone pursuing graduation, who wishes to learn about Indian income tax system, can enroll. After completion of the course, a learner can have following takeaways:.<br /> 1. An overview of the direct taxation system of India.<br /> 2. Knowledge of computation of income tax.<br /> 3.Idea on various avenues for tax planning and tax management<br /> 4. Awareness on the compliance of tax laws<br /> 5. Enabling to file income tax returns<br /> 6. Taking occupation as tax consultants</p> <p>Summary</p> <table border="0" cellpadding="0" cellspacing="0" style="width:100%"> <tbody> <tr> <td>Course Status :</td> <td>Ongoing</td> </tr> <tr> <td>Course Type :</td> <td>Not Applicable</td> </tr> <tr> <td>Duration :</td> <td>15 weeks</td> </tr> <tr> <td>Start Date :</td> <td>13 Jan 2020</td> </tr> <tr> <td>End Date :</td> <td>10 May 2020</td> </tr> <tr> <td>Exam Date :</td> <td>10 May 2020 IST</td> </tr> <tr> <td>Enrollment Ends :</td> <td>30 Mar 2020</td> </tr> <tr> <td>Category :</td> <td> <ul> <li>Commerce</li> <li>Management Studies</li> </ul> </td> </tr> <tr> <td>Credit Points :</td> <td>4</td> </tr> <tr> <td>Level :</td> <td>Undergraduate/Postgraduate</td> </tr> </tbody> </table> <p><a href="https://onlinecourses.swayam2.ac.in/#facebook" rel="nofollow noopener" target="_blank">Facebook</a><a href="https://onlinecourses.swayam2.ac.in/#twitter" rel="nofollow noopener" target="_blank">Twitter</a><a href="https://onlinecourses.swayam2.ac.in/#email" rel="nofollow noopener" target="_blank">Email</a><a href="https://onlinecourses.swayam2.ac.in/#linkedin" rel="nofollow noopener" target="_blank">LinkedIn</a><a href="https://onlinecourses.swayam2.ac.in/#whatsapp" rel="nofollow noopener" target="_blank">WhatsApp</a><a href="https://www.addtoany.com/share#url=https%3A%2F%2Fonlinecourses.swayam2.ac.in%2Fcec20_cm01%2Fpreview&amp;title=Direct%20Tax%20-%20Laws%20and%20Practice%20-%20Course">Share</a></p> <hr /> <h4>Page Visits</h4> <h6>0</h6> <p><br /> &nbsp;</p> <h3>Course layout</h3> <p><strong>Week 1 Basic Concepts and Definitions - Income Tax Act, 1961</strong><br /> 1.1 Tax evasion, tax avoidance, tax planning/ management<br /> 1.2 Background, Concept and Mechanism of Income Tax<br /> 1.3 Definitions, Concept of Income, Assessee, Previous Year, Assessment Year<br /> 1.4 Basis of Charge<br /> 1.5 Scope of Total Income<br /> <strong>Week 2 Residential Status and Incomes Exempt from Tax</strong><br /> 2.1 Residential Status and incidence of tax<br /> 2.2 Incomes Exempt from Tax<br /> <strong>Week 3 Income from Salaries</strong><br /> 3.1 Basis of Charge of Income from Salaries<br /> 3.2 Allowances<br /> 3.3 Perquisites<br /> 3.4 Computation of Income from Salary<br /> <strong>Week 4 Income from House Property</strong><br /> 4.1 Basis of Charge of Income from House Property<br /> 4.2 Gross Annual Value<br /> 4.3 Deductions under Section 24<br /> 4.4 Computation of Income from House Property<br /> Week 5 Profits and Gains of Business or Profession<br /> 5.1 Basis of Charge of Profits and Gains of Business or Profession<br /> 5.2 General Principles Governing income from business<br /> 5.3 Deductions under Section 30 to 44DB<br /> 5.4 Computation of Profits and Gains of Business or Profession<br /> <strong>Week 6 Capital Gains</strong><br /> 6.1 Basis of Charge of Capital Gains<br /> 6.2 Concept of Capital Asset<br /> 6.3 Capital gains exempt from tax and allowable deductions<br /> 6.4 Computation of Short term and Long term capital gains<br /> <strong>Week 7&nbsp; Income from Other Sources</strong><br /> 7.1 Basis of Charge of Income from Other Sources<br /> 7.2 Dividend, Interest on Securities<br /> 7.3 Deductions<br /> 7.4 Computation of Income from Other Sources<br /> <strong>Week 8 Deductions from Gross Total Income</strong><br /> 8.1 Essential Rules governing deductions<br /> 8.2 Deductions under Sections 80C to 80U<br /> Week 9 Clubbing of Income and Set off &amp; Carry Forward of Losses<br /> 9.1 Income of other persons included in Assesse&rsquo;s Total Income<br /> 9.2 Set off and Carry Forward of Losses<br /> Week 10 Return of Income and Assessment<br /> 10.1 Filing of Returns<br /> 10.2 Assessment<br /> <strong>Week 11 Advance Payment of Tax and Tax Deduction/Collection at Source</strong><br /> 11.1 Advance Payment of Tax<br /> 11.2 Tax Deduction at Source<br /> 11.3 Tax Collection at Source<br /> Week 12 Computation of Taxable Income of Individuals<br /> 12.1 Tax Incidence on Individuals<br /> 12.2 Computation of Taxable Income and Tax Liability of individuals.<br /> <strong>Week 13 Computation of Taxable Income of Companies</strong><br /> 13.1 Computation of Taxable Income and Tax Liability of Companies<br /> 13.2 Minimum Alternate Tax<br /> <strong>Week 14 Appeals and Revisions</strong><br /> 14.1 Income tax authorities<br /> 14.2 Appellate hierarchy<br /> 14.3 Revisions<br /> Week 15 Tax Planning<br /> 15.1 Setting up of a new business<br /> 15.2 Specific Managerial decisions<br /> Important Information about Evaluation<br /> Date of Proctored Examination for&nbsp;70 marks: 10 May 2020<br /> Internal Evaluation for&nbsp;30 Marks<br /> &nbsp;Week 1&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 28 Feb 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;for 1.5 marks<br /> &nbsp;Week 1&nbsp; &nbsp; &nbsp;&nbsp;Subjective Assessment&nbsp; &nbsp;Last Date of Submission&nbsp; 10 March 2020 for&nbsp; 2.0 marks<br /> &nbsp;Week 2&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 28 Feb 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 3&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 28 Feb 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 4&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 15 Mar 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 4&nbsp; &nbsp; &nbsp;&nbsp;Subjective Assessment&nbsp; Last of Submission 31 March 2020 &nbsp; &nbsp; &nbsp; for&nbsp; 3.0 marks<br /> &nbsp;Week 5&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 15 Mar 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 6&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 15 Mar 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 7&nbsp; &nbsp; &nbsp;10 MCQs&nbsp; Last Date of Submission&nbsp; 30 Mar 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.0 marks<br /> &nbsp;Week 7&nbsp; &nbsp; &nbsp;&nbsp;Subjective Assessment&nbsp; Last Date of Submission 15 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp; for&nbsp; 2.0 marks<br /> &nbsp;Week 8&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 30 Mar 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 9&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 30 Mar 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 10&nbsp; &nbsp;10 MCQs&nbsp; Last Date of Submission&nbsp; 15 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.0 marks&nbsp;<br /> &nbsp;Week 11&nbsp; &nbsp; 15 MCQs&nbsp; Last Date of Submission&nbsp; 15 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 12&nbsp; &nbsp; 15 MCQs&nbsp; Last Date of Submission&nbsp; 15 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks&nbsp;<br /> &nbsp;Week 12&nbsp; &nbsp; &nbsp;Subjective Assessment&nbsp; &nbsp;Last Date of Submission 30 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp;for 2.0 marks<br /> &nbsp;Week 13&nbsp; &nbsp; 10 MCQs&nbsp; Last Date of Submission&nbsp; 30 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.0 marks&nbsp;<br /> &nbsp;Week 14&nbsp; &nbsp; 15 MCQs&nbsp; Last Date of Submission&nbsp; 30 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks<br /> &nbsp;Week 15&nbsp; &nbsp; &nbsp;15 MCQs&nbsp; Last Date of Submission&nbsp; 30 Apr 2020&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; for 1.5 marks&nbsp;<br /> &nbsp;Please participate in all elements of the internal evaluation<br /> <strong>THE END TERM PROCTORED EXAMINATION IS POSTPONED DUE TO THE COVID 19 CRISIS</strong><br /> <br /> <br /> <br /> <br /> &nbsp;<br /> <br /> <br /> &nbsp;</p> <h3>Books and references</h3> <p>1. Direct Taxes - Law and Practice with special reference to Tax Planning&nbsp; by Dr. Vinod K Singhania and Dr. Kapil Singhania, Taxmann Publications, New Delhi, 59th Edition, Assessment Year 2018-19<br /> 2. Students&#39; Guide to Income Tax University Edition -&nbsp;&nbsp;by Dr. Vinod K Singhania and Dr. Monica Singhania, Taxmann Publications, New Delhi, 2018, Assessment Year 2018-19</p> <h3>Instructor bio</h3> <p><img alt="Profile photo" id="i_698" src="https://storage.googleapis.com/swayam-central-production.appspot.com/instructor/assets/i_698.png" style="height:128px; width:128px" /></p> <h3>Prof. (Dr.) Subhrangshu Sekhar Sarkar</h3> <p>Tezpur University</p> <p>Prof. (Dr.) Subhrangshu Sekhar Sarkar after completing his Masters in Commerce from Gauhati University joined the academics. He has done his doctorate in the area of Taxation. He has undergone Faculty Development Programme in Management from XLRI, Jamshedpur. He has completed a Certificate Programme in Entrepreneurship Teaching from Indian School of Business (ISB), Hyderabad. He has also undergone a programme on Case Teaching Pedagogy at Harvard Business School, Boston, USA. He holds CMI Level 5 Certificate Leadership and Management awarded by the Chartered Management Institute (UK). He has undergone an International programme in the Leadership &amp; higher Education at Warwick University, UK. He has completed Leadership for Academicians Programme (LEAP) at IIT, BHU and Penn State University, Pennsylvania, USA.</p> <p>He is associated with Tezpur University (A Central University of India) since 1995. He served at IIM Shillong (on lien from Tezpur University) during 2009-10 and helped the process of institution building. On completion of lien, he joined back Tezpur University and recently he has completed his term as Dean, School of Management Sciences. Currently, he is working as the Professor at the Department of Business Administration and Head in-charge, Department of Commerce. His areas of interest include Accounting, Taxation, Entrepreneurship and Strategic Management.</p> <h3>Course certificate</h3> <p>&ldquo;30 Marks will be allocated for Internal Assessment and 70 Marks will be allocated for external proctored examination&rdquo;</p> <p>&nbsp;</p> None Indian, India, direct taxes, Tezpur University, Direct Tax, personal income tax, business income, corporate income tax, capital gains tax, tax residency, tax resident, wage tax, tax planning, https://onlinecourses.swayam2.ac.in/cec20_cm01/preview

domestic taxation accounting & taxation / concepts of taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance medium databandwith course medium language proficiency None all <h1 _msthash="49913" _msttexthash="4765644">Cours de formation en fiscalité des entreprises aux Émirats arabes unis à Dubaï Sharjah</h1> <ul> <li _msthash="49914" _msttexthash="281229">À propos du cours</li> <li _msthash="49915" _msttexthash="609258">Organisme de certification</li> <li _msthash="49916" _msttexthash="520247">Télécharger la brochure</li> </ul> <h2><strong _msthash="49917" _msttexthash="626249">Impôt sur les sociétés (TC).</strong></h2> <h2 _msthash="49918" _msttexthash="6247137">Vue d’ensemble du cours d’impôt sur les sociétés aux EAU</h2> <p _msthash="49919" _msttexthash="259964965">En janvier 2022, le ministère des Finances a annoncé qu’il présenterait sans aucun doute une obligation fédérale d’impôt sur les sociétés (EC) sur les bénéfices nets des services. Le nouveau système d’imposition des sociétés devrait entrer en vigueur d’ici le 1er juillet 2023 ou le 1er janvier 2024. CT sera utilisé dans tous les émirats. <a _istranslated="1" href="https://zabeelinstitute.ae/uae-corporate-tax-webinar/" rel="noopener" target="_blank" title="Introducing UAE Corporate Tax 2023- Free Webinar">Impôt sur les sociétés des Émirats arabes unis</a> Le cours couvre l’exigence de production des déclarations, les enregistrements, le paiement de la taxe et la méthodologie de calcul des taxes, à travers plusieurs études de cas.</p> <h3 _msthash="49920" _msttexthash="8999796">Qu’est-ce qu’une obligation fiscale d’entreprise (TC) ?</h3> <p _msthash="49921" _msttexthash="46280741">Le cours d’impôt sur les sociétés des Émirats arabes unis ou l’obligation fiscale des sociétés est une sorte d’impôt direct collecté auprès des sociétés et autres entités en fonction de leur revenu net ou de leur bénéfice.</p> <h3 _msthash="49922" _msttexthash="213226">Objectifs de TC</h3> <p _msthash="49923" _msttexthash="8550256"> En introduisant le CT, les Émirats arabes unis ont l’intention de le faire.</p> <ul> <li _msthash="49924" _msttexthash="6267599">Accélérer son développement ainsi que sa transformation pour atteindre ses objectifs stratégiques.</li> <li _msthash="49925" _msttexthash="35849866">Déclarer son attachement aux critères internationaux de conférence pour l’ouverture fiscale et la protection contre les méthodes d’obligation fiscale dommageable.</li> <li _msthash="49926" _msttexthash="19218030">Maintenir sa position de plaque tournante internationale de premier plan pour les investissements d’entreprise et financiers.</li> </ul> <p _msthash="49927" _msttexthash="15715089"> <a _istranslated="1" href="https://zabeelinstitute.ae/">L’institut de formation Zabeel à Dubaï</a> offre le meilleur cours sur l’impôt sur les sociétés aux Émirats arabes unis</p> <h3><strong _msthash="49928" _msttexthash="5042011">Portée du cours d’impôt sur les sociétés des Émirats arabes unis.</strong></h3> <p><strong _msthash="49929" _msttexthash="5100550">L’impôt sur les sociétés s’appliquera.</strong></p> <ul> <li _msthash="49930" _msttexthash="26119171">Toutes les entreprises et les particuliers effectuant des tâches d’entreprise en vertu d’un permis commercial aux Émirats arabes unis.</li> <li _msthash="49931" _msttexthash="66844336">Entreprises de zone complémentaire (Le régime CT des Émirats arabes unis continuera d’honorer les récompenses CT actuellement utilisées pour les entreprises de la zone gratuites qui respectent toutes les exigences réglementaires et ne réalisent pas de sociétés établies dans la masse continentale des Émirats arabes unis.).</li> <li _msthash="49932" _msttexthash="15478502">Les entités et les personnes étrangères uniquement si elles exercent une profession ou une organisation aux Émirats arabes unis de manière continue ou routinière.</li> <li _msthash="49933" _msttexthash="566124">Opérations financières.</li> <li _msthash="49934" _msttexthash="28130037">Les entreprises ont participé à des activités d’administration immobilière, de construction, de croissance, d’agence et de société de courtage.</li> </ul> <p><strong _msthash="49935" _msttexthash="3704779">Exonérations de l’impôt sur les sociétés</strong> </p> <p _msthash="49936" _msttexthash="16100006">Vous trouverez ci-dessous les lignes directrices concernant les exceptions à l’obligation fiscale professionnelle.</p> <ul> <li _msthash="49937" _msttexthash="41159534"> Les services qui ont retiré des dépôts naturels sont exemptés de CT car ces organisations resteront soumises à l’impôt sur les sociétés actuel au niveau de l’émirat.</li> <li _msthash="49938" _msttexthash="18683951"> Les dividendes et les gains de ressources qu’une société des Émirats arabes unis tire de ses participations certifiantes seront certainement exemptés de CT.</li> <li _msthash="49939" _msttexthash="10352420"> Les opérations intragroupe et les réorganisations admissibles ne passeront pas par TC, étant donné que les conditions sont remplies.</li> </ul> <p _msthash="49940" _msttexthash="1488617">De plus, CT<strong _istranslated="1"> ne se rapportera certainement pas à.</strong></p> <ul> <li _msthash="49941" _msttexthash="18452876"> un revenu individuel salaire et autre revenu d’emploi, qu’il provienne du secteur public ou du secteur économique.</li> <li _msthash="49942" _msttexthash="10983986"> le taux d’intérêt ainsi que les autres revenus tirés par un particulier de la mise de fonds de la banque ou des plans de conservation.</li> <li _msthash="49943" _msttexthash="69613037"> Les revenus d’un investisseur international proviennent de récompenses, de gains de ressources, de taux d’intérêt, d’aristocraties et d’autres rendements d’investissement.</li> <li _msthash="49944" _msttexthash="4395950">l’investissement dans la propriété par des particuliers en leur qualité.</li> <li _msthash="49945" _msttexthash="37831222">les rendements, les gains de ressources et les autres revenus que les particuliers tirent de la possession d’actions ou d’autres titres dans la mesure de leurs capacités.</li> </ul> <p><strong _msthash="49946" _msttexthash="77480">Prix CT.</strong></p> <p _msthash="49947" _msttexthash="2563730">Selon le ministère des Finances, les<strong _istranslated="1"> taux de TC sont les suivants :</strong></p> <ul> <li _msthash="49948" _msttexthash="962273">0 % pour le revenu brut, environ 375 000 AED.</li> <li _msthash="49949" _msttexthash="1963000">9% pour les revenus bruts supérieurs à 375 000 AED et aussi.</li> </ul> <p _msthash="49950" _msttexthash="291884437">L’Autorité fédérale des obligations fiscales (AFC) sera responsable de l’administration, du recouvrement et de l’application de la loi de l’EC. FTA offrira bientôt plus de recommandations et d’aperçus concernant la taxe d’entreprise et des informations sur la façon de s’inscrire et de soumettre des déclarations sur son site Internet. L’Institut Zabeel est considéré comme le <a _istranslated="1" href="https://zabeelinstitute.ae/">meilleur institut de formation à Dubaï</a> pour le cours d’impôt sur les sociétés des Émirats arabes unis</p> <h2 _msthash="49951" _msttexthash="10615215">Résultats d’apprentissage du cours d’impôt sur les sociétés des Émirats arabes unis.</h2> <p _msthash="49952" _msttexthash="12925341">À la fin de cette <a _istranslated="1" href="https://zabeelinstitute.ae/vat-training-vat-courses-dubai/">formation sur</a> l’impôt des sociétés aux Émirats arabes unis, les participants doivent être en mesure de le faire.</p> <ul> <li _msthash="49953" _msttexthash="12320919">Description générale de base de Qu’est-ce que l’impôt sur les sociétés ???</li> <li _msthash="49954" _msttexthash="18638464">Vue d’ensemble de l’impôt sur les sociétés aux États-Unis, au Royaume-Uni, dans l’Union européenne et en Asie.</li> <li _msthash="49955" _msttexthash="4089111">Mise en œuvre de l’impôt sur les sociétés aux EAU (FTA).</li> <li _msthash="49956" _msttexthash="7970261">Vue d’ensemble du régime d’imposition des sociétés des Émirats arabes unis.</li> <li _msthash="49957" _msttexthash="2997865"> Comprendre l’obligation fiscale des EAU </li> <li _msthash="49958" _msttexthash="14022268">Comprendre l’impact de la <a _istranslated="1" href="https://zabeelinstitute.ae/blog/vat/" rel="noopener" target="_blank" title="VAT">TVA</a> sur les importations et les exportations vers les pays participants (région du Golfe) et les pays tiers (reste du globe).</li> <li _msthash="49959" _msttexthash="4333810">Présentation de l’impôt sur le revenu des entreprises.</li> <li _msthash="49960" _msttexthash="13782405">Comprendre l’impact de l’obligation fiscale des EAU sur l’entreprise.</li> <li _msthash="49961" _msttexthash="11499176">Comprendre les entreprises qui sont exonérées de l’impôt sur les sociétés des Émirats arabes unis.</li> <li _msthash="49962" _msttexthash="16345992">Règlement du bénéfice comptable avec les recettes fiscales et application du prix de l’impôt sur les sociétés de 9%.</li> <li _msthash="49963" _msttexthash="12591631">Identifiez les erreurs potentielles dans les calculs de l’impôt sur les sociétés et comment les éviter.</li> <li _msthash="49964" _msttexthash="7317908">Comprendre les bénéfices fiscaux et les revenus d’audit.</li> </ul> <h2 _msthash="49965" _msttexthash="4913090">Plan du cours sur l’impôt des sociétés des Émirats arabes unis</h2> <p><strong _msthash="49966" _msttexthash="6247137">Vue d’ensemble du cours d’impôt sur les sociétés aux EAU</strong></p> <ul> <li _msthash="49967" _msttexthash="1588808">Quand le régime CT des EAU deviendra-t-il efficace?</li> <li _msthash="49968" _msttexthash="5259904">Quel sera le devoir du ministère de l’Argent?</li> <li _msthash="49969" _msttexthash="4323046">Qu’est-ce que l’impôt sur les sociétés?</li> <li _msthash="49970" _msttexthash="2050997">Pourquoi les Émirats arabes unis introduisent-ils le CT?</li> <li _msthash="49971" _msttexthash="3807349">UAE CT s’appliquera-t-il aux organisations de chaque émirat?</li> <li _msthash="49972" _msttexthash="6027853">Quelle sera la tâche de l’Administration fédérale des contributions?</li> </ul> <p _msthash="49973" _msttexthash="19657118">Nous sommes un institut entièrement accrédité par KHDA et approuvé par les étudiants comme le <a _istranslated="1" href="https://zabeelinstitute.ae/">meilleur institut de formation en fiscalité des sociétés des Émirats arabes unis à Dubaï</a>.</p> <p><strong _msthash="49974" _msttexthash="242697">Portée et prix.</strong></p> <ul> <li _msthash="49975" _msttexthash="9278958">Comment déterminez-vous les revenus / revenus de l’entreprise qui subiront UAE CT?</li> <li _msthash="49976" _msttexthash="1546220">Quels seront les taux CT des Émirats arabes unis?</li> <li _msthash="49977" _msttexthash="1528943">Que suggèrent les « grandes » multinationales ?</li> <li _msthash="49978" _msttexthash="5638035">Qui suivra le cours d’impôt sur les sociétés des Émirats arabes unis?</li> <li _msthash="49979" _msttexthash="23970154">Comment déterminez-vous si une entité juridique dispose d’un « service » qui entrera dans le champ d’application de UAE CT?</li> <li _msthash="49980" _msttexthash="7238127">Comment déterminez-vous si une personne a un « service » qui se situera dans la gamme de CT des Émirats arabes unis?</li> <li _msthash="49981" _msttexthash="2442804">Un privé subira-t-il un CT sur les retours sur investissement?</li> <li _msthash="49982" _msttexthash="10982842">Les revenus provenant des acomptes d’une institution financière spécifique seront-ils assujettis à UAE CT?</li> <li _msthash="49983" _msttexthash="4437173">Le revenu salarial d’un individu passera-t-il par UAE CT?</li> <li _msthash="49984" _msttexthash="14859598">Une personne titulaire d’une licence commerciale pour exercer des activités aux Émirats arabes unis subira-t-elle un CT des Émirats arabes unis?</li> <li _msthash="49985" _msttexthash="6326931">Une personne qui investit dans des biens immobiliers aux Émirats arabes unis sera-t-elle soumise à UAE CT?</li> <li _msthash="49986" _msttexthash="16926754">Si un service a généré un revenu brut de 400 000 AED au cours d’un exercice donné, quelle sera la quantité payable par CT aux Émirats arabes unis?</li> <li _msthash="49987" _msttexthash="3875768">Les revenus réalisés par un professionnel indépendant passeront-ils par UAE CT?</li> </ul> <h4 _msthash="49988" _msttexthash="395668">Revenu exonéré de TC</h4> <ul> <li _msthash="49989" _msttexthash="4495517">Qu’est-ce qu’une participation « qualifiante » ?</li> <li _msthash="49990" _msttexthash="3388710">Les achats intragroupe seront-ils exemptés de CT des Émirats arabes unis?</li> <li _msthash="49991" _msttexthash="3578094">Quelqu’un sera-t-il exempté de CT des Émirats arabes unis?</li> <li _msthash="49992" _msttexthash="3208725">Est-ce que tout type de revenu sera exempté de CT des Émirats arabes unis?</li> </ul> <p><strong _msthash="49993" _msttexthash="504829">Personnes étrangères.</strong></p> <ul> <li _msthash="49994" _msttexthash="3921164">Une entreprise étrangère ou privée subira-t-elle un CT aux Émirats arabes unis?</li> <li _msthash="49995" _msttexthash="4654754">Les gains gagnés par un capitaliste étranger subiront-ils le CT des Émirats arabes unis?</li> </ul> <p><strong _msthash="49996" _msttexthash="194025">Zones libres.</strong></p> <ul> <li _msthash="49997" _msttexthash="8077472">La thérapie CT des EAU sera-t-elle différente pour un service de zone libre établi dans une zone économiquement libre?</li> <li _msthash="49998" _msttexthash="1485536">Un service de zone franche passera-t-il par UAE CT?</li> <li _msthash="49999" _msttexthash="10734477">Un service de zone libre sera-t-il nécessaire pour s’inscrire et soumettre une déclaration CT?</li> </ul> <p><strong _msthash="50000" _msttexthash="300287">Champs de marché.</strong></p> <ul> <li _msthash="50001" _msttexthash="13406926">L’industrie immobilière sera-t-elle soumise au cours d’impôt sur les sociétés des Émirats arabes unis?</li> <li _msthash="50002" _msttexthash="8724742">Le champ pétrolier et gazier et divers autres marchés extractifs seront-ils soumis à la routine CT des Émirats arabes unis?</li> <li _msthash="50003" _msttexthash="3432286">Le secteur financier passera-t-il par le régime CT des Émirats arabes unis?</li> </ul> <p><strong _msthash="50004" _msttexthash="86359">Pertes.</strong></p> <ul> <li _msthash="50005" _msttexthash="6357065">Les pertes excédentaires de TC pourra-t-elles être poursuivies et utilisées dans les années à venir?</li> <li _msthash="50006" _msttexthash="35267076">Une équipe pourra-t-elle utiliser les pertes fiscales d’une entreprise d’équipe contre le revenu imposable d’une autre société du groupe?</li> <li _msthash="50007" _msttexthash="16337243">Le programme CT des Émirats arabes unis permettra-t-il aux pertes de l’année précédente de diminuer le revenu imposable futur?</li> </ul> <p><strong _msthash="50008" _msttexthash="2241941">Groupe d’obligations fiscales.</strong></p> <ul> <li _msthash="50009" _msttexthash="9334871">Une équipe d’entreprises des EAU sera-t-elle en mesure de créer une « unité fiscale » pour les objectifs de CT des EAU ?</li> <li _msthash="50010" _msttexthash="5355922">Qu’est-ce que le maintien de l’impôt?</li> <li _msthash="50011" _msttexthash="4577001">Quel est le prix de la taxe en vigueur dans le cadre de la routine CT des Émirats arabes unis?</li> </ul> <p><strong _msthash="50012" _msttexthash="2758951">Cotes de crédit d’impôt.</strong></p> <ul> <li _msthash="50013" _msttexthash="6702254">Les TC internationaux payés sur le revenu brut des EAU seront-ils reconnus dans le cadre de la routine CT des EAU?</li> </ul> <p><strong _msthash="50014" _msttexthash="307918">Prix de transfert.</strong></p> <ul> <li _msthash="50015" _msttexthash="1344070">Que sont les politiques de taux de transfert?</li> <li _msthash="50016" _msttexthash="11318190">Les règles de tarification des mouvements s’appliqueront-elles aux entreprises des Émirats arabes unis?</li> </ul> <p><strong _msthash="50017" _msttexthash="276562">Administration.</strong></p> <ul> <li _msthash="50018" _msttexthash="21905676">Des services seront-ils nécessaires pour s’inscrire aux objectifs du cours d’impôt sur les sociétés des Émirats arabes unis?</li> <li _msthash="50019" _msttexthash="5026034">À quelle fréquence les entreprises des EAU devront-elles produire une déclaration CT des EAU?</li> <li _msthash="50020" _msttexthash="2014194">La déclaration de CT devra-t-elle être soumise en ligne?</li> <li _msthash="50021" _msttexthash="14170624">Les organisations seront-elles tenues de payer l’impôt à l’avance?</li> <li _msthash="50022" _msttexthash="3973788">Y a-t-il des conséquences en cas de non-conformité dans le cadre de la routine de TC?</li> </ul> <p _msthash="50023" _msttexthash="4432571">Nous sommes l’un des meilleurs <a _istranslated="1" href="https://zabeelinstitute.ae/">instituts de formation à Dubaï</a></p> <p _msthash="50024" _msttexthash="4243577">Pour en savoir plus sur Texte provenant du site du ministère des Finances <a _istranslated="1" href="https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax">cliquez ici</a></p> <h1>UAE Corporate Tax Training Course in Dubai Sharjah</h1> <ul> <li>About the Course</li> <li>Certification Body</li> <li>Download Brochure</li> </ul> <h2><strong>Corporate Tax (CT).</strong></h2> <h2>Overview of&nbsp; UAE Corporate Tax Course</h2> <p>In January 2022, the Ministry of Finance announced that it would undoubtedly present federal Corporate tax obligation (CT) on the net profits of services. The new corporate Tax system is expected to come into effect by 1 July 2023 or by 1 January 2024. CT will be used throughout all the emirates.<a href="https://zabeelinstitute.ae/uae-corporate-tax-webinar/" rel="noopener" target="_blank" title="Introducing UAE Corporate Tax 2023- Free Webinar">UAE Corporate Tax</a>&nbsp;Course covers the requirement for filing returns, registrations, payment of tax, and methodology of computing taxes, through Several case studies.</p> <h3>What is a Company tax obligation (CT)?</h3> <p>UAE Corporate Tax Course or Company tax obligation is a kind of direct tax collected from corporations and other entities based on their net income or profit.</p> <h3>Objectives of CT</h3> <p>&nbsp;By introducing the CT, the UAE intends to.</p> <ul> <li>Accelerate its development as well as transformation to accomplish its strategic goals.</li> <li>Declare its dedication to conference international criteria for tax openness and protecting against harmful tax obligation methods.</li> <li>Hold its position as a leading international hub for company and financial investment.</li> </ul> <p>&nbsp;Zabeel&nbsp;<a href="https://zabeelinstitute.ae/">training institute in Dubai</a>&nbsp;provide best course for UAE Corporate Tax</p> <h3><strong>Scope of UAE Corporate Tax Course.</strong></h3> <p><strong>Corporate Tax will apply.</strong></p> <ul> <li>All businesses and individuals performing company tasks under a commercial permit in the UAE.</li> <li>Complimentary zone businesses (The UAE CT regime will continue to honor the CT rewards presently being used to cost-free area companies that follow all regulative requirements and do not carry out companies established in the UAE&#39;s landmass.).</li> <li>Foreign entities and people only if they carry out a profession or organization in the UAE in an ongoing or routine way.</li> <li>Financial operations.</li> <li>Companies took part in real estate administration, building, growth, agency, and brokerage firm activities.</li> </ul> <p><strong>Exemptions from Corporate Tax</strong>&nbsp;</p> <p>Below are the guidelines concerning exceptions from the business tax obligation.</p> <ul> <li>&nbsp;Services that removed natural deposits are exempt from CT as these organizations will stay subject to the current Emirate level company tax.</li> <li>&nbsp;Dividends and resource gain a UAE company earn from its certifying shareholdings will certainly be exempt from CT.</li> <li>&nbsp;Qualifying intra-group transactions and reorganizations will not go through CT, given that the conditions are satisfied.</li> </ul> <p>Additionally, CT will certainly<strong>&nbsp;not relate to.</strong></p> <ul> <li>&nbsp;an individual revenues wage and other employment revenue, whether from the public or the economic sector.</li> <li>&nbsp;rate of interest as well as other revenue made by an individual from the bank down payments or conserving plans.</li> <li>&nbsp;an international investor&#39;s revenue is gained from rewards, resource gains, interest rates, aristocracies, and other investment returns.</li> <li>investment in property by individuals in their capacity.</li> <li>returns, resources gains, and other income individuals gain from owning shares or other securities in their capability.</li> </ul> <p><strong>CT Price.</strong></p> <p>As per the Ministry of Financing,<strong>&nbsp;CT rates are:</strong></p> <ul> <li>0 percent for gross income, approximately AED 375,000.</li> <li>9 percent for gross income over AED 375,000 and also.</li> </ul> <p>Federal Tax Obligation Authority (FTA) will be accountable for the CT&#39;s administration, collection, and enforcement. FTA will soon offer more recommendations and overviews regarding business tax and info on how to register and submit returns on its internet site. Zabeel Institute is considered as the&nbsp;<a href="https://zabeelinstitute.ae/">best training institute in Dubai</a>&nbsp; for UAE Corporate Tax Course</p> <h2>UAE Corporate Tax Course Learning Outcome.</h2> <p>Upon completing this UAE Corporate Tax&nbsp;<a href="https://zabeelinstitute.ae/vat-training-vat-courses-dubai/">Course training</a>, the participants must be able to.</p> <ul> <li>Basic General description of What is Corporate tax ???</li> <li>Overview of Corporate tax in USA, UK, European Union &amp; Asia.</li> <li>Corporate tax implementation in UAE (FTA).</li> <li>Overview of UAE Corporate Tax Regime.</li> <li>&nbsp;Understand the UAE Corporate Tax obligation&nbsp;</li> <li>Understand the impact of&nbsp;<a href="https://zabeelinstitute.ae/blog/vat/" rel="noopener" target="_blank" title="VAT">VAT</a>&nbsp;on Imports and Exports to the participant countries (Gulf region) and non-member countries (remainder of the globe).</li> <li>Submission of Business Income Tax.</li> <li>Understand the impact of&nbsp; UAE Corporate Tax obligation on the business.</li> <li>Understand companies that are exempted from UAE Corporate Tax.</li> <li>Settlement of Bookkeeping profit with Tax Revenue and application of 9% Corporate Tax price.</li> <li>Identify potential errors in Company Tax calculations and how to prevent them.</li> <li>Understand the tax profit and audit earnings.</li> </ul> <h2>UAE Corporate Tax Course Outline</h2> <p><strong>Overview of UAE Corporate Tax Course</strong></p> <ul> <li>When will the UAE CT regimen come to be efficient?</li> <li>What will be the duty of the Ministry of Money?</li> <li>What is Company Tax?</li> <li>Why is the UAE introducing CT?</li> <li>Will UAE CT apply to organizations in each Emirate?</li> <li>What will be the duty of the Federal Tax Authority?</li> </ul> <p>We are fully accredited Institute by KHDA and endorsed by students as the&nbsp;<a href="https://zabeelinstitute.ae/">best UAE Corporate Tax training institute in Dubai</a>.</p> <p><strong>Scope and price.</strong></p> <ul> <li>How do you determine the business revenue/ revenue that will undergo UAE CT?</li> <li>What will the UAE CT rates be?</li> <li>What is suggested by &quot;big&quot; multinationals?</li> <li>Who will undergo UAE Corporate Tax Course?</li> <li>How do you identify whether a legal entity has a &quot;service&quot; that will be within the scope of UAE CT?</li> <li>How do you establish whether a person has a &quot;service&quot; that will be within the range of UAE CT?</li> <li>Will, a private undergo CT on investment returns?</li> <li>Will revenue from a specific financial institution&#39;s down payments be subject to UAE CT?</li> <li>Will an individual&#39;s salary income go through UAE CT?</li> <li>Will a person with a business license to conduct business in the UAE undergo UAE CT?</li> <li>Will, an individual who invests in UAE property be subject to UAE CT?</li> <li>If a service has gained a gross income of AED 400,000 in a given fiscal year, what will be the UAE CT quantity payable?</li> <li>Will the income made by a freelance professional go through UAE CT?</li> </ul> <h4>Income exempt from CT</h4> <ul> <li>What is a &#39;qualifying&#39; shareholding?</li> <li>Will intra-group purchases be exempt from UAE CT?</li> <li>Will anyone be exempt from UAE CT?</li> <li>Will any type of revenue, be exempt from UAE CT?</li> </ul> <p><strong>Foreign persons.</strong></p> <ul> <li>Will a foreign company or private undergo UAE CT?</li> <li>Will earnings gained by a foreign capitalist undergo UAE CT?</li> </ul> <p><strong>Free areas.</strong></p> <ul> <li>Will the UAE CT therapy be various for a free area service established in an economically free area?</li> <li>Will a free zone service go through UAE CT?</li> <li>Will a free zone service be needed to register and submit a CT return?</li> </ul> <p><strong>Market fields.</strong></p> <ul> <li>Will the realty industry be subject to the UAE Corporate Tax Course?</li> <li>Will the oil and gas field and various other extractive markets be subject to the UAE CT routine?</li> <li>Will the financial industry go through the UAE CT regimen?</li> </ul> <p><strong>Losses.</strong></p> <ul> <li>Will excess CT losses be enabled to be continued and made use of in future years?</li> <li>Will a team be able to use the tax losses of one team firm against the taxable income of one more group company?</li> <li>Will the UAE CT program permit the previous year&#39;s losses to decrease future taxable income?</li> </ul> <p><strong>Tax obligation group.</strong></p> <ul> <li>Will a team of UAE companies be able to create a &quot;fiscal unity&quot; for UAE CT objectives?</li> <li>What is keeping tax?</li> <li>What is the keeping tax price under the UAE CT routine?</li> </ul> <p><strong>Tax credit scores.</strong></p> <ul> <li>Will international CT paid on UAE gross income be acknowledged under the UAE CT routine?</li> </ul> <p><strong>Transfer pricing.</strong></p> <ul> <li>What are transfer rates policies?</li> <li>Will move pricing rules apply to UAE companies?</li> </ul> <p><strong>Administration.</strong></p> <ul> <li>Will services be needed to sign up for UAE Corporate Tax Course objectives?</li> <li>How frequently will UAE businesses need to file a UAE CT return?</li> <li>Will the CT return need to be submitted online?</li> <li>Will organizations be required to pay tax beforehand?</li> <li>Are there any consequences for non-compliance under the CT routine?</li> </ul> <p>We are one of the Top ranking&nbsp;<a href="https://zabeelinstitute.ae/">training institute in Dubai</a></p> <p>To know more about Text sourced from the website of the Ministry of&nbsp; Finance&nbsp;<a href="https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax">click here</a></p> None United Arab Emirates, UAE, Company tax, tax on income or profit, foreign companies, foreign individuals, Financial operations, real estate, tax exemptions, https://zabeelinstitute.ae/uae-corporate-tax-training-course-in-dubai-sharjah/

domestic taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), international tax planning, tax administration / management / it, tax compliance, tax treaties high databandwidth course high language proficiency None all <p _msthash="49788" _msttexthash="114441080">Les questions fiscales pour les entreprises australiennes deviennent de plus en plus difficiles. Alors qu’ils embrassent le marché mondial et que les autorités examinent de plus près la législation fiscale et le recouvrement, des conseils avisés sont nécessaires. L’impôt sur les sociétés élimine des problèmes complexes pour fournir des connaissances spécialisées à jour.</p> <p _msthash="49789" _msttexthash="42904485">Avec la réforme fiscale en cours, ainsi que les opportunités et les défis de l’économie numérique, les entreprises australiennes ont besoin de conseils fiscaux judicieux, non seulement pour résoudre les problèmes nationaux, mais aussi internationaux.</p> <p _msthash="49790" _msttexthash="124307417">Corporate Tax jette un regard pratique sur des questions complexes et les clarifie. Il vous aidera à interpréter le droit fiscal pour préparer des conseils, analyser et évaluer des stratégies alternatives pour des situations telles que les consolidations, la gestion efficace du capital et les incitations fiscales. Pas seulement pour les groupes d’entreprises, mais aussi pour les entreprises publiques et privées.</p> <p _msthash="49791" _msttexthash="41736643">Il fournit également les compétences nécessaires pour conseiller les clients dans un contexte mondial, y compris des questions telles que le BEPS (transfert de bénéfices par érosion de la base d’imposition).</p> <p> </p> <p><img _mstalt="66430" alt="531425363" src="./material-2023-07-12trans_files/hied-only-corporate-tax-531425363.jpeg" title="531425363"/></p> <p><a _msthash="49792" _msttexthash="615095" href="https://www.taxinstitute.com.au/education/enrol">Inscrivez-vous maintenant</a></p> <p><a _msthash="49793" _msttexthash="77935" href="tel:1300829338">1300829338</a></p> <p><a _msthash="49794" _msttexthash="206336" href="https://www.taxinstitute.com.au/education/submit-your-enquiry">Se renseigner</a></p> <p><a _msthash="49795" _msttexthash="453700" download="" href="https://4766871.fs1.hubspotusercontent-na1.net/hubfs/4766871/Study%20Period%20Timetable%202022.pdf">Calendrier des études</a></p> <ul> <li _msthash="49796" _msttexthash="88062">Sujets1</li> <li _msthash="49797" _msttexthash="303966">Points de crédit6</li> <li _msthash="49798" _msttexthash="227734">NiveauAvancé</li> <li _msthash="49799" _msttexthash="101699">Coût1 800 $</li> <li _msthash="49800" _msttexthash="159107">CPD30 heures</li> <li _msthash="49801" _msttexthash="313365">LivraisonEn ligne</li> <li _msthash="49802" _msttexthash="2205112">Durée de l’étude12 semaines</li> <li _msthash="49803" _msttexthash="2244944">Périodes d’études3 par an</li> <li _msthash="49804" _msttexthash="551746">Étude par semaine10 heures</li> <li _msthash="49805" _msttexthash="222313">Code objetATL009</li> <li _msthash="49806" _msttexthash="24076286">Prérequis par matièreUn diplôme australien | ATL001, ATL003 et ATL004 (ou équivalent) | 12 mois d’expérience pertinente en droit fiscal australien ou en droit fiscal</li> </ul> <hr/> <h2 _msthash="49807" _msttexthash="7644767">Conditions d’entrée et résultats d’apprentissage</h2> <p _msthash="49808" _msttexthash="40093690"><strong _istranslated="1">ATL009 Impôt sur les</strong> sociétés fournit aux candidats une connaissance et une compréhension détaillées des règles fiscales et des problèmes pratiques liés à l’imposition des groupes de sociétés consolidées.</p> <p> </p> <p><strong _msthash="49809" _msttexthash="1651767">À qui s’adresse-t-il?</strong></p> <ul> <li _msthash="49810" _msttexthash="671944">Comptables qualifiés CPA et CA</li> <li _msthash="49811" _msttexthash="2195791">Professionnel spécialisé en fiscalité des entreprises</li> <li _msthash="49812" _msttexthash="95446">Avocats</li> <li _msthash="49813" _msttexthash="493441">Conseillers financiers</li> <li _msthash="49814" _msttexthash="5679726">Planificateurs financiers agréés (CFP™)</li> <li _msthash="49815" _msttexthash="15962791">toute personne ayant terminé une matière de base dans le cadre du diplôme d’études supérieures en droit fiscal appliqué</li> <li _msthash="49816" _msttexthash="1504672">Fiscaliste conseillant les clients fortunés</li> <li _msthash="49817" _msttexthash="3828175">les avocats qui souhaitent se spécialiser dans la planification successorale.</li> </ul> <p><strong> </strong></p> <p><strong _msthash="49818" _msttexthash="2323815">Conditions d’entrée</strong></p> <ol> <li _msthash="49819" _msttexthash="14189188">être titulaire d’un diplôme australien en :<br _istranslated="1"/> a. comptabilité; ou<br _istranslated="1"/> b. le commerce; ou<br _istranslated="1"/> c. finances; ou<br _istranslated="1"/> d. droit; avec<br _istranslated="1"/> e. sujets de droit fiscal ou commercial</li> <li _msthash="49820" _msttexthash="69781712">avoir terminé <a _istranslated="1" href="https://www.taxinstitute.com.au/education/single-subjects/cta1-foundations" target="_self" title="CTA1 Foundations">les matières CTA1 Foundations</a>, <a _istranslated="1" href="https://www.taxinstitute.com.au/education/single-subjects/cta2a-advanced" target="_self" title="CTA2A Advanced">CTA2A Advanced et CTA2B</a> <a _istranslated="1" href="https://www.taxinstitute.com.au/education/single-subjects/cta2b-advanced" target="_self" title="CTA2B Advanced">Advanced</a>, ou une qualification équivalente. Veuillez contacter l’Institut fiscal de l’enseignement supérieur pour plus d’informations.</li> <li _msthash="49821" _msttexthash="51614732">satisfaire aux exigences linguistiques en anglais si la langue d’enseignement pour vos 6 années d’études secondaires n’était pas l’anglais</li> <li _msthash="49822" _msttexthash="6969430">avoir au moins 12 mois d’expérience pertinente en droit fiscal ou fiscal australien.</li> </ol> <p> </p> <p><strong _msthash="49823" _msttexthash="2426047">Résultats d’apprentissage</strong></p> <p _msthash="49824" _msttexthash="129588511">À la fin de l’ATL009, les candidats en fiscalité des sociétés seront en mesure, sans toutefois s’y limiter, d’interpréter le droit fiscal pour préparer des dossiers clients et fournir des conseils fiscaux professionnels dans un contexte mondial. Ainsi que la capacité de déterminer, d’expliquer et de conseiller sur les conséquences fiscales de scénarios factuels simples et plus complexes.</p> <h2 _msthash="49825" _msttexthash="452868">Modules et évaluation</h2> <p><strong _msthash="49826" _msttexthash="96096">Modules</strong></p> <ul> <li _msthash="49827" _msttexthash="266331">consolidations</li> <li _msthash="49828" _msttexthash="2001688">Finance d’entreprise</li> <li _msthash="49829" _msttexthash="4585932">Gestion du capital et rachats d’actions</li> <li _msthash="49830" _msttexthash="3395223">Restructurations d’entreprises</li> <li _msthash="49831" _msttexthash="235911">international</li> <li _msthash="49832" _msttexthash="620321">Liquidation et liquidation</li> <li _msthash="49833" _msttexthash="419341">Incitations fiscales</li> </ul> <p> </p> <p><strong _msthash="49834" _msttexthash="2481999">Inclusions d’inscription</strong></p> <p _msthash="49835" _msttexthash="33666568">Les ressources mises à la disposition d’un candidat (à l’exclusion de l’étude d’évaluation seulement) sont les suivantes :</p> <ul> <li _msthash="49836" _msttexthash="3740828">Accès à un portail d’apprentissage en ligne</li> <li _msthash="49837" _msttexthash="2840942">matériel d’étude (copie électronique)</li> <li _msthash="49838" _msttexthash="3143205">l’accès au cours de recherche et de raisonnement juridiques</li> <li _msthash="49839" _msttexthash="2166099">accès au manuel de Thomson Reuters Australian Tax handbook </li> <li _msthash="49840" _msttexthash="8068359">abonnement gratuit à Tax Institute’s Tax Knowledge eXchange pour la durée du sujet</li> <li _msthash="49841" _msttexthash="543881">Webinaires enregistrés</li> <li _msthash="49842" _msttexthash="944723">Tests de points de contrôle en ligne</li> <li _msthash="49843" _msttexthash="1023893">Examens antérieurs (le cas échéant)</li> <li _msthash="49844" _msttexthash="6190197">Accès par courriel à l’organisateur du sujet pour les questions techniques</li> <li _msthash="49845" _msttexthash="5376930">l’accès à une séance de recherche fiscale pour acquérir des compétences en recherche;</li> <li _msthash="49846" _msttexthash="7707245">Accès à un module de compétences en rédaction d’affaires efficaces</li> <li _msthash="49847" _msttexthash="1537575">le soutien de coordonnateurs de sujets formés.</li> </ul> <p> </p> <p><strong _msthash="49848" _msttexthash="2324673">Structure d’évaluation</strong></p> <ul> <li _msthash="49849" _msttexthash="1996670">Quiz de module en ligne - note de passage 50% Pondération 10%</li> <li _msthash="49850" _msttexthash="1151852">Examen - note de passage 50% Pondération 50%</li> <li _msthash="49851" _msttexthash="2615158">Affectation de 2 500 à 3 000 mots - note de passage 50 % Pondération de 40 %</li> </ul> <p _msthash="49852" _msttexthash="10094045">Veuillez noter que toutes les tâches d’évaluation doivent être réussies afin de terminer le sujet.</p> <h2 _msthash="49853" _msttexthash="1599195">Modes d’étude</h2> <p><strong _msthash="49854" _msttexthash="518570">Enseignement à distance</strong></p> <p _msthash="49855" _msttexthash="33684261">Une approche d’apprentissage flexible utilisant une plate-forme d’apprentissage en ligne soutenue par des webinaires préenregistrés et une assistance par courrier électronique avec un expert en la matière.</p> <p> </p> <p><strong _msthash="49856" _msttexthash="2116010">Étude d’évaluation seulement</strong></p> <p _msthash="49857" _msttexthash="205705162">L’étude d’évaluation seulement permet aux candidats d’accélérer leurs études en progressant directement vers les évaluations pour le sujet en fonction de l’étude antérieure, des qualifications et de l’expérience. Les candidats n’auront accès qu’aux documents d’examen antérieurs et aux tests de point de contrôle en ligne avant l’examen.</p> <h2 _msthash="49858" _msttexthash="570453">Reconnaissance des acquis</h2> <p _msthash="49859" _msttexthash="693004"><strong _istranslated="1">Reconnaissance des acquis </strong>(RAC) </p> <p _msthash="49860" _msttexthash="57829863">RPL est un processus visant à fournir aux candidats des crédits pour l’apprentissage ou les qualifications complétées avant votre inscription à l’Institut fiscal de l’enseignement supérieur.</p> <p> </p> <p _msthash="49861" _msttexthash="12907856">Pour faire une demande de RAC (frais de 165 $), veuillez remplir <a _istranslated="1" href="https://www.taxinstitute.com.au/805E00A0-3CCB-11E5-B469005056A30183">le formulaire de RAC. </a> Une preuve de vos qualifications devra être fournie avec cette demande. </p> <h2 _msthash="49862" _msttexthash="2050607">Périodes d’études</h2> <p _msthash="49863" _msttexthash="1203865">Veuillez <a _istranslated="1" href="https://www.taxinstitute.com.au/education/policies-forms/study-timetable" target="_blank">consulter notre horaire actuel</a>.</p> <h2 _msthash="49864" _msttexthash="158938">Honoraires</h2> <p><strong _msthash="49865" _msttexthash="762177">ATL009 Impôt sur les sociétés</strong></p> <p _msthash="49866" _msttexthash="114491">Frais : 1 800 $</p> <p _msthash="49867" _msttexthash="8123037">Un rabais de 100 $ s’applique pour l’inscription hâtive</p> <p _msthash="49868" _msttexthash="2762968">Les dates clés et les frais sont sujets à changement sans préavis.</p> <p><a _msthash="49869" _msttexthash="4983095" href="https://www.taxinstitute.com.au/education/policies-forms">Voir nos politiques en matière d’éducation</a></p> <p> </p> <p _msthash="49870" _msttexthash="2521493">Ce sujet n’est pas assujetti à la TPS.</p> <p _msthash="49871" _msttexthash="55573869">La réduction pour inscription anticipée s’applique par sujet si vous vous inscrivez avant la date de clôture anticipée (sauf pour le mode d’étude d’évaluation uniquement et CTA1 Foundations Intensive SP1 et SP2). </p> <p> </p> <p _msthash="49872" _msttexthash="127457018">Tous les candidats à l’enseignement supérieur de l’Institut fiscal sont admissibles à recevoir l’adhésion à l’Institut fiscal pour 199 $ (d’une valeur de 539 $) lors de leur inscription jusqu’au 30 juin de l’année civile suivante. Les frais des membres sont assujettis à la TPS et le prix indiqué inclut la TPS.</p> <p> </p> <h5 _msthash="49873" _msttexthash="1562561">Votre instructeur professionnel en fiscalité</h5> <p><img _mstalt="97227" alt="profile" src="./material-2023-07-12trans_files/Peter-Koit.jpg"/></p> <p _msthash="49874" _msttexthash="1064453">Peter Koit, CTA, responsable des sujets</p> <p><a _msthash="49875" _msttexthash="208689" href="https://www.taxinstitute.com.au/education/our-course-convenors/peter-koit">Voir le profil</a></p> <p>Tax issues for companies in Australia are becoming more challenging. As they embrace the global marketplace, and authorities look more closely at tax legislation and collection, skilled advice is needed. Corporate Tax unpacks complex issues to deliver up-to-date, specialised knowledge.</p> <p>With continuing tax reform, and the opportunities and challenges of the digital economy, Australian businesses need sound tax advice: not just to address domestic issues, but international ones.</p> <p>Corporate Tax takes a practical look at complex issues and makes them clear. It will help you interpret tax law to prepare advice, analyse and evaluate alternate strategies for situations such as consolidations, effective capital management and tax incentives. Not just for corporate groups, but for public and private companies.</p> <p>It also provides the skills to advise clients within a global context, including issues such as BEPS (base erosion profit shifting).</p> <p>&nbsp;</p> <p><img alt="531425363" src="https://www.taxinstitute.com.au/content/the-tax-institute/au/en/education/single-subjects/corporate-tax/_jcr_content/root/container/container_631814034/container/container/image.coreimg.jpeg/1654048909668/hied-only-corporate-tax-531425363.jpeg" title="531425363" /></p> <p><a href="https://www.taxinstitute.com.au/education/enrol">Enrol Now</a></p> <p><a href="tel:1300829338">1300829338</a></p> <p><a href="https://www.taxinstitute.com.au/education/submit-your-enquiry">Enquire</a></p> <p><a download="" href="https://4766871.fs1.hubspotusercontent-na1.net/hubfs/4766871/Study%20Period%20Timetable%202022.pdf">Study timetable</a></p> <ul> <li>Subjects1</li> <li>Credit Points6</li> <li>LevelAdvanced</li> <li>Cost$1,800</li> <li>CPD30 hours</li> <li>DeliveryOnline</li> <li>Study Length12 weeks</li> <li>Study Periods3 per year</li> <li>Study Per Week10 hours</li> <li>Subject CodeATL009</li> <li>Subject PrerequisitesAn Australian Degree or Diploma | ATL001, ATL003 and ATL004 (or equivalent) | 12 months relevant Australian tax or tax law experience</li> </ul> <hr /> <h2>Entry requirements and learning outcomes</h2> <p><strong>ATL009 Corporate Tax</strong>&nbsp;provides candidates with the detailed knowledge and understanding of the tax rules and practical problems involved in the taxation of consolidated corporate groups.</p> <p>&nbsp;</p> <p><strong>Who is this for?</strong></p> <ul> <li>CPA and CA qualified accountants</li> <li>corporate tax specialised professional</li> <li>lawyers</li> <li>financial advisers</li> <li>certified Financial Planners (CFP&trade;)</li> <li>anyone who has completed a core subject as part of the Graduate Diploma of Applied Tax Law</li> <li>tax professional advising high net worth clients</li> <li>lawyers who wish to specialise in estate planning.</li> </ul> <p><strong>&nbsp;</strong></p> <p><strong>Entry requirements</strong></p> <ol> <li>hold an Australian degree or diploma in:<br /> a. accounting; or<br /> b. commerce; or<br /> c. finance; or<br /> d. law; with<br /> e. tax or commercial law subjects</li> <li>have completed&nbsp;<a href="https://www.taxinstitute.com.au/education/single-subjects/cta1-foundations" target="_self" title="CTA1 Foundations">CTA1 Foundations</a>,&nbsp;<a href="https://www.taxinstitute.com.au/education/single-subjects/cta2a-advanced" target="_self" title="CTA2A Advanced">CTA2A Advanced</a>&nbsp;and&nbsp;<a href="https://www.taxinstitute.com.au/education/single-subjects/cta2b-advanced" target="_self" title="CTA2B Advanced">CTA2B Advanced</a>&nbsp;subjects, or an equivalent qualification. Please Contact The Tax Institute Higher Education for further information.</li> <li>meet English language requirements if the language of instruction for your 6 years of high school qualifications was not English</li> <li>have at least 12 months&rsquo; relevant Australian tax or tax law experience.</li> </ol> <p>&nbsp;</p> <p><strong>Learning outcomes</strong></p> <p>On completion of ATL009 Corporate Tax candidates will be able to, but not limited to, interpret tax law to prepare client briefs and deliver professional tax advice within a global context. As well as the ability to ascertain, explain and advise on the taxation consequences of both simple and more complex factual scenarios.</p> <h2>Modules and assessment</h2> <p><strong>Modules</strong></p> <ul> <li>consolidations</li> <li>corporate finance</li> <li>capital management and share buybacks</li> <li>corporate restructures</li> <li>international</li> <li>winding up and liquidations</li> <li>tax incentives</li> </ul> <p>&nbsp;</p> <p><strong>Enrolment inclusions</strong></p> <p>Resources made available to a candidates (excluding assessment-only study) are:</p> <ul> <li>access to an online learning portal</li> <li>study materials (soft copy)</li> <li>access to Legal Research and Reasoning Course</li> <li>access to Thomson Reuters Australian Tax handbook&nbsp;&nbsp;</li> <li>complimentary subscription to The Tax Institute&rsquo;s Tax Knowledge eXchange for the duration of the subject</li> <li>recorded webinars</li> <li>online checkpoint tests</li> <li>past exam papers (where applicable)</li> <li>email access to the subject convenor for technical questions</li> <li>access to a Tax Research session to build research skills</li> <li>access to effective business writing skills module</li> <li>support from trained subject coordinators.</li> </ul> <p>&nbsp;</p> <p><strong>Assessment structure</strong></p> <ul> <li>Online module quizzes - pass mark 50% Weighting 10%</li> <li>Exam - pass mark 50% Weighting 50%</li> <li>2,500 - 3,000 word assignment -&nbsp;pass mark 50% Weighting 40%</li> </ul> <p>Please note that all assessment tasks must be passed in order to complete the subject.</p> <h2>Study modes</h2> <p><strong>Distance learning</strong></p> <p>A flexible learning approach using an online learning platform supported by pre-recorded webinars and email support with a subject matter expert.</p> <p>&nbsp;</p> <p><strong>Assessment-only study</strong></p> <p>Assessment-only study allows candidates to accelerate their studies by progressing directly to the assessments for the subject based on prior study, qualifications and experience.&nbsp;Candidates will only receive access to past exam papers and online checkpoint tests prior to the exam.</p> <h2>Recognition of prior learning</h2> <p><strong>Recognition of prior learning&nbsp;</strong>(RPL)&nbsp;</p> <p>RPL is a process for providing candidates credit for learning or qualifications completed before your enrolment with The Tax Institute Higher Education.</p> <p>&nbsp;</p> <p>To apply for RPL (fee $165), please complete  <a href="https://www.taxinstitute.com.au/805E00A0-3CCB-11E5-B469005056A30183">the RPL form. </a>  Evidence of your qualifications will need to be provided with this application.&nbsp;</p> <h2>Study periods</h2> <p>Please&nbsp;<a href="https://www.taxinstitute.com.au/education/policies-forms/study-timetable" target="_blank">view our current timetable</a>.</p> <h2>Fees</h2> <p><strong>ATL009 Corporate Tax</strong></p> <p>Subject fee: $1,800</p> <p>$100 discount applies for early bird registration</p> <p>Key dates and fees are subject to change without notice.</p> <p><a href="https://www.taxinstitute.com.au/education/policies-forms">View our education policies</a></p> <p>&nbsp;</p> <p>This subject does not attract GST.</p> <p>The early bird discount applies per subject if enrolling before the early bird close date (except for assessment only study mode and CTA1 Foundations Intensive SP1 and SP2).&nbsp;</p> <p>&nbsp;</p> <p>All Tax Institute Higher Education candidates are eligible to receive Education Membership of The Tax Institute for $199 (valued at $539) upon enrolment until 30 June in the subsequent calendar year. Member fees attract GST and price quoted is inclusive of GST.</p> <p>&nbsp;</p> <h5>Your Tax Professional Instructor</h5> <p><img alt="profile" src="https://www.taxinstitute.com.au/content/dam/thetaxinstitute/home/tti-people-and-associates/Peter-Koit.jpg" /></p> <p>Peter Koit, CTA, Subject Convenor</p> <p><a href="https://www.taxinstitute.com.au/education/our-course-convenors/peter-koit">View Profile</a></p> None Australia, Corporate income tax, Australian corporate income tax, Australian international tax, Australian international corporations, MNEs, MNCs, https://www.taxinstitute.com.au/education/single-subjects/corporate-tax

domestic taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax treaties, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="49750" _msttexthash="317765149">À elle seule, elle possède les 2/3 des réserves de bauxite du monde, elle possède également le plus grand gisement de fer du monde. Son sous sol est certainement l’un des plus riches du monde et pourtant plus de 44% de sa population vit avec moins d’un dollar par jour. Elle est classée 178eme sur 189 pays en terme d’indice de développement. Qui profite en réalité de l’immense richesse de la Guinée ? Comment mettre un terme à ce pillage à ciel ouvert souvent fait en complicité avec l’élite locale ? Réalisation : Sébastien Faye Écrit par Alain Foka <a dir="auto" href="https://www.youtube.com/hashtag/guinee">#Guinee</a> <a dir="auto" href="https://www.youtube.com/hashtag/conakry">#Conakry</a> <a dir="auto" href="https://www.youtube.com/hashtag/mines">#Mines</a> <a dir="auto" href="https://www.youtube.com/hashtag/doumbouya">#Doumbouya</a> <a dir="auto" href="https://www.youtube.com/hashtag/bauxite">#Bauxite</a> <a dir="auto" href="https://www.youtube.com/hashtag/fer">#Fer</a> <a dir="auto" href="https://www.youtube.com/hashtag/or">#Or</a></p> <p>&Agrave; elle seule, elle poss&egrave;de les 2/3 des r&eacute;serves de bauxite du monde, elle poss&egrave;de &eacute;galement le plus grand gisement de fer du monde. Son sous sol est certainement l&rsquo;un des plus riches du monde et pourtant plus de 44% de sa population vit avec moins d&rsquo;un dollar par jour. Elle est class&eacute;e 178eme sur 189 pays en terme d&rsquo;indice de d&eacute;veloppement. Qui profite en r&eacute;alit&eacute; de l&rsquo;immense richesse de la Guin&eacute;e ? Comment mettre un terme &agrave; ce pillage &agrave; ciel ouvert souvent fait en complicit&eacute; avec l&rsquo;&eacute;lite locale ? R&eacute;alisation : S&eacute;bastien Faye &Eacute;crit par Alain Foka <a dir="auto" href="https://www.youtube.com/hashtag/guinee">#Guinee</a> <a dir="auto" href="https://www.youtube.com/hashtag/conakry">#Conakry</a> <a dir="auto" href="https://www.youtube.com/hashtag/mines">#Mines</a> <a dir="auto" href="https://www.youtube.com/hashtag/doumbouya">#Doumbouya</a> <a dir="auto" href="https://www.youtube.com/hashtag/bauxite">#Bauxite</a> <a dir="auto" href="https://www.youtube.com/hashtag/fer">#Fer</a> <a dir="auto" href="https://www.youtube.com/hashtag/or">#Or</a></p> None guinea, mining, bauxite,bauxite mining, bauxite pricing, transfer pricing, tp, extractive sector, mining sector, inequility, poverty, royalties, https://www.youtube.com/watch?v=XycOytO5ifs&t=13s

environmental / carbon taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, foreign direct investment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends low databandwith publication medium language proficiency None all <h1 _msthash="49527" _msttexthash="22190142"><em _istranslated="1">MILIEUDEFENSIE C. SHELL</em> – UNE DÉCISION DE JUSTICE HISTORIQUE POUR LES ENTREPRISES ÉNERGIVORES ET GRANDES CONSOMMATRICES D’ÉNERGIE</h1> <p _msthash="49528" _msttexthash="214959485">Le 26 mai 2021, le tribunal de district de La Haye aux Pays-Bas a fait droit à une plainte déposée par un groupe d’ONG néerlandaises et a ordonné à la société énergétique mondiale Royal Dutch Shell PLC (RDS) de réduire ses émissions de CO2 à l’échelle du groupe de 45% (net) par rapport aux niveaux de 2019, d’ici la fin de 2030. [1] La décision est exécutoire à titre provisoire, dans l’attente d’un appel attendu de Shell.</p> <p _msthash="49529" _msttexthash="351478504">La décision a été prise quelques jours seulement après que l’Agence internationale de l’énergie a publié un rapport sur sa trajectoire proposée vers la neutralité carbone d’ici 2050, appelant à un arrêt immédiat de tous les nouveaux projets pétroliers et gaziers et mines de charbon au-delà de ceux déjà engagés, et la même semaine que certaines propositions liées au climat ont été adoptées lors des assemblées annuelles des actionnaires des grandes sociétés énergétiques américaines. Pendant ce temps, en France, TotalEnergies, nouvellement rebaptisé, défend une action intentée en vertu de la loi française sur le « devoir de vigilance », visant à forcer l’entreprise à réduire ses émissions.</p> <p _msthash="49530" _msttexthash="182458484">Bien que la décision Shell ait été prise en vertu du droit néerlandais, le tribunal s’est largement inspiré des traités internationaux et du « soft law » pour donner un contenu à l’obligation de réduction de Shell. En tant que tel, le raisonnement de la Cour pourrait être reproduit par d’autres juridictions nationales pour évaluer des demandes similaires de responsabilité liée au climat, et il a donc des implications pour les entreprises énergivores et les entreprises énergivores du monde entier.</p> <h2 _msthash="49531" _msttexthash="664547">Principaux points à retenir</h2> <p _msthash="49532" _msttexthash="10083008">La décision du tribunal de district de La Haye est remarquable à plusieurs égards. Les principaux points à retenir sont les suivants :</p> <ul> <li _msthash="49533" _msttexthash="144931930">Il a été constaté que Shell avait un <strong _istranslated="1">devoir de diligence envers les résidents néerlandais de réduire ses émissions de CO2</strong>, où que ces émissions se produisent. Cette obligation est due indépendamment des actions des États-nations en matière de changement climatique : il ne suffisait pas que Shell démontre qu’elle respectait les lois et réglementations en vigueur en matière d’émissions de CO2.</li> <li _msthash="49534" _msttexthash="116425712">L’obligation de réduction de Shell englobe les émissions de CO2 de <strong _istranslated="1">l’ensemble de sa chaîne de valeur mondiale</strong>, y compris les émissions associées à l’utilisation finale de ses produits à base de combustibles fossiles (c’est-à-dire les émissions de portée 1, de portée 2 et de portée 3 telles que classées par le protocole sur les gaz à effet de serre du World Resources Institute).</li> <li _msthash="49535" _msttexthash="78550927">Il n’était pas contesté que les émissions mondiales de CO2 du groupe Shell – qui, selon la Cour, dépassaient les émissions de CO2 de nombreux États, y compris les Pays-Bas – contribuaient aux « <strong _istranslated="1">conséquences graves et irréversibles du changement climatique</strong> » telles que vécues localement par les résidents néerlandais.</li> <li _msthash="49536" _msttexthash="84864195">Le tribunal a adopté une vision négative de la <strong _istranslated="1">stratégie d’entreprise</strong> de Shell concernant le rôle de Shell dans la transition énergétique, la décrivant comme « <strong _istranslated="1">des plans intangibles, non définis et non contraignants pour le long terme (2050)</strong> »[2] et, en tant que tels, incompatibles avec l’obligation de réduction de RDS.</li> <li _msthash="49537" _msttexthash="87973457">L’obligation de réduction de RDS en ce qui concerne les activités du groupe Shell a été considérée comme une « <strong _istranslated="1">obligation de résultat</strong> », obligeant RDS à réduire les propres émissions du groupe Shell d’ici la fin de 2030, faute de quoi RDS pourrait être tenue responsable de l’inexécution. [3]</li> <li _msthash="49538" _msttexthash="187141890">En ce qui concerne les relations commerciales du groupe Shell, y compris celles avec les fournisseurs et les utilisateurs finaux, le tribunal a estimé que RDS était tenue « de prendre les mesures nécessaires pour éliminer ou prévenir le risque grave découlant des émissions de CO2 générées par [ces fournisseurs et utilisateurs finaux], et d’user de son influence pour limiter autant que possible les conséquences durables ». [4] La Cour a décrit cela comme « une obligation importante de moyens », par opposition à <strong _istranslated="1">une obligation de</strong> résultat. [5]</li> <li _msthash="49539" _msttexthash="83755035">Le tribunal n’était pas disposé à accorder des allocations spéciales pour les <strong _istranslated="1">obligations actuelles</strong> de Shell, telles que celles découlant des concessions pétrolières et gazières à long terme, que le tribunal a décrites comme « <strong _istranslated="1">une donnée dont [Shell] doit tenir compte pour s’acquitter de son obligation de réduction</strong> ». [6]</li> <li _msthash="49540" _msttexthash="65100828">La décision du tribunal a donné à Shell « <strong _istranslated="1">une marge de manœuvre pour développer sa trajectoire de réduction particulière</strong> »[7], bien que la cour ait souligné que Shell est « libre de décider de ne pas faire de <strong _istranslated="1">nouveaux investissements</strong> dans l’exploration et les combustibles fossiles ». [8]</li> </ul> <h2 _msthash="49541" _msttexthash="212459">Arrière-plan</h2> <p _msthash="49542" _msttexthash="224903640">Le 5 avril 2019, un groupe de sept ONG néerlandaises et plus de 17 000 plaignants individuels (« Milieudefensie et al. ») ont intenté une action contre RDS devant le tribunal de district de La Haye, demandant au tribunal (i) de statuer que les émissions annuelles de CO2 du groupe Shell et l’incapacité de RDS à les réduire constituaient des actes illégaux envers les demandeurs, et (ii) d’ordonner à RDS de réduire, d’ici fin 2030, les émissions de CO2 du groupe Shell de 45 % (nettes) par rapport aux niveaux de 2019.</p> <p _msthash="49543" _msttexthash="98344038">Les demandeurs ont fait valoir qu’en tant que principale société holding chargée de définir la stratégie d’entreprise du groupe Shell, RDS avait une obligation de diligence en vertu du Code civil néerlandais de prendre des mesures pour respecter le plafond de 1,50 ° C sur le réchauffement climatique fixé dans l’Accord de Paris.</p> <h2 _msthash="49544" _msttexthash="1196663">Décision du tribunal de district de La Haye</h2> <h3 _msthash="49545" _msttexthash="570375">Questions préliminaires</h3> <p _msthash="49546" _msttexthash="392986386">Le tribunal s’est d’abord penché sur les conditions d’admissibilité prévues par le droit néerlandais pour les recours collectifs. Elle a conclu que « [l]'intérêt commun de prévenir les changements climatiques dangereux en réduisant les émissions de CO2 »[9] constituait une base appropriée pour un recours collectif. Cependant, le tribunal a statué que les demandes des ONG n’étaient recevables que dans la mesure où elles concernaient les intérêts des générations actuelles et futures de résidents néerlandais, et non la population mondiale dans son ensemble. Le tribunal a également rayé les revendications d’une ONG qui travaillait à promouvoir les intérêts des résidents des pays en développement, et non des résidents néerlandais.</p> <p _msthash="49547" _msttexthash="64750010">La Cour a également radié les demandes des demandeurs individuels au motif que les demandeurs individuels n’avaient pas démontré « un intérêt individuel suffisamment concret »[10] au-delà de l’intérêt commun que le recours collectif visait à protéger.</p> <p _msthash="49548" _msttexthash="527236814">La Cour s’est ensuite penchée sur la question de la loi applicable en vertu de l’article 7 du règlement Rome II, en prévoyant qu’en cas de dommage environnemental, un demandeur peut choisir de fonder sa demande sur la loi du pays dans lequel le fait générateur du dommage s’est produit. [11] Milieudefensie et al. ont fait valoir que ce pays était les Pays-Bas, où RDS a déterminé la stratégie d’entreprise du groupe Shell à partir de son siège à La Haye. RDS a insisté sur le fait que « la simple adoption d’une politique ne cause pas de dommages »[12] et que l’événement pertinent était les émissions de CO2 elles-mêmes, soulignant l’applicabilité d’une myriade de systèmes juridiques.</p> <p _msthash="49549" _msttexthash="68805373">Le tribunal a estimé que l’approche de RDS était trop étroite et que l’adoption par RDS de la politique d’entreprise du groupe Shell était « une cause indépendante des dommages ». [13] Sur cette base, le droit néerlandais s’appliquait.</p> <h3 _msthash="49550" _msttexthash="696436">Obligation de réduction de RDS</h3> <p _msthash="49551" _msttexthash="73508682">Le tribunal a estimé que l’obligation de réduction de RDS découlait de la soi-disant « norme de diligence non écrite » énoncée dans le livre 6, article 162 du Code civil néerlandais. [14] Dans son évaluation du contenu et de la portée de cette norme, la Cour a tenu compte d’un certain nombre de facteurs.</p> <p><strong _msthash="49552" _msttexthash="7061119">Traités internationaux relatifs aux droits de l’homme</strong></p> <p _msthash="49553" _msttexthash="80805075">Tout en reconnaissant que les instruments internationaux relatifs aux droits de la personne ne lient pas RDS, la Cour a estimé que les droits de la personne « jou[aient] un rôle dans la relation entre Milieudefensie et al. et RDS »[15] et étaient donc pertinents dans l’interprétation par la Cour de la norme de diligence non écrite.</p> <p _msthash="49554" _msttexthash="279112145">La Cour a cité la décision de la Cour suprême néerlandaise dans <em _istranslated="1">l’affaire Urgenda</em> pour conclure que l’article 2 « droit à la vie » et l’article 8 « droit à la vie privée et familiale » de la Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales (CEDH) protègent contre un changement climatique dangereux. La Cour s’est en outre référée aux décisions du Comité des droits de l’homme des Nations Unies déterminant la même chose en ce qui concerne les articles 6 et 17 du Pacte international relatif aux droits civils et politiques (PIDCP).</p> <p><strong _msthash="49555" _msttexthash="644527">Le « soft law » international</strong></p> <p _msthash="49556" _msttexthash="524461041">La Cour s’est également appuyée sur des sources de « soft law » dans son évaluation de la norme de diligence non écrite, en se concentrant en particulier sur les Principes directeurs des Nations Unies relatifs aux entreprises et aux droits de l’homme (UNGP). Bien que la Cour ait reconnu que les Principes directeurs de l’ONU n’imposent pas d’obligations juridiquement contraignantes, la Cour a estimé qu’en raison de leur « contenu universellement approuvé »[16], ils constituaient une « ligne directrice »[17] appropriée pour interpréter la norme de diligence non écrite. Le tribunal a estimé qu’il importait peu que RDS elle-même se soit engagée auprès de l’UNGP (bien que le site Web du groupe Shell indique que oui).</p> <p _msthash="49557" _msttexthash="312433264">Tout en notant que les Principes directeurs de l’ONU s’appliquent avec la même force à toutes les entreprises, indépendamment de leur taille, de leur secteur ou de leur structure de propriété, le tribunal a fait observer que ces facteurs, ainsi que la gravité des incidences négatives d’une entreprise sur les droits de l’homme, sont pertinents pour évaluer les moyens par lesquels l’entreprise s’acquitte de ses responsabilités. À cet égard, la Cour a observé que « l’on peut attendre beaucoup de RDS ». [18]</p> <p _msthash="49558" _msttexthash="304040503">La Cour a également souligné que les Principes directeurs de l’ONU imposent aux entreprises la responsabilité non seulement des impacts sur les droits de l’homme de leurs propres activités, mais aussi de ceux découlant des « relations commerciales » d’une entreprise en amont et en aval de la chaîne de valeur de l’entreprise. Sur cette base, le tribunal a jugé que RDS était responsable des incidences i) des sociétés du groupe Shell, ii) des entités auprès desquelles Shell achetait des matières premières, de l’électricité et de la chaleur et iii) des utilisateurs finals des produits de Shell. [19]</p> <p><strong _msthash="49559" _msttexthash="511108">Émissions de portée 1 à 3</strong></p> <p _msthash="49560" _msttexthash="54182310">Le tribunal a souligné que RDS devait assumer la responsabilité des émissions de portée 3 (utilisateurs finaux) du groupe Shell, en particulier lorsque, comme en l’espèce, Shell avait signalé que la majorité (85%) de ses émissions étaient des émissions de portée 3. [20]</p> <p _msthash="49561" _msttexthash="747723509">Cependant, le tribunal a donné à RDS le pouvoir discrétionnaire d’allouer les réductions d’émissions sur l’ensemble du portefeuille énergétique du groupe Shell (scopes 1 à 3), à condition que ses émissions totales soient réduites de 45% au total. Le tribunal a en outre précisé que cet objectif était sur une base nette, laissant de la place pour le captage et le stockage du carbone, et d’autres technologies de compensation. Le tribunal a également statué que Shell était en droit de s’appuyer sur l’effet indemnisant des systèmes d’échange de quotas d’émission tels que le système d’échange de quotas d’émission de l’Union européenne (SCEQE), « [u]p au niveau de l’objectif de réduction que ces systèmes visent à atteindre ». [21]</p> <p _msthash="49562" _msttexthash="81849924">En outre, le tribunal a estimé que l’obligation de RDS de réduire ses émissions de Scope 1 et « la partie des émissions de Scope 2 de RDS qui peut être attribuée aux sociétés Shell » était une « obligation de résultat » (<em _istranslated="1">resultaatsverplichting</em>). [22] La Cour a précisé que « [d]ans le point de vue du groupe Shell dans son ensemble, cela constitue les émissions de portée 1 du groupe Shell ». [23]</p> <p _msthash="49563" _msttexthash="94257462">L’obligation de réduire les émissions liées aux relations commerciales, y compris les fournisseurs et les utilisateurs finals, du groupe Shell (c’est-à-dire les émissions des champs d’application 2 et 3 des sociétés du groupe Shell) a toutefois été exprimée comme une « obligation de moyens » (<em _istranslated="1">zwaarwegende inspanningsverplichting</em>). [24]</p> <h2 _msthash="49564" _msttexthash="179933">Commentaire</h2> <p _msthash="49565" _msttexthash="527400757">La décision du tribunal de district de La Haye dans l’affaire Shell fait partie d’une tendance à rendre des décisions devant les tribunaux néerlandais qui, dans la décision <em _istranslated="1">historique Urgenda</em>, ont également imposé à l’État néerlandais l’obligation d’atténuer le changement climatique. [25] Il convient de noter que, le lendemain de la décision de Shell à La Haye, la Cour fédérale d’Australie a rendu un jugement concluant qu’un ministre de l’Environnement, en envisageant d’approuver l’expansion prévue d’une mine de charbon, avait également une obligation de diligence liée au climat envers les enfants australiens. [26]</p> <p _msthash="49566" _msttexthash="103268334">La décision de Shell est toutefois importante, car c’est la première fois qu’un tribunal national ordonne à une entreprise privée de réduire ses émissions conformément à l’Accord de Paris. En tant que tel, c’est un moment important pour les entreprises énergétiques et autres entreprises énergivores du monde entier.</p> <p _msthash="49567" _msttexthash="275767401">Le raisonnement de la Cour reflète en outre une tendance de certains tribunaux et organes législatifs à forcer les entreprises commerciales à assumer la responsabilité de leurs chaînes d’approvisionnement. En mars 2021, par exemple, le Parlement européen a adopté une résolution appelant à des normes obligatoires en matière de diligence raisonnable en matière de droits de l’homme, d’environnement et de gouvernance tout au long de la chaîne de valeur pour les entreprises opérant sur le marché intérieur de l’UE. [27]</p> <p _msthash="49568" _msttexthash="315553082">La décision de Shell pourrait contraindre les conseils d’administration des entreprises énergétiques européennes, en particulier, à réévaluer leurs stratégies d’entreprise en matière de changement climatique. Dans le même temps, les ramifications de la décision ne se limitent pas aux producteurs de combustibles fossiles et pourraient atteindre plus largement, y compris les industries de l’aviation et du transport maritime, ainsi que les secteurs minier et sidérurgique, entre autres. Les entreprises qui fournissent, financent ou assurent des majors du carbone sont également susceptibles d’être touchées.</p> <p _msthash="49569" _msttexthash="116676534">L’accent mis par le tribunal sur les émissions de portée 3 suggère que les sociétés pétrolières et gazières peuvent également être tenues responsables de ce que les clients finaux font avec leurs produits. En tant que telle, la décision peut amener les entreprises énergétiques à repenser leurs relations avec les utilisateurs finaux et le type de produits énergétiques qu’elles vendent.</p> <p _msthash="49570" _msttexthash="436833878">Ainsi qu’il a été relevé, l’obligation de RDS de réduire les émissions dans le cadre des relations commerciales, y compris les fournisseurs et les utilisateurs finals, du groupe Shell impliquerait les « meilleurs efforts » de RDS, tandis que son obligation à l’égard des activités propres du groupe Shell a été exprimée par la juridiction comme une « obligation de résultat ». Cependant, la signification pratique de cette distinction est incertaine, étant donné que l’ordonnance du tribunal est exprimée en termes absolus, exigeant que RDS réduise les émissions annuelles agrégées du groupe Shell d’au moins 45% net à la fin de 2030, par rapport aux niveaux de 2019, dans les champs d’application 1, 2 et 3.</p> <p _msthash="49571" _msttexthash="212419194">En rendant sa décision, le tribunal a rejeté un argument de Shell selon lequel « l’obligation de réduction n’aura aucun effet, voire sera contre-productive, car la place du groupe Shell sera prise par des concurrents ». [28] Le message de la Cour est clair : les entreprises ont la responsabilité individuelle de s’assurer qu’elles vont plus loin et plus vite pour réduire leurs émissions. Tous les regards seront tournés vers l’appel.</p> <h3 _msthash="49572" _msttexthash="61789">Notes</h3> <h2 _msthash="49573" _msttexthash="551005">Auteurs et contributeurs</h2> <p> </p> <p><a href="https://www.shearman.com/en/people/b/bevan-alex"><img alt="" src="./material-2023-07-12trans_files/bevan_alexander_web.png"/></a></p> <p><a href="https://www.shearman.com/en/people/b/bevan-alex"><strong _msthash="49574" _msttexthash="95108">ALEX BEVAN</strong></a></p> <p _msthash="49575" _msttexthash="111202">PARTENAIRE</p> <p _msthash="49576" _msttexthash="531804">Arbitrage international</p> <p _msthash="49577" _msttexthash="98553">+971 2 410 8121</p> <p _msthash="49578" _msttexthash="111176">+44 20 7655 5000</p> <p _msthash="49579" _msttexthash="124956">Abou Dhabi</p> <p> </p> <p><a href="https://www.shearman.com/en/people/s/shorten-ben"><img _mstalt="155311" alt="Ben Shorten" src="./material-2023-07-12trans_files/shorten_b_1000x1200.png"/></a></p> <p><a href="https://www.shearman.com/en/people/s/shorten-ben"><strong _msthash="49580" _msttexthash="164190">BEN RACCOURCIR</strong></a></p> <p _msthash="49581" _msttexthash="111202">PARTENAIRE</p> <p _msthash="49582" _msttexthash="1185041">Développement et financement de projets</p> <p _msthash="49583" _msttexthash="114374">+44 20 7655 5923</p> <p _msthash="49584" _msttexthash="95823">Londres</p> <p> </p> <p><a href="https://www.shearman.com/en/people/r/ryan-christopher-m"><img _mstalt="288392" alt="Christopher Ryan" src="./material-2023-07-12trans_files/ryan_c_1000x1200.png"/></a></p> <p><a href="https://www.shearman.com/en/people/r/ryan-christopher-m"><strong _msthash="49585" _msttexthash="248976">CHRISTOPHER M. RYAN</strong></a></p> <p _msthash="49586" _msttexthash="111202">PARTENAIRE</p> <p _msthash="49587" _msttexthash="531804">Arbitrage international</p> <p _msthash="49588" _msttexthash="101426">+1 202 508 8098</p> <p _msthash="49589" _msttexthash="98059">+1 212 848 4000</p> <p _msthash="49590" _msttexthash="190905">Washington DC</p> <p> </p> <p><a href="https://www.shearman.com/en/people/f/feldman-dan"><img _mstalt="148070" alt="Dan Feldman" src="./material-2023-07-12trans_files/feldman_d_1000x1200.png"/></a></p> <p><a href="https://www.shearman.com/en/people/f/feldman-dan"><strong _msthash="49591" _msttexthash="107302">DAN FELDMAN</strong></a></p> <p _msthash="49592" _msttexthash="111202">PARTENAIRE</p> <p _msthash="49593" _msttexthash="1185041">Développement et financement de projets</p> <p _msthash="49594" _msttexthash="100854">+971 2 410 8158</p> <p _msthash="49595" _msttexthash="124956">Abou Dhabi</p> <p> </p> <p><a href="https://www.shearman.com/en/people/w/wong-garreth"><img _mstalt="177944" alt="Garreth Wong" src="./material-2023-07-12trans_files/wong-garreth_2_web.png"/></a></p> <p><a href="https://www.shearman.com/en/people/w/wong-garreth"><strong _msthash="49596" _msttexthash="131768">GARRETH WONG</strong></a></p> <p _msthash="49597" _msttexthash="111202">PARTENAIRE</p> <p _msthash="49598" _msttexthash="531804">Arbitrage international</p> <p _msthash="49599" _msttexthash="116805">+44 20 7655 5879</p> <p _msthash="49600" _msttexthash="95823">Londres</p> <p> </p> <p><a href="https://www.shearman.com/en/people/s/swil-jonathan"><img _mstalt="202397" alt="Jonathan Swil" src="./material-2023-07-12trans_files/swil_jonathan_1000x1200.png"/></a></p> <p><a href="https://www.shearman.com/en/people/s/swil-jonathan"><strong _msthash="49601" _msttexthash="149149">JONATHAN SWIL</strong></a></p> <p _msthash="49602" _msttexthash="111202">PARTENAIRE</p> <p _msthash="49603" _msttexthash="75543">Litige</p> <p _msthash="49604" _msttexthash="114426">+44 20 7655 5725</p> <p _msthash="49605" _msttexthash="95823">Londres</p> <p> </p> <p><a href="https://www.shearman.com/en/people/s/shores-ryan"><img _mstalt="156910" alt="Ryan Shores" src="./material-2023-07-12trans_files/shores_r_web.png"/></a></p> <p><a href="https://www.shearman.com/en/people/s/shores-ryan"><strong _msthash="49606" _msttexthash="116558">RYAN SHORES</strong></a></p> <p _msthash="49607" _msttexthash="111202">PARTENAIRE</p> <p _msthash="49608" _msttexthash="142272">Antitrust</p> <p _msthash="49609" _msttexthash="100542">+1 202 508 8058</p> <p _msthash="49610" _msttexthash="190905">Washington DC</p> <p> </p> <p><a href="https://www.shearman.com/en/people/e/edson-elise"><img _mstalt="152308" alt="Elise Edson" src="./material-2023-07-12trans_files/edson_elise_1000x1200_020518.png"/></a></p> <p><a href="https://www.shearman.com/en/people/e/edson-elise"><strong _msthash="49611" _msttexthash="112372">ELISE EDSON</strong></a></p> <p _msthash="49612" _msttexthash="68328">CONSEIL</p> <p _msthash="49613" _msttexthash="531804">Arbitrage international</p> <p _msthash="49614" _msttexthash="99476">+33 1 53 89 70 00</p> <p _msthash="49615" _msttexthash="60801">Paris</p> <p> </p> <p><a href="https://www.shearman.com/en/people/l/lazell-frederick"><img _mstalt="280202" alt="Frederick Lazell" src="./material-2023-07-12trans_files/lazell-frederick_web.png"/></a></p> <p><a href="https://www.shearman.com/en/people/l/lazell-frederick"><strong _msthash="49616" _msttexthash="216229">FRÉDÉRIC LAZELL</strong></a></p> <p _msthash="49617" _msttexthash="82082">ASSOCIER</p> <p _msthash="49618" _msttexthash="1185041">Développement et financement de projets</p> <p _msthash="49619" _msttexthash="116545">+44 20 7655 5968</p> <p _msthash="49620" _msttexthash="95823">Londres</p> <h1><em>MILIEUDEFENSIE V. SHELL</em>&nbsp;&ndash; A LANDMARK COURT DECISION FOR ENERGY AND ENERGY-INTENSIVE COMPANIES</h1> <p>On May 26, 2021, the Hague District Court in the Netherlands granted a claim brought by a group of Dutch NGOs and ordered global energy company Royal Dutch Shell PLC (RDS) to reduce its group-wide CO2&nbsp;emissions by 45 percent (net) compared to 2019 levels, by the end of 2030.[1]&nbsp;The decision is provisionally enforceable, pending an expected appeal by Shell.</p> <p>The decision came just days after the International Energy Agency published a report on its proposed pathway to net zero by 2050, calling for an immediate stop to all new oil and gas projects and coal mines beyond those already committed, and in the same week as certain climate-related proposals were adopted in the annual shareholder meetings of major U.S. energy companies. Meanwhile in France, newly rebranded TotalEnergies is defending an action brought under the French &lsquo;duty of vigilance&rsquo; law, seeking to force the company to curb its emissions.</p> <p>Although the Shell decision was taken under Dutch law, the court drew heavily from international treaties and &lsquo;soft law&rsquo; in giving content to Shell&rsquo;s reduction obligation. As such, the court&rsquo;s reasoning could be replicated by other national courts in assessing similar claims for climate-related liability, and it therefore has implications for energy and energy-intensive companies around the world.</p> <h2>Key Takeaways</h2> <p>The Hague District Court&rsquo;s ruling is notable in a number of respects. The key takeaways include the following:</p> <ul> <li>Shell was found to owe Dutch residents a&nbsp;<strong>duty of care to reduce its CO2&nbsp;emissions</strong>, wherever those emissions occur. The duty is owed independently of actions of nation states on climate change: it was not sufficient for Shell to demonstrate compliance with prevailing laws and regulations on CO2&nbsp;emissions.</li> <li>Shell&rsquo;s reduction obligation encompasses the CO2&nbsp;emissions from&nbsp;<strong>its entire global value chain</strong>, including emissions associated with the end-use of its fossil fuel products (i.e. Scope 1, Scope 2 and Scope 3 emissions as classified by the World Resources Institute Greenhouse Gas Protocol).</li> <li>It was undisputed that the Shell group&rsquo;s global CO2&nbsp;emissions&mdash;which the court noted exceeded the CO2&nbsp;emissions of many states, including the Netherlands&mdash;contributed to the &ldquo;<strong>serious and irreversible consequences of climate change</strong>&rdquo; as experienced locally by Dutch residents.</li> <li>The court took a negative view of Shell&rsquo;s&nbsp;<strong>corporate strategy</strong>&nbsp;relating to Shell&rsquo;s role in the energy transition, describing it as &ldquo;<strong>intangible, undefined and non-binding plans for the long-term (2050)</strong>&rdquo;[2]&nbsp;and, as such, incompatible with RDS&rsquo;s reduction obligation.</li> <li>RDS&rsquo;s reduction obligation in relation to the activities of the Shell group was held to be &ldquo;<strong>an obligation of result</strong>&rdquo;&mdash;binding RDS to reduce the Shell group&rsquo;s own emissions by end-2030, failing which RDS may be held liable for non-performance.[3]</li> <li>As regards the Shell group&rsquo;s business relations, including those with suppliers and end-users, the court held that RDS was required &ldquo;to take the necessary steps to remove or prevent the serious risk ensuing from the CO2&nbsp;emissions generated by [such suppliers and end-users], and to use its influence to limit any lasting consequences as much as possible.&rdquo;[4]&nbsp;The court described this as &ldquo;<strong>a significant best-efforts obligation</strong>,&rdquo; as distinct from an obligation of result.[5]</li> <li>The court was unwilling to make any special allowances for Shell&rsquo;s&nbsp;<strong>current obligations</strong>, such as those flowing from long-term oil and gas concessions, which the court described as &ldquo;<strong>a given which [Shell] has to take into account in meeting its reduction obligation</strong>.&rdquo;[6]</li> <li>The court&rsquo;s ruling gave Shell &ldquo;<strong>leeway to develop its particular reduction pathway</strong>,&rdquo;[7]&nbsp;although the court emphasized that Shell is &ldquo;free to decide not to make&nbsp;<strong>new investments</strong>&nbsp;in explorations and fossil fuels.&rdquo;[8]</li> </ul> <h2>Background</h2> <p>On April 5, 2019, a group of seven Dutch NGOs and more than 17,000 individual claimants (&ldquo;Milieudefensie et al.&rdquo;) filed an action against RDS before the Hague District Court, asking the court to (i) rule that the Shell group&rsquo;s annual CO2&nbsp;emissions and RDS&rsquo;s failure to reduce the same constituted unlawful acts toward the claimants, and (ii) order RDS to reduce, by end-2030, the Shell group&rsquo;s CO2&nbsp;emissions by 45 percent (net), relative to 2019 levels.</p> <p>The claimants argued that, as the top holding company with responsibility for setting the Shell group&rsquo;s corporate strategy, RDS owed the claimants a duty of care under the Dutch Civil Code to take steps to meet the 1.50C cap on global warming set in the Paris Agreement.</p> <h2>The Hague District Court&rsquo;s Decision</h2> <h3>Preliminary Matters</h3> <p>The court first addressed the admissibility requirements under Dutch law for class actions. It found that &ldquo;[t]he common interest of preventing dangerous climate change by reducing CO2&nbsp;emissions&rdquo;[9]&nbsp;was a suitable basis for a class action. However, the court ruled that the NGOs&rsquo; claims were admissible only to the extent that they related to the interests of current and future generations of Dutch residents, and not the world&rsquo;s population as a whole. The court also struck out the claims of one NGO that worked to promote the interests of residents of developing countries, and not Dutch residents.</p> <p>The court additionally struck out the individual claimants&rsquo; claims on the basis that the individual claimants had not demonstrated &ldquo;a sufficiently concrete individual interest&rdquo;[10]&nbsp;over and above the common interest that the class action sought to protect.</p> <p>The court then turned to the question of the applicable law under Article 7 of the Rome II Regulation, providing that in cases of environmental damage, a claimant may choose to base its claim on the law of the country in which the event giving rise to the damage occurred.[11]&nbsp;Milieudefensie et al. argued that this country was the Netherlands, which was where RDS determined the corporate strategy of the Shell group from its headquarters in The Hague. RDS insisted that &ldquo;the mere adoption of a policy does not cause damage,&rdquo;[12]&nbsp;and that the relevant event was the CO2&nbsp;emissions themselves&mdash;pointing to the applicability of a myriad of legal systems.</p> <p>The court held that RDS&rsquo;s approach was too narrow, and that RDS&rsquo;s adoption of the Shell group&rsquo;s corporate policy was &ldquo;an independent cause of the damage.&rdquo;[13]&nbsp;On that basis, Dutch law applied.</p> <h3>RDS&rsquo;s Reduction Obligation</h3> <p>The court held that RDS&rsquo;s reduction obligation derived from the so-called &ldquo;unwritten standard of care&rdquo; laid down in Book 6, Section 162 of the Dutch Civil Code.[14]&nbsp;In its assessment of the content and scope of that standard, the court took into account a number of factors.</p> <p><strong>International Human Rights Treaties</strong></p> <p>While acknowledging that international human rights instruments were not binding on RDS, the court reasoned that human rights &ldquo;play[ed] a role in the relationship between Milieudefensie et al. and RDS&rdquo;[15]&nbsp;and were therefore relevant in the court&rsquo;s interpretation of the unwritten standard of care.</p> <p>The court cited the decision of the Dutch Supreme Court in&nbsp;<em>Urgenda</em>&nbsp;to find that Article 2 &ldquo;right to life&rdquo; and Article 8 &ldquo;right to a private and family life&rdquo; of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) protect against dangerous climate change. The court additionally referred to decisions of the UN Human Rights Committee determining the same with respect to Articles 6 and 17 of the International Covenant on Civil and Political Rights (ICCPR).</p> <p><strong>International &lsquo;Soft Law&rsquo;</strong></p> <p>The court also drew on sources of &lsquo;soft law&rsquo; in its assessment of the unwritten standard of care, focusing on, in particular, the UN Guiding Principles on Business and Human Rights (UNGP). Although the court acknowledged that the UNGP do not impose legally binding obligations, the court reasoned that, due to their &ldquo;universally endorsed content,&rdquo;[16]&nbsp;they were a suitable &ldquo;guideline&rdquo;[17]&nbsp;for interpreting the unwritten standard of care. The court considered that it was irrelevant whether RDS itself had committed to the UNGP (although the Shell group&rsquo;s website indicated that it had).</p> <p>While noting that the UNGP apply with equal force to all enterprises regardless of size, sector or ownership structure, the court observed that these factors, as well as the severity of an enterprise&rsquo;s adverse human rights impacts, are relevant in assessing the means by which the enterprise fulfils its responsibilities. In this regard, the court observed that &ldquo;much may be expected of RDS.&rdquo;[18]</p> <p>The court also highlighted that the UNGP impose responsibility on enterprises not only for the human rights impacts of an enterprise&rsquo;s own activities, but also for those arising out of an enterprise&rsquo;s &ldquo;business relations&rdquo; up and down the enterprise&rsquo;s value chain. On that basis, the court held that RDS was responsible for the impacts of (i) the Shell group companies, (ii) the entities from which Shell purchased raw materials, electricity and heat and (iii) the end-users of Shell&rsquo;s products.[19]</p> <p><strong>Scope 1 Through 3 Emissions</strong></p> <p>The court emphasized that RDS must take responsibility for the Shell group&rsquo;s Scope 3 (end-user) emissions&mdash;especially where, as here, Shell had reported that the majority (85 percent) of its emissions were Scope 3 emissions.[20]</p> <p>However, the court gave RDS discretion in allocating emissions reductions across the Shell group&rsquo;s entire energy portfolio (Scopes 1 through 3), provided that its total emissions were reduced by 45 percent in aggregate. The court further clarified that this target was on a net basis, leaving room for carbon capture and storage, and other offsetting technologies. The court also ruled that Shell was entitled to rely on the indemnifying effect of emissions trading schemes such as the European Union Emissions Trading System (EU ETS), &ldquo;[u]p to the level of the reduction target these schemes aim to achieve.&rdquo;[21]</p> <p>Moreover, the court held that RDS&rsquo;s obligation to reduce its Scope 1 emissions and &ldquo;the part of RDS&rsquo;s Scope 2 emissions which can be ascribed to the Shell companies&rdquo; was an &lsquo;obligation of result&rsquo; (<em>resultaatsverplichting</em>).[22]&nbsp;The court clarified that, &ldquo;[f]rom the perspective of the Shell group as a whole, this constitutes the Scope 1 emissions of the Shell group.&rdquo;[23]</p> <p>The obligation to reduce emissions in relation to the business relations, including suppliers and end-users, of the Shell group (i.e., the Shell group companies&rsquo; Scope 2 and 3 emissions) was, however, expressed to be a &lsquo;best-efforts obligation&rsquo; (<em>zwaarwegende inspanningsverplichting</em>).[24]</p> <h2>Comment</h2> <p>The Hague District Court&rsquo;s ruling in Shell is part of a trend of decisions before the Dutch courts, which in the landmark&nbsp;<em>Urgenda</em>&nbsp;decision have also imposed obligations to mitigate climate change on the Dutch state.[25]&nbsp;It is worth noting that, the day after the Shell ruling in The Hague, the Federal Court of Australia delivered a judgment finding that an environment minister, in considering whether to approve the planned expansion of a coal mine, also owed a climate-related duty of care to Australian children.[26]</p> <p>The Shell ruling is significant, however, as it marks the first time that a national court has ordered a private company to reduce its emissions in line with the Paris Agreement. As such, it is an important moment for energy and other energy-intensive companies around the world.</p> <p>The court&rsquo;s reasoning further reflects a trend by some courts and legislative bodies to force business enterprises to take responsibility for their supply chains. In March 2021, for example, the European Parliament adopted a resolution calling for mandatory human rights, environmental and governance due diligence standards across the value chain for companies operating in the EU internal market.[27]</p> <p>The Shell ruling may compel the boards of European energy companies, in particular, to reevaluate their corporate strategies around climate change. At the same time, the ramifications of the decision are not limited to fossil fuel producers and could reach more broadly&mdash;including the aviation and shipping industries, as well as the mining and steel sectors, among others. Companies that supply, finance or insure carbon majors are also likely to be impacted.</p> <p>The court&rsquo;s focus on Scope 3 emissions suggests that oil and gas companies may also be held accountable for what end-customers do with their products. As such, the decision may cause energy companies to rethink their relationships with end-users and the type of energy products the companies sell.</p> <p>As noted, RDS&rsquo;s obligation to reduce emissions in relation to the business relations, including suppliers and end-users, of the Shell group was said to entail RDS&rsquo;s &lsquo;best efforts&rsquo;, whereas its obligation in relation to the Shell group&rsquo;s own activities was expressed by the court to be an &lsquo;obligation of result&rsquo;. However, the practical significance of this distinction is uncertain, given that the court&rsquo;s order is expressed in absolute terms, requiring RDS to reduce the aggregated annual emissions of the Shell group by at least net 45 percent at end-2030, relative to 2019 levels, across Scopes 1, 2 and 3.</p> <p>In reaching its ruling, the court rejected an argument from Shell that &ldquo;the reduction obligation will have no effect, or even be counterproductive, because the place of the Shell group will be taken by competitors.&rdquo;[28]&nbsp;The message from the court is clear: companies have an individual responsibility to ensure that they go further and faster to cut their emissions. All eyes will be on the appeal.</p> <h3>Footnotes</h3> <h2>Authors and Contributors</h2> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/b/bevan-alex"><img alt="" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/b/bevan-alex/bevan_alexander_web.png" /></a></p> <p><a href="https://www.shearman.com/en/people/b/bevan-alex"><strong>ALEX BEVAN</strong></a></p> <p>PARTNER</p> <p>International Arbitration</p> <p>+971 2 410 8121</p> <p>+44 20 7655 5000</p> <p>Abu Dhabi</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/s/shorten-ben"><img alt="Ben Shorten" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/s/shorten-ben/shorten_b_1000x1200.png" /></a></p> <p><a href="https://www.shearman.com/en/people/s/shorten-ben"><strong>BEN SHORTEN</strong></a></p> <p>PARTNER</p> <p>Project Development &amp; Finance</p> <p>+44 20 7655 5923</p> <p>London</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/r/ryan-christopher-m"><img alt="Christopher Ryan" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/r/ryan-christopher/ryan_c_1000x1200.png" /></a></p> <p><a href="https://www.shearman.com/en/people/r/ryan-christopher-m"><strong>CHRISTOPHER M. RYAN</strong></a></p> <p>PARTNER</p> <p>International Arbitration</p> <p>+1 202 508 8098</p> <p>+1 212 848 4000</p> <p>Washington DC</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/f/feldman-dan"><img alt="Dan Feldman" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/f/feldman-dan/feldman_d_1000x1200.png" /></a></p> <p><a href="https://www.shearman.com/en/people/f/feldman-dan"><strong>DAN FELDMAN</strong></a></p> <p>PARTNER</p> <p>Project Development &amp; Finance</p> <p>+971 2 410 8158</p> <p>Abu Dhabi</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/w/wong-garreth"><img alt="Garreth Wong" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/w/wong-garreth/wong-garreth_2_web.png" /></a></p> <p><a href="https://www.shearman.com/en/people/w/wong-garreth"><strong>GARRETH WONG</strong></a></p> <p>PARTNER</p> <p>International Arbitration</p> <p>+44 20 7655 5879</p> <p>London</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/s/swil-jonathan"><img alt="Jonathan Swil" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/s/swil-jonathan/swil_jonathan_1000x1200.png" /></a></p> <p><a href="https://www.shearman.com/en/people/s/swil-jonathan"><strong>JONATHAN SWIL</strong></a></p> <p>PARTNER</p> <p>Litigation</p> <p>+44 20 7655 5725</p> <p>London</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/s/shores-ryan"><img alt="Ryan Shores" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/s/shores-ryan/shores_r_web.png" /></a></p> <p><a href="https://www.shearman.com/en/people/s/shores-ryan"><strong>RYAN SHORES</strong></a></p> <p>PARTNER</p> <p>Antitrust</p> <p>+1 202 508 8058</p> <p>Washington DC</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/e/edson-elise"><img alt="Elise Edson" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/e/edson-elise/edson_elise_1000x1200_020518.png" /></a></p> <p><a href="https://www.shearman.com/en/people/e/edson-elise"><strong>ELISE EDSON</strong></a></p> <p>COUNSEL</p> <p>International Arbitration</p> <p>+33 1 53 89 70 00</p> <p>Paris</p> <p>&nbsp;</p> <p><a href="https://www.shearman.com/en/people/l/lazell-frederick"><img alt="Frederick Lazell" src="https://res.cloudinary.com/shearman-sterling-llp/image/fetch/c_pad,w_480,h_320,g_south_east,f_auto,q_auto/https://www.shearman.com/-/media/project/shearman/people/l/lazell-frederick/lazell-frederick_web.png" /></a></p> <p><a href="https://www.shearman.com/en/people/l/lazell-frederick"><strong>FREDERICK LAZELL</strong></a></p> <p>ASSOCIATE</p> <p>Project Development &amp; Finance</p> <p>+44 20 7655 5968</p> <p>London</p> None shell, human rights, environment, court, ruling, The Hague District Court’s Decision, corporate resonsibility, class actions, International Human Rights Treaties, private company reduce emissions, https://www.shearman.com/Perspectives/2021/06/Milieudefensie-v-Shell--Landmark-Court-Decision-For-Energy-Companies

domestic taxation domestic revenue mobilisation & external debt, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends high databandwidth webinar/lecture high language proficiency None all <p _msthash="49488" _msttexthash="1130560678">Les pays riches en ressources ont subi un double coup dur en 2020, les difficultés de la pandémie ayant été exacerbées par l’effondrement des prix des produits de base. Une baisse rapide des recettes tirées des ressources naturelles a limité la marge de manœuvre pour un soutien budgétaire indispensable. Le choc des termes de l’échange et les pressions sur les taux de change qui en ont résulté ont accru la stabilité financière et les risques inflationnistes. Les enseignements tirés de la précédente chute des prix des produits de base ont aidé les gouvernements à concevoir et à mettre en œuvre des réponses pour atténuer les conséquences du choc actuel. Au-delà des réponses politiques immédiates et exceptionnelles à la pandémie, un autre défi à venir sera la « normalisation » des politiques dans le contexte post-pandémique. Les ancrages budgétaires à long terme et les règles budgétaires existants seront-ils toujours valables si la pandémie était suivie d’une période prolongée de bas prix du pétrole? Dans quelle mesure les gouvernements devraient-ils recourir aux ressources précédemment accumulées pour atténuer le manque à gagner des recettes? Les exportateurs de produits de base devraient-ils s’inquiéter des conséquences à long terme de la transition vers une croissance plus verte?</p> <p>Resource-rich countries have suffered a double blow in 2020, as the hardship of the pandemic was exacerbated by the commodity price collapse. A rapid decline in resource revenues limited the space for much needed fiscal support. The terms of trade shock and resulting exchange rate pressures increased financial stability and inflationary risks. The lessons learnt during the previous commodity price slumps have helped governments design and implement responses to mitigate the consequences of the current shock. Beyond the immediate and exceptional policy responses to the pandemic, another challenge in the offing will be policy &ldquo;normalization&rdquo; in the post-pandemic context. Will existing long-term fiscal anchors and fiscal rules still be valid should the pandemic be followed by a prolonged period of low oil prices? To what extent should governments resort to previously accumulated resources to mitigate the shortfall of revenues? Should commodity exporters be concerned about the long-term implications of the transition towards greener growth?</p> None mining, mining sector, resource sector, resources, royalties, profit tax, taxing extractive sector, tax policy, price of resources, mining royalties, COVID, decline in tax revenue, https://vimeo.com/showcase/7570609/video/492053082

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains high databandwidth webinar/lecture medium language proficiency None all <h1 _msthash="49424" _msttexthash="9972287">Taxer l’économie numérique : implications pour l’exploitation minière</h1> <p _msthash="49425" _msttexthash="16474653"><a _istranslated="1" href="https://www.igfmining.org/beps/" rel="v:url">Accueil</a> <a _istranslated="1" href="https://www.igfmining.org/beps/current-topics/" rel="v:url">Sujets actuels</a> <a _istranslated="1" href="https://www.igfmining.org/beps/current-topics/taxing-the-digital-economy-implications-for-mining/" rel="v:url">Taxer l’économie numérique : implications pour l’exploitation minière</a></p> <h3 _msthash="49426" _msttexthash="1868243">Sujets d’actualité</h3> <ul> <li><a _msthash="49427" _msttexthash="2901288" href="https://www.igfmining.org/beps/current-topics/excessive-interest-deductions/">Déductions d’intérêts excessives</a></li> <li><a _msthash="49428" _msttexthash="1114477" href="https://www.igfmining.org/beps/current-topics/international-tax-treaties/">Conventions fiscales internationales</a></li> <li><a _msthash="49429" _msttexthash="325013" href="https://www.igfmining.org/beps/current-topics/mineral-pricing/">Prix des minéraux</a></li> <li><a _msthash="49430" _msttexthash="4163185" href="https://www.igfmining.org/beps/current-topics/offshore-transfer-of-mining-assets/">Transfert extracôtier d’actifs miniers</a></li> <li><a _msthash="49431" _msttexthash="354640" href="https://www.igfmining.org/beps/current-topics/tax-incentives/">Incitatifs fiscaux</a></li> <li><a _msthash="49432" _msttexthash="9972287" href="https://www.igfmining.org/beps/current-topics/taxing-the-digital-economy-implications-for-mining/">Taxer l’économie numérique : implications pour l’exploitation minière</a></li> <li><a _msthash="49433" _msttexthash="294762" href="https://www.igfmining.org/beps/current-topics/transfer-pricing/">Prix de transfert</a></li> <li><a _msthash="49434" _msttexthash="213811" href="https://www.igfmining.org/beps/current-topics/other-topics/">Autres sujets</a></li> </ul> <h2 _msthash="49435" _msttexthash="90376">Le défi</h2> <p _msthash="49436" _msttexthash="156485420">Pour s’assurer que les entreprises paient des impôts dans les juridictions où elles exercent leurs activités, mais peuvent ne pas avoir de présence physique, un groupe de plus de 135 pays dirigé par l’Organisation de coopération et de développement économiques (OCDE) réforme les règles fiscales mondiales. Ce cadre inclusif a approuvé une approche à deux piliers en octobre 2021 qui touchera tous les secteurs de l’économie mondiale.</p> <p _msthash="49437" _msttexthash="115730173">Le premier pilier propose de transférer certains droits d’imposition vers les pays de marché ou de destination, pour les 100 plus grandes entreprises multinationales (EMN), et de supprimer toutes les taxes unilatérales sur les services numériques. La logique de la proposition n’est pas adaptée aux industries extractives et ce premier pilier exclut désormais les minéraux et les hydrocarbures.</p> <p _msthash="49438" _msttexthash="441322830">Le deuxième pilier de la proposition de l’OCDE, appelé Proposition mondiale de lutte contre l’érosion de la base d’imposition (GloBE), vise à utiliser un impôt minimum mondial pour décourager les entreprises multinationales de transférer leurs bénéfices hors des pays d’opération. Cela pourrait favoriser une imposition efficace dans les pays en développement riches en ressources. Le Cadre inclusif a publié les règles types GloBE en décembre 2021 et publiera bientôt un commentaire d’accompagnement. La conception finale des règles et leur mise en œuvre par les membres du Cadre inclusif seront importantes pour les pays riches en ressources. Des milliers d’EMN, dont de nombreuses sociétés minières, seront soumises aux règles de GloBE.</p> <h2 _msthash="49439" _msttexthash="232596">Notre réponse</h2> <p _msthash="49440" _msttexthash="65639743">En 2021, le FGI a préparé une note d’information décrivant la proposition mondiale de réforme de la fiscalité numérique de l’OCDE et les principales préoccupations des pays miniers, <em _istranslated="1">Global Digital Tax Reforms : Highlight Potential Impacts for Mining Countries</em> est disponible en anglais, français et espagnol.</p> <p _msthash="49441" _msttexthash="20062718"><a _istranslated="1" href="https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-en.pdf" rel="noopener" target="_blank">Anglais Note</a> d’information <a _istranslated="1" href="https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-fr.pdf" rel="noopener" target="_blank">Français Note d’information</a> en espagnol Note <a _istranslated="1" href="https://www.iisd.org/system/files/2021-04/digital-tax-reform-mining-es.pdf" rel="noopener" target="_blank">d’information en espagnol</a></p> <p _msthash="49442" _msttexthash="192992124">Pour approfondir le sujet, l’IGF s’est associé au Forum africain sur l’administration fiscale (ATAF) pour examiner une question cruciale, soulevée dans le cadre de la proposition dirigée par l’OCDE, qui pourrait coûter cher aux pays en développement riches en ressources des investissements miniers et des revenus du secteur. En avril 2021, l’IGF et l’ATAF ont publié <em _istranslated="1">Global Digital Tax Reforms and Mining: The Issue of Timing Differences</em>.</p> <p _msthash="49443" _msttexthash="2239588">Rapport <a _istranslated="1" href="https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-en.pdf" rel="noopener" target="_blank">en anglais Rapport</a> en <a _istranslated="1" href="https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-fr.pdf" rel="noopener" target="_blank">français Rapport en</a> <a _istranslated="1" href="https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-es.pdf" rel="noopener" target="_blank">espagnol</a></p> <p _msthash="49444" _msttexthash="92961167">Les travaux à venir se poursuivront pour étudier des questions minières spécifiques liées aux réformes fiscales mondiales proposées, y compris la portée de l’exclusion du secteur minier du pilier 1 et l’impact du pilier 2 sur l’utilisation des incitations fiscales.</p> <hr/> <h5 _msthash="49445" _msttexthash="3884959">Impôt minimum mondial sur les sociétés, incitations et pays en développement</h5> <p _msthash="49446" _msttexthash="1027576966">Les plus de 135 pays qui adoptent l’impôt minimum mondial sur les sociétés devront mettre en œuvre et administrer les règles conformément à la législation type et à un commentaire approuvé par le Cadre inclusif OCDE/G20. En novembre 2021, l’Institut international du développement durable (IIDD), hôte du FGI, a publié une <a _istranslated="1" href="https://www.iisd.org/publications/inclusive-framework-agreement-global-minimum-tax" rel="noopener noreferrer" target="_blank"><strong _istranslated="1">note d’information</strong></a> contenant des recommandations sur la manière dont l’OCDE pourrait concevoir la législation type et les commentaires pour traiter efficacement la question des incitations fiscales stabilisées. Il s’appuie sur les directives antérieures de l’IISD aux gouvernements des pays en développement sur la <a _istranslated="1" href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.iisd.org%2Fitn%2Fen%2F2021%2F06%2F24%2Fthe-end-of-tax-incentives-how-will-a-global-minimum-tax-affect-tax-incentives-regimes-in-developing-countries%2F&amp;data=04%7C01%7Ckclark%40iisd.ca%7C5c9952629d124035db5808d9aba26c28%7C01a20ec6cfd9471cb34bedc36161c3ce%7C1%7C0%7C637729536380487314%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=R91AzKxayQ00HcsL3ul5J3RTFTQgwK0YmUCqKffrtQI%3D&amp;reserved=0" rel="noopener noreferrer" target="_blank"><strong _istranslated="1">façon de modifier les régimes d’incitations fiscales</strong></a> pour bénéficier de l’impôt minimum mondial et des ressources minières spécifiques de l’IGF sur la question. Après la publication par l’OCDE de lignes directrices sur la mise en œuvre, l’IISD a publié un blogue analysant les <a _istranslated="1" href="https://www.iisd.org/articles/global-minimum-tax-deal" rel="noopener noreferrer" target="_blank"><strong _istranslated="1">implications pour les pays en développement</strong></a>.</p> <hr/> <p _msthash="49447" _msttexthash="13238381">Présentation de l’IGF-ATAF : Réformes fiscales numériques mondiales et exploitation minière : la question des différences temporelles</p> <p> </p> <p> </p> <p _msthash="49448" _msttexthash="2455921">Blog invité de l’IGF</p> <p><a _msthash="49449" _msttexthash="10953254" href="https://www.igfmining.org/beps/commentaries/civil-society-perspectives-on-the-implications-of-global-digital-tax-reforms-for-african-mining-countries/">Perspectives de la société civile sur les implications des réformes mondiales de la fiscalité numérique pour les pays miniers africains</a></p> <h1>Taxing the Digital Economy: Implications for Mining</h1> <p><a href="https://www.igfmining.org/beps/" rel="v:url">Home</a>&nbsp;&nbsp;&nbsp;&nbsp;<a href="https://www.igfmining.org/beps/current-topics/" rel="v:url">Current Topics</a>&nbsp;&nbsp;&nbsp;&nbsp;<a href="https://www.igfmining.org/beps/current-topics/taxing-the-digital-economy-implications-for-mining/" rel="v:url">Taxing the Digital Economy: Implications for Mining</a></p> <h3>Current Topics</h3> <ul> <li><a href="https://www.igfmining.org/beps/current-topics/excessive-interest-deductions/">Excessive Interest Deductions</a></li> <li><a href="https://www.igfmining.org/beps/current-topics/international-tax-treaties/">International Tax Treaties</a></li> <li><a href="https://www.igfmining.org/beps/current-topics/mineral-pricing/">Mineral Pricing</a></li> <li><a href="https://www.igfmining.org/beps/current-topics/offshore-transfer-of-mining-assets/">Offshore Transfer of Mining Assets</a></li> <li><a href="https://www.igfmining.org/beps/current-topics/tax-incentives/">Tax Incentives</a></li> <li><a href="https://www.igfmining.org/beps/current-topics/taxing-the-digital-economy-implications-for-mining/">Taxing the Digital Economy: Implications for Mining</a></li> <li><a href="https://www.igfmining.org/beps/current-topics/transfer-pricing/">Transfer Pricing</a></li> <li><a href="https://www.igfmining.org/beps/current-topics/other-topics/">Other Topics</a></li> </ul> <h2>The Challenge</h2> <p>To ensure that companies pay tax in jurisdictions where they conduct business but may have no physical presence, a group of more than 135 countries led by the Organisation for Economic Co-operation and Development (OECD) is reforming global taxation rules. This Inclusive Framework approved a two-pillar approach in October 2021 that will affect all sectors of the global economy.</p> <p>The first pillar proposes to shift some taxing rights into market or destination countries, for the largest 100 multinational enterprises (MNEs), and to remove all unilateral digital services taxes. The logic of the proposal is not suited to the extractive industries and this first pillar now excludes minerals and hydrocarbons.</p> <p>The second pillar of the OECD&rsquo;s proposal, called the Global Anti-Base Erosion Proposal (GloBE), seeks to use a global minimum tax to discourage MNEs from transferring profit away from countries of operation. This could support effective taxation in resource-rich developing nations. The Inclusive Framework released GloBE model rules in December 2021 and will publish an accompanying commentary soon. The final design of the rules and their implementation by members of the Inclusive Framework will matter for resource-rich countries. Thousands of MNEs, including many mining companies, will be subject to GloBE rules.</p> <h2>Our Response</h2> <p>In 2021, the IGF prepared a briefing note outlining the OECD&rsquo;s global digital tax reform proposal and key concerns for mining nations,&nbsp;<em>Global Digital Tax Reforms: Highlighting Potential Impacts for Mining Countries</em>&nbsp;is available in English, French, and Spanish.</p> <p><a href="https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-en.pdf" rel="noopener" target="_blank">English Briefing Note</a>&nbsp;<a href="https://www.iisd.org/system/files/2021-03/digital-tax-reforms-mining-fr.pdf" rel="noopener" target="_blank">French Briefing Note</a>&nbsp;<a href="https://www.iisd.org/system/files/2021-04/digital-tax-reform-mining-es.pdf" rel="noopener" target="_blank">Spanish Briefing Note</a></p> <p>To dig deeper into the topic, the IGF partnered with the African Tax Administration Forum (ATAF) to examine a critical issue, arising under the OECD-led proposal, that could cost resource-rich developing countries mining investment and revenue from the sector. In&nbsp;April&nbsp;2021, IGF and ATAF published&nbsp;<em>Global Digital Tax Reforms and Mining: The Issue of Timing Differences</em>.</p> <p><a href="https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-en.pdf" rel="noopener" target="_blank">English Report</a>&nbsp;<a href="https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-fr.pdf" rel="noopener" target="_blank">French Report</a>&nbsp;<a href="https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-es.pdf" rel="noopener" target="_blank">Spanish Report</a></p> <p>Forthcoming work will continue to study specific mining issues related to proposed global tax reforms, including the scope of the carve-out of the mining sector from Pillar 1, and the impact of Pillar 2 on the use of tax incentives.</p> <hr /> <h5>Global Minimum Corporate Tax, Incentives, and Developing Countries</h5> <p>The more than 135 countries adopting the global minimum corporate tax will need to implement and administer the rules in accordance with model legislation and a commentary approved by the OECD/G20 Inclusive Framework. In November 2021, the International Institute for Sustainable Development (IISD), the IGF&rsquo;s host, issued a&nbsp;<a href="https://www.iisd.org/publications/inclusive-framework-agreement-global-minimum-tax" rel="noopener noreferrer" target="_blank"><strong>briefing note</strong></a>&nbsp;with recommendations on how the OECD could design the model legislation and commentary to effectively address the issue of stabilized tax incentives. It builds on IISD&rsquo;s earlier guidance to developing country governments on&nbsp;<a href="https://can01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.iisd.org%2Fitn%2Fen%2F2021%2F06%2F24%2Fthe-end-of-tax-incentives-how-will-a-global-minimum-tax-affect-tax-incentives-regimes-in-developing-countries%2F&amp;data=04%7C01%7Ckclark%40iisd.ca%7C5c9952629d124035db5808d9aba26c28%7C01a20ec6cfd9471cb34bedc36161c3ce%7C1%7C0%7C637729536380487314%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=R91AzKxayQ00HcsL3ul5J3RTFTQgwK0YmUCqKffrtQI%3D&amp;reserved=0" rel="noopener noreferrer" target="_blank"><strong>how to amend tax incentive regimes</strong></a>&nbsp;to benefit from the global minimum tax and the IGF&rsquo;s mining-specific resources on the issue. After the OECD released implementation guidelines, IISD published a blog analyzing the&nbsp;<a href="https://www.iisd.org/articles/global-minimum-tax-deal" rel="noopener noreferrer" target="_blank"><strong>implications for developing countries</strong></a>.</p> <hr /> <p>IGF-ATAF Presentation: Global Digital Tax Reforms and Mining: The issue of timing differences</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>IGF Guest Blog</p> <p><a href="https://www.igfmining.org/beps/commentaries/civil-society-perspectives-on-the-implications-of-global-digital-tax-reforms-for-african-mining-countries/">Civil Society Perspectives on the Implications of Global Digital Tax Reforms for African Mining Countries</a></p> None the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development, IGF, base erosion and profit shifting, BEPS, mining sector, extractive sector, mining, digital economy, lack of psysical presence, ATAF, OECD, Pillar 1, Pillar 2, Pillar one, Pillar two, . https://www.igfmining.org/beps/current-topics/taxing-the-digital-economy-implications-for-mining/

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax policy & future trends low databandwith podcast high language proficiency None all <p _msthash="49372" _msttexthash="360027668">Combien de signes supplémentaires avons-nous besoin pour nous dire que nous devons de toute urgence réformer nos économies, garder les services essentiels hors des mains privées et abandonner les combustibles fossiles? Alors que le monde s’apprête à affronter un autre type de crise pour lutter contre le coronavirus, nous examinons comment la justice fiscale est essentielle à <em _istranslated="1">toute </em>réforme économique dans l’intérêt public. Résoudre la crise climatique – <em _istranslated="1">toute </em>crise – est impossible sans elle. Ne manquez jamais une epsiode! Vous pouvez vous abonner à <a _istranslated="1" href="https://www.taxjustice.net/taxcast">Taxcast</a> par e-mail en contactant le producteur de Taxcast sur naomi [at] taxjustice.net</p> <p _msthash="49373" _msttexthash="251669899">Nous nous entretenons avec <a _istranslated="1" href="https://twitter.com/gailbradbrook">le Dr Gail Bradbrook</a>, cofondatrice <a _istranslated="1" href="https://twitter.com/ExtinctionR">d’Extinction Rebellion</a> sur une vision de l’espoir, <a _istranslated="1" href="http://www.twitter.com/jechristensen56">John Christensen</a> du Tax Justice Network. Nous vous apportons également les voix des employés des bureaux des impôts de leur protestation devant le Parlement britannique contre la fermeture des bureaux des impôts par le gouvernement, qui a permis de supprimer jusqu’à 50 000 emplois. Malheureusement, il s’agit d’une tendance mondiale. Produit et présenté par <a _istranslated="1" href="http://www.twitter.com/Naomi_Fowler">Naomi Fowler</a>.</p> <blockquote> <p><em _msthash="49374" _msttexthash="65558259">« La majorité du public comprend maintenant qu’il y a une urgence. Mais l’autre chose que nous n’avons pas encore fait assez fortement, c’est de montrer que le changement est possible. Nous savons que la fiscalité est une question vraiment clé. »</em></p> <p><cite _msthash="49375" _msttexthash="6181786">~ Dr Gail Bradbrook, co-fondatrice d’Extinction Rebellion</cite></p> </blockquote> <blockquote> <p><em _msthash="49376" _msttexthash="28317731">Nous sommes vraiment plus nécessaires que jamais maintenant, surtout à la lumière du coronavirus, nous aurons besoin de toutes les taxes que nous pouvons obtenir pour tous les soins supplémentaires dont les gens auront besoin.</em></p> <p _msthash="49377" _msttexthash="23767952">« <em _istranslated="1">500 bureaux fermés, 50 000 employés perdus et pourtant vous voulez que le plus gros budget dépense le plus d’argent, personne ne sera là pour le collecter. »</em></p> <p _msthash="49378" _msttexthash="50066276">« Nous sommes la meilleure affaire que vous obtiendrez jamais, l’argent que nous <em _istranslated="1">coûtons par rapport à l’argent que nous recueillons pour les hôpitaux, pour les écoles, pour les infrastructures, pour les routes, nous sommes une excellente affaire. »</em></p> <p><cite _msthash="49379" _msttexthash="3718260">~ Les employés des bureaux des impôts, protestation du Parlement britannique</cite></p> </blockquote> <blockquote> <p><em _msthash="49380" _msttexthash="358436741">« Si vous incluez tous les impacts sanitaires de la production de combustibles fossiles et les dommages causés par les événements climatiques extrêmes liés au réchauffement climatique, aux inondations et aux incendies de forêt et à l’incidence accrue de la sécheresse et ainsi de suite, et si vous intégrez tous ces coûts dans l’équation, le coût réel des subventions au secteur des combustibles fossiles s’élève à un étonnant 5,2 billions de dollars américains chaque année. Ou obtenez ceci, c’est 10 millions de dollars américains chaque minute de chaque jour de l’année. »</em></p> <p><cite _msthash="49381" _msttexthash="1409148">~ John Christensen, Réseau de justice fiscale</cite></p> </blockquote> <p><strong _msthash="49382" _msttexthash="634036">Lectures complémentaires:</strong></p> <ul> <li _msthash="49383" _msttexthash="28538445">La partie 1 de la série spéciale du Réseau pour la justice fiscale sur le financement de la transition vers l’abandon des combustibles fossiles est disponible <a _istranslated="1" href="https://www.taxjustice.net/2020/03/12/financing-climate-justice/">ici</a>. (La partie 2 est en route)</li> <li _msthash="49384" _msttexthash="9529676">L’Espagne nationalise tous ses hôpitaux privés alors que le pays entre en confinement contre le coronavirus, détails <a _istranslated="1" href="https://www.businessinsider.com/coronavirus-spain-nationalises-private-hospitals-emergency-covid-19-lockdown-2020-3?r=US&amp;IR=T">ici</a>.</li> <li _msthash="49385" _msttexthash="1849055">Le <a _istranslated="1" href="http://www.corporateaccountabilitynet.work/">Réseau sur la responsabilisation des entreprises</a></li> <li _msthash="49386" _msttexthash="4707755">Sur demande générale, une transcription du programme est disponible ici (pas exacte <a _istranslated="1" href="https://www.taxjustice.net/wp-content/uploads/2020/03/TRANSCRIPT_3_2020.pdf">à</a> 100%)</li> </ul> <p>How many more signs do we need to tell us we must urgently reform our economies, keep essential services out of private hands and transition away from fossil fuels? As the world buckles up for a different kind of crisis tackling the Coronavirus, we look at how tax justice is key to&nbsp;<em>all&nbsp;</em>economic reform in the public interest. Solving the climate crisis &ndash;&nbsp;<em>any&nbsp;</em>crisis &ndash; is impossible without it. Never miss an epsiode! You can subscribe to the&nbsp;<a href="https://www.taxjustice.net/taxcast">Taxcast</a>&nbsp;via email by contacting the Taxcast producer on naomi [at] taxjustice.net</p> <p>We speak to&nbsp;<a href="https://twitter.com/gailbradbrook">Dr Gail Bradbrook</a>, co-founder of&nbsp;<a href="https://twitter.com/ExtinctionR">Extinction Rebellion</a>&nbsp;on a vision of hope,&nbsp;<a href="http://www.twitter.com/jechristensen56">John Christensen</a>&nbsp;of the Tax Justice Network. We also bring you the voices of tax office workers from their protest outside the British Parliament against the government&rsquo;s closing of tax offices, shedding up to 50,000 jobs. Unfortunately this is a worldwide trend. Produced and presented by&nbsp;<a href="http://www.twitter.com/Naomi_Fowler">Naomi Fowler</a>.</p> <blockquote> <p><em>&ldquo;The majority of the public now understand that there is an emergency. But the other bit of it we haven&rsquo;t done strongly enough yet is to hold out the vision that change is possible. We know that tax is a really key issue.&rdquo;</em></p> <p><cite>~ Dr Gail Bradbrook, co-founder of Extinction Rebellion</cite></p> </blockquote> <blockquote> <p><em>We&rsquo;re really needed more than ever now especially in the light of the coronavirus, we&rsquo;ll need all the taxes we can get for all the extra care that people will need.&rdquo;</em></p> <p>&ldquo;<em>500 offices being closed, 50,000 staff being lost and yet you want the biggest budget to spend the most money, nobody&rsquo;s going to be around to collect it.&rdquo;</em></p> <p>&ldquo;<em>We&rsquo;re the best bargain that you&rsquo;ll ever get, the money that we cost compared to the money that we raise for hospitals, for schools, for infrastructure, for the roads, we&rsquo;re a great bargain.&rdquo;</em></p> <p><cite>~ Tax office workers, UK Parliament protest</cite></p> </blockquote> <blockquote> <p><em>&ldquo;If you include all the health impacts of fossil fuel production and the damage caused by extreme climate events linked to global warming, the floods and the forest fires and the increased incidence of drought and so on, and if you bring all of those costs into the equation, the true cost of subsidies to the fossil fuel sector runs to an astonishing 5.2 trillion US dollars every year. Or get this, that&rsquo;s 10 million US dollars every minute of every day of the year.&rdquo;</em></p> <p><cite>~ John Christensen, Tax Justice Network</cite></p> </blockquote> <p><strong>Further reading:</strong></p> <ul> <li>Part 1 of the Tax Justice Network&rsquo;s special series on financing the transition away from fossil fuels is available&nbsp;<a href="https://www.taxjustice.net/2020/03/12/financing-climate-justice/">here</a>. (Part 2 is on the way)</li> <li>Spain nationalises all of its private hospitals as the country goes into coronavirus lockdown, details&nbsp;<a href="https://www.businessinsider.com/coronavirus-spain-nationalises-private-hospitals-emergency-covid-19-lockdown-2020-3?r=US&amp;IR=T">here</a>.</li> <li>The&nbsp;<a href="http://www.corporateaccountabilitynet.work/">Corporate Accountability Network</a></li> <li>By popular request, a transcript of the programme is available&nbsp;<a href="https://www.taxjustice.net/wp-content/uploads/2020/03/TRANSCRIPT_3_2020.pdf">here</a>&nbsp;(not 100% accurate)</li> </ul> None sustainability and finance, climate impacts, risk management tools, ESG, ESGs, domestic revenue mobilisation, renewable energy, MNEs, MNCs, oil and gas, oil and gas sector, https://www.thetaxcast.com/climate-crisis-transition-and-tax-justice-edition-99/

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax justice / human rights, tax policy & future trends low databandwith podcast high language proficiency None all <p _msthash="49334" _msttexthash="243942582">Dans le Taxcast de décembre 2018 : le temps presse pour s’attaquer à la crise climatique à laquelle nous sommes tous confrontés. Nous examinons les taxes environnementales et nous les rendons équitables. De plus, nous discutons des gilets jaunes en France, un mouvement qui a été largement rapporté comme anti-taxes vertes, mais qui est en fait né d’un désespoir plus large pour leur président Macron « laissez-les manger du gâteau » pour inverser une série de politiques qui ont aggravé les inégalités dans le pays. Nous donnons une leçon à Monsieur le Président sur la façon de ne pas mettre en place une taxe environnementale...</p> <p _msthash="49335" _msttexthash="9171500">Vous voulez télécharger pour écouter n’importe quel moment hors ligne? <a _istranslated="1" href="http://traffic.libsyn.com/taxcast/Taxcast_Dec_18.mp3" rel="noopener noreferrer" target="_blank">Télécharger ici</a>.</p> <p>In the December 2018 Taxcast: time&rsquo;s running out to tackle climate crisis facing us all. We look at environmental taxes and making them fair. Plus we discuss the gilets jaunes in France, a movement that&rsquo;s been widely reported as anti-green taxes, but is in fact born from wider desperation for their &lsquo;let them eat cake&rsquo; President Macron to reverse a series of policies that have worsened inequality in the country. We give Monsieur le President a lesson in how not to implement an environmental tax&hellip;</p> <p>Want to download to listen to any time offline?&nbsp;<a href="http://traffic.libsyn.com/taxcast/Taxcast_Dec_18.mp3" rel="noopener noreferrer" target="_blank">Download here</a>.</p> None environmental taxes, France, resistance, sustainability, tax policy, tax implementation, https://www.thetaxcast.com/edition-84-december-18/

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, fiscal decentralisation & subnational taxes, tax administration / management / it, tax justice / human rights, tax policy & future trends medium databandwith course medium language proficiency None all <h1 _msthash="49237" _msttexthash="8866741">Trouver l’argent – Financer l’action climatique</h1> <p _msthash="49238" _msttexthash="46787">COURS</p> <p _msthash="49239" _msttexthash="759408">APPRENTISSAGE EN LIGNE À VOTRE RYTHME</p> <p _msthash="49240" _msttexthash="146471">UN PARTENAIRE</p> <p _msthash="49241" _msttexthash="136071">Offert par</p> <p _msthash="49242" _msttexthash="135707">Un CC:Learn </p> <p _msthash="49243" _msttexthash="2255136">Institut des Nations Unies pour la formation et la recherche </p> <p _msthash="49244" _msttexthash="8925631">Plan national d’adaptation Programme global d’appui </p> <p> </p> <p><a _msthash="49245" _msttexthash="461682" href="https://unccelearn.org/course/view.php?id=77&amp;page=overview" onclick="getOutboundLink('https://unccelearn.org/course/view.php?id=77&amp;page=overview'); return false;" rel="noopener" target="_blank">Visiter la page du cours </a></p> <h2 _msthash="49246" _msttexthash="279474">Détails du cours</h2> <p _msthash="49247" _msttexthash="120640">longueur</p> <p _msthash="49248" _msttexthash="85722">0,45 HEURE</p> <p _msthash="49249" _msttexthash="80561">effort</p> <p _msthash="49250" _msttexthash="158886">AUTO-RYTHMÉ</p> <p _msthash="49251" _msttexthash="79989">niveau</p> <p _msthash="49252" _msttexthash="160316">PRÉLIMINAIRE</p> <p _msthash="49253" _msttexthash="75751">Langue</p> <p _msthash="49254" _msttexthash="66924">ANGLAIS</p> <p _msthash="49255" _msttexthash="82225">ESPAGNOL</p> <p _msthash="49256" _msttexthash="98683">FRANÇAIS</p> <p _msthash="49257" _msttexthash="40495">ARABE</p> <p _msthash="49258" _msttexthash="47775">lieu</p> <p _msthash="49259" _msttexthash="66755">EN LIGNE</p> <p _msthash="49260" _msttexthash="157664">certificat</p> <p _msthash="49261" _msttexthash="24440">NON</p> <p _msthash="49262" _msttexthash="49933">prix</p> <p _msthash="49263" _msttexthash="42757">LIBRE</p> <h2 _msthash="49264" _msttexthash="273819">Résumé du cours</h2> <p _msthash="49265" _msttexthash="2246192">Ce tutoriel présente le concept de financement climatique.</p> <h2 _msthash="49266" _msttexthash="79781">Sujets</h2> <p _msthash="49267" _msttexthash="971984">Objectifs de développement durable</p> <p><a _msthash="49268" _msttexthash="387192" href="https://www.unsdglearn.org/courses/?_sfm_sdg=19">Action pour le climat</a></p> <p><a _msthash="49269" _msttexthash="1581905" href="https://www.unsdglearn.org/courses/?_sfm_sdg=23">Partenariats pour la réalisation des objectifs</a></p> <p><a _msthash="49270" _msttexthash="1174550" href="https://www.unsdglearn.org/courses/?_sfm_sdg=1687">Partenariats pour les objectifs - Finance</a></p> <p _msthash="49271" _msttexthash="59501">Objet</p> <p><a _msthash="49272" _msttexthash="455325" href="https://www.unsdglearn.org/courses/?_sf_s=Climate+change">Changement climatique</a></p> <p _msthash="49273" _msttexthash="152035">Mots-clés</p> <p><a _msthash="49274" _msttexthash="458237" href="https://www.unsdglearn.org/courses/?_sf_s=climate+change">changement climatique</a></p> <p><a _msthash="49275" _msttexthash="2274363" href="https://www.unsdglearn.org/courses/?_sf_s=climate+finance">Financement de la lutte contre les changements climatiques</a></p> <p><a _msthash="49276" _msttexthash="1825083" href="https://www.unsdglearn.org/courses/?_sf_s=climate+change+action">Mesures de lutte contre les changements climatiques</a></p> <p><a _msthash="49277" _msttexthash="289978" href="https://www.unsdglearn.org/courses/?_sf_s=climate+crisis">Crise climatique</a></p> <h2 _msthash="49278" _msttexthash="335478">À propos de ce cours</h2> <p _msthash="49279" _msttexthash="254190651">Ces dernières années, la communauté mondiale est parvenue à un accord sur la nécessité d’une action climatique urgente. Il s’agirait à la fois de réduire les émissions de gaz à effet de serre et d’améliorer la résilience et la capacité d’adaptation des sociétés aux effets néfastes du changement climatique résultant des émissions passées. Ces actions nécessitent des ressources financières importantes. Ce tutoriel donne un aperçu de ce qu’est le financement climatique et où les pays accèdent à différentes sources de financement.</p> <p _msthash="49280" _msttexthash="283376821">Ce tutoriel est une initiative d’apprentissage de l’Institut des Nations Unies pour la formation et la recherche (UNITAR) et fait partie du Programme mondial d’appui au Plan national d’adaptation (PAN-GSP). Le PAN-SGP est un programme conjoint, mis en œuvre par le PNUD et ONU Environnement, en collaboration avec d’autres agences des Nations Unies pour aider les pays dans leurs processus de PAN. Le programme est financé par le Fonds pour les pays les moins avancés (FEM) et le Fonds spécial pour les changements climatiques (FSCC) du Fonds pour l’environnement mondial (FEM).</p> <p _msthash="49281" _msttexthash="21366098">Ce cours n’a pas d’évaluation de l’apprentissage, donc aucun certificat d’achèvement ne sera délivré.</p> <h2 _msthash="49282" _msttexthash="175149">Public cible</h2> <ul> <li _msthash="49283" _msttexthash="4650386">Le public engagé et les praticiens intéressés à comprendre le financement climatique.</li> <li _msthash="49284" _msttexthash="26003575">Les décideurs et les planificateurs de l’adaptation qui souhaitent mieux comprendre les sources de financement de l’action climatique.</li> <li _msthash="49285" _msttexthash="20624240">Décideurs politiques et experts participant à des formations en face à face sur le « <em _istranslated="1">Financement de l’adaptation au changement climatique »</em></li> </ul> <h2 _msthash="49286" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="49287" _msttexthash="1563276">À la fin de ce didacticiel, vous serez en mesure de :</p> <ul> <li _msthash="49288" _msttexthash="2822482">Définir le financement de la lutte contre le changement climatique;</li> <li _msthash="49289" _msttexthash="8571719">Fournir une vue d’ensemble du paysage mondial du financement de la lutte contre le changement climatique;</li> <li _msthash="49290" _msttexthash="4648761">Énumérez au moins trois sources de financement climatique pertinentes pour votre pays.</li> </ul> <h2 _msthash="49291" _msttexthash="136071">Offert par</h2> <p><a _msthash="49292" _msttexthash="135707" href="https://www.uncclearn.org/">Un CC:Learn</a></p> <p><a href="https://www.uncclearn.org/"><img alt="" src="./material-2023-07-12trans_files/uncclearn-300x300.jpg" style="height:300px; width:300px"/></a></p> <p><a _msthash="49293" _msttexthash="2255136" href="https://www.unitar.org/">Institut des Nations Unies pour la formation et la recherche</a></p> <p><a href="https://www.unitar.org/"><img alt="" src="./material-2023-07-12trans_files/unitar-3-300x300.jpg" style="height:300px; width:300px"/></a></p> <p><a _msthash="49294" _msttexthash="8925631" href="https://www.globalsupportprogramme.org/">Plan national d’adaptation Programme global d’appui</a></p> <p><a href="https://www.globalsupportprogramme.org/"><img alt="" src="./material-2023-07-12trans_files/NAP-GSP-298x300.jpg" style="height:300px; width:298px"/></a></p> <h1>Finding the Money &ndash; Financing Climate Action</h1> <p>COURSE</p> <p>SELF-PACED E-LEARNING</p> <p>UN PARTNER</p> <p>Offered by</p> <p>UN CC:Learn&nbsp;</p> <p>United Nations Institute for Training and Research&nbsp;</p> <p>National Adaptation Plan Global Support Programme&nbsp;</p> <p>&nbsp;</p> <p><a href="https://unccelearn.org/course/view.php?id=77&amp;page=overview" onclick="getOutboundLink('https://unccelearn.org/course/view.php?id=77&amp;page=overview'); return false;" rel="noopener" target="_blank">Visit course page&nbsp;</a></p> <h2>Course details</h2> <p>length</p> <p>0.45 HOURS</p> <p>effort</p> <p>SELF-PACED</p> <p>level</p> <p>INTRODUCTORY</p> <p>language</p> <p>ENGLISH</p> <p>SPANISH</p> <p>FRENCH</p> <p>ARABIC</p> <p>venue</p> <p>ONLINE</p> <p>certificate</p> <p>NO</p> <p>price</p> <p>FREE</p> <h2>Course summary</h2> <p>This tutorial introduces the concept of climate finance.</p> <h2>Topics</h2> <p>Sustainable Development Goals</p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=19">Climate action</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=23">Partnerships for the goals</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=1687">Partnerships for the goals - Finance</a></p> <p>Subject</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=Climate+change">Climate change</a></p> <p>Keywords</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=climate+change">climate change</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=climate+finance">climate finance</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=climate+change+action">climate change action</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=climate+crisis">climate crisis</a></p> <h2>About this course</h2> <p>In recent years the global community has come to an agreement that urgent climate action is necessary.&nbsp; This would be in the form of both reducing greenhouse gas emissions and improving the resilience and adaptive capacity of societies to the harmful impacts of climate change resulting from past emissions.&nbsp; These actions require significant financial resources.&nbsp; This tutorial provides an overview of what climate finance is and where countries access different sources of financing.</p> <p>This tutorial is a learning initiative of the UN Institute for Training and Research (UNITAR)and part of the National Adaptation Plan Global Support Programme (NAP-GSP).&nbsp; The NAP-GSP is a joint programme, implemented by UNDP and UN Environment, in collaboration with other UN Agencies to assist countries with their NAP processes.&nbsp; The programme is funded through the Global Environment Facility (GEF) Least Developed Countries Fund (LDCF) and Special Climate Change Fund (SCCF).</p> <p>This course does not have a learning assessment therefore no certificate of completion will be issued.</p> <h2>Target audience</h2> <ul> <li>The engaged public and practitioners with an interest in understanding climate finance.</li> <li>Policy-makers and adaptation planners wanting to increase their understanding&nbsp;on&nbsp;sources of funds for climate action.</li> <li>Policy-makers and experts attending face-to-face trainings on&nbsp;&ldquo;<em>Climate change adaptation finance&rdquo;</em></li> </ul> <h2>Learning objectives</h2> <p>By the end of this tutorial, you will be able to:</p> <ul> <li>Define climate change finance;</li> <li>Provide an overview of the global climate finance landscape;</li> <li>List at least three sources of climate finance that are relevant to your country.</li> </ul> <h2>Offered by</h2> <p><a href="https://www.uncclearn.org/">UN CC:Learn</a></p> <p><a href="https://www.uncclearn.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2020/06/uncclearn-300x300.jpg" style="height:300px; width:300px" /></a></p> <p><a href="https://www.unitar.org/">United Nations Institute for Training and Research</a></p> <p><a href="https://www.unitar.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2019/07/unitar-3-300x300.jpg" style="height:300px; width:300px" /></a></p> <p><a href="https://www.globalsupportprogramme.org/">National Adaptation Plan Global Support Programme</a></p> <p><a href="https://www.globalsupportprogramme.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2020/08/NAP-GSP-298x300.jpg" style="height:300px; width:298px" /></a></p> None National Adaptation Plan Global Support Programme, NAP-GSP, reducing SDG 13, SDG 17, Sustainable Development Goals, greenhouse gas emissions, resilience, adaptive capacity, climate change, mitigation, climate finance, accessing finance, https://www.unsdglearn.org/courses/finding-the-money-financing-climate-action/

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax justice / human rights, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all None Distributional Impact, Carbon Pricing, Climate Dividends, Frameworks, carbon trading, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.youtube.com/watch?v=Z8YanCRYDsk&list=PLtwHvNkw33eavnOMJCqYAh-FQY1I8jsg3

environmental / carbon taxation environmental taxes, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends low databandwith course medium language proficiency None all <h3><strong _msthash="49140" _msttexthash="1819480">Bienvenue au<strong _istranslated="1"> cours en ligne</strong> sur la taxation du carbone</strong></h3> <p> </p> <p _msthash="49141" _msttexthash="164097895">Au cours des dernières années, on a assisté à un regain d’intérêt croissant pour les instruments de politique qui mettent un prix sur les émissions de gaz à effet de serre (GES) grâce à l’adoption de taxes sur le carbone. Environ la moitié des contributions déterminées au niveau national (CDN) soumises par les gouvernements dans le cadre de l’Accord de Paris mentionnent la tarification du carbone comme un outil rentable pour atteindre les objectifs climatiques.</p> <p _msthash="49142" _msttexthash="699257338">À mesure que les systèmes de tarification se multiplient, ils deviennent de plus en plus variés. Aujourd’hui, les taxes sur le carbone couvrent un large éventail de secteurs et comportent des caractéristiques nouvelles, démontrant leur capacité à s’adapter à divers objectifs politiques et contextes nationaux. La polyvalence des taxes sur le carbone signifie également que les décideurs ont besoin d’une image claire des options disponibles et de la façon dont ces options s’inscrivent dans le contexte et les objectifs de la juridiction. Bien que ce cours ait été élaboré avant l’éclosion de la COVID-19, son contenu reste pertinent pour les discussions politiques actuelles, car les faibles prix des combustibles fossiles offrent l’occasion d’introduire ou d’augmenter les taxes sur le carbone.</p> <p _msthash="49143" _msttexthash="6326775">Ce cours en ligne constitue une première étape dans la compréhension du paysage de la taxe sur le carbone.</p> <h4 _msthash="49144" _msttexthash="897858">Comprendre les taxes sur le carbone</h4> <p _msthash="49145" _msttexthash="145176798">La tarification du carbone implique une bonne quantité d’analyses et de consultations avec les parties prenantes. L’objectif global du cours est de familiariser les apprenants avec la dynamique sous-jacente du marché, les options de conception de politiques et la terminologie pertinente. Bien que le cours soit de nature introductive, les apprenants bénéficieront grandement d’une compréhension préexistante de:</p> <ul> <li _msthash="49146" _msttexthash="47557419">Le fonctionnement des économies de marché, y compris les concepts de base tels que l’action rationnelle, l’influence des prix sur l’offre et la demande, et les investissements</li> <li _msthash="49147" _msttexthash="21390499">Le rôle des politiques publiques dans l’élaboration des résultats économiques, sociaux et environnementaux et la réalisation des engagements internationaux et nationaux</li> </ul> <p _msthash="49148" _msttexthash="18280769">Ces connaissances préexistantes ne sont pas une condition préalable pour suivre le cours. Vous êtes invités à vous inscrire même si vous croyez que vous êtes nouveau sur le sujet!</p> <p _msthash="49149" _msttexthash="736359">À la fin, vous serez en mesure de:</p> <ul> <li _msthash="49150" _msttexthash="5965128">Décrire comment les taxes sur le carbone contribuent à réduire les émissions de gaz à effet de serre</li> <li _msthash="49151" _msttexthash="11430926">Décrire les considérations clés qui façonnent la décision d’adopter des taxes sur le carbone</li> <li _msthash="49152" _msttexthash="10615527">Résumer les approches utilisées pour déterminer l’assiette et le taux de la taxe sur le carbone</li> <li _msthash="49153" _msttexthash="10702471">Différencier les principaux effets indésirables et les mesures d’atténuation</li> <li _msthash="49154" _msttexthash="4397614">Énumérer les options d’utilisation des recettes</li> </ul> <h4 _msthash="49155" _msttexthash="4654169">La structure du cours en un coup d’œil</h4> <p _msthash="49156" _msttexthash="119950220">Tout en étant initié aux considérations conceptuelles de la taxation du carbone et de ses aspects économiques sous-jacents, vous bénéficierez également d’une exposition à une variété d’études de cas et de pratiques internationales de tarification du carbone. Les discussions tiennent compte des aspects stratégiques des environnements politiques dans lesquels fonctionnent les taxes sur le carbone.</p> <p> </p> <ul> <li _msthash="49157" _msttexthash="6294327">Module 1 : Les taxes sur le carbone – Pourquoi et quand les utiliser</li> <li _msthash="49158" _msttexthash="5182177">Module 2 : Préparation à l’adoption de la taxe sur le carbone</li> <li _msthash="49159" _msttexthash="1702012">Module 3: Décisions clés en matière de conception</li> <li _msthash="49160" _msttexthash="2642965">Module 4 : Éviter les effets indésirables de la taxe sur le carbone</li> <li _msthash="49161" _msttexthash="878826">Module 5 : Utilisation des recettes</li> </ul> <h3><strong>Welcome to the Carbon Taxation<strong>&nbsp;e-course</strong></strong></h3> <p>&nbsp;</p> <p>Recent years have seen renewed and growing interest in policy instruments that put a price on greenhouse gas (GHG) emissions through the adoption of carbon taxes. About half of the Nationally Determined Contributions (NDCs) submitted by governments under the Paris Agreement mention carbon pricing as a cost-effective tool to meet climate targets.</p> <p>As pricing schemes multiply they become increasingly varied. Today, carbon taxes cover a broad range of sectors and include novel features, demonstrating their ability to adapt to varying policy goals and national contexts. The versatility of carbon taxes also means that policy makers need a clear picture of the available options and how those options fit with the jurisdiction&rsquo;s context and objectives.&nbsp;While this course was developed prior to the outbreak of COVID-19, its contents remain relevant to current policy discussions as low fossil fuel prices present an opportunity to introduce or raise carbon taxes.</p> <p>This online course provides a first step in understanding the carbon tax landscape.</p> <h4>Understanding carbon taxes</h4> <p>Putting a price on carbon involves a fair amount of analysis and consultation with stakeholders. The overall goal of the course is to&nbsp;familiarize learners with underlying market dynamics, policy design options and relevant terminology.&nbsp;While the course is introductory in nature, learners will benefit greatly from a pre-existing understanding of:</p> <ul> <li>The&nbsp;functioning of market economies, including basic concepts such as rational agency, the influence of prices on supply and demand, and investments</li> <li>The role of public policy in shaping economic, social and environmental outcomes and achieving international and national commitments</li> </ul> <p>This pre-existing knowledge is not a prerequisite to take the course. You are invited to enroll even if you believe you&#39;re new to the topic!</p> <p>Upon completion, you will be able to:</p> <ul> <li>Describe how carbon taxes work in reducing greenhouse gas emissions</li> <li>Outline key considerations that shape the decision to adopt carbon taxes</li> <li>Summarize approaches for determining the carbon tax base and rate</li> <li>Differentiate main undesirable effects and mitigation measures</li> <li>List options for revenue use</li> </ul> <h4>Course structure at a glance</h4> <p>While being introduced to conceptual considerations of carbon taxation and its underlying economics, you will also benefit from&nbsp;exposure to a variety of case studies and international carbon pricing practices. The discussions take into account strategic aspects of the political environments in which carbon taxes function.</p> <p>&nbsp;</p> <ul> <li>Module 1: Carbon taxes &ndash; Why and when to use them</li> <li>Module 2: Preparing for carbon tax adoption</li> <li>Module 3: Key design decisions</li> <li>Module 4: Avoiding unwanted effects of the carbon tax</li> <li>Module 5: Use of revenues</li> </ul> None carbon taxes, reducing greenhouse gas emissions, key considerations carbon taxes, methods, carbon tax base, rate, undesirable effects, mitigation measures, revenue carbon trading, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://unccelearn.org/course/view.php?id=87&page=overview

environmental / carbon taxation accounting & taxation / concepts of taxation, business models basis for taxation, domestic revenue mobilisation & external debt, environmental taxes, tax administration / management / it, tax incentives, tax justice / human rights medium databandwith course medium language proficiency None all <h1 _msthash="49030" _msttexthash="3410225">Droit et politique internationaux en matière de changements climatiques</h1> <p _msthash="49031" _msttexthash="64262354">En savoir plus sur l’évolution et l’architecture du droit international et des politiques de lutte contre le changement climatique. Examinez de près l’Accord de Paris de 2015 (CCNUCC) d’un point de vue juridique et économique.</p> <p><img alt="" src="./material-2023-07-12trans_files/e3ecabae-0a9a-4893-8b2f-11eb9c86847a-5001f508e471.small.jpg"/></p> <p _msthash="49032" _msttexthash="5307523">Lire la vidéo pour le droit et la politique internationaux en matière de changement climatique</p> <p _msthash="49033" _msttexthash="132327">4 semaines</p> <p _msthash="49034" _msttexthash="422214">2 à 3 heures par semaine</p> <p _msthash="49035" _msttexthash="2194231">Rythme de l’instructeur</p> <p _msthash="49036" _msttexthash="1927029">Dirigé par un instructeur selon un calendrier de cours</p> <p _msthash="49037" _msttexthash="58565">Libre</p> <p _msthash="49038" _msttexthash="1014676">Mise à niveau facultative disponible</p> <p _msthash="49039" _msttexthash="393185">Ce cours est archivé</p> <p _msthash="49040" _msttexthash="964925">Les dates futures seront annoncées</p> <h5 _msthash="49041" _msttexthash="3410225">Droit et politique internationaux en matière de changements climatiques</h5> <ul> <li _msthash="49042" _msttexthash="97383">Environ</li> <li _msthash="49043" _msttexthash="429793">Ce que vous apprendrez</li> <li _msthash="49044" _msttexthash="134901">Programme</li> <li _msthash="49045" _msttexthash="215150">Instructeurs</li> <li _msthash="49046" _msttexthash="2088268">Façons de s’inscrire</li> </ul> <h1 _msthash="49047" _msttexthash="335478">À propos de ce cours</h1> <p><a _msthash="49048" _msttexthash="597441" href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#about-this-course">Ignorer À propos de ce cours</a></p> <p _msthash="49049" _msttexthash="282979593">Ce cours vous permettra d’acquérir les principes fondamentaux du droit et de la politique internationaux en matière de changement climatique. Vous apprendrez à évaluer de manière critique la théorie de l’économie de l’environnement et son application à la politique sur le changement climatique, y compris l’utilisation d’approches politiques basées sur le marché telles que les taxes environnementales et l’échange de droits d’émission.</p> <p _msthash="49050" _msttexthash="25362246">International Climate Change Law and Policy discutera d’une série de débats controversés, reflétant la nature hautement politisée du droit international sur le changement climatique.</p> <p _msthash="49051" _msttexthash="45235528">Le cours est d’un intérêt particulier pour les professionnels des secteurs de l’environnement et des ressources, des politiques publiques, du secteur gouvernemental, du secteur non gouvernemental et du secteur privé (par exemple, conseil en durabilité).</p> <p _msthash="49052" _msttexthash="207376">Afficher plus</p> <h3 _msthash="49053" _msttexthash="1972139">En un coup d’œil</h3> <ul> <li _msthash="49054" _msttexthash="514956">Institution: <a href="https://www.edx.org/school/newcastlex">NewcastleX</a></li> <li _msthash="49055" _msttexthash="169910">Objet: <a _istranslated="1" href="https://www.edx.org/learn/law">Droit</a></li> <li _msthash="49056" _msttexthash="472524">Niveau : Intermédiaire</li> <li><font _msthash="49057" _mstmutation="1" _msttexthash="506415">Conditions préalables: </font><p _msthash="49058" _msttexthash="67782">Aucun.</p> </li> </ul> <ul> <li _msthash="49059" _msttexthash="242658">Langue: Anglais</li> <li _msthash="49060" _msttexthash="915798">Transcription de la vidéo : anglais</li> </ul> <h1 _msthash="49061" _msttexthash="429793">Ce que vous apprendrez</h1> <p><a _msthash="49062" _msttexthash="717509" href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#outcome">Ignorer ce que vous apprendrez</a></p> <ul> <li _msthash="49063" _msttexthash="9158305">Évaluer de manière critique les causes du changement climatique et distinguer ses impacts selon les pays et les générations,</li> <li _msthash="49064" _msttexthash="8906586">Comprendre les principes juridiques, les règles et les institutions du régime international sur le changement climatique,</li> <li _msthash="49065" _msttexthash="6165952">Expliquer comment les marchés fonctionnent et échouent en appliquant la théorie des externalités,</li> <li _msthash="49066" _msttexthash="46259993">Comparer et contraster les taxes et le système de plafonnement et d’échange, en mettant l’accent sur l’efficience et l’efficacité;</li> <li _msthash="49067" _msttexthash="19086899">Faire preuve de conscience interculturelle et de sensibilité aux perspectives sociales et économiques d’autres nations.</li> </ul> <p _msthash="49068" _msttexthash="231998">Afficher moins</p> <h1 _msthash="49069" _msttexthash="134901">Programme</h1> <p><a _msthash="49070" _msttexthash="353964" href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#syllabus">Sauter le programme</a></p> <p><strong _msthash="49071" _msttexthash="3687398">Semaine 1 : Introduction au changement climatique et au coût social du carbone</strong></p> <ul> <li _msthash="49072" _msttexthash="583063">Les preuves scientifiques</li> <li _msthash="49073" _msttexthash="591162">Principaux pays polluants</li> <li _msthash="49074" _msttexthash="1495741">Introduction à la comptabilisation du carbone</li> <li _msthash="49075" _msttexthash="268320">Impacts prévus</li> <li _msthash="49076" _msttexthash="4518241">Valoriser les émissions de gaz à effet de serre : Introduction au coût social du carbone</li> </ul> <p><strong _msthash="49077" _msttexthash="5399745">Semaine 2 : Évolution et architecture du régime international sur les changements climatiques</strong></p> <ul> <li _msthash="49078" _msttexthash="3592030">La Convention-cadre des Nations Unies sur les changements climatiques (CCNUCC)</li> <li _msthash="49079" _msttexthash="380718">Le Protocole de Kyoto</li> <li _msthash="49080" _msttexthash="4033172">L’Accord de Paris : un nouveau paradigme de coopération internationale</li> </ul> <p><strong _msthash="49081" _msttexthash="3936530">Semaine 3 : Politique sur le changement climatique et théorie des externalités</strong></p> <ul> <li _msthash="49082" _msttexthash="1436578">Introduction à la théorie des externalités</li> <li _msthash="49083" _msttexthash="354666">La taxe pigouvienne</li> <li _msthash="49084" _msttexthash="1234493">Problèmes avec la fiscalité pigouvienne</li> </ul> <p><strong _msthash="49085" _msttexthash="11101584">Semaine 4: Comment les prix peuvent sauver le climat mondial: l’approche des prix standard</strong></p> <ul> <li _msthash="49086" _msttexthash="1377415">L’approche prix standard</li> <li _msthash="49087" _msttexthash="5496933">Taxes et système de plafonnement et d’échange</li> <li _msthash="49088" _msttexthash="562276">Efficience et efficacité</li> </ul> <p _msthash="49089" _msttexthash="231998">Afficher moins</p> <h1 _msthash="49090" _msttexthash="2592044">Témoignages d’apprenants</h1> <p><a _msthash="49091" _msttexthash="3192514" href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#testimonials">Skip Témoignages d’apprenants</a></p> <p _msthash="49092" _msttexthash="23466157">« Excellent cours, juste assez de détails pour apprendre, mais pas trop pour que vous soyez embourbé dans les détails. Super vue d’ensemble !! »</p> <p _msthash="49093" _msttexthash="462475">- Ancien étudiant CCL201x</p> <p _msthash="49094" _msttexthash="231998">Afficher moins</p> <h1 _msthash="49095" _msttexthash="563602">À propos des instructeurs</h1> <p><a href="https://www.edx.org/bio/dr-elena-aydos"><img alt="" src="./material-2023-07-12trans_files/05a54f8e-5319-4c77-8034-f02ecfc73143-9c0f158380c8.jpg"/></a></p> <h3><a _msthash="49096" _msttexthash="151853" href="https://www.edx.org/bio/dr-elena-aydos">Elena Aydos</a></h3> <p><a _msthash="49097" _msttexthash="5040620" href="https://www.edx.org/bio/dr-elena-aydos">Maître de conférences • Université de<br _istranslated="1"/> Newcastle, Australie</a><a href="https://www.edx.org/bio/dr-sven-rudolph"><img alt="" src="./material-2023-07-12trans_files/1fe71ad2-527f-4f55-8d95-3716305f44c1-18581ca43f92.jpg"/></a></p> <h3><a _msthash="49098" _msttexthash="180362" href="https://www.edx.org/bio/dr-sven-rudolph">Sven Rudolph</a></h3> <p><a _msthash="49099" _msttexthash="4115241" href="https://www.edx.org/bio/dr-sven-rudolph">Professeur associé • Université de Kyoto,<br _istranslated="1"/> Japon</a><a href="https://www.edx.org/bio/dr-christopher-kellett"><img alt="" src="./material-2023-07-12trans_files/b08769c5-087c-42f4-9a03-f2cbecb50348-654f917f5e99.jpg"/></a></p> <h3><a _msthash="49100" _msttexthash="383890" href="https://www.edx.org/bio/dr-christopher-kellett">Christopher Kellett</a></h3> <p><a _msthash="49101" _msttexthash="3389321" href="https://www.edx.org/bio/dr-christopher-kellett">Professeur • Université de<br _istranslated="1"/> Newcastle, Australie</a></p> <h1>International Climate Change Law and Policy</h1> <p>Learn about the evolution and architecture of international law and policy to combat climate change. Take a close look at the 2015 Paris Agreement (UNFCCC) from both a legal and economic perspective.</p> <p><img alt="" src="https://prod-discovery.edx-cdn.org/media/course/image/e3ecabae-0a9a-4893-8b2f-11eb9c86847a-5001f508e471.small.jpg" /></p> <p>Play Videofor International Climate Change Law and Policy</p> <p>4 weeks</p> <p>2&ndash;3 hours per week</p> <p>Instructor-paced</p> <p>Instructor-led on a course schedule</p> <p>Free</p> <p>Optional upgrade available</p> <p>This course is archived</p> <p>Future dates to be announced</p> <h5>International Climate Change Law and Policy</h5> <ul> <li>About</li> <li>What you&#39;ll learn</li> <li>Syllabus</li> <li>Instructors</li> <li>Ways to enroll</li> </ul> <h1>About this course</h1> <p><a href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#about-this-course">Skip About this course</a></p> <p>This course will equip you with the fundamentals of International Climate Change Law and Policy. You will learn to critically assess Environmental Economics theory and its application to climate change policy, including the use of market-based policy approaches such as environmental taxes and emissions trading.</p> <p>International Climate Change Law and Policy will discuss a range of controversial debates, reflecting the highly politicised nature of international Climate Change Law.</p> <p>The course is of particular interest to professionals in environmental and resources sectors, public policy, government sector, non-government sector and private sector (e.g. sustainability consulting).</p> <p>Show more</p> <h3>At a glance</h3> <ul> <li>Institution:&nbsp;<a href="https://www.edx.org/school/newcastlex">NewcastleX</a></li> <li>Subject:&nbsp;<a href="https://www.edx.org/learn/law">Law</a></li> <li>Level:&nbsp;Intermediate</li> <li>Prerequisites: <p>None.</p> </li> </ul> <ul> <li>Language:&nbsp;English</li> <li>Video Transcript:&nbsp;English</li> </ul> <h1>What you&#39;ll learn</h1> <p><a href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#outcome">Skip What you&#39;ll learn</a></p> <ul> <li>Critically assess the causes of Climate Change and distinguish its impacts in relation to different countries and generations,</li> <li>Understand the legal principles, rules and institutions of the international climate change regime,</li> <li>Explain how markets function and fail by applying the Theory of Externalities,</li> <li>Compare and contrast Taxes and Cap-and-Trade, with a focus on efficiency and effectiveness,</li> <li>Demonstrate intercultural awareness and sensitivity to the social and economic perspectives of other nations.</li> </ul> <p>Show less</p> <h1>Syllabus</h1> <p><a href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#syllabus">Skip Syllabus</a></p> <p><strong>Week 1: Introduction to Climate Change and the Social Cost of Carbon</strong></p> <ul> <li>The Scientific Evidence</li> <li>Key Polluting Countries</li> <li>Introduction to Carbon Accounting</li> <li>Projected Impacts</li> <li>Valuing Greenhouse Gas Emissions: Introduction to the Social Cost of Carbon</li> </ul> <p><strong>Week 2: Evolution and Architecture of the International Climate Change Regime</strong></p> <ul> <li>The United National Framework Convention on Climate Change (UNFCCC)</li> <li>The Kyoto Protocol</li> <li>The Paris Agreement: A new paradigm of international cooperation</li> </ul> <p><strong>Week 3: Climate Change Policy and The Theory of Externalities</strong></p> <ul> <li>Introduction to the theory of Externalities</li> <li>The Pigouvian Tax</li> <li>Problems with Pigouvian Taxation</li> </ul> <p><strong>Week 4: How Prices Can Save the Global Climate: The Standard-Price-Approach</strong></p> <ul> <li>The Standard-Price-Approach</li> <li>Taxes vs. Cap-and-Trade</li> <li>Efficiency and Effectiveness</li> </ul> <p>Show less</p> <h1>Learner testimonials</h1> <p><a href="https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&amp;queryID=991fbae4a59f0f3746e633ba19bde5b2&amp;position=1#testimonials">Skip Learner testimonials</a></p> <p>&quot;Great course, just enough detail too learn from but not too much that you are bogged down in the minutiae. Great overview!!&quot;</p> <p>- Past CCL201x Student</p> <p>Show less</p> <h1>About the instructors</h1> <p><a href="https://www.edx.org/bio/dr-elena-aydos"><img alt="" src="https://prod-discovery.edx-cdn.org/media/people/profile_images/05a54f8e-5319-4c77-8034-f02ecfc73143-9c0f158380c8.jpg" /></a></p> <h3><a href="https://www.edx.org/bio/dr-elena-aydos">Elena Aydos</a></h3> <p><a href="https://www.edx.org/bio/dr-elena-aydos">Senior Lecturer &bull; The University of<br /> Newcastle, Australia</a><a href="https://www.edx.org/bio/dr-sven-rudolph"><img alt="" src="https://prod-discovery.edx-cdn.org/media/people/profile_images/1fe71ad2-527f-4f55-8d95-3716305f44c1-18581ca43f92.jpg" /></a></p> <h3><a href="https://www.edx.org/bio/dr-sven-rudolph">Sven Rudolph</a></h3> <p><a href="https://www.edx.org/bio/dr-sven-rudolph">Associate Professor &bull; Kyoto University,<br /> Japan</a><a href="https://www.edx.org/bio/dr-christopher-kellett"><img alt="" src="https://prod-discovery.edx-cdn.org/media/people/profile_images/b08769c5-087c-42f4-9a03-f2cbecb50348-654f917f5e99.jpg" /></a></p> <h3><a href="https://www.edx.org/bio/dr-christopher-kellett">Christopher Kellett</a></h3> <p><a href="https://www.edx.org/bio/dr-christopher-kellett">Professor &bull; The University of<br /> Newcastle, Australia</a></p> None International Climate Change, Law, Policy, Theory of Externalities, causes of Climate Change, Taxes, Cap-and-Trade, legal principles, differences between countries, https://www.edx.org/course/international-climate-change-law-and-policy-2?index=product&queryID=991fbae4a59f0f3746e633ba19bde5b2&position=1

tax administration direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, foreign direct investment, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all <p _msthash="48991" _msttexthash="227707844">La Conférence africaine 2021 de PCQVP a examiné comment le mouvement de gouvernance des ressources peut renforcer la résilience et collaborer pour avoir un impact en Afrique, face aux grands défis mondiaux tels que la pandémie de Covid-19, le changement climatique et la transition énergétique, et les menaces sur l’espace civique. La conférence, qui se tient tous les trois ans, est le principal espace pour les membres de PCQVP, ainsi que pour le mouvement plus large de gouvernance des ressources naturelles en Afrique, pour élaborer des stratégies, discuter et échanger des expériences, et apprendre les uns des autres.</p> <p>The 2021 PWYP Africa Conference considered how the resource governance movement can build resilience and collaborate for impact in Africa, in the face of big global challenges like the Covid-19 pandemic, climate change and energy transition, and threats on civic space. The conference, held every three years, is the principal space for PWYP members, along with the wider natural resource governance movement in Africa, to strategise, discuss and exchange experiences, and to learn from one another.</p> None PWYP Africa, publish what you pay, resources sector, mining sector, extractive industries, challenges, resource rich countries, Africa, resources, renewable energy, transition, post Covid, Covid, https://www.youtube.com/playlist?list=PLBsIosZV-Jkzh4SLC3rKnNb4zQS4NtICu

domestic taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all None The Intergovernmental Forum on Mining, IGF, the African Tax Administration Forum, ATAF, Tax Justice Network Africa, TJNA, transformations, the mining sector, new resource taxation, review mining taxes, extractive sector, resource taxes, royalties, Africa, the African Mining Vision. https://www.youtube.com/watch?v=VFb30eSzYmM

environmental / carbon taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), environmental taxes, exchange of information, extractive sector & environment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all <p> </p> <p> </p> <p>&nbsp;</p> <p>&nbsp;</p> None PWYP, publish what you pay, Tax Justice, Extractives Transparency, mining sector, resources, taxation and mining, tax and resources, https://www.youtube.com/watch?v=Sg5vlNcRZvQ

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax policy & future trends low databandwith podcast high language proficiency None all <p _msthash="48879" _msttexthash="145474706">Dans le Taxcast d’août 2013: nous examinons pourquoi l’argent du développement est investi dans les pays en développement via les paradis fiscaux et les éléments sous-déclarés des tensions entre l’Espagne et la Grande-Bretagne sur le territoire de Gibraltar. Aussi: la taxe et l’environnement - faire payer le pollueur au lieu de payer le pollueur: le Taxcast enquête sur la taxe sur le carbone en Colombie-Britannique, Canada.</p> <pre>Want to download to listen to any time offline? <a href="http://traffic.libsyn.com/taxcast/August_Taxcast_2013.mp3?dest-id=87863" rel="noopener noreferrer" target="_blank">Download here</a>.</pre> <p>In the August 2013 Taxcast: we look at why development money is being invested in developing countries via tax havens and the under-reported elements of the tensions between Spain and Britain over the territory of Gibraltar. Also: tax and the environment &ndash; making the polluter pay instead of paying the polluter: the Taxcast investigates the Carbon Tax in British Columbia, Canada.</p> <pre> Want to download to listen to any time offline? <a href="http://traffic.libsyn.com/taxcast/August_Taxcast_2013.mp3?dest-id=87863" rel="noopener noreferrer" target="_blank">Download here</a>.</pre> None carbon tax, British Columbia, tax and the environment, polluter pay, Canada. https://www.thetaxcast.com/edition-20-august-13/

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <p> </p> <p _msthash="48842" _msttexthash="1924849069">La pandémie de coronavirus est avant tout une tragédie de santé publique. Cependant, la pandémie et les mesures adoptées pour contrôler sa propagation ont exercé une pression incroyable sur les systèmes sociaux, sanitaires et fiscaux. Alors que les gouvernements cherchent à gérer les déficits et à stimuler leurs économies pour se remettre de la crise, le moment est venu de réfléchir au modèle économique qui soutiendra le mieux ce processus. L’exemple nordique de politique budgétaire se caractérise par l’introduction pionnière de la taxation de l’énergie et du carbone dans les années 1990 en réponse à une crise financière. Ces mesures ont coïncidé avec un boom de l’emploi lié à l’énergie propre et une période de fort développement économique et environnemental. Des approches similaires pourraient-elles fonctionner en Afrique du Sud ou existe-t-il d’autres stratégies mieux adaptées pour stimuler la reprise ici? Les taxes vertes, y compris les taxes sur les carburants routiers, la pollution et la consommation, sont déjà un élément clé du système fiscal sud-africain. Dans ce webinaire, nous explorons leur rôle dans le système fiscal et leur potentiel d’expansion dans le cadre des mesures visant à stimuler la reprise économique en Afrique du Sud. Ce webinaire a été organisé par l’Institut international du développement durable en collaboration avec l’ambassade du Danemark en Afrique du Sud et l’ambassade de Finlande en Afrique du Sud le 25 février 2021.</p> <h2> </h2> <p>&nbsp;</p> <p>The coronavirus pandemic is first and foremost a public health tragedy. However, the pandemic, and the measures adopted to control its spread, have placed incredible pressure on social, health, and fiscal systems. As governments look to manage deficits and stimulate their economies to recover from the crisis, now is the time to consider what economic model will best support this process. The Nordic example of fiscal policy is characterized by their pioneering introduction of energy and carbon taxation in the 1990s in response to a financial crisis. These measures have coincided with a boom in clean energy-related employment and a period of strong economic and environmental development. Could similar approaches work in South Africa or are there other strategies that are better suited to drive recovery here? Green taxes, including taxes on road fuels, pollution and consumption are already a key part of South Africa&rsquo;s fiscal system. In this webinar we explore their role in the fiscal system and potential for expansion as part of measures to stimulate economic recovery in South Africa. This webinar was hosted by the International Institute for Sustainable Development in collaboration with the Danish embassy in South Africa and the Finnish embassy in South Africa on February 25, 2021.</p> <h2>&nbsp;</h2> None International Institute for Sustainable Development, energy, tax, carbon taxation, carbon tax, green tax, South Africa, road fuels, pollution tax, consumption tax, https://www.youtube.com/watch?v=UrYByrdNW0E

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, fiscal decentralisation & subnational taxes, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <p _msthash="48802" _msttexthash="663130">Diffusé en direct le 16 sept. 2021</p> <p _msthash="48803" _msttexthash="156592943">Avis de non-responsabilité générale Ces tutoriels vidéo sont fournis pour aider les contribuables à comprendre leurs obligations et leurs droits en vertu des lois fiscales administrées par le commissaire au SRAS. Ils fournissent une assistance générale, sont simplement exprimés et peuvent fournir des conseils étape par étape qui ne couvrent pas toutes les possibilités. En général, elles ne tiennent pas compte de la situation particulière d’un contribuable.</p> <p>Streamed live on 16 Sept 2021</p> <p>General disclaimer These tutorial videos are provided to help taxpayers understand their obligations and entitlements under the tax Acts administered by the Commissioner for SARS. They provide general assistance, are simply expressed and may provide step by step guidance that does not cover all possibilities. Generally, they do not address a taxpayer&#39;s specific circumstances.</p> None environmental taxes, road fuels, pollution levy, emission levy, incentives, consumption tax, environmental levies, licenses, renewable energy, tax relief, law enforcement, penalties, levy electricity generation, carbon levy, https://www.youtube.com/watch?v=ML98HG9xB9g

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment medium databandwith course medium language proficiency None all <p _msthash="48729" _msttexthash="87957285">Le cours interactif en ligne vous présente les éléments de base de la conception et de l’exécution d’une taxe sur le carbone. Le cours est développé par le Partnership for Market Readiness (PMR), et en collaboration avec Climate Focus, la O’Neil School of Public and Environmental Affairs (Indiana University).</p> <h2 _msthash="48730" _msttexthash="79781">Sujets</h2> <p _msthash="48731" _msttexthash="971984">Objectifs de développement durable</p> <p><a _msthash="48732" _msttexthash="387192" href="https://www.unsdglearn.org/courses/?_sfm_sdg=19">Action pour le climat</a></p> <p><a _msthash="48733" _msttexthash="1581905" href="https://www.unsdglearn.org/courses/?_sfm_sdg=23">Partenariats pour la réalisation des objectifs</a></p> <p><a _msthash="48734" _msttexthash="1174550" href="https://www.unsdglearn.org/courses/?_sfm_sdg=1687">Partenariats pour les objectifs - Finance</a></p> <p _msthash="48735" _msttexthash="59501">Objet</p> <p><a _msthash="48736" _msttexthash="455325" href="https://www.unsdglearn.org/courses/?_sf_s=Climate+change">Changement climatique</a></p> <p _msthash="48737" _msttexthash="152035">Mots-clés</p> <p><a _msthash="48738" _msttexthash="350142" href="https://www.unsdglearn.org/courses/?_sf_s=carbon+taxation">Taxation du carbone</a></p> <p><a _msthash="48739" _msttexthash="458237" href="https://www.unsdglearn.org/courses/?_sf_s=climate+change">changement climatique</a></p> <h2 _msthash="48740" _msttexthash="335478">À propos de ce cours</h2> <p _msthash="48741" _msttexthash="164097895">Au cours des dernières années, on a assisté à un regain d’intérêt croissant pour les instruments de politique qui mettent un prix sur les émissions de gaz à effet de serre (GES) grâce à l’adoption de taxes sur le carbone. Environ la moitié des contributions déterminées au niveau national (CDN) soumises par les gouvernements dans le cadre de l’Accord de Paris mentionnent la tarification du carbone comme un outil rentable pour atteindre les objectifs climatiques.</p> <p _msthash="48742" _msttexthash="267207096">À mesure que les systèmes de tarification se multiplient, ils deviennent de plus en plus variés. Aujourd’hui, les taxes sur le carbone couvrent un large éventail de secteurs et comportent des caractéristiques nouvelles, démontrant leur capacité à s’adapter à divers objectifs politiques et contextes nationaux. La polyvalence des taxes sur le carbone signifie également que les décideurs ont besoin d’une image claire des options disponibles et de la façon dont ces options correspondent au contexte et à l’objectif de la juridiction.</p> <p _msthash="48743" _msttexthash="265808790">Pour répondre aux besoins des décideurs en matière de connaissances et de compétences, le Partenariat pour la préparation au marché (PMR) et l’Institut des Nations Unies pour la formation et la recherche (UNITAR) ont mis au point conjointement une méthodologie d’apprentissage mixte comprenant un enseignement en ligne et en face à face. L’objectif global de la formation est de renforcer les capacités des décideurs en matière de tarification du carbone. La formation vise à aider le public cible à concevoir et à mettre en œuvre une taxe qui convient le mieux à ses besoins, circonstances et objectifs spécifiques.</p> <p _msthash="48744" _msttexthash="133488290">S’appuyant sur le Guide de la taxe sur le carbone : Guide à l’intention des décideurs<sup _istranslated="1"><a _istranslated="1" href="https://olc.worldbank.org/facilitated/link/0000046197#" title="Partnership for Market Readiness, 2017, Carbon Tax Guide: A Handbook for Policy Makers.">1</a></sup>, cette expérience d’apprentissage vise à familiariser les utilisateurs avec les concepts de base, la terminologie et les données empiriques concernant la taxation du carbone. Bien que le cours soit de nature introductive, les apprenants bénéficieront grandement d’une compréhension décente préexistante de:</p> <ul> <li _msthash="48745" _msttexthash="47557419">Le fonctionnement des économies de marché, y compris les concepts de base tels que l’action rationnelle, l’influence des prix sur l’offre et la demande, et les investissements</li> <li _msthash="48746" _msttexthash="21390499">Le rôle des politiques publiques dans l’élaboration des résultats économiques, sociaux et environnementaux et la réalisation des engagements internationaux et nationaux</li> </ul> <p _msthash="48747" _msttexthash="16494218">Ces connaissances préexistantes ne sont pas une condition préalable pour suivre le cours. Vous êtes invité à vous inscrire même si vous pensez être nouveau sur le sujet.</p> <h2 _msthash="48748" _msttexthash="175149">Public cible</h2> <p _msthash="48749" _msttexthash="30178785">Le cours en ligne fournit des informations claires, concises et à jour à toute personne intéressée à acquérir une solide compréhension de la fiscalité du carbone. Le cours devrait intéresser particulièrement les publics suivants:</p> <ul> <li _msthash="48750" _msttexthash="15085590">Les parties prenantes qui souhaitent suivre le discours mondial sur la taxation du carbone ou qui participent à la conception et à la mise en œuvre des taxes carbone</li> <li _msthash="48751" _msttexthash="6830408">Développeurs de projets de niveau intermédiaire et décideurs tels que des représentants des ministères</li> <li _msthash="48752" _msttexthash="5271760">Experts techniques et praticiens engagés dans des travaux au niveau des pays dans le cadre du PMR</li> </ul> <h2 _msthash="48753" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="48754" _msttexthash="736359">À la fin, vous serez en mesure de:</p> <ul> <li _msthash="48755" _msttexthash="5965128">Décrire comment les taxes sur le carbone contribuent à réduire les émissions de gaz à effet de serre</li> <li _msthash="48756" _msttexthash="11430926">Décrire les considérations clés qui façonnent la décision d’adopter des taxes sur le carbone</li> <li _msthash="48757" _msttexthash="10615527">Résumer les approches utilisées pour déterminer l’assiette et le taux de la taxe sur le carbone</li> <li _msthash="48758" _msttexthash="10702471">Différencier les principaux effets indésirables et les mesures d’atténuation</li> <li _msthash="48759" _msttexthash="4397614">Énumérer les options d’utilisation des recettes</li> </ul> <h2 _msthash="48760" _msttexthash="136071">Offert par</h2> <p><a _msthash="48761" _msttexthash="598507" href="https://www.worldbank.org/">Groupe de la Banque mondiale</a></p> <p><a href="https://www.worldbank.org/"><img alt="" src="./material-2023-07-12trans_files/WB_logo_1-300x292.jpg" style="height:292px; width:300px"/></a></p> <p><a _msthash="48762" _msttexthash="4878757" href="https://olc.worldbank.org/">Groupe de la Banque mondiale – Open Learning Campus</a></p> <p><a href="https://olc.worldbank.org/"><img alt="" src="./material-2023-07-12trans_files/WB-OLC1-300x279.jpg" style="height:279px; width:300px"/></a></p> <p>The interactive online course takes you through the basic building blocks of how to design and run a carbon tax. The course is developed by the Partnership for Market Readiness (PMR), and in collaboration with Climate Focus, the O&rsquo;Neil School of Public and Environmental Affairs (Indiana University).</p> <h2>Topics</h2> <p>Sustainable Development Goals</p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=19">Climate action</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=23">Partnerships for the goals</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=1687">Partnerships for the goals - Finance</a></p> <p>Subject</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=Climate+change">Climate change</a></p> <p>Keywords</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=carbon+taxation">carbon taxation</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=climate+change">climate change</a></p> <h2>About this course</h2> <p>Recent years have seen renewed and growing interest in policy instruments that put a price on greenhouse gas (GHG) emissions through the adoption of carbon taxes. About half of the Nationally Determined Contributions (NDCs) submitted by governments under the Paris Agreement mention carbon pricing as a cost-effective tool to meet climate targets.</p> <p>As pricing schemes multiply they become increasingly varied. Today, carbon taxes cover a broad range of sectors and include novel features, demonstrating their ability to adapt to varying policy goals and national contexts. The versatility of carbon taxes also means that policy makers need a clear picture of the available options and how those options fit with the jurisdiction&rsquo;s context and objective.</p> <p>Responding to the knowledge and skills needs of policy makers, the Partnership for Market Readiness (PMR) and United Nations Institute for Training and Research (UNITAR) jointly developed a blended learning methodology comprising online and face-to-face instruction. The overall goal of the training is to build and strengthen capacities of policy makers in relation to carbon pricing. The training seeks to support the target audience in designing and implementing a tax that is best suited to their specific needs, circumstances, and objectives.</p> <p>Building upon the Carbon Tax Guide: A Handbook for Policy Makers^{<a href="https://olc.worldbank.org/facilitated/link/0000046197#" title="Partnership for Market Readiness, 2017, Carbon Tax Guide: A Handbook for Policy Makers.">1</a>}, this learning experience aims to familiarize users with basic concepts, terminology and empirical evidence regarding carbon taxation. While the course is introductory in nature, learners will benefit greatly from a pre-existing, decent understanding of:</p> <ul> <li>The functioning of market economies, including basic concepts such as rational agency, the influence of prices on supply and demand, and investments</li> <li>The role of public policy in shaping economic, social and environmental outcomes and achieving international and national commitments</li> </ul> <p>This pre-existing knowledge is not a prerequisite to take the course. You are invited to enroll even if you believe you&rsquo;re new to the topic.</p> <h2>Target audience</h2> <p>The online course provides clear, concise and up-to-date information for anybody interested in building a solid understanding of carbon taxation. The course should be of particular interest to the following audiences:</p> <ul> <li>Stakeholders who wish to follow the global discourse on carbon taxation or who are involved in designing and implementing carbon taxes</li> <li>Mid-level project developers and policy makers such as representatives from Ministries</li> <li>Technical experts and practitioners engaged in country-level work within the PMR</li> </ul> <h2>Learning objectives</h2> <p>Upon completion, you will be able to:</p> <ul> <li>Describe how carbon taxes work in reducing greenhouse gas emissions</li> <li>Outline key considerations that shape the decision to adopt carbon taxes</li> <li>Summarize approaches for determining the carbon tax base and rate</li> <li>Differentiate main undesirable effects and mitigation measures</li> <li>List options for revenue use</li> </ul> <h2>Offered by</h2> <p><a href="https://www.worldbank.org/">World Bank Group</a></p> <p><a href="https://www.worldbank.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2019/11/WB_logo_1-300x292.jpg" style="height:292px; width:300px" /></a></p> <p><a href="https://olc.worldbank.org/">World Bank Group &ndash; Open Learning Campus</a></p> <p><a href="https://olc.worldbank.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2020/05/WB-OLC1-300x279.jpg" style="height:279px; width:300px" /></a></p> None design carbon tax. Partnership for Market Readiness. PMR, Climate Focus, O’Neil School of Public and Environmental Affairs, Indiana University, SDGs, SDG13, Climate action, SDG17, Partnerships for the goals SDG 17, Finance, Climate change, carbon taxation, https://www.unsdglearn.org/courses/e-course-on-carbon-taxation/

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), environmental taxes, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication high language proficiency None all <p _msthash="48690" _msttexthash="217453028">En octobre 2021, un accord historique à deux piliers a été conclu entre 137 pays du Cadre inclusif OCDE/G20 sur le BEPS. Le deuxième pilier introduit un impôt effectif minimum mondial pour les entreprises multinationales (TMG). Ce document, soutenu par le Programme fiscal mondial, donne un aperçu des règles de base GMT, examine la mise en œuvre par les pays, évalue les principales considérations politiques et fournit un cadre pour l’évaluation des options de mise en œuvre. Le document formule également des recommandations sur les étapes pratiques du processus de mise en œuvre. </p> <p>In October 2021, a historic two-pillar agreement was reached among 137 countries of the OECD/G20 Inclusive Framework on BEPS. Pillar Two introduces a global minimum effective tax for MNEs (GMT). This paper, supported by The Global Tax Program, provides an overview of the core GMT rules, examines implementation by countries, evaluates the key policy considerations, and provides a framework for evaluation of the implementation options. The paper also makes recommendations on practical steps in the implementation process.&nbsp;&nbsp; &nbsp;</p> None World Bank, Global minimum tax, Effective Tax Rate, ETR, Transfer pricing, global developments, CBCR, country by country reporting, pillar 1, pillar 2, pillar one, pillar two, Global Intangible Low-Taxed Income, GILTI, Safe harbors, Income Inclusion Rule, IIR, Global Anti-Base Erosion Rules, GLoBE, https://openknowledge.worldbank.org/bitstream/handle/10986/38099/P169976034c92506a0a1190bc5e3a05e3ed.pdf?sequence=1&isAllowed=y

all all low databandwith publication high language proficiency None all <p _msthash="48652" _msttexthash="217453028">En octobre 2021, un accord historique à deux piliers a été conclu entre 137 pays du Cadre inclusif OCDE/G20 sur le BEPS. Le deuxième pilier introduit un impôt effectif minimum mondial pour les entreprises multinationales (TMG). Ce document, soutenu par le Programme fiscal mondial, donne un aperçu des règles de base GMT, examine la mise en œuvre par les pays, évalue les principales considérations politiques et fournit un cadre pour l’évaluation des options de mise en œuvre. Le document formule également des recommandations sur les étapes pratiques du processus de mise en œuvre.</p> <p>In October 2021, a historic two-pillar agreement was reached among 137 countries of the OECD/G20 Inclusive Framework on BEPS. Pillar Two introduces a global minimum effective tax for MNEs (GMT). This paper, supported by The Global Tax Program, provides an overview of the core GMT rules, examines implementation by countries, evaluates the key policy considerations, and provides a framework for evaluation of the implementation options. The paper also makes recommendations on practical steps in the implementation process.</p> None direct taxes, indirect taxes, BEPS, VAT, green taxes, environmental taxes, customs, tax compliance, tax administration, tax revenue services, health tax, tax and gender, transfer pricing, tax policy, fiscal policy, https://www.worldbank.org/en/programs/the-global-tax-program/knowledge-center

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends low databandwith publication high language proficiency None all <p _msthash="48612" _msttexthash="1862361280">Des taxes sur le carbone sont en place dans 14 pays d’Europe, complétant les systèmes d’échange de quotas d’émission pour les centrales électriques et les grandes installations industrielles. Les pays nordiques ont été les pionniers des taxes sur le carbone il y a 25 ans, tandis que la France et le Portugal l’ont fait récemment. Les taxes sur le carbone ont été mises à profit en liant leur introduction à d’autres questions et souvent par le biais d’une méthode de « table ronde » d’élaboration de politiques permettant un accord sur les exemptions et les compensations. Les questions de répartition sont essentielles à l’introduction de taxes sur le carbone, bien qu’elles soient moins régressives que de nombreuses autres taxes. Les taxes sur le carbone se sont avérées efficaces pour réduire les émissions et, avec les droits d’accise sur les carburants, fournissent un signal à long terme capable de transformer les systèmes énergétiques et de transport. Les régimes de taxe sur le carbone ont été conçus pour renforcer l’emploi et l’activité économique et éviter de nuire à la croissance économique. Compte tenu des importantes réserves de quotas de carbone sur le marché européen de l’échange de quotas d’émission, les quotas continuent d’être échangés à un prix du carbone modeste, tandis que la taxation du carbone fournit un signal de prix plus ferme aux investisseurs.</p> <p>Carbon taxes are in place in 14 countries in Europe, complementing emissions trading schemes for power plants and large industrial installations. Nordic countries pioneered carbon taxes 25 years ago, while France and Portugal most recently did so. Carbon taxes have been leveraged by linking their introduction to other issues and often through a &lsquo;roundtable&rsquo; method of policymaking enabling agreement on exemptions and compensations. Distributional questions are key to the introduction of carbon taxes, although they are less regressive than many other taxes. Carbon taxes have proven effective in curbing emissions and with excise taxes on fuels provide a long-term signal capable of transforming energy and transport systems. Carbon tax schemes have been designed to reinforce employment and economic activity and to avoid damaging economic growth. With the large reserves of carbon allowances in Europe&rsquo;s emissions trading market, allowances continue to be traded at a modest carbon price, whereas carbon taxation is providing a more firm price signal to investors.</p> None carbon trading, EU, emissions trading, CO2, European Union, transforming energy, economic growth, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.vermontlaw.edu/sites/default/files/Assets/etpi/Carbon Taxation in Europe Andersen 2016.pdf

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends high databandwidth course medium language proficiency None all <p _msthash="48573" _msttexthash="1673723948">Le soutien des intervenants et du public est essentiel à une politique de tarification du carbone durable et robuste. Comment les administrations peuvent-elles communiquer leur politique de tarification du carbone pour créer et maintenir ce soutien? À quelle étape les communicateurs devraient-ils être impliqués dans le processus d’élaboration des politiques? Que disent les recherches et les études de cas sur la communication efficace de la tarification du carbone? <br _istranslated="1"/> Le cours interactif en ligne vous emmène à travers la compréhension de base de la façon d’intégrer les communications dans la conception d’une politique de tarification du carbone. <br _istranslated="1"/> Ce cours est élaboré par le Partenariat pour la préparation au marché (PMR) et en collaboration avec Climate Focus. Le Partenariat pour la préparation au marché (PMR) est un forum pour l’innovation collective et l’échange de connaissances, et un fonds destiné à soutenir l’assistance technique sous forme de subventions et le renforcement des capacités pour intensifier l’atténuation du changement climatique grâce à des approches fondées sur le marché. Le RMR génère et diffuse un ensemble substantiel de connaissances sur divers aspects de la tarification du carbone. Entre autres, le « Guide pour communiquer la tarification du carbone » est une ressource complète qui fournit des conseils étape par étape pour l’élaboration de stratégies de communication sur la tarification du carbone.</p> <p>Stakeholder and public support are critical for an enduring and robust carbon pricing policy. How can jurisdictions communicate their carbon pricing policy to create and maintain this support? What stage should communicators be involved in the policy making process? What do research and case studies say about effectively communicating carbon pricing?<br /> The interactive online course takes you through the basic understanding of how to integrate communications into the design of a carbon pricing policy.<br /> This course is developed by the Partnership for Market Readiness (PMR), and in collaboration with Climate Focus. The Partnership for Market Readiness (PMR) is a forum for collective innovation and knowledge exchange, and a fund to support grant-based technical assistance and capacity building to scale up climate change mitigation through market-based approaches. The PMR generates and disseminates a substantial body of knowledge on various aspects of carbon pricing. Amongst others, the &lsquo;Guide to Communicating Carbon Pricing&rsquo; is a comprehensive resource that provides step-by-step guidance for developing carbon pricing communications strategies.</p> None World bank, stakeholder, communication, communicating, carbon trading, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.worldbank.org/en/olc/course/37100

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, fiscal decentralisation & subnational taxes, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <p _msthash="48533" _msttexthash="563240106">Les décideurs politiques sont confrontés au défi de soutenir à la fois un développement économique inclusif et un environnement sain. Pour relever ce défi, les régulateurs ont besoin d’outils et d’informations pour évaluer les conséquences des politiques sur l’environnement, l’économie et les résultats sociaux. D’un point de vue politique, un résultat souhaitable est celui qui procure les plus grands avantages environnementaux tout en limitant les effets négatifs sur l’économie et la distribution. Cela est d’autant plus important que les pays empruntent des voies différentes pour relever les défis environnementaux et climatiques, ce qui pourrait contribuer aux préoccupations concernant les impacts des politiques environnementales sur la compétitivité des entreprises et des économies réglementées.</p> <p _msthash="48534" _msttexthash="240592911">Cet atelier de deux jours visait à discuter de l’état actuel des preuves empiriques entourant les conséquences des politiques environnementales sur l’environnement, l’économie et les résultats sociaux. L’atelier a réuni un éventail d’experts de renommée internationale pour discuter des impacts des politiques environnementales sur l’innovation et la productivité des entreprises, l’emploi et les résultats sociaux.</p> <p>Policy makers face the challenge of supporting both inclusive economic development and a healthy environment. To respond to this challenge, regulators need tools and insights to assess the consequences of policies on the environment, the economy and social outcomes. From a policy perspective, a desirable outcome is one that achieves the greatest environmental benefits while limiting the adverse economic and distributional impacts. This is all the more important as countries take different paths in addressing environmental and climate challenges, potentially contributing to concerns over the impacts of environmental policies on the competitiveness of regulated companies and economies.</p> <p>This two-day workshop aimed to discuss the current state of empirical evidence surrounding the consequences of environmental policies on the environment, the economy and social outcomes. The workshop convened a range of internationally recognised experts to discuss the impacts of environmental policies on innovation and firm productivity, employment, and social outcomes.</p> None OECD, Environmental Policies, Social and Economic Outcomes, environmental taxes, https://www.oecd.org/environment/tools-evaluation/oecdexpertworkshoponenvironmentalpoliciessocialandeconomicoutcomes.htm

environmental / carbon taxation accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, environmental taxes, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends low databandwith publication medium language proficiency None all <h1 _msthash="48469" _msttexthash="112294">Résumé</h1> <p _msthash="48470" _msttexthash="89741964">La consommation mondiale d’énergie a fortement augmenté en 2018, tout comme les émissions de CO2 liées à l’énergie, qui ont atteint un nouveau record. C’est déconcertant, car la réalisation des objectifs de l’Accord de Paris nécessitera des réductions importantes des émissions.</p> <p _msthash="48471" _msttexthash="322232092">Des systèmes bien conçus de taxation de l’énergie encouragent les citoyens et les investisseurs à privilégier les sources d’énergie propres plutôt que polluantes. Les accises sur les carburants et les taxes sur le carbone sont des outils simples et rentables pour limiter les changements climatiques, mais la politique de tarification du carbone s’avère souvent difficile. Les taxes sur la consommation d’énergie contribuent également à limiter les dommages sanitaires causés par la pollution locale, ce qui est une préoccupation politique pertinente dans un monde en voie d’urbanisation.</p> <p _msthash="48472" _msttexthash="622597378">Taxing Energy Use (TEU) 2019 présente un aperçu de la situation des pays dans le déploiement des taxes sur l’énergie et le carbone, suit les progrès réalisés et formule des recommandations concrètes sur la manière dont les gouvernements pourraient faire mieux. Le rapport présente des données nouvelles et originales sur les taxes sur l’énergie dans les pays de l’OCDE et du G20, ainsi que dans le transport aérien et maritime international. Les taux d’imposition et la couverture fiscale sont détaillés par pays, secteur, source d’énergie et type de taxe. L’utilisation d’une méthodologie commune garantit une comparabilité complète des taux et des structures d’imposition entre les pays. Les indicateurs sommaires facilitent les comparaisons entre pays.</p> <p _msthash="48473" _msttexthash="360895418">Trop d’utilisateurs d’énergie ne paient pas les prix de l’énergie et du carbone nécessaires pour freiner un changement climatique dangereux, même en comparant les signaux de prix du carbone à un indice de référence bas de gamme de 30 euros par tonne de CO2. Il est peu probable que ce critère reflète les dommages climatiques causés par une tonne de CO2 actuellement émise et ne sera pas suffisant pour atteindre les objectifs de l’accord de Paris. Les données montrent que les structures fiscales sont mal alignées sur les profils de pollution des sources d’énergie. Le charbon, en particulier, est taxé à des taux relativement faibles ou nuls, malgré ses effets néfastes sur le climat et la pollution atmosphérique.</p> <p _msthash="48474" _msttexthash="650476996">Les accises sur les carburants et les taxes sur le carbone ne sont pas les seuls instruments politiques qui mettent effectivement un prix sur le carbone. Les systèmes d’échange de quotas d’émission ciblent également les émissions de CO2 provenant de la consommation d’énergie et incluent parfois aussi d’autres émissions de gaz à effet de serre et différentes sources d’émission. Les systèmes d’échange de droits d’émission peuvent être aussi efficaces et efficients que les taxes sur le carbone. Les systèmes d’échange de droits d’émission analysés dans le rapport de l’OCDE sur les taux effectifs de carbone représentent environ 6 % des signaux de prix du carbone dans les pays de l’OCDE et du G20.</p> <p _msthash="48475" _msttexthash="604141343">La mesure dans laquelle les pays choisissent de tarifer les émissions de carbone par le biais de taxes et de systèmes d’échange de droits d’émission varie considérablement. Le système d’échange de quotas d’émission de l’Union européenne, par exemple, couvre la plupart des émissions provenant de la production d’électricité, de l’industrie et des vols intra-européens. Les quotas ont été échangés à environ 25 euros par tonne de CO2 au moment de la rédaction du présent rapport. Dans l’ensemble, les signaux de prix du carbone restent insuffisants, même si l’on considère l’impact des systèmes d’échange de quotas d’émission.</p> <p> </p> <h2> </h2> <p _msthash="48476" _msttexthash="540397">Principales conclusions</p> <p> </p> <h3 _msthash="48477" _msttexthash="2044965">Les signaux de prix du carbone sont beaucoup trop faibles</h3> <ul> <li> <p _msthash="48478" _msttexthash="44002738">85 % des émissions de CO2 liées à l’énergie ont lieu en dehors du secteur routier. Les taxes ne fixent que 18 % de ces émissions. Le signal de prix est d’au moins 30 euros par tonne de CO2 pour seulement 3 % des émissions non routières.</p> </li> <li> <p _msthash="48479" _msttexthash="293252778">Seuls quatre pays, le Danemark, les Pays-Bas, la Norvège et la Suisse, taxent les émissions non routières à plus de 30 euros par tonne de CO2 en moyenne. Si les systèmes d’échange de droits d’émission avaient été inclus dans l’analyse, le tableau aurait été moins sombre. Toutefois, lorsqu’il existe des systèmes d’échange de quotas d’émission, les permis se négocient généralement à moins de 30 euros par tonne de CO2 et ne couvrent qu’une part limitée des émissions.</p> </li> <li> <p _msthash="48480" _msttexthash="55258112">Peu de progrès ont été réalisés dans l’extension des signaux de prix du carbone fondés sur la taxe. Plus précisément, depuis 2015, les taux effectifs moyens de taxe carbone sur les émissions non routières ont augmenté de plus de 10 euros par tonne de CO2 dans trois pays seulement: le Danemark, les Pays-Bas et la Suisse.</p> </li> <li> <p _msthash="48481" _msttexthash="157113866">Les émissions provenant de l’aviation internationale et du transport maritime ne sont pas taxées du tout. Les carburants utilisés dans l’aviation intérieure et la navigation intérieure sont parfois taxés, mais reflètent rarement une référence de carbone bas de gamme. La plupart de ces émissions ne sont pas non plus soumises à des systèmes d’échange de quotas d’émission.</p> </li> <li> <p _msthash="48482" _msttexthash="175020807">Les signaux efficaces de prix du carbone sont plus forts dans le transport routier, principalement en raison des droits d’accise sur les carburants relativement élevés, mais les coûts externes non liés au climat sont également relativement élevés dans le transport routier (par exemple, les incidences locales de la pollution atmosphérique). Les deux seuls pays qui ne taxent pas les émissions routières à raison de 30 euros par tonne de CO2 ou plus sont le Brésil et l’Indonésie.</p> </li> <li> <p _msthash="48483" _msttexthash="268672924">Dans l’ensemble, les taxes ne sont pas utilisées pour fournir des prix significatifs du carbone sur les combustibles, notamment le charbon – le combustible fossile le plus polluant. Le taux effectif moyen de la taxe carbone sur le charbon est proche de zéro dans les 44 pays de l’OCDE et certaines économies partenaires. Même si les systèmes d’échange de droits d’émission avaient été inclus dans l’analyse, les signaux de prix du carbone pour le charbon seraient encore très faibles presque partout.</p> </li> </ul> <p> </p> <h3 _msthash="48484" _msttexthash="7020039">Les taxes d’accise sur les carburants continuent de dominer les taxes explicites sur le carbone</h3> <ul> <li> <p _msthash="48485" _msttexthash="16981094">Dans les 44 pays, les prix effectifs du carbone sont déterminés par les taxes d’accise sur les carburants dans le secteur routier.</p> </li> <li> <p _msthash="48486" _msttexthash="9062196">Dans les secteurs non routiers, les taxes explicites sur le carbone ont tendance à jouer un rôle relativement plus important.</p> </li> </ul> <p> </p> <h3 _msthash="48487" _msttexthash="11491220">Toutes les taxes sur l’énergie n’encouragent pas des réductions importantes des émissions</h3> <ul> <li> <p _msthash="48488" _msttexthash="91113685">Les taxes sur l’électricité, qui ne font généralement pas de distinction entre les différentes sources d’énergie, ne favorisent souvent pas les sources d’énergie plus propres et peuvent décourager les réductions importantes des émissions grâce à l’électrification.</p> </li> <li> <p _msthash="48489" _msttexthash="73003229">Néanmoins, la plupart des pays encouragent le passage à des sources plus propres en taxant les combustibles plus que les sources d’énergie moins polluantes telles que l’hydroélectricité, l’énergie éolienne et solaire.</p> </li> <li> <p _msthash="48490" _msttexthash="22293856">Dans les pays qui taxent les combustibles à des taux relativement plus élevés, la consommation d’énergie a tendance à être moins intensive en carbone.</p> </li> </ul> <p> </p> <h3 _msthash="48491" _msttexthash="544934">Implications politiques</h3> <ul> <li> <p _msthash="48492" _msttexthash="390455962">Le renforcement des signaux de tarification du carbone encouragera les citoyens et les entreprises à prendre en compte les coûts climatiques de leurs actions. Ils consommeraient moins de biens et de services à forte intensité de carbone et passeraient progressivement à des activités à faible ou zéro émission de carbone. De plus, les entreprises de technologies propres verraient leur position concurrentielle vis-à-vis des entreprises polluantes s’améliorer. Décourager les investissements dans des actifs à forte intensité de carbone, tels que les centrales électriques au charbon, réduit également le risque de coûts d’ajustement élevés à l’avenir.</p> </li> <li> <p _msthash="48493" _msttexthash="182062673">Il est logique d’augmenter d’abord les prix du carbone là où ils sont actuellement les plus bas. Le charbon est un exemple particulièrement frappant car il est actuellement taxé à des taux parmi les plus bas de tous les consommateurs d’énergie, malgré ses effets néfastes sur le climat et la pollution atmosphérique. Les taux sont actuellement nuls dans l’aviation et le transport maritime internationaux, et proches de zéro ou très bas pour tous les utilisateurs dans plusieurs pays.</p> </li> <li> <p _msthash="48494" _msttexthash="158084953">Dans l’ensemble, la plupart des pays encouragent le passage à des sources plus propres en taxant davantage les combustibles que les sources d’énergie plus propres telles que l’hydroélectricité, l’énergie éolienne et solaire. Dans certains pays, même des réformes de la taxe sur l’électricité sans incidence sur les recettes pourraient renforcer les incitations à réduire les émissions.</p> </li> </ul> <h1>Executive Summary</h1> <p>Global energy consumption rose strongly in 2018, and so did energy-related CO2 emissions, which reached a new all-time high. This is disconcerting as meeting the goals of the Paris Agreement will require deep cuts in emissions.</p> <p>Well-designed systems of energy taxation encourage citizens and investors to favour clean over polluting energy sources. Fuel excise and carbon taxes are simple and cost-effective tools to limit climate change, but the politics of carbon pricing often prove to be challenging. Taxes on energy use also contribute to limiting health damage from local pollution, which is a pertinent policy concern in an urbanising world.</p> <p>Taxing Energy Use (TEU) 2019 presents a snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. The report presents new and original data on energy taxes in OECD and G20 countries, and in international aviation and maritime transport. Tax rates and tax coverage are detailed by country, sector, energy source and tax type. The use of a common methodology ensures full comparability of tax rates and structures across countries. Summary indicators facilitate cross-country comparisons.</p> <p>Too many energy users do not pay the energy and carbon prices needed to curb dangerous climate change, even when comparing carbon price signals against a low-end carbon benchmark of EUR 30 per tonne of CO2. This benchmark is unlikely to reflect the climate damage caused by a tonne of CO2 emitted at present, and will not be sufficient to meet the objectives of the Paris Agreement. The evidence shows that tax structures are poorly aligned with the pollution profiles of energy sources. Coal in particular is taxed at comparatively low or zero rates, despite its harmful climate and air pollution impacts.</p> <p>Fuel excise and carbon taxes are not the only policy instruments that effectively put a price on carbon. Emissions trading systems equally target CO2 emissions from energy use, and sometimes also include other greenhouse gas emissions and different emission sources. Emissions trading systems can be as effective and efficient as carbon taxes. Emissions trading systems that are analysed in the OECD&rsquo;s Effective Carbon Rates report, account for approximately 6% of carbon price signals in OECD and G20 countries.</p> <p>The extent to which countries choose to price carbon emissions through taxes and emissions trading systems varies substantially. The European Union&rsquo;s emissions trading system, for instance, covers most emissions from electricity generation, industry, and intra-European flights. Allowances were traded at approximately EUR 25 per tonne of CO2&nbsp;at the time of writing. Overall, carbon price signals remain insufficient even when considering the impact of emissions trading systems.</p> <p>&nbsp;</p> <h2>&nbsp;</h2> <p>Key findings</p> <p>&nbsp;</p> <h3>Carbon price signals are far too weak</h3> <ul> <li> <p>85% of energy-related CO2 emissions take place outside the road sector. Taxes only price 18% of these emissions. The price signal is at least EUR 30 per tonne of CO2&nbsp;for a mere 3% of non-road emissions.</p> </li> <li> <p>Only four countries, Denmark, the Netherlands, Norway and Switzerland, tax non-road emissions at more than EUR 30 per tonne of CO2 on average. If emissions trading systems had been included in the analysis, the picture would have been less bleak. However, where emissions trading systems exists, permits typically trade at less than EUR 30 per tonne of CO2&nbsp;and cover only a limited share of emissions.</p> </li> <li> <p>Little progress has been made in extending tax-based carbon price signals. Specifically, since 2015, average effective carbon tax rates on non-road emissions increased by more than EUR 10 per tonne of CO2 in only three countries: Denmark, the Netherlands and Switzerland.</p> </li> <li> <p>Emissions from international aviation and maritime transport are not taxed at all. Fuels used in domestic aviation and domestic navigation are sometimes taxed, but rarely reflect a low-end carbon benchmark. Most of these emissions are not subject to emissions trading systems either.</p> </li> <li> <p>Effective carbon price signals are stronger in road transport, mostly because of relatively high fuel excise taxes, but the non-climate related external costs are also relatively high in road transport (e.g. local air pollution impacts). The only two countries that do not tax road emissions at EUR 30 per tonne of CO2&nbsp;or more are Brazil and Indonesia.</p> </li> <li> <p>Overall, taxes are not being used to provide meaningful carbon prices across fuels, not least coal&nbsp;&ndash;&nbsp;the most polluting fossil fuel. The average effective carbon tax rate on coal is close to zero across the 44 OECD countries and Selected Partner Economies. Even if emissions trading systems had been included in the analysis, carbon price signals for coal would still be very low almost everywhere.</p> </li> </ul> <p>&nbsp;</p> <h3>Fuel excise taxes continue to dominate explicit carbon taxes</h3> <ul> <li> <p>In all 44 countries, effective carbon prices are driven by fuel excise taxes in the road sector.</p> </li> <li> <p>In non-road sectors, explicit carbon taxes tend to play a relatively more important role.</p> </li> </ul> <p>&nbsp;</p> <h3>Not all energy taxes encourage deep cuts in emissions</h3> <ul> <li> <p>Electricity taxes, which typically do not differentiate between different energy sources, often fail to favour cleaner power sources, and may discourage deep cuts in emissions through electrification.</p> </li> <li> <p>Nevertheless, most countries encourage switching to cleaner sources by taxing combustibles more than less polluting energy sources such as hydro, wind, and solar.</p> </li> <li> <p>In countries that tax combustibles at relatively higher rates, energy use tends to be less carbon intensive.</p> </li> </ul> <p>&nbsp;</p> <h3>Policy implications</h3> <ul> <li> <p>Strengthening carbon price signals will encourage citizens and businesses to take the climate costs of their actions into account. They would consume fewer carbon-intensive goods and services, and gradually transition to low- or zero carbon activities. In addition, clean technology firms would see their competitive position vis-&agrave;-vis polluting firms improve. Discouraging investments in carbon-intensive assets, such as coal-fired power plants, also reduces the risk of high adjustment costs in the future.</p> </li> <li> <p>Increasing carbon prices first where they currently are lowest makes sense. Coal is a particularly striking case in point as it is presently taxed at some of the lowest rates across all energy users despite its harmful climate and air pollution impacts. Rates are currently zero in international aviation and shipping, and near zero or very low across all users in several countries.</p> </li> <li> <p>Overall, most countries encourage switching to cleaner sources by taxing combustibles more than cleaner energy sources such as hydro, wind, and solar. In some countries, even revenue-neutral electricity tax reforms could strengthen incentives to reduce emissions.</p> </li> </ul> None Taxing Energy Use, TEU, Fuel excise, carbon taxes, Taxes on energy use, Emissions trading, carbon price, price on carbon, Effective Carbon Rates, https://www.oecd-ilibrary.org/sites/058ca239-en/index.html?itemId=/content/publication/058ca239-en

environmental / carbon taxation environmental taxes, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="48432" _msttexthash="4346617548">Avant-propos du Manuel des Nations Unies sur la taxation du carbone pour les pays en développement 2021 Le Manuel des Nations Unies sur la taxation du carbone pour les pays en développement est une nouvelle publication élaborée grâce aux travaux du Comité d’experts de la coopération internationale en matière fiscale des Nations Unies (« le Comité ») et de son Sous-comité sur les questions de fiscalité environnementale (« le Sous-Comité »). Les taxes environnementales constituent une partie importante du portefeuille d’instruments économiques dont disposent les pays pour lutter contre les changements climatiques et la dégradation de l’environnement. Ces instruments offrent le double avantage d’accroître les recettes nécessaires aux investissements publics en faveur d’une transition verte, tout en incitant à la réduction des émissions et de la pollution en donnant aux acteurs économiques un signal de marché. Les faits montrent également que la fiscalité et les dépenses environnementales ont le potentiel de promouvoir une série d’avantages macroéconomiques, tels que l’augmentation de l’emploi, la diversification économique et l’amélioration de la compétitivité des industries nationales. Pour ces raisons, des taxes environnementales bien conçues et mises en œuvre peuvent jouer un rôle important dans l’édification de sociétés plus justes et plus résilientes. Bien que la fiscalité ne soit qu’une partie de la solution, il existe des possibilités importantes de mieux utiliser la politique de la FSCAL pour atteindre les objectifs climatiques et environnementaux et contribuer au développement durable. Les taxes environnementales sont à l’ordre du jour de nombreux pays en développement, à la fois pour générer des recettes et pour respecter les engagements pris par les pays en matière de changement climatique et de développement durable. Ces taxes occupent une place importante dans le Programme d’action d’Addis-Abeba1 et ont un rôle clé à jouer dans la réalisation des objectifs de développement durable. En outre, l’Accord de Paris de 2015 sur les changements climatiques exige que toutes les parties à la Convention-cadre des Nations Unies sur les changements climatiques entreprennent des efforts pour réduire les émissions de gaz à effet de serre dans les années à venir.</p> <p>Foreword to the 2021 United Nations Handbook on Carbon Taxation for Developing Countries The United Nations Handbook on Carbon Taxation for Developing Countries is a new publication developed through the work of the United Nations Committee of Experts on International Cooperation in Tax Matters (&ldquo;the Committee&rdquo;) and its Subcommittee on Environmental Taxation Issues (&ldquo;the Subcommittee&rdquo;). Environmental taxes are an important part of the portfolio of economic instruments that countries have at their disposal to address climate change and environmental degradation. These instruments provide the dual beneft of expanding revenues needed for public investments towards a green transition, while incentivizing the reduction in emissions and pollution by giving economic actors a market signal. Evidence also shows that environmental taxation and expenditure have the potential to promote a range of macroeconomic benefts, such as increased employment, economic diversifcation and improved competitiveness of domestic industries. For these reasons, well-designed and implemented environmental taxes can play an important role in building fairer, more resilient societies. Although tax is only part of the solution, there is signifcant scope to make better use of fscal policy to reach climate and environmental goals and to contribute to sustainable development. Environmental taxes are on the agenda of many developing countries, both for generating revenues and for meeting countries&rsquo; commitments on climate change and sustainable development. These taxes fgure prominently in the Addis Ababa Action Agenda1 and have a key role to play in achieving the Sustainable Development Goals. Further, the 2015 Paris Agreement on climate change requires all parties under the UN Framework Convention on Climate Change to undertake efforts to curb greenhouse gas emissions in the years ahead......</p> None UN, United Nations, carbon tax, developing countries, examples, practical tools, SDG 7, SDG 13, SDG 17, carbon taxation for developing countries, Environmental taxes, implementation, practical, guidance, policy, administrative, https://desapublications.un.org/publications/united-nations-handbook-carbon-taxation-developing-countries

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights low databandwith publication medium language proficiency None all <p _msthash="48393" _msttexthash="1845435709">FISCALITÉ ENVIRONNEMENTALE1. Introduction : La fiscalité peut être utilisée comme une carotte ou comme un bâton. Stimuler un bon comportement en diminuant la taxation des transports publics – carotte. En taxant l’essence / diesel - dissuadant les gens d’acheter des voitures-Stick. Pour dissuader les gens de se comporter de mauvais ordres, augmentez les impôts. Cela semble être une façon populaire d’utiliser la taxation - comme un bâton ou comme une carotte. Alors, que sont les taxes environnementales? La taxe environnementale est définie comme (Eurostat: dans le glossaire statistique de l’OCDE) Taxe dont l’assiette fiscale est une unité physique (ou une approximation de celle-ci) qui a un impact négatif spécifique avéré sur l’environnement. Une taxe environnementale est normalement perçue sur certaines activités considérées comme nuisibles à l’environnement et également pour promouvoir des activités respectueuses de l’environnement. Il s’agit d’une approche réglementaire (approche de commandement et de contrôle). Les taxes environnementales visent à augmenter les prix des éléments polluants et tendent à faire baisser les prix des produits respectueux de l’environnement. Les taxes environnementales sont également un exemple de taxe pigovienne, qui taxe les industries/personnes responsables de la pollution. Compte tenu des externalités négatives dans la fixation des prix de leurs produits et conformément au principe du pollueur-payeur</p> <p>ENVIRONMENTAL TAXATION1.Introduction:Taxation can be used as a carrot or as a stick. To stimulate a right behaviour by decreasingtaxation on public transportation &ndash; carrot. By taxing petrol/diesel- deterring ppl from buying cars-Stick. To deter ppl from wrong behaviour- increase tax. This seems to be a popular way to usethe taxation- as a stick or as a carrot. So what are environmental taxes? Environmental tax isdefined as (Eurostat: in the OECD glossary of statistical terms) A tax whose tax base is aphysical unit (or a proxy of it) that has a proven specific negative impact on the environment. Anenvironmental tax is normally levied on certain activities which are considered to be harmful forthe environment and also to promote environmental friendly activities. This is a regulatoryapproach (command and control approach). Environmental taxes intend to increase the pricesof polluting elements and tend to lower the prices for environmental friendly products.Environmental taxes are also an example for pigovian tax- which tax the industries/personsresponsible for polluting. Taking into account the negative externalities in the pricing of theirproduce and in line with polluters pay principle</p> None environmental taxes, sustainability, tax policy, tax implementation, taxes, https://www.coursehero.com/file/76440678/Environmental-taxationdocx/

environmental / carbon taxation extractive sector & environment low databandwith publication medium language proficiency None all <p _msthash="48304" _msttexthash="9796046">Les stratégies de tarification du carbone pourraient être la clé pour atteindre les objectifs mondiaux de stabilisation du climat</p> <p> </p> <p _msthash="48305" _msttexthash="149354777">Sans efforts majeurs et urgents pour ralentir l’accumulation de dioxyde de carbone (CO 2) et d’autres gaz à effet de serre dans l’atmosphère, les générations futures hériteront d’une planète beaucoup plus chaude avec des risques d’événements climatiques dangereux, d’élévation du niveau de la mer et de destruction du monde naturel.</p> <p _msthash="48306" _msttexthash="429154843">La réponse de la communauté internationale est fondée sur l’Accord de Paris de 2015, dont l’objectif principal est de limiter le réchauffement climatique futur entre 1,5 et 2 ° C par rapport aux niveaux préindustriels. Cent quatre-vingt-dix Parties ont soumis des stratégies climatiques pour cet accord, dont la quasi-totalité comprend des engagements d’atténuation. Un engagement typique des économies avancées est de réduire les émissions de 20 à 40 % d’ici 2030 par rapport aux émissions d’une année de référence. Ces engagements sont volontaires, mais les parties participantes sont tenues de soumettre des engagements actualisés tous les cinq ans à compter de 2020 et de rendre régulièrement compte des progrès accomplis dans leur mise en œuvre.</p> <p _msthash="48307" _msttexthash="375306776">Pour que cette réponse internationale fonctionne, les décideurs ont besoin de mesures soigneusement élaborées qui respectent efficacement leurs engagements en matière d’atténuation tout en limitant les charges pesant sur les économies de leurs pays et en surmontant les obstacles politiques à la mise en œuvre. Cependant, même s’ils sont mis en œuvre avec succès, les engagements actuels des pays ne réduiraient les émissions mondiales que d’environ un tiers du montant nécessaire pour atteindre les objectifs de stabilisation du climat. Des mécanismes novateurs sont donc nécessaires pour intensifier les efforts d’atténuation au niveau international.</p> <p><strong _msthash="48308" _msttexthash="4561102">Les arguments en faveur d’une taxation du carbone</strong></p> <p _msthash="48309" _msttexthash="978590860">Les taxes sur le carbone sont des taxes sur la teneur en carbone des combustibles fossiles. <em _istranslated="1">Leur principale raison d’être est qu’ils constituent généralement un outil efficace pour respecter les engagements nationaux en matière d’atténuation des émissions. </em>Parce que ces taxes augmentent les prix des combustibles fossiles, de l’électricité et des produits de consommation générale et réduisent les prix pour les producteurs de carburant, elles favorisent le passage à des carburants à faible teneur en carbone dans la production d’électricité, la conservation de la consommation d’énergie et le passage à des véhicules plus propres, entre autres choses. Une taxe de, disons, 35 dollars la tonne sur les émissions de CO2 en 2030 augmenterait généralement les prix du charbon, de l’électricité et de l’essence d’environ 100, 25 et 10%, respectivement. Les taxes sur le carbone incitent également clairement à réorienter les investissements énergétiques vers des technologies à faibles émissions de carbone telles que les centrales électriques renouvelables.</p> <p><a href="https://www.imf.org/en/Publications/fandd/issues/2019/12/images/122019/parry-cht1-lg.jpg"><img alt="" src="./material-2023-07-12trans_files/parry-cht1-sml.jpg"/></a></p> <p _msthash="48310" _msttexthash="633620000">Une taxe sur le carbone de 35 dollars par tonne dépasserait à elle seule le niveau nécessaire pour respecter les engagements d’atténuation dans des pays tels que la Chine, l’Inde et l’Afrique du Sud, et il serait à peu près juste de respecter les engagements pris en Indonésie, en République islamique d’Iran, au Pakistan, au Royaume-Uni et aux États-Unis. Mais même une taxe sur le carbone pouvant atteindre 70 $ la tonne (ou des mesures équivalentes) serait en deçà de ce qui est nécessaire dans certains pays comme l’Australie et le Canada (graphique 1). Ces résultats reflètent des différences non seulement dans la rigueur des engagements, mais aussi dans la réactivité des émissions aux taxes : les émissions sont les plus sensibles à la tarification du carbone dans les pays consommant beaucoup de charbon, comme la Chine, l’Inde et l’Afrique du Sud.</p> <p><a href="https://www.imf.org/en/Publications/fandd/issues/2019/12/images/122019/parry-cht2-lg.jpg"><img alt="" src="./material-2023-07-12trans_files/parry-cht2-sml.jpg"/></a></p> <p _msthash="48311" _msttexthash="1773258591"><em _istranslated="1">Un autre argument important en faveur des taxes sur le carbone est qu’elles pourraient générer des recettes importantes</em>, généralement de 1 à 2 % du PIB pour une taxe de 35 dollars la tonne en 2030 (graphique 2). L’utilisation productive de ces revenus au profit de l’économie d’un pays pourrait aider à compenser les effets macroéconomiques néfastes – réduction de l’emploi et de l’investissement – de la hausse des prix de l’énergie. Pour les économies avancées, par exemple, les recettes pourraient être utilisées principalement pour réduire les impôts sur les revenus du travail et du capital, ce qui impliquerait un réoutillage du système fiscal plutôt qu’une augmentation de la charge fiscale globale. Pour les pays en développement incapables de mobiliser des recettes suffisantes provenant de taxes plus larges parce qu’une part importante de l’activité économique se produit dans le secteur informel, les recettes de la taxe sur le carbone pourraient être principalement utilisées pour financer des investissements en vue de la réalisation des objectifs de développement durable des Nations Unies. Dans tous les pays, l’utilisation de certains revenus pour financer l’infrastructure d’énergie propre dès le départ pourrait améliorer l’efficacité et la crédibilité de la tarification du carbone.</p> <p _msthash="48312" _msttexthash="104858234"><em _istranslated="1">Une troisième raison d’être des taxes sur le carbone est qu’elles peuvent générer d’importants avantages environnementaux nationaux –</em> par exemple, la réduction du nombre de personnes qui meurent prématurément de l’exposition à la pollution atmosphérique locale causée par la combustion de combustibles fossiles.</p> <p _msthash="48313" _msttexthash="374225384">Enfin, <em _istranslated="1">les taxes sur le carbone sont simples à administrer</em>. Les taxes sur le carbone peuvent être intégrées aux droits d’accise existants sur les carburants routiers, qui sont bien établis dans la plupart des pays et parmi les taxes les plus faciles à percevoir, et appliquées à d’autres produits pétroliers, au charbon et au gaz naturel. Une autre option consiste à intégrer des taxes sur le carbone dans les régimes de redevances pour les industries extractives, bien que des rabais devraient être accordés pour les combustibles exportés car, en vertu de l’Accord de Paris, les pays ne sont responsables que des émissions à l’intérieur de leurs propres frontières.</p> <p _msthash="48314" _msttexthash="1350555596">Une autre façon de tarifer les émissions de carbone consiste à utiliser des systèmes d’échange de droits d’émission dans lesquels les entreprises sont tenues d’acquérir des quotas pour couvrir leurs émissions, le gouvernement contrôle l’offre totale de quotas et l’échange de quotas entre les entreprises établit un prix des émissions. Jusqu’à présent, les systèmes d’échange ont été principalement limités aux producteurs d’électricité et aux grandes industries, ce qui réduit leurs avantages en matière de réduction des émissions de CO2 de 20 à 50% dans différents pays par rapport à une tarification plus complète. Il limite également les recettes potentielles provenant de la mise aux enchères des quotas (de même, les taxes sur le carbone, comme d’autres types de taxes, comprennent souvent des exemptions). Et bien que les systèmes d’échange offrent plus de certitude en ce qui concerne les émissions futures, ils offrent moins de certitude en ce qui concerne les prix des émissions, ce qui pourrait décourager les investissements dans les technologies propres. Ils exigent également une nouvelle administration pour surveiller les marchés des émissions et des échanges et un nombre important d’entreprises participantes, ce qui peut empêcher leur application dans les petits pays ou les pays à capacité limitée.</p> <p _msthash="48315" _msttexthash="441442638">Bien que près de 60 systèmes de taxe et d’échange de droits d’émission de carbone soient en vigueur aux niveaux national, infranational et régional dans divers pays, le prix moyen des émissions dans le monde n’est que de 2 dollars la tonne, soit une petite fraction de ce qui est nécessaire. Cela souligne la difficulté politique d’une tarification ambitieuse. Lorsque la tarification du carbone est politiquement limitée, les décideurs pourraient la renforcer avec d’autres approches qui n’imposent pas une nouvelle charge fiscale sur l’énergie et évitent donc de fortes augmentations des prix de l’énergie.</p> <p _msthash="48316" _msttexthash="259165387">Une approche plus traditionnelle consisterait à utiliser des règlements pour contrôler des éléments tels que l’efficacité énergétique des produits ou les taux d’émission des producteurs d’électricité. En fait, un ensemble complet de réglementations pourrait imiter un grand nombre, mais pas toutes, des réponses comportementales résultant de la tarification du carbone: les réglementations ne peuvent pas encourager les gens à conduire moins ou à baisser le climatiseur, par exemple. Les réglementations ont également tendance à être rigides et difficiles à coordonner de manière rentable entre les secteurs et les entreprises.</p> <p _msthash="48317" _msttexthash="583573952">Une solution de rechange plus prometteuse et novatrice à la réglementation est celle des « feebates » neutres sur le plan des recettes, qui prévoient une échelle mobile de frais pour les produits ou les activités dont l’intensité des émissions est supérieure à la moyenne et des rabais pour ceux dont l’intensité est inférieure à la moyenne. Si des redevances étaient appliquées aux producteurs d’électricité, par exemple, les producteurs paieraient une taxe proportionnelle à leur production d’électricité multipliée par la différence entre leur taux d’émission de CO2 par kilowattheure de production et le taux d’émission moyen de l’ensemble de l’industrie.</p> <p> </p> <h6 _msthash="48318" _msttexthash="813826">Faire progresser les politiques</h6> <p> </p> <p _msthash="48319" _msttexthash="439285925">Les expériences antérieures en matière de tarification du carbone et de réforme plus large de la tarification de l’énergie dans de nombreux pays suggèrent certaines stratégies pour améliorer leur acceptabilité. Par exemple, la tarification peut être introduite progressivement pour donner aux entreprises et aux ménages le temps de s’adapter. Et un ensemble initial d’aide ciblée, qui n’a besoin que d’utiliser une fraction mineure des revenus de la tarification du carbone, peut être fourni aux ménages, aux entreprises et aux communautés vulnérables grâce, par exemple, à des filets de sécurité sociale et à des programmes d’aide aux travailleurs plus solides.</p> <p _msthash="48320" _msttexthash="872602939">Il est particulièrement important d’utiliser la majeure partie des revenus de la tarification du carbone de manière transparente, équitable et productive. Une taxe sur le carbone de 70 $ la tonne au Canada et aux États-Unis et une taxe de 35 $ la tonne en Chine et en Inde imposeraient, en raison de leur impact sur le prix de l’énergie et des biens de consommation générale, des factures supplémentaires pour le ménage moyen d’environ 2 % de leur consommation en 2030. Mais si, par exemple, les paiements de transfert étaient utilisés pour compenser les 40 % des ménages les plus pauvres pour le fardeau de la hausse des prix, et que les revenus restants (environ 70 %) étaient utilisés au profit de l’économie du pays par le biais de larges réductions de l’impôt sur le revenu ou d’une augmentation de l’investissement productif, alors les 40 % de ménages pauvres les plus pauvres dans les quatre pays seraient globalement mieux lotis. Alors que le fardeau global moyen sur les ménages à revenu élevé serait assez modeste, à environ 1-2%.</p> <p _msthash="48321" _msttexthash="223531256">En comparaison, un ensemble de redevances conçues pour offrir les mêmes réductions d’émissions à l’échelle de l’économie que la taxe imposerait un fardeau à tous les ménages, mais ce fardeau représenterait généralement moins de 1% de la consommation. En bref, les politiques d’atténuation des émissions de carbone ne doivent pas imposer de lourdes charges à de larges groupes de ménages. Communiquer clairement ce message au public peut aider à réduire l’opposition du public à la réforme.</p> <p _msthash="48322" _msttexthash="870596584">Au niveau international, un accord de prix plancher du carbone entre les pays fortement émetteurs pourrait renforcer et renforcer le processus d’atténuation de l’Accord de Paris. Un tel arrangement garantirait un minimum d’efforts entre les participants et donnerait une certaine assurance contre les pertes de compétitivité internationale. La coordination en ce qui concerne les prix planchers plutôt que les niveaux de prix permettrait aux pays de dépasser les planchers, si nécessaire, pour respecter leurs engagements d’atténuation de l’Accord de Paris. Et les planchers pourraient être conçus pour tenir compte des taxes sur le carbone et des systèmes d’échange de droits d’émission, ainsi que d’autres approches telles que les redevances qui permettent d’obtenir le même résultat en matière d’émissions que celui qui se serait produit avec le prix plancher.</p> <p _msthash="48323" _msttexthash="151542690">Il existe certains défis en matière de surveillance – par exemple, les pays devraient s’entendre sur des procédures pour tenir compte des exemptions possibles dans les systèmes de tarification du carbone et des changements dans les taxes sur l’énergie préexistantes qui pourraient compenser ou améliorer l’efficacité de la tarification du carbone. Mais ces défis techniques devraient être gérables.</p> <p _msthash="48324" _msttexthash="691831777">Compte tenu de leur revenu par habitant plus faible et de leur contribution plus faible aux accumulations atmosphériques historiques de gaz à effet de serre, on peut faire valoir que les économies de marché émergentes ont une exigence de prix plancher inférieure à celle des économies avancées. À titre d’exemple, si les économies avancées et en développement du G20 étaient soumises à des prix planchers du carbone de 70 dollars et 35 dollars la tonne de CO2, respectivement, en 2030, l’effort d’atténuation serait bien plus de deux fois supérieur aux réductions impliquées par le respect des engagements actuels en matière d’atténuation. Toutefois, pour réduire les émissions à un niveau compatible avec un objectif de 2 °C, des mesures supplémentaires – équivalant à un prix moyen mondial du carbone de 75 dollars la tonne – seraient encore nécessaires.</p> <p> </p> <h6 _msthash="48325" _msttexthash="2626377">Des raisons d’être optimiste ?</h6> <p> </p> <p _msthash="48326" _msttexthash="438823008">Seuls trois pays – la Chine, l’Inde et les États-Unis – représentent environ 80 % des possibilités d’atténuation à faible coût dans les pays du G20, de sorte qu’un accord de tarification entre ces trois pays constituerait un énorme pas en avant et devrait catalyser l’action ailleurs. Cela peut sembler un vœu pieux en ce moment – par exemple, les États-Unis devraient se retirer de l’Accord de Paris en 2020; le charbon est enraciné en Inde en raison de l’histoire, des grandes réserves et des infrastructures existantes; et le système commercial national de la Chine, dont l’introduction est prévue en 2020, aura probablement une couverture et une ambition limitées.</p> <p _msthash="48327" _msttexthash="119991482">Néanmoins, il y a quelques raisons d’être optimiste. Par exemple, des mesures d’assainissement budgétaire seront probablement nécessaires à un moment donné aux États-Unis compte tenu des perspectives budgétaires à plus long terme, et la taxation du carbone pourrait être plus facile à digérer que d’augmenter les impôts des entreprises et des ménages ou de réduire les prestations.</p> <p _msthash="48328" _msttexthash="627838016">Dans l’immédiat, il y a beaucoup de débats (aux États-Unis et ailleurs) sur la possibilité d’un Green New Deal pour décarboniser rapidement les économies, et la tarification du carbone pourrait jouer un rôle central à cet égard. La tarification du carbone est dans l’intérêt de la Chine et de l’Inde lorsque les avantages de la réduction de la mortalité due à la pollution atmosphérique sont pris en compte : une taxe carbone de 35 dollars la tonne en 2030 permettrait d’économiser environ 300 000 décès prématurés par an en Chine et environ 170 000 en Inde. Et il est dans l’intérêt de tous les pays de voir des mesures d’atténuation efficaces au niveau international pour stabiliser le système climatique mondial, éviter les dommages liés au climat au niveau national et protéger l’environnement pour les générations futures.</p> <p><a name="authors"></a></p> <p><img alt="" src="./material-2023-07-12trans_files/parry-300.jpg"/></p> <p _msthash="48329" _msttexthash="8412352"><strong _istranslated="1">IAN PARRY</strong> est le principal expert en politique budgétaire environnementale au Département des finances publiques du FMI.</p> <p>Carbon-pricing strategies could hold the key to meeting the world&rsquo;s climate stabilization goals</p> <p>&nbsp;</p> <p>Without major and urgent efforts to slow accumulation of carbon dioxide (CO&nbsp;2) and other greenhouse gases in the atmosphere, future generations will inherit a much warmer planet with risks of dangerous climate events, higher sea levels, and destruction of the natural world.</p> <p>The international community&rsquo;s response is grounded in the 2015 Paris Agreement, which has the key objective of limiting future global warming to between 1.5 and 2˚C above pre-industrial levels. One hundred ninety parties submitted climate strategies for this agreement, almost all of which include mitigation commitments. A typical pledge among advanced economies is to reduce emissions by 20&ndash;40 percent by 2030 relative to emissions in a baseline year. These pledges are voluntary, but participating parties are required to submit updated pledges every five years starting in 2020 and to routinely report progress on implementing them.</p> <p>For this international response to work, policymakers need carefully crafted measures that effectively meet their mitigation commitments while at the same time limiting the burdens on their countries&rsquo; economies and navigating the political obstacles to implementation. Even if successfully implemented, however, current country pledges would cut global emissions by only about one-third of the amount required to meet climate stabilization goals. Innovative mechanisms are therefore needed to scale up mitigation efforts at the international level.</p> <p><strong>The case for carbon taxation</strong></p> <p>Carbon taxes are charges on the carbon content of fossil fuels.&nbsp;<em>Their principal rationale is that they are generally an effective tool for meeting domestic emission mitigation commitments.&nbsp;</em>Because these taxes increase the prices of fossil fuels, electricity, and general consumer products and lower prices for fuel producers, they promote switching to lower-carbon fuels in power generation, conserving on energy use, and shifting to cleaner vehicles, among other things. A tax of, say, $35 a ton on CO2&nbsp;emissions in 2030 would typically increase prices for coal, electricity, and gasoline by about 100, 25, and 10 percent, respectively. Carbon taxes also provide a clear incentive for redirecting energy investment toward low-carbon technologies like renewable power plants.</p> <p><a href="https://www.imf.org/en/Publications/fandd/issues/2019/12/images/122019/parry-cht1-lg.jpg"><img alt="" src="https://www.imf.org/-/media/Images/IMF/FANDD/article-image/2019/December/parry-cht1-sml.ashx" /></a></p> <p>A $35 per ton carbon tax by itself would exceed the level needed to meet mitigation commitments in such countries as China, India, and South Africa, and it would be about right to meet pledges in Indonesia, the Islamic Republic of Iran, Pakistan, the United Kingdom, and the United States. But even a carbon tax as high as $70 per ton (or equivalent measures) would fall short of what is needed in some countries like Australia and Canada (Chart 1). These findings reflect differences not only in the stringency of commitments, but also in the responsiveness of emissions to taxes: emissions are most responsive to carbon pricing in countries consuming a great deal of coal, such as China, India, and South Africa.</p> <p><a href="https://www.imf.org/en/Publications/fandd/issues/2019/12/images/122019/parry-cht2-lg.jpg"><img alt="" src="https://www.imf.org/-/media/Images/IMF/FANDD/article-image/2019/December/parry-cht2-sml.ashx" /></a></p> <p><em>Another important argument for carbon taxes is that they could raise a significant amount of revenue&nbsp;</em>, typically 1&ndash;2 percent of GDP for a $35 a ton tax in 2030 (Chart 2). Using this revenue productively to benefit a country&rsquo;s economy could help offset the harmful macroeconomic effects&mdash;reduced employment and investment&mdash;of higher energy prices. For advanced economies, for example, the revenue might be used mostly to cut taxes on labor and capital income, implying a retooling of the tax system rather than an increase in the overall tax burden. For developing countries unable to mobilize adequate revenue from broader taxes because a substantial portion of economic activity occurs in the informal sector, carbon tax revenues might be used mostly to fund investments for achieving the United Nations Sustainable Development Goals. In all countries, use of some revenues to fund clean-energy infrastructure upfront could enhance carbon pricing&rsquo;s effectiveness and credibility.</p> <p><em>A third rationale for carbon taxes is that they can generate significant domestic environmental benefits&mdash;</em>for example, reductions in the number of people dying prematurely from exposure to local air pollution caused by fossil fuel combustion.</p> <p>Finally,&nbsp;<em>carbon taxes are straightforward to administer</em>. Carbon charges can be integrated into existing road fuel excises, which are well established in most countries and among the easiest of taxes to collect, and applied to other petroleum products, coal, and natural gas. Another option is to integrate carbon charges into royalty regimes for extractive industries, though rebates should be provided for exported fuels as, under the Paris Agreement, countries are responsible only for emissions within their own borders.</p> <p>An alternative way to price carbon emissions is through emission-trading systems in which firms are required to acquire allowances to cover their emissions, the government controls the total supply of allowances, and trading of allowances among firms establishes an emission price. To date, trading systems have been mostly limited to power generators and large industry, however, which reduces their CO2&nbsp;reduction benefits by 20&ndash;50 percent across different countries compared with more comprehensive pricing. It also limits potential revenues from auctioning allowances (similarly carbon taxes, like other types of taxes, often include exemptions). And although trading systems provide more certainty in respect to future emissions, they provide less certainty regarding emission prices, which might deter clean-technology investment. They also require new administration to monitor emissions and trading markets and significant numbers of participating firms, which may preclude their application in small or capacity-constrained countries.</p> <p>Although nearly 60 carbon tax and trading systems are in operation at the national, subnational, and regional levels in various countries, the average price of emissions worldwide is only $2 a ton&mdash;a small fraction of what is needed. This underscores the political difficulty of ambitious pricing. Where carbon pricing is politically constrained, policymakers could reinforce it with other approaches that do not impose a new tax burden on energy and therefore avert large increases in energy prices.</p> <p>A more traditional approach would be to use regulations to control things like products&rsquo; energy efficiency or power generators&rsquo; emission rates. In fact, a comprehensive package of regulations could mimic many, though not all, of the behavioral responses resulting from carbon pricing: regulations cannot encourage people to drive less or turn down the air conditioner, for example. Regulations also tend to be inflexible and difficult to coordinate cost-effectively across sectors and firms.</p> <p>A more promising and novel alternative to regulations is revenue-neutral &ldquo;feebates,&rdquo; which provide a sliding scale of fees for products or activities with above-average emissions intensity and rebates for those with below-average intensity. If feebates were applied to power generators, for example, producers would be paying a tax in proportion to their electricity output times the difference between their CO2&nbsp;emission rate per kilowatt hour of generation and the industry-wide average emission rate.</p> <p>&nbsp;</p> <h6>Advancing policy</h6> <p>&nbsp;</p> <p>Previous experiences with carbon pricing and broader energy-pricing reform across many countries suggest some strategies for enhancing their acceptability. For example, pricing can be phased in progressively to allow businesses and households time to adjust. And an up-front package of targeted assistance, which need use only a minor fraction of the carbon-pricing revenues, can be provided for vulnerable households, firms, and communities through, for example, stronger social safety nets and worker assistance programs.</p> <p>Especially important is to use the bulk of the revenues from carbon pricing transparently, equitably, and productively. A $70 a ton carbon tax in Canada and the United States and a $35 a ton tax in China and India would impose, through their impact on the price of energy and general consumer goods, extra bills for the average household of about 2 percent of their consumption in 2030. But if, for example, transfer payments were used to compensate the bottom 40 percent of households for the burden of higher prices, and the remaining revenue (about 70 percent) was used to benefit the country&rsquo;s economy through broad income tax reductions or increases in productive investment, then the bottom 40 percent of poor households in all four countries would be better off overall, while the average overall burden on higher-income households would be pretty modest, at about 1-2 percent.</p> <p>By comparison, a package of feebates designed to deliver the same economy-wide emissions reductions as the tax would impose a burden on all households, but this burden would typically amount to less than 1 percent of consumption. In short, carbon mitigation policies need not impose heavy burdens on broad household groups. Communicating this message clearly to the public may help lessen public opposition to reform.</p> <p>At the international level, a carbon price floor arrangement among heavily emitting countries could strengthen and reinforce the Paris Agreement mitigation process. Such an arrangement would guarantee a minimum level of effort among participants and provide some reassurance against losses in international competitiveness. Coordination in regard to price floors rather than price levels would allow countries to exceed the floors, if necessary, to meet their Paris Agreement mitigation pledges. And the floors could be designed to accommodate carbon taxes and emission-trading systems as well as other approaches like feebates that achieve the same emission outcome as would have occurred under the floor price.</p> <p>There are some monitoring challenges&mdash;for example, countries would need to agree on procedures to account for possible exemptions in carbon-pricing schemes and changes in preexisting energy taxes that might offset or enhance carbon pricing&rsquo;s effectiveness. But these technical challenges should be manageable.</p> <p>Given their lower per capita income and smaller contribution to historical atmospheric greenhouse gas accumulations, a case can be made for emerging market economies to have a lower price floor requirement than advanced economies. For illustration, if advanced and developing G20 economies were subject to carbon floor prices of $70 and $35 a ton of CO2, respectively, in 2030, mitigation effort would be well over twice as much as reductions implied by meeting current mitigation pledges. To reduce emissions to a level consistent with a 2˚C target, however, additional measures&mdash;equivalent to a global average carbon price of $75 a ton&mdash;would still be needed.</p> <p>&nbsp;</p> <h6>Reasons for optimism?</h6> <p>&nbsp;</p> <p>Just three countries&mdash;China, India, and the United States&mdash;account for about 80 percent of the low-cost mitigation opportunities across G20 countries, so a pricing arrangement among these three countries alone would be a huge step forward and should catalyze action elsewhere. That may seem wishful thinking right now&mdash;for example, the United States is set to withdraw from the Paris Agreement in 2020; coal is entrenched in India because of history, large reserves, and existing infrastructure; and China&rsquo;s nationwide trading system, slated for introduction in 2020, will likely have limited coverage and ambition.</p> <p>Nonetheless, there are some grounds for optimism. For example, fiscal consolidation measures will likely be needed at some point in the United States given the longer-term budget outlook, and carbon taxation may be easier to stomach than raising taxes on businesses and households or cutting entitlements.</p> <p>More immediately, there is much debate (in the United States and elsewhere) about the possibility of a Green New Deal to rapidly decarbonize economies, and carbon pricing could play a pivotal role in that. Carbon pricing is in China and India&rsquo;s interests when the benefits from reduced air pollution mortality are considered: a $35 a ton carbon tax in 2030 would save an estimated 300,000 premature deaths a year in China and an estimated 170,000 in India. And it is in all countries&rsquo; interests to see effective mitigation at the international level to stabilize the global climate system, avoid climate-related damages at the domestic level, and safeguard the environment for future generations.</p> <p><a name="authors"></a></p> <p><img alt="" src="https://www.imf.org/-/media/Images/IMF/FANDD/authors/parry-300.ashx?h=300&amp;w=300&amp;la=en" /></p> <p><strong>IAN PARRY</strong>&nbsp;is the principal environmental fiscal policy expert in the IMF&rsquo;s Fiscal Affairs Department.</p> None finance&development, price, pollution, carbon tax, price on carbon, fossil fuels, emission-trading systems, carbon pricing, a carbon price floor https://www.imf.org/en/Publications/fandd/issues/2019/12/the-case-for-carbon-taxation-and-putting-a-price-on-pollution-parry

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="48232" _msttexthash="87957285">Le cours interactif en ligne vous présente les éléments de base de la conception et de l’exécution d’une taxe sur le carbone. Le cours est développé par le Partnership for Market Readiness (PMR), et en collaboration avec Climate Focus, la O’Neil School of Public and Environmental Affairs (Indiana University).</p> <h2 _msthash="48233" _msttexthash="79781">Sujets</h2> <p _msthash="48234" _msttexthash="971984">Objectifs de développement durable</p> <p><a _msthash="48235" _msttexthash="387192" href="https://www.unsdglearn.org/courses/?_sfm_sdg=19">Action pour le climat</a></p> <p><a _msthash="48236" _msttexthash="1581905" href="https://www.unsdglearn.org/courses/?_sfm_sdg=23">Partenariats pour la réalisation des objectifs</a></p> <p><a _msthash="48237" _msttexthash="1174550" href="https://www.unsdglearn.org/courses/?_sfm_sdg=1687">Partenariats pour les objectifs - Finance</a></p> <p _msthash="48238" _msttexthash="59501">Objet</p> <p><a _msthash="48239" _msttexthash="455325" href="https://www.unsdglearn.org/courses/?_sf_s=Climate+change">Changement climatique</a></p> <p _msthash="48240" _msttexthash="152035">Mots-clés</p> <p><a _msthash="48241" _msttexthash="350142" href="https://www.unsdglearn.org/courses/?_sf_s=carbon+taxation">Taxation du carbone</a></p> <p><a _msthash="48242" _msttexthash="458237" href="https://www.unsdglearn.org/courses/?_sf_s=climate+change">changement climatique</a></p> <h2 _msthash="48243" _msttexthash="335478">À propos de ce cours</h2> <p _msthash="48244" _msttexthash="164097895">Au cours des dernières années, on a assisté à un regain d’intérêt croissant pour les instruments de politique qui mettent un prix sur les émissions de gaz à effet de serre (GES) grâce à l’adoption de taxes sur le carbone. Environ la moitié des contributions déterminées au niveau national (CDN) soumises par les gouvernements dans le cadre de l’Accord de Paris mentionnent la tarification du carbone comme un outil rentable pour atteindre les objectifs climatiques.</p> <p _msthash="48245" _msttexthash="267207096">À mesure que les systèmes de tarification se multiplient, ils deviennent de plus en plus variés. Aujourd’hui, les taxes sur le carbone couvrent un large éventail de secteurs et comportent des caractéristiques nouvelles, démontrant leur capacité à s’adapter à divers objectifs politiques et contextes nationaux. La polyvalence des taxes sur le carbone signifie également que les décideurs ont besoin d’une image claire des options disponibles et de la façon dont ces options correspondent au contexte et à l’objectif de la juridiction.</p> <p _msthash="48246" _msttexthash="265808790">Pour répondre aux besoins des décideurs en matière de connaissances et de compétences, le Partenariat pour la préparation au marché (PMR) et l’Institut des Nations Unies pour la formation et la recherche (UNITAR) ont mis au point conjointement une méthodologie d’apprentissage mixte comprenant un enseignement en ligne et en face à face. L’objectif global de la formation est de renforcer les capacités des décideurs en matière de tarification du carbone. La formation vise à aider le public cible à concevoir et à mettre en œuvre une taxe qui convient le mieux à ses besoins, circonstances et objectifs spécifiques.</p> <p _msthash="48247" _msttexthash="133488290">S’appuyant sur le Guide de la taxe sur le carbone : Guide à l’intention des décideurs<a _istranslated="1" href="https://olc.worldbank.org/facilitated/link/0000046197#" title="Partnership for Market Readiness, 2017, Carbon Tax Guide: A Handbook for Policy Makers.">1</a>, cette expérience d’apprentissage vise à familiariser les utilisateurs avec les concepts de base, la terminologie et les données empiriques concernant la taxation du carbone. Bien que le cours soit de nature introductive, les apprenants bénéficieront grandement d’une compréhension décente préexistante de:</p> <ul> <li _msthash="48248" _msttexthash="47557419">Le fonctionnement des économies de marché, y compris les concepts de base tels que l’action rationnelle, l’influence des prix sur l’offre et la demande, et les investissements</li> <li _msthash="48249" _msttexthash="21390499">Le rôle des politiques publiques dans l’élaboration des résultats économiques, sociaux et environnementaux et la réalisation des engagements internationaux et nationaux</li> </ul> <p _msthash="48250" _msttexthash="16494218">Ces connaissances préexistantes ne sont pas une condition préalable pour suivre le cours. Vous êtes invité à vous inscrire même si vous pensez être nouveau sur le sujet.</p> <h2 _msthash="48251" _msttexthash="175149">Public cible</h2> <p _msthash="48252" _msttexthash="30178785">Le cours en ligne fournit des informations claires, concises et à jour à toute personne intéressée à acquérir une solide compréhension de la fiscalité du carbone. Le cours devrait intéresser particulièrement les publics suivants:</p> <ul> <li _msthash="48253" _msttexthash="15085590">Les parties prenantes qui souhaitent suivre le discours mondial sur la taxation du carbone ou qui participent à la conception et à la mise en œuvre des taxes carbone</li> <li _msthash="48254" _msttexthash="6830408">Développeurs de projets de niveau intermédiaire et décideurs tels que des représentants des ministères</li> <li _msthash="48255" _msttexthash="5271760">Experts techniques et praticiens engagés dans des travaux au niveau des pays dans le cadre du PMR</li> </ul> <h2 _msthash="48256" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="48257" _msttexthash="736359">À la fin, vous serez en mesure de:</p> <ul> <li _msthash="48258" _msttexthash="5965128">Décrire comment les taxes sur le carbone contribuent à réduire les émissions de gaz à effet de serre</li> <li _msthash="48259" _msttexthash="11430926">Décrire les considérations clés qui façonnent la décision d’adopter des taxes sur le carbone</li> <li _msthash="48260" _msttexthash="10615527">Résumer les approches utilisées pour déterminer l’assiette et le taux de la taxe sur le carbone</li> <li _msthash="48261" _msttexthash="10702471">Différencier les principaux effets indésirables et les mesures d’atténuation</li> <li _msthash="48262" _msttexthash="4397614">Énumérer les options d’utilisation des recettes</li> </ul> <h2 _msthash="48263" _msttexthash="136071">Offert par</h2> <p><a _msthash="48264" _msttexthash="598507" href="https://www.worldbank.org/">Groupe de la Banque mondiale</a></p> <p><a href="https://www.worldbank.org/"><img alt="" src="./material-2023-07-12trans_files/WB_logo_1-300x292.jpg" style="height:292px; width:300px"/></a></p> <p><a _msthash="48265" _msttexthash="4878757" href="https://olc.worldbank.org/">Groupe de la Banque mondiale – Open Learning Campus</a></p> <p><a href="https://olc.worldbank.org/"><img alt="" src="./material-2023-07-12trans_files/WB-OLC1-300x279.jpg" style="height:279px; width:300px"/></a></p> <p>The interactive online course takes you through the basic building blocks of how to design and run a carbon tax. The course is developed by the Partnership for Market Readiness (PMR), and in collaboration with Climate Focus, the O&rsquo;Neil School of Public and Environmental Affairs (Indiana University).</p> <h2>Topics</h2> <p>Sustainable Development Goals</p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=19">Climate action</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=23">Partnerships for the goals</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sfm_sdg=1687">Partnerships for the goals - Finance</a></p> <p>Subject</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=Climate+change">Climate change</a></p> <p>Keywords</p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=carbon+taxation">carbon taxation</a></p> <p><a href="https://www.unsdglearn.org/courses/?_sf_s=climate+change">climate change</a></p> <h2>About this course</h2> <p>Recent years have seen renewed and growing interest in policy instruments that put a price on greenhouse gas (GHG) emissions through the adoption of carbon taxes. About half of the Nationally Determined Contributions (NDCs) submitted by governments under the Paris Agreement mention carbon pricing as a cost-effective tool to meet climate targets.</p> <p>As pricing schemes multiply they become increasingly varied. Today, carbon taxes cover a broad range of sectors and include novel features, demonstrating their ability to adapt to varying policy goals and national contexts. The versatility of carbon taxes also means that policy makers need a clear picture of the available options and how those options fit with the jurisdiction&rsquo;s context and objective.</p> <p>Responding to the knowledge and skills needs of policy makers, the Partnership for Market Readiness (PMR) and United Nations Institute for Training and Research (UNITAR) jointly developed a blended learning methodology comprising online and face-to-face instruction. The overall goal of the training is to build and strengthen capacities of policy makers in relation to carbon pricing. The training seeks to support the target audience in designing and implementing a tax that is best suited to their specific needs, circumstances, and objectives.</p> <p>Building upon the Carbon Tax Guide: A Handbook for Policy Makers<a href="https://olc.worldbank.org/facilitated/link/0000046197#" title="Partnership for Market Readiness, 2017, Carbon Tax Guide: A Handbook for Policy Makers.">1</a>, this learning experience aims to familiarize users with basic concepts, terminology and empirical evidence regarding carbon taxation. While the course is introductory in nature, learners will benefit greatly from a pre-existing, decent understanding of:</p> <ul> <li>The functioning of market economies, including basic concepts such as rational agency, the influence of prices on supply and demand, and investments</li> <li>The role of public policy in shaping economic, social and environmental outcomes and achieving international and national commitments</li> </ul> <p>This pre-existing knowledge is not a prerequisite to take the course. You are invited to enroll even if you believe you&rsquo;re new to the topic.</p> <h2>Target audience</h2> <p>The online course provides clear, concise and up-to-date information for anybody interested in building a solid understanding of carbon taxation. The course should be of particular interest to the following audiences:</p> <ul> <li>Stakeholders who wish to follow the global discourse on carbon taxation or who are involved in designing and implementing carbon taxes</li> <li>Mid-level project developers and policy makers such as representatives from Ministries</li> <li>Technical experts and practitioners engaged in country-level work within the PMR</li> </ul> <h2>Learning objectives</h2> <p>Upon completion, you will be able to:</p> <ul> <li>Describe how carbon taxes work in reducing greenhouse gas emissions</li> <li>Outline key considerations that shape the decision to adopt carbon taxes</li> <li>Summarize approaches for determining the carbon tax base and rate</li> <li>Differentiate main undesirable effects and mitigation measures</li> <li>List options for revenue use</li> </ul> <h2>Offered by</h2> <p><a href="https://www.worldbank.org/">World Bank Group</a></p> <p><a href="https://www.worldbank.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2019/11/WB_logo_1-300x292.jpg" style="height:292px; width:300px" /></a></p> <p><a href="https://olc.worldbank.org/">World Bank Group &ndash; Open Learning Campus</a></p> <p><a href="https://olc.worldbank.org/"><img alt="" src="https://www.unsdglearn.org/wp-content/uploads/2020/05/WB-OLC1-300x279.jpg" style="height:279px; width:300px" /></a></p> None carbon trading, carbon market, climate change, price formation, regulatory framework, potential carbon trading, carbon offsets, SDG 13, SDG 17, https://www.unsdglearn.org/courses/e-course-on-carbon-taxation/

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends low databandwith publication high language proficiency None all <h2 _msthash="48184" _msttexthash="4091334">Conception de la tarification du carbone : efficacité, efficience et faisabilité</h2> <h3 _msthash="48185" _msttexthash="3230188">Une perspective d’investissement</h3> <p _msthash="48186" _msttexthash="1377266787">La tarification du carbone aide les pays à orienter leurs économies vers et le long d’une trajectoire de croissance neutre en carbone. Le présent document examine comment la conception des instruments de tarification du carbone influe sur leur efficacité, leur efficience et leur faisabilité. Les choix de conception sont importants à la fois pour les taxes et les systèmes d’échange de quotas d’émission (SEQE). Compte tenu du rôle de la stabilité des prix du carbone pour les investissements propres, le document montre comment la volatilité des prix du carbone peut amener les investisseurs peu enclins à prendre des risques à renoncer à des investissements propres qu’ils auraient entrepris avec des prix plus stables. Le document évalue ensuite l’efficacité et l’efficience des instruments politiques visant à stabiliser les prix du carbone dans les ETS, qui ont tendance à produire des prix du carbone plus volatils que les taxes. Le document analyse le prix de réserve aux enchères en Californie, le soutien du prix du carbone au Royaume-Uni et la réserve de stabilité du marché dans le SCEQE. En ce qui concerne la faisabilité, le document examine l’assiette fiscale (ou les émissions), la façon dont l’utilisation des recettes peut influer sur le soutien des ménages et des entreprises, et les choix administratifs.</p> <p><a _msthash="48187" _msttexthash="61581" href="https://www.oecd-ilibrary.org/taxation/carbon-pricing-design-effectiveness-efficiency-and-feasibility_91ad6a1e-en#"> Moins</a></p> <p><strong _msthash="48188" _msttexthash="93132">Anglais</strong></p> <ul> <li _msthash="48189" _msttexthash="1397058"><a _istranslated="1" href="https://www.oecd-ilibrary.org/taxation/carbon-pricing-design-effectiveness-efficiency-and-feasibility_91ad6a1e-en#">En savoir plus sur</a> <img _istranslated="1" _mstalt="142935" alt="arrow down" src="./material-2023-07-12trans_files/arrow-down.png"/>la liste déroulante Toggle</li> </ul> <p _msthash="48190" _msttexthash="1082064763">JEL : Q52 : Économie de l’agriculture et des ressources naturelles; Economie environnementale et écologique / Economie de l’environnement / Adoption et coûts du contrôle de la pollution; les effets distributifs; les effets sur l’emploi; H32: Economie publique / Politiques fiscales et comportement des agents économiques / Politiques fiscales et comportement des agents économiques: Firm; D40: Microéconomie / Structure du marché, tarification et conception / Structure du marché, tarification et conception: général; H23: Economie publique / Fiscalité, subventions et recettes / Fiscalité et subventions: externalités; Effets redistributifs; les taxes et subventions environnementales; G11 : Économie financière / Marchés financiers généraux / Choix de portefeuille; les décisions d’investissement; Q54 : Économie de l’agriculture et des ressources naturelles; Economie environnementale et écologique / Economie de l’environnement / Climat; les catastrophes naturelles et leur gestion; Réchauffement climatique; H21: Economie publique / Fiscalité, subventions et recettes / Fiscalité et subventions: efficience; une fiscalité optimale; D04: Microéconomie / Général / Politique microéconomique: formulation, mise en œuvre et évaluation</p> <ul> <li _msthash="48191" _msttexthash="438685">Cliquez pour accéder :</li> <li> <p><a _msthash="48192" _msttexthash="865540" href="https://www.oecd-ilibrary.org/deliver/91ad6a1e-en.pdf?itemId=%2Fcontent%2Fpaper%2F91ad6a1e-en&amp;mimeType=pdf" target="_blank">Cliquez pour télécharger PDF - 1.15MB</a></p> <a _msthash="48193" _msttexthash="29562" href="https://www.oecd-ilibrary.org/deliver/91ad6a1e-en.pdf?itemId=%2Fcontent%2Fpaper%2F91ad6a1e-en&amp;mimeType=pdf" target="_blank">.PDF</a></li> </ul> <p> </p> <h2>Carbon pricing design: Effectiveness, efficiency and feasibility</h2> <h3>An investment perspective</h3> <p>Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both for taxes and Emissions Trading Systems (ETSs). Considering the role of carbon price stability for clean investment, the paper shows how volatile carbon prices can cause risk-averse investors to forego clean investment that they would have undertaken with more stable prices. The paper then evaluates the effectiveness and efficiency of policy instruments to stabilise carbon prices in ETSs, which tend to produce more volatile carbon prices than taxes. The paper analyses the auction reserve price in California, the carbon price support in the UK, and the market stability reserve in the EU ETS. Considering feasibility, the paper discusses the tax (or emissions) base, how revenue use can affect support from households and firms, and administrative choices.</p> <p><a href="https://www.oecd-ilibrary.org/taxation/carbon-pricing-design-effectiveness-efficiency-and-feasibility_91ad6a1e-en#">&nbsp;Less</a></p> <p><strong>English</strong></p> <ul> <li><a href="https://www.oecd-ilibrary.org/taxation/carbon-pricing-design-effectiveness-efficiency-and-feasibility_91ad6a1e-en#">More On</a>&nbsp;<img alt="arrow down" src="https://www.oecd-ilibrary.org/images/instance/arrow-down.png" />Toggle Dropdown</li> </ul> <p>JEL:&nbsp;Q52: Agricultural and Natural Resource Economics; Environmental and Ecological Economics / Environmental Economics / Pollution Control Adoption and Costs; Distributional Effects; Employment Effects; H32: Public Economics / Fiscal Policies and Behavior of Economic Agents / Fiscal Policies and Behavior of Economic Agents: Firm; D40: Microeconomics / Market Structure, Pricing, and Design / Market Structure, Pricing, and Design: General; H23: Public Economics / Taxation, Subsidies, and Revenue / Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies; G11: Financial Economics / General Financial Markets / Portfolio Choice; Investment Decisions; Q54: Agricultural and Natural Resource Economics; Environmental and Ecological Economics / Environmental Economics / Climate; Natural Disasters and Their Management; Global Warming; H21: Public Economics / Taxation, Subsidies, and Revenue / Taxation and Subsidies: Efficiency; Optimal Taxation; D04: Microeconomics / General / Microeconomic Policy: Formulation, Implementation, and Evaluation</p> <ul> <li>Click to access:</li> <li> <p><a href="https://www.oecd-ilibrary.org/deliver/91ad6a1e-en.pdf?itemId=%2Fcontent%2Fpaper%2F91ad6a1e-en&amp;mimeType=pdf" target="_blank">Click to download PDF&nbsp;- 1.15MB</a></p> <a href="https://www.oecd-ilibrary.org/deliver/91ad6a1e-en.pdf?itemId=%2Fcontent%2Fpaper%2F91ad6a1e-en&amp;mimeType=pdf" target="_blank">PDF</a></li> </ul> <p>&nbsp;</p> None OECD, carbon trading, emissions trading, CO2, transforming energy, economic growth, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.oecd-ilibrary.org/taxation/carbon-pricing-design-effectiveness-efficiency-and-feasibility_91ad6a1e-en

environmental / carbon taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights low databandwith publication high language proficiency None all <p _msthash="48084" _msttexthash="79547">BRIEFING</p> <h1 _msthash="48085" _msttexthash="5367570">Le rôle de la fiscalité (environnementale) dans le soutien aux transitions vers la durabilité</h1> <ul> <li><a _msthash="48086" _msttexthash="29562" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/download.pdf" rel="#pb_1" title="Download as PDF"> .PDF</a></li> </ul> <p _msthash="48087" _msttexthash="1723085">Publié 07 févr. 2022 Dernière modification 10 juin 2022 </p> <p _msthash="48088" _msttexthash="252655">29 min de lecture </p> <p _msthash="48089" _msttexthash="885183">Photo: © Ibrahim Boran sur Unsplash</p> <p _msthash="48090" _msttexthash="667140591">Cette note d’information examine le rôle des taxes environnementales sous deux angles. Premièrement, il analyse les tendances passées et actuelles des impôts dans leur capacité à générer des recettes, et leur utilisation comme base pour des programmes de réforme visant à déplacer les impôts du travail et du capital vers l’utilisation des ressources et la pollution de l’environnement. Deuxièmement, il examine le potentiel de génération de recettes provenant des taxes sur l’énergie et de la tarification du carbone au cours de la prochaine décennie et leur rôle dans la réalisation de l’objectif de l’UE d’être neutre pour le climat d’ici 2050, ainsi que les implications de cela pour les programmes de transfert d’impôts.</p> <h2 _msthash="48091" _msttexthash="234026">Messages clés</h2> <ul> <li _msthash="48092" _msttexthash="249210741">Les recettes provenant des taxes environnementales pourraient soutenir la transition vers une économie neutre pour le climat d’ici à 2050 et la réalisation des objectifs du pacte vert pour l’Europe, parvenir à une réduction nette des émissions de gaz à effet de serre de 55 % d’ici 2030. Compte tenu du vieillissement de la population européenne et de ses implications pour les recettes fiscales du travail et les coûts du système de protection sociale, les arguments en faveur des taxes environnementales n’ont jamais été aussi forts.</li> <li _msthash="48093" _msttexthash="128787100">Malgré les appels en faveur d’une augmentation des taxes environnementales aux niveaux national, européen et mondial, la mise en œuvre a été très lente. Dans l’UE, les taxes environnementales représentent 5,9 % du total des taxes, contre 6,6 % il y a près de 20 ans. Cela varie toutefois considérablement d’un pays à l’autre.</li> <li _msthash="48094" _msttexthash="31138341">Le pacte vert pour l’Europe reconnaît le rôle crucial de la fiscalité dans la transition vers une économie plus verte et plus durable, ce qui pourrait conduire à la mise en œuvre de taxes environnementales dans les années à venir.</li> <li _msthash="48095" _msttexthash="35796189">Les mesures de tarification du carbone sont des éléments essentiels du pacte vert pour l’Europe ainsi que du paquet « Fit for 55 » de la Commission européenne, qui soutient la transition vers une économie neutre pour le climat.</li> <li _msthash="48096" _msttexthash="98805226">La modification et la révision des systèmes actuels de taxation de l’énergie et de tarification du carbone de l’UE, y compris du système d’échange de quotas d’émission de l’UE, entraîneront également une augmentation des recettes au cours de la prochaine décennie.</li> <li _msthash="48097" _msttexthash="143821080">Cependant, la décarbonisation de l’économie européenne érodera inévitablement l’assiette fiscale, car les systèmes actuels de taxation de l’énergie et de tarification du carbone reposent fortement sur des produits énergétiques non renouvelables. Il sera essentiel de trouver le juste équilibre entre la réalisation des objectifs de transition et le maintien de la stabilité des recettes, et de pérenniser les systèmes fiscaux avec de nouvelles sources de recettes.</li> <li _msthash="48098" _msttexthash="234471965">L’idée de longue date de transférer les taxes du travail vers l’environnement à l’appui des objectifs de durabilité n’a en grande partie pas été réalisée. L’UE étant confrontée à de multiples pressions budgétaires au cours des prochaines décennies, l’idée pourrait être reformulée sous la forme d’une réforme fiscale durable, englobant les impôts provenant d’autres sources de revenus, par exemple les transactions financières, la terre, la richesse.</li> </ul> <p _msthash="48099" _msttexthash="111854626">Dans le monde entier, on comprend de plus en plus que les systèmes fiscaux actuels doivent être révisés et modernisés pour faire face aux défis environnementaux, sociaux et économiques actuels. Ces défis comprennent la transition technologique, les changements démographiques, la montée des inégalités et la triple crise environnementale: le changement climatique, la perte de biodiversité et la surconsommation des ressources naturelles (<a _istranslated="1" href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">AEE, 2020</a>; OCDE, 2020a).</p> <p _msthash="48100" _msttexthash="1174746872">En outre, la crise économique et financière de 2008-2009 et les implications budgétaires de la pandémie de COVID-19 ont clairement montré que la viabilité budgétaire – entendue comme la « solvabilité » du secteur public – est essentielle pour aborder de multiples aspects de la transition. Elle influence la capacité de l’UE et de ses voisins à financer des investissements dans les transitions et à maintenir la prospérité et la justice sociale, tout en maintenant la résilience du système économique (<a _istranslated="1" href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">AEE, 2020</a>; OCDE, 2020a). Par conséquent, il semble utile et approprié d’étudier l’aspect fiscal global des régimes fiscaux relatifs aux recettes, en mettant particulièrement l’accent sur les tendances passées et les perspectives d’avenir des taxes environnementales et des systèmes d’échange de droits d’émission. Si les gouvernements ne sont pas en mesure d’allouer des ressources financières aux investissements publics, qui sont inconditionnellement nécessaires au processus de transition, et aux dépenses sociales pour le bien-être de leurs citoyens, ils échoueront dans leurs objectifs politiques principaux.</p> <p _msthash="48101" _msttexthash="97760364">Les grandes lignes de ce à quoi pourrait ressembler un système budgétaire à l’épreuve du temps sont également examinées dans le contexte de la dépendance de l’économie à la croissance, en particulier si et comment l’État-providence actuel peut être financé dans un environnement post-croissance (<a _istranslated="1" href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">AEE, 2020</a> ; Walker et coll., 2021).</p> <p _msthash="48102" _msttexthash="336389495">Un système fiscal est nécessaire pour soutenir les systèmes de protection sociale et contribuer également au financement des objectifs du pacte vert pour l’Europe (CE, 2019). L’UE s’est dotée d’objectifs ambitieux en matière d’environnement et de climat et d’instruments économiques, tels que des taxes environnementales et des systèmes d’échange, qui peuvent soutenir le processus de transition. La tarification du carbone, par exemple, est un élément crucial du débat actuel sur la décarbonisation en Europe, comme le souligne le paquet « Fit for 55 » présenté par la Commission européenne en juillet 2021.</p> <p _msthash="48103" _msttexthash="1543237800">Du point de vue des recettes, il est essentiel d’explorer la fiscalité environnementale parallèlement aux subventions environnementales, car ces dernières peuvent également être utiles pour le processus de transition. Toutefois, de nombreuses subventions sont préjudiciables à l’environnement et ont été jugées économiquement inefficaces et faussent les échanges, ce qui entrave l’efficacité des taxes environnementales et des systèmes d’échange de droits d’émission. En outre, les subventions préjudiciables à l’environnement s’accompagnent d’une charge fiscale: elles affectent le budget public parce que les réductions d’impôts pour des activités ou des produits économiques spécifiques, qui sont nombreuses dans le domaine de la taxation de l’énergie, entraînent une baisse des recettes fiscales globales. L’octroi de subventions est également pertinent en termes de dépenses, car les subventions peuvent entraîner une diminution des fonds disponibles pour les dépenses consacrées à d’autres services publics et peuvent également contrecarrer les mesures politiques visant à réduire la pollution de l’environnement ou à accroître l’utilisation des ressources.</p> <p _msthash="48104" _msttexthash="831584897">Il n’est donc pas surprenant que de nombreuses tentatives aient été faites aux niveaux mondial, européen et national pour éliminer progressivement les subventions préjudiciables à l’environnement. Le succès de ces tentatives a été plutôt modeste, car un défi récurrent consiste à convenir d’un critère commun pour définir une subvention nuisible à l’environnement <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn1" id="ref1">[1].</a> La suppression progressive des subventions préjudiciables à l’environnement est également incluse dans la proposition de huitième programme d’action pour l’environnement (CE, 2020 bis) et dans le pacte vert pour l’Europe (CE, 2019) et soulignée dans le rapport de la CE sur l’état de l’union de l’énergie 2021 <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn2" id="ref2">[2],</a> bien que la nécessité d’envisager une transition socialement équitable soit également soulignée.</p> <p _msthash="48105" _msttexthash="867042631">Les recettes provenant des taxes environnementales constituent également le fondement des politiques de transfert fiscal, communément appelées réforme fiscale environnementale. Cela concerne les changements dans les systèmes fiscaux nationaux, où la source des recettes générées par les impôts passe de fonctions économiques, parfois appelées « biens », telles que le travail (impôt sur le revenu des personnes physiques), à des activités qui entraînent une pollution de l’environnement et un changement climatique, parfois appelées « mauvais », souvent de manière neutre sur le plan des recettes (<a _istranslated="1" href="https://www.eea.europa.eu/publications/technical_report_2005_8" target="_self" title="">AEE, 2005</a>). De telles politiques de transfert fiscal continuent d’être promues par les décideurs politiques, plus récemment par la Commission européenne dans le cadre du pacte vert pour l’Europe: « [D]ans le cadre national, le pacte vert pour l’Europe créera le contexte de réformes fiscales à large assise, en supprimant les subventions aux combustibles fossiles, en transférant la charge fiscale du travail vers la pollution et en tenant compte des considérations sociales » (CE, 2019).</p> <p _msthash="48106" _msttexthash="131310725">Bien que la composition globale des recettes fiscales dans l’UE soit restée relativement stable au cours des deux dernières décennies, les grandes tendances telles que le changement climatique et la transformation numérique du marché du travail sont susceptibles d’avoir une incidence sur le futur bouquet fiscal dans les États membres de l’UE (<a _istranslated="1" href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">AEE, 2020</a>; OCDE, 2020b, 2021).</p> <h3><strong _msthash="48107" _msttexthash="1834950">Évolution des recettes fiscales environnementales</strong></h3> <p _msthash="48108" _msttexthash="595024443">Lorsque l’on étudie les tendances en matière de génération de recettes fiscales environnementales au cours des deux dernières décennies, on observe une image diversifiée en Europe. Au niveau des 27 États membres de l’UE (UE-27), les recettes fiscales environnementales ont augmenté de 18 %, passant de 253 milliards d’euros en 2002 à 298 milliards d’euros en 2019 <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn3" id="ref3">[3].</a> Toutefois, cette croissance a été inférieure à l’augmentation du PIB (26 %) et des recettes fiscales totales (31 %). Les recettes ont augmenté dans la plupart des États membres de l’UE. Par exemple, ils ont plus que doublé en Bulgarie, en Estonie, en Lettonie, en Pologne et en Slovaquie entre 2002 et 2019. En revanche, le chiffre d’affaires a diminué d’environ 5 à 15 % au Danemark, en Allemagne, en Norvège et au Portugal.</p> <p _msthash="48109" _msttexthash="216172450">La figure 1 présente une présentation plus perspicace des tendances des recettes fiscales liées à l’environnement. Ici, les recettes provenant des écotaxes sont exprimées en pourcentage du total des recettes fiscales, y compris les cotisations sociales. Au niveau de l’UE-27, la part a légèrement diminué dans l’ensemble, passant de 6,6 % en 2002 à 5,9 % en 2019, les tendances variant d’un pays à l’autre.</p> <h4><strong _msthash="48110" _msttexthash="42966053">Graphique 1: Évolution des recettes fiscales environnementales dans l’UE-27, les États membres de l’UE et la Norvège (2002-2019) (exprimée en pourcentage du total des recettes fiscales, y compris les cotisations sociales)</strong></h4> <p _msthash="48111" _msttexthash="21463832">Entre 2002 et 2019, certains pays ont augmenté leur part des recettes fiscales environnementales, tandis que d’autres ont connu une baisse.</p> <p><img alt="" src="./material-2023-07-12trans_files/FIG1-143777-Trend-environmental-v3.eps.75dpi.png" title=""/></p> <p _msthash="48112" _msttexthash="19232772"><strong _istranslated="1">Source</strong>: Eurostat (<a _istranslated="1" href="https://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=env_ac_tax&amp;lang=en">https://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=env_ac_tax&amp;lang=en</a>)<br _istranslated="1"/> <strong _istranslated="1"><a _istranslated="1" href="https://www.eea.europa.eu/data-and-maps/figures/positive-and-negative-trends-in" target="_self" title="">Plus d’infos ici...</a></strong></p> <p _msthash="48113" _msttexthash="23312705">Les contributions des taxes environnementales au financement des budgets des pays présentent également de grandes disparités, allant de 4,5 % en Allemagne et au Luxembourg à environ 10 % en Grèce et en Bulgarie.</p> <p _msthash="48114" _msttexthash="682673069">Le graphique 2 illustre les taux de croissance annuels moyens de deux indicateurs (recettes fiscales environnementales et de travail) pour les 27 États membres de l’UE et la Norvège entre 2002 et 2019. Cette présentation géographique montre que, dans 12 États membres, la charge fiscale s’est déplacée du travail vers les taxes sur la pollution de l’environnement et l’utilisation des ressources, les recettes fiscales environnementales ayant augmenté davantage que les recettes fiscales sur le travail dans ces États membres (celles illustrées au-dessus de la ligne bleue). Cela peut être considéré comme indiquant une politique de transfert d’impôt. L’inverse est vrai dans les 15 autres États membres de l’UE plus la Norvège, les recettes fiscales environnementales diminuant (dans quatre pays; zone jaune) ou augmentant moins que les recettes fiscales sur le travail <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn4" id="ref4">[4].</a></p> <h4 _msthash="48115" _msttexthash="9707594">Graphique 2. Variation annuelle moyenne des recettes fiscales environnementales et des recettes fiscales du travail entre 2002 et 2019</h4> <p><img alt="" src="./material-2023-07-12trans_files/FIG2-143778-Annual-average.eps.75dpi.png" title=""/></p> <p _msthash="48116" _msttexthash="174399524"><strong _istranslated="1">Source</strong>: Compilation de l’auteur à partir des données d’Eurostat: Recettes fiscales environnementales [env_ac_tax]; Commission européenne: « Tendances de la fiscalité dans l’Union européenne » différentes années <a _istranslated="1" href="https://ec.europa.eu/taxation_customs/taxation-1/economic-analysis-taxation/taxation-trends-european-union_en">https://ec.europa.eu/taxation_customs/taxation-1/economic-analysis-taxation/taxation-trends-european-union_en</a>; et Eurostat: PIB et principales composantes (production, dépenses et recettes) [nama_10_gdp]). <br _istranslated="1"/> <strong _istranslated="1"><a _istranslated="1" href="https://www.eea.europa.eu/data-and-maps/figures/annual-average-change-in-environmental" target="_self" title="">Plus d’infos ici...</a></strong></p> <p _msthash="48117" _msttexthash="545291565">Il convient également de noter que les pays précurseurs en matière de fiscalité environnementale, le Danemark, la Norvège et la Suède, ont tous connu une baisse de la part des recettes fiscales environnementales dans les recettes fiscales totales depuis le début des années 2000. Depuis les années 1990, ces pays ont mis en œuvre le plus grand nombre de taxes environnementales - y compris les taxes sur le CO2 - et, de manière significative, ont indexé leurs taux d’imposition en fonction de l’inflation (<a _istranslated="1" href="https://www.eea.europa.eu/publications/environmental-taxation-and-eu-environmental-policies" target="_self" title="">AEE, 2016</a>). Ces tendances passées devraient être prises en compte lors de l’analyse des options politiques pour les programmes de transfert d’impôts jusqu’en 2050, en particulier pour la seconde moitié de cette période de 30 ans, comme indiqué ci-dessous.</p> <p _msthash="48118" _msttexthash="200818605">. L’intention de modifier le comportement humain n’a pas toujours été un aspect important lors de la conception initiale de nombreuses taxes sur l’énergie. Cet aspect a toutefois été mentionné par la Commission européenne: « Alors que la directive sur la taxation de l’énergie [ETD] est historiquement un instrument permettant aux États membres de collecter des recettes fiscales, l’objectif environnemental de la fiscalité a gagné en pertinence dans le contexte actuel » (CE, 2021b).</p> <p _msthash="48119" _msttexthash="1910808887">La question de savoir si la taxation de l’énergie continuera ou non en tant qu’instrument économique générateur de recettes doit être remise en question de manière critique dans le contexte de l’évaluation de la décarbonation du secteur des transports, essentielle pour parvenir à une Europe neutre pour le climat. Les données montrent que les recettes provenant des taxes sur l’essence en Norvège et au Danemark ont chuté massivement, respectivement de 65 % (prix constants de 2010 en NOK) et de 44 % (prix constants de 2010 DKK), entre 2002 et 2019 (Statistics Norway, 2021a; Statistique Danemark, 2021). Par conséquent, il n’est pas surprenant que les émissions de CO2 des voitures particulières fonctionnant à l’essence et au kérosène aient diminué de 61 % en Norvège, mais que les émissions globales de CO2 des voitures particulières n’aient diminué que de 14 % au cours de cette période (Statistics Norway, 2021b). Les raisons de cette évolution sont nombreuses et peuvent être attribuées au passage des voitures particulières à essence et diesel, ainsi qu’à l’augmentation massive des achats de véhicules électriques ces dernières années. Il est donc peut-être temps de réfléchir et d’évaluer le rôle futur des recettes fiscales environnementales dans les budgets publics, car on peut s’attendre à ce que cette dernière tendance à l’augmentation des véhicules électriques s’accélère.</p> <p _msthash="48120" _msttexthash="1469070265">Il pourrait également être utile d’analyser la tendance des recettes de la taxe sur le carbone en Suède, car la Suède est souvent considérée comme un modèle en termes de tarification du carbone, car elle a le taux de taxe sur le CO2 le plus élevé au monde. Les recettes de la taxe sur le CO2 (en prix constants de 2010 SEK) ont chuté d’environ 17 % entre 2002 et 2019 (Statistics Sweden, 2021). Si l’on inclut les recettes provenant du système d’échange de quotas d’émission (SEQE) de l’UE, les recettes agrégées diminuent d’environ 12 %. Environ 95 % de toutes les émissions suédoises de carbone fossile sont couvertes par les deux systèmes de tarification du carbone (taxation du CO2 et EU ETS) (Government Offices of Sweden, 2021). Le compromis entre l’efficacité des taxes environnementales et la génération de revenus est souligné dans le contexte de la taxation suédoise du carbone par Criqui et al. (2019). Ils expliquent que la faible part de la taxe environnementale en Suède dans les recettes fiscales totales (comme le montre le graphique 1) n’est pas le résultat d’une fiscalité inefficace: « [L]a vérité est le contraire. La taxe [carbone] est efficace depuis longtemps, de sorte que l’assiette fiscale s’est déjà érodée » (Criqui et al., 2019).</p> <h2><strong _msthash="48121" _msttexthash="5914363">Quel est le rôle des recettes fiscales environnementales dans la transition vers la décarbonation ?</strong></h2> <p _msthash="48122" _msttexthash="587411903">Comme indiqué précédemment, les multiples processus de transition ont des répercussions financières pour les contribuables et pour le budget public (<a _istranslated="1" href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">AEE, 2020</a>). Cependant, ne pas passer à la durabilité aurait également des implications budgétaires, c’est-à-dire qu’il y aurait également des coûts d’inaction (voir par exemple Sanderson et O’Neill (2020) et Swiss Re Institute (2021)). En outre, la mise en œuvre généralisée de la tarification du carbone — sous la forme de taxes sur le carbone ou de systèmes d’échange de quotas d’émission — est l’une des mesures politiques jouant un rôle central dans les efforts de décarbonation, y compris dans le paquet « Fit for 55 » de la Commission <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn5" id="ref5">[5].</a></p> <p _msthash="48123" _msttexthash="484566615">L’introduction de tout nouvel instrument économique est jugée susceptible de générer des revenus supplémentaires au fil du temps, en particulier toute politique ambitieuse de tarification du carbone (OCDE, 2021). Par exemple, le Fonds monétaire international (FMI) estime que l’introduction d’un prix du carbone de 50 USD par tonne de CO2 en plus des systèmes existants de tarification de l’énergie et du carbone pourrait générer environ 1 % du PIB en 2030 pour les pays à forte intensité d’émissions et environ 0,5 % dans les États membres de l’UE tels que la France, l’Allemagne et l’Italie (FMI, 2021 ; FMI et OCDE, 2021; Black et coll., 2021) <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn6" id="ref6">[6]</a>.</p> <p _msthash="48124" _msttexthash="198583489">Ces conclusions sont similaires à celles décrites dans les analyses d’impact de la Commission européenne sur les implications budgétaires de la mise en œuvre d’une politique de tarification du carbone plus étendue pour atteindre l’objectif politique d’une réduction de 55 % des gaz à effet de serre (GES) au niveau de l’UE d’ici 2030 (CE, 2020b). La Commission européenne a conclu que:</p> <p _msthash="48125" _msttexthash="147460105">Alors que dans le scénario de référence sur l’énergie, les taxes et les prix du carbone en 2030 augmentent les recettes équivalant à 1,8 % du PIB, dans CPRICE [un scénario de tarification du carbone], cela passe à 2,25 %. L’extension de la tarification du carbone à un plus large éventail de secteurs de l’économie ne devrait donc pas être considérée comme un facteur qui change la donne en termes de structure des finances publiques<a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn7" id="ref7">[7].</a></p> <p _msthash="48126" _msttexthash="134043">CE, 2020b, p.68</p> <p _msthash="48127" _msttexthash="123860841">Pour comprendre ces résultats dans leur contexte, il est essentiel de noter que les recettes provenant de la taxe sur l’énergie et de la tarification du carbone se sont élevées à 1,8 % du PIB dans l’UE-27 en 2019, ce qui illustre une augmentation potentielle d’environ 0,4 point de pourcentage d’ici 2030.</p> <p _msthash="48128" _msttexthash="339621919">Dans le cadre du paquet « Fit for 55 », la Commission européenne a proposé une révision de la directive sur la taxation de l’énergie (DTE) (CE, 2021c). Plusieurs options de révision de la DTE actuelle sont évaluées dans l’analyse d’impact qui l’accompagne, ce qui démontre que les recettes peuvent augmenter à court et à moyen terme (CE, 2021b). Toutefois, d’ici 2035, dernière année du processus d’évaluation, les recettes pour toutes les options devraient être inférieures de 3 % à 33 % aux recettes de 2020 au niveau de l’UE-27 (voir la figure 23 dans EC, 2021b).</p> <p _msthash="48129" _msttexthash="2250699542">L’objectif principal de toute politique de tarification du carbone est de réduire les émissions de carbone, ce qui implique que, si elle est efficace, la consommation de combustibles fossiles diminuera avec le temps. Mais cela signifie également que les recettes provenant des taxes sur l’énergie existantes ou nouvellement introduites et des politiques de tarification du carbone diminueront en raison de l’érosion de l’assiette fiscale à mesure que les politiques fonctionneront efficacement. C’est donc l’effet net global qui est pertinent pour toute analyse significative. L’une des analyses les plus pertinentes et les plus complètes des répercussions budgétaires globales de politiques climatiques et énergétiques strictes a été entreprise par l’Office for Budget Responsibility (OBR) du Royaume-Uni dans son rapport sur les risques budgétaires 2021 (OBR, 2021). Le rapport évalue les coûts de la décarbonisation de l’économie britannique jusqu’à l’exercice 2050/51, y compris les implications fiscales plus larges de la transition vers des émissions nettes nulles. L’analyse de l’OBR projette comment les recettes provenant des taxes environnementales évolueront au cours du processus de transition. Cette analyse est basée sur des scénarios élaborés par le Comité britannique sur le changement climatique (CCC, 2020) et la Banque d’Angleterre (2021). Les principales conclusions de l’analyse des implications des politiques énergétiques et climatiques plus strictes du Royaume-Uni sur les recettes budgétaires sont les suivantes:</p> <ul> <li _msthash="48130" _msttexthash="162600113">Les recettes seront perdues en raison de la décarbonisation de l’économie, des taxes sur les carburants, des droits d’accise sur les véhicules, des taxes sur les passagers aériens, des décharges et des plastiques. On estime que ces taxes environnementales généreront environ 1,6 % du PIB au cours de l’exercice 2025/26, mais diminueront avec le temps et auront complètement disparu d’ici 2050 (Figure 3) <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn8" id="ref8">[8].</a></li> <li _msthash="48131" _msttexthash="276216018">Un prix du carbone sera introduit dans tous les secteurs de l’économie qui ne paient actuellement pas de prix du carbone <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn9" id="ref9">[9].</a> Le prix du carbone entrera en vigueur dans tous les secteurs à partir de 2026/27 avec un prix de départ d’environ 100 GBP par tonne de CO2, puis augmentera d’un taux annuel moyen de 2,6%, pour atteindre 187 GBP par tonne de CO2 en 2050/51 (tous les chiffres sont aux prix de 2019). Des recettes supplémentaires de la taxe carbone seront générées à partir de 2026/27, soit 1,8 % du PIB. Ces recettes devraient ensuite diminuer, atteignant 0,5 % du PIB, car la réduction des émissions ne peut plus être compensée par la hausse assez forte des taux de taxe sur le carbone.</li> </ul> <p _msthash="48132" _msttexthash="438213334">Dans l’ensemble, on prévoit une augmentation massive des recettes fiscales environnementales, causée par l’introduction de la politique de tarification du carbone compensant la perte de recettes provenant des taxes environnementales existantes. Au fil du temps, il ne sera pas possible d’équilibrer la perte de ceux-ci avec les revenus de la taxe sur le carbone en raison des mesures strictes de politique climatique, ce qui aura un effet négatif net. Une petite partie des recettes proviendrait encore des taxes environnementales à la fin de la période. Il convient également de souligner que cette analyse est basée sur le régime de taxation environnementale existant, à l’exception de l’introduction de la taxe carbone en 2026/2027.</p> <h4 _msthash="48133" _msttexthash="5986487">Figure 3 Incidence directe totale sur les recettes de la transition vers des émissions nettes nulles</h4> <p><img alt="" src="./material-2023-07-12trans_files/FIG3-143779-Total-direct-v3.eps.75dpi.png" title=""/></p> <p _msthash="48134" _msttexthash="18005104"><strong _istranslated="1">Source</strong> : RAO (2021) (<a _istranslated="1" href="http://nationalarchives.gov.uk/doc/open-government-licence/version/3/">http://nationalarchives.gov.uk/doc/open-government-licence/version/3/</a>). <br _istranslated="1"/> <strong _istranslated="1"><a _istranslated="1" href="https://www.eea.europa.eu/data-and-maps/figures/total-direct-impact-on-receipts/" target="_self" title="">Plus d’infos ici...</a></strong></p> <p _msthash="48135" _msttexthash="113279803">L’une des différences cruciales entre les études citées est l’horizon temporel. L’étude de l’OBR prévoit les implications fiscales jusqu’en 2050 (transition vers des émissions nettes nulles au Royaume-Uni) et le rapport de la Commission européenne a un horizon temporel jusqu’en 2030 (réduction de 55% des GES).</p> <p _msthash="48136" _msttexthash="1875561376">Toutes ces conclusions démontrent que les défis budgétaires résultent de l’objectif politique conscient de décarbonisation de l’économie, et ces défis sont déclenchés par l’érosion de l’assiette fiscale associée. Une réduction des émissions de GES doit être alignée sur une forte réduction de l’utilisation des carburants énergétiques, qui sont actuellement le plus grand générateur de recettes dans le cadre de la fiscalité environnementale (<a _istranslated="1" href="https://www.eea.europa.eu/publications/environmental-taxation-and-eu-environmental-policies" target="_self" title="">AEE, 2016</a>) <a _istranslated="1" href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn10" id="ref10">[10].</a> Ce défi est également abordé dans le rapport de la Commission européenne sur l’enquête 2020 sur les politiques fiscales dans l’UE (CE, 2020c). Ce rapport met l’accent sur la conception et les principes de systèmes fiscaux équitables et efficaces dans un monde en évolution. Il définit l’expression « recettes fiscales durables » – qui est étroitement liée à la notion de viabilité budgétaire – comme des recettes qui « proviennent d’assiettes fiscales qui n’érodent pas et qui garantissent un financement suffisant pour les dépenses courantes et probablement une augmentation des dépenses à l’avenir » (CE, 2020c). Le rapport clarifie également ce que l’on entend par érosion des assiettes fiscales: « des changements dans la façon dont les gens se déplacent ou chauffent leur maison pourraient entraîner des pertes de revenus drastiques provenant de la taxation de l’énergie » (CE, 2020c).</p> <p _msthash="48137" _msttexthash="1797698721">L’évaluation du potentiel des programmes de transfert d’impôts ne doit pas se concentrer uniquement sur les perspectives à court terme, mais plutôt sur la capacité à atteindre des objectifs politiques à moyen et long terme. En d’autres termes, ces programmes peuvent-ils remplir la condition essentielle de garantir les recettes fiscales durables nécessaires à long terme pour soutenir les programmes de dépenses publiques actuels et futurs dans un monde de transitions multiples, allant de la nécessité de décarboner l’économie à la gestion des défis budgétaires liés au vieillissement et, dans certains États membres de l’UE, à la réduction de la population et aux transitions technologiques (<a _istranslated="1" href="https://www.eea.europa. <p>BRIEFING</p> <h1>The role of (environmental) taxation in supporting sustainability transitions</h1> <ul> <li><a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/download.pdf" rel="#pb_1" title="Download as PDF">&nbsp;PDF</a></li> </ul> <p>Published 07 Feb 2022&nbsp;Last modified 10 Jun 2022&nbsp;</p> <p>29&nbsp;min read&nbsp;</p> <p>Photo: &copy;&nbsp;Ibrahim Boran on Unsplash</p> <p>This briefing looks at the role of environmental taxes through two lenses. First, it analyses past and current trends in taxes in their ability to raise revenues, and their use as a basis for reform programmes that aim to shift taxes from labour and capital to resource use and environmental pollution. Second, it considers the potential for generating revenue from energy taxes and carbon pricing in the coming decade and their role in achieving the EU&rsquo;s aim of being climate neutral by 2050, and the implications of this for tax shifting programmes.</p> <h2>Key messages</h2> <ul> <li>Revenues from environmental taxes could support the transition to a climate-neutral economy by 2050 and achieving the objectives of the European Green Deal reaching a net reduction of greenhouse gas emissions by 55% by 2030. Given Europe&#39;s ageing population and the implications of this for labour tax revenues and welfare system costs, the arguments in favour of environmental taxes have never been stronger.</li> <li>Despite calls for more environmental taxes at the national, European and global levels, implementation has been very slow. In the EU, environmental taxes account for 5.9% of total taxes, less than the 6.6% almost 20 years ago. This varies considerably by country however.</li> <li>The European Green Deal acknowledges the crucial role of taxation in the transition to a greener and more sustainable economy, and this may drive the implementation of environmental taxes in coming years.</li> <li>Carbon pricing measures are essential components of the European Green Deal and also the European Commission&#39;s &lsquo;Fit for 55&rsquo; package, supporting the transition to a climate-neutral economy.</li> <li>The amendment and revision of current EU energy taxation and carbon pricing schemes, including of the EU Emission Trading System, will also lead to higher revenues in the coming decade.</li> <li>However, decarbonising the European economy will inevitably erode the tax base, as current energy taxation and carbon pricing schemes rely heavily on non-renewable energy products. It will be essential to strike the right balance between achieving transition objectives and maintaining revenue stability, and to future proof tax systems with new revenue sources.</li> <li>The long-standing idea of shifting taxes from labour to environment in support to sustainability objectives has largely not been realised. With the EU facing multiple fiscal pressures in coming decades, the idea could be reformulated as sustainable fiscal reform, embracing taxes from other revenue sources e.g. financial transactions, land, wealth.</li> </ul> <p>There is a growing understanding across the world that current tax systems need to be overhauled and modernised to deal with prevalent environmental, social and economic challenges. These challenges include the technological transition, demographic changes, rising inequality and the triple environmental crises: climate change, biodiversity loss and the overconsumption of natural resources (<a href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">EEA, 2020</a>; OECD, 2020a).</p> <p>Furthermore, the economic and financial crisis of 2008/2009 and the fiscal implications of the COVID-19 pandemic have made it clear that fiscal sustainability &mdash; understood as the &lsquo;solvency&rsquo; of the public sector &mdash; is critical for addressing multiple aspects of transition. It influences the ability of the EU and its neighbours to finance investments in transitions and maintain prosperity and social justice, while also maintaining the resilience of the economic system (<a href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">EEA, 2020</a>; OECD, 2020a). Therefore, studying the revenue aspect of overall taxation schemes with a particular focus on past trends and the future outlook of environmental taxes and emissions trading schemes seems worthwhile and appropriate. If governments are not able to allocate financial resources to public investments, which are unconditionally required for the transition process, and social spending for the well-being of their citizens, they will fail in their primary policy objectives.</p> <p>Outlines of how a future-proof fiscal system may look are also discussed in the context of the growth dependency of the economy, in particular if and how the current welfare state can be financed in a post-growth environment (<a href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">EEA, 2020</a>; Walker et al., 2021).</p> <p>A tax system is required that supports social welfare systems and also contributes to financing the objectives of the European Green Deal (EC, 2019). The EU has ambitious environmental and climate objectives and economic instruments, such as environmental taxes and trading schemes, which can support the transition process. Carbon pricing, for example, is a crucial part of the current decarbonisation debate in Europe, as stressed in the &lsquo;Fit for 55&rsquo; package presented by the European Commission in July 2021.</p> <p>From a revenue perspective, exploring environmental taxation alongside environmental subsidies is essential, as the latter can also be useful for the transition process. However, many subsidies are environmentally harmful and have been identified as economically inefficient and trade-distorting, hindering the effectiveness of environmental taxes and emissions trading schemes. In addition, environmentally harmful subsidies come with a fiscal burden: they affect the public budget because tax reductions for specific economic activities or products, which are numerous in the field of energy taxation, lead to a lower overall tax take. The provision of subsidies is also of relevance in terms of expenditure, as subsidies may result in less funds being available for spending on other public services and may also thwart policy measures that aim to reduce environmental pollution or lead to an increase in resource use.</p> <p>It is therefore no surprise that numerous attempts have been made at the global, EU and national levels to phase out environmentally harmful subsidies. The success of these attempts has been rather modest, as a recurrent challenge is agreeing on a common criterion for defining an environmentally harmful subsidy&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn1" id="ref1">[1]</a>. Phasing out environmentally harmful subsidies is also included in the proposal for an Eighth Environment Action Programme (EC, 2020a) and in the European Green Deal (EC, 2019) and highlighted in the EC State of the Energy Union 2021 report&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn2" id="ref2">[2]</a>, although the need to consider a socially fair transition is also emphasised.</p> <p>Revenues from environmental taxes also provide the foundation for tax shifting policies, commonly known as environmental fiscal reform. This relates to changes in national tax systems, where the source of revenue raised by taxes shifts from economic functions, sometimes called &lsquo;goods&rsquo;, such as labour (personal income tax), to activities that lead to environmental pollution and climate change, sometimes called &lsquo;bads&rsquo;, often in a revenue-neutral way (<a href="https://www.eea.europa.eu/publications/technical_report_2005_8" target="_self" title="">EEA, 2005</a>). Such tax shifting policies continue to be promoted by policymakers, most recently by the European Commission in the European Green Deal: &lsquo;[A]t national level, the European Green Deal will create the context for broad-based tax reforms, removing subsidies for fossil fuels, shifting the tax burden from labour to pollution, and taking into account social considerations&rsquo; (EC, 2019).</p> <p>Although the overall composition of tax revenue in the EU has remained relatively stable over the last two decades, megatrends such as climate change and the digital transformation of the labour market are likely to have an impact on the future tax mix in EU Member States (<a href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">EEA, 2020</a>; OECD, 2020b, 2021).</p> <h3><strong>Trends in environmental tax revenues</strong></h3> <p>When studying the trends in generating environmental tax revenues during the last two decades, a diverse picture is observed in Europe. At level of the 27 EU Member States (EU-27), environmental tax revenues increased by 18%, from EUR&nbsp;253 billion in 2002 to EUR&nbsp;298 billion in 2019&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn3" id="ref3">[3]</a>. However, this growth was less than the increase in GDP (26%) and total tax revenues (31%). Revenues increased in most EU Member States. For example, they more than doubled in Bulgaria, Estonia, Latvia, Poland and Slovakia between 2002 and 2019. By contrast, revenues declined in Denmark, Germany, Norway and Portugal by about 5-15%.</p> <p>A more insightful presentation of trends in environmental tax revenues is provided in Figure 1. Here, revenues from environmental taxes are expressed as a share of total tax revenues including social contributions. At EU-27 level, the share slightly declined overall, from 6.6% in 2002 to 5.9% in 2019, with trends varying among countries.</p> <h4><strong>Figure 1: The trend of environmental tax revenues in EU-27, EU Member States and Norway (2002-2019) (as expressed as percentages of total tax revenues including social contributions)</strong></h4> <p>Between 2002 and 2019, some countries have increased their share of environmental tax revenues, while others have seen a decline.</p> <p><img alt="" src="https://www.eea.europa.eu/data-and-maps/figures/positive-and-negative-trends-in/fig1-143777-trend-environmental-v3.eps/FIG1-143777-Trend-environmental-v3.eps.75dpi.png" title="" /></p> <p><strong>Source</strong>: Eurostat (<a href="https://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=env_ac_tax&amp;lang=en">https://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=env_ac_tax&amp;lang=en</a>)<br /> <strong><a href="https://www.eea.europa.eu/data-and-maps/figures/positive-and-negative-trends-in" target="_self" title="">More info here...</a></strong></p> <p>The contributions of environmental taxes to financing countries&rsquo; budgets also show large disparities, ranging from 4.5% in Germany and Luxembourg to around 10% in Greece and Bulgaria.</p> <p>Figure 2 illustrates the annual average growth rates of two indicators (environmental and labour tax revenues) for the 27 EU Member States and Norway between 2002 and 2019. This geographical presentation illustrates that, in 12 Member States, the tax burden shifted from labour to environment pollution and resource use taxes, as environmental tax revenues increased more than labour tax revenues in these Member States (those depicted above the blue line). This may be seen to indicate a tax shifting policy. The opposite is true in the remaining 15 EU Member States plus Norway, with environmental tax revenues declining (in four countries; yellow area) or increasing less than labour tax revenues&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn4" id="ref4">[4]</a>.</p> <h4>Figure 2. Annual average change in environmental tax revenues and labour tax revenues between 2002 and 2019</h4> <p><img alt="" src="https://www.eea.europa.eu/data-and-maps/figures/annual-average-change-in-environmental/fig2-143778-annual-average/FIG2-143778-Annual-average.eps.75dpi.png" title="" /></p> <p><strong>Source</strong>: Author compilation from Eurostat data: Environmental tax revenues [env_ac_tax]; European Commission: &lsquo;Taxation trends in the European Union&rsquo; different years&nbsp;<a href="https://ec.europa.eu/taxation_customs/taxation-1/economic-analysis-taxation/taxation-trends-european-union_en">https://ec.europa.eu/taxation_customs/taxation-1/economic-analysis-taxation/taxation-trends-european-union_en</a>; and Eurostat: GDP and main components (output, expenditure and income) [nama_10_gdp]).<br /> <strong><a href="https://www.eea.europa.eu/data-and-maps/figures/annual-average-change-in-environmental" target="_self" title="">More info here...</a></strong></p> <p>It is also notable that the forerunner countries in environmental taxation, Denmark, Norway and Sweden, have all seen a decline in the share of environmental tax revenues in total tax revenues since the early 2000s. Since the 1990s, these countries have implemented the largest number of environmental taxes - including CO2&nbsp;taxes - and significantly, have been indexing their tax rates in line with inflation (<a href="https://www.eea.europa.eu/publications/environmental-taxation-and-eu-environmental-policies" target="_self" title="">EEA, 2016</a>). These past trends should be taken into account when analysing policy options for tax shifting programmes until 2050, in particular for the second half of this 30-year period, as discussed below.</p> <p>. The intention of altering human behaviour has not always been an important aspect during the initial design of many energy taxes. This aspect has, however, now been mentioned by the European Commission: &lsquo;While the ETD [Energy Taxation Directive] is historically an instrument for Member States to collect tax revenues, the environmental objective of taxation has gained relevance in the present context&rsquo; (EC, 2021b).</p> <p>Whether or not energy taxation will continue as a revenue-generating economic instrument needs to be critically questioned in the context of assessing the decarbonisation of the transport sector, essential for achieving a climate-neutral Europe. Data show that revenues from taxes on petrol in Norway and Denmark dropped massively, by 65% (constant 2010 NOK prices) and 44% (constant 2010 DKK prices), respectively, between 2002 and 2019&nbsp;(Statistics Norway, 2021a; Statistics Denmark, 2021). Therefore, it is not surprising that CO2&nbsp;emissions from passenger cars fuelled by petrol and kerosene declined by 61% in Norway but overall CO2&nbsp;emissions from passenger cars dropped by only 14% during this period (Statistics Norway, 2021b). Reasons for these developments are numerous and can be attributed to the switch between petrol- and diesel-powered private passenger cars, as well as the massive increase in purchases of electric vehicles in recent years. It may therefore be time to think about and assess the future role of environmental tax revenues in public budgets, as the latter trend of an increase in electric vehicles can be expected to accelerate.</p> <p>Scanning the trend in carbon tax revenues in Sweden might also be useful, as Sweden is often referred to as a role model in terms of carbon pricing, as it has the highest CO2&nbsp;tax rate globally. The revenues from CO2&nbsp;tax (in constant 2010 SEK prices) dropped by about 17% between 2002 and 2019 (Statistics Sweden, 2021). When revenues from the EU Emissions Trading System (ETS) are included, aggregated revenues fall by about 12%. Approximately 95% of all Swedish fossil carbon emissions are covered by the two carbon pricing schemes (CO2&nbsp;taxation and the EU ETS) (Government Offices of Sweden, 2021). The trade-off between environmental taxes being effective and generating revenues is emphasised in the context of Swedish carbon taxation by Criqui et al. (2019). They explain that Sweden&rsquo;s low share of environmental tax in total tax revenues (as shown in Figure 1) is not the result of taxation not being efficient: &lsquo;[T]he truth is the opposite. The [carbon] tax has been effective over a long time so the tax base has already eroded&rsquo; (Criqui et al., 2019).</p> <h2><strong>What is the role of environmental tax revenues in the decarbonisation transition?</strong></h2> <p>As previously discussed, multiple transition processes have fiscal implications for taxpayers and for the public budget (<a href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">EEA, 2020</a>). However, not transitioning towards sustainability would also have fiscal implications, i.e. there would also be costs of inaction (see for example Sanderson and O&rsquo;Neill (2020) and Swiss Re Institute (2021)). Moreover, the widespread implementation of carbon pricing &mdash; in the form of either carbon taxes or emissions trading schemes &mdash; is one of the policy measures playing a central role in decarbonisation efforts, including in the Commission&rsquo;s &lsquo;Fit for 55&rsquo; package&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn5" id="ref5">[5]</a>.</p> <p>The introduction of any new economic instrument is deemed likely to generate additional revenues over time, especially any ambitious carbon pricing policy (OECD, 2021). For example, the International Monetary Fund (IMF) estimates that the introduction of a carbon price of USD50 per tonne of CO2&nbsp;on top of existing energy/carbon pricing schemes could generate approximately 1% of GDP in 2030 for emission-intensive countries and about 0.5% in EU Member States such as France, Germany and Italy (IMF, 2021; IMF and OECD, 2021; Black et al., 2021)&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn6" id="ref6">[6]</a>.</p> <p>These findings are similar to those described in the European Commission&rsquo;s impact assessments of the fiscal implications of implementing a more extensive carbon pricing policy to achieve policy objective of a 55% greenhouse gas (GHG) reduction at EU level by 2030 (EC, 2020b). The European Commission concluded that:</p> <p>While in the baseline energy taxes and carbon prices in 2030 raise revenue equivalent to 1.8% of GDP, in CPRICE [a carbon pricing scenario] this increases to 2.25%. The extension of carbon pricing to a wider range of sectors of the economy should therefore not be seen as a game-changer in terms of the structure of public finance<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn7" id="ref7">[7]</a>.</p> <p>EC, 2020b, p.68</p> <p>To understand these results in context, it is critical to note that energy tax and carbon pricing revenues amounted to 1.8% of GDP in the EU-27 in 2019, illustrating a potential increase of about 0.4 percentage points by 2030.</p> <p>As part of the &lsquo;Fit for 55&rsquo; package, the European Commission proposed a revision of the Energy Tax Directive (ETD) (EC, 2021c). Several options for revisions to the current ETD are assessed in the accompanying impact assessment, demonstrating that revenues can increase in the short to medium term (EC, 2021b). However, by 2035, the last year of the evaluation process, the revenues under all options are expected to be between 3% and 33% lower than revenues in 2020 at the EU-27 level (see Figure 23 in EC, 2021b).</p> <p>The primary objective of any carbon pricing policy is to reduce carbon emissions, implying that, if effective, the consumption of fossil fuels will reduce over time. But this also means that revenues from existing or newly introduced energy taxes and carbon pricing policies will decrease because of the erosion of the tax base as the policies work effectively. It is therefore the overall net effect that is relevant for any meaningful analysis. One of the most relevant and comprehensive analyses of the overall fiscal repercussions of stringent climate and energy policies was undertaken by the United Kingdom&rsquo;s Office for Budget Responsibility (OBR) in its 2021 fiscal risk report (OBR, 2021). The report assesses the costs of decarbonising the UK economy until the fiscal year 2050/51, including the wider fiscal implications of the transition to net zero emissions. The OBR&rsquo;s analysis projects how the receipts from environmental taxes will develop during the transition process. This analysis is based on scenarios developed by the UK Committee on Climate Change (CCC, 2020) and the Bank of England (2021). The key insights from analysing the implications of stricter UK energy and climate policies for budgetary revenues are as follows:</p> <ul> <li>Revenue will be lost from energy taxes (fuel duties), vehicle excise duties, air passenger duty, and landfill and plastics taxes because of the decarbonisation of the economy. It is estimated that these environmental taxes will generate about 1.6% of GDP in the fiscal year 2025/26 but will decline over time and will be completely gone by 2050 (Figure 3)&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn8" id="ref8">[8]</a>.</li> <li>A carbon price will be introduced in all sectors of the economy that currently do not pay a carbon price&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn9" id="ref9">[9]</a>. The carbon price will enter into force in all sectors from 2026/27 with a starting price of about GBP&nbsp;100 per tonne CO2&nbsp;and thereafter increasing by an average annual rate of 2.6%, reaching GBP&nbsp;187 per tonne CO2&nbsp;in 2050/51 (all figures in 2019 prices). Additional carbon tax revenues will be generated from 2026/27, amounting to 1.8% of GDP. These revenues are then projected to decline, reaching 0.5% of GDP, as the reduction in emissions can no longer be offset by the rather steep increase in carbon tax rates.</li> </ul> <p>Overall, a massive increase in the environmental tax revenues is projected, caused by the introduction of the carbon pricing policy offsetting the loss of revenues from existing environmental taxes. Over time, it will not be possible to balance the loss of these with revenues from the carbon tax because of the stringent climate policy measures, resulting in a net negative effect. A small amount of revenues would still be generated from environmental taxes at the end of the period. It should also be highlighted that this analysis is based on the existing environmental taxation scheme, except for the introduction of the carbon tax in 2026/2027.</p> <h4>Figure 3 Total direct impact on receipts of the transition to net zero emissions</h4> <p><img alt="" src="https://www.eea.europa.eu/data-and-maps/figures/total-direct-impact-on-receipts/fig3-143779-total-direct-v3.eps/FIG3-143779-Total-direct-v3.eps.75dpi.png" title="" /></p> <p><strong>Source</strong>: OBR (2021) (<a href="http://nationalarchives.gov.uk/doc/open-government-licence/version/3/">http://nationalarchives.gov.uk/doc/open-government-licence/version/3/</a>).<br /> <strong><a href="https://www.eea.europa.eu/data-and-maps/figures/total-direct-impact-on-receipts/" target="_self" title="">More info here...</a></strong></p> <p>One of the crucial differences between the studies cited is the time horizon. The OBR study projects the fiscal implications until 2050 (transition to net zero emissions in the United Kingdom) and the European Commission report has a time horizon until 2030 (55% GHG reduction).</p> <p>All of these findings demonstrate that fiscal challenges result from the conscious policy objective of decarbonising the economy, and these challenges are triggered by the erosion of the associated tax base. A reduction in GHG emissions must be aligned with a sharp reduction in the use of energy fuels, which are currently the largest revenue generator in the context of environmental taxation (<a href="https://www.eea.europa.eu/publications/environmental-taxation-and-eu-environmental-policies" target="_self" title="">EEA, 2016</a>)&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn10" id="ref10">[10]</a>. This challenge is also addressed by the European Commission&rsquo;s report on the 2020 survey on tax policies in the EU (EC, 2020c). This report focuses on the design and principles of fair and efficient tax systems in a changing world. It defines the term &lsquo;sustainable tax revenues&rsquo; &mdash; which is closely linked to the notion of fiscal sustainability &mdash; as revenues that &lsquo;come from tax bases that do not erode and secure sufficient funding for current spending and probably increased spending in the future&rsquo; (EC, 2020c). The report also clarifies what is meant by eroding tax bases: &lsquo;changes in the way people travel or heat their homes could lead to drastic revenue losses from energy taxation&rsquo; (EC, 2020c).</p> <p>Assessing the potential of tax shifting programmes must not focus on short-term prospects alone but rather should focus on the ability to deliver medium- to long-term policy objectives. In other words, can these programmes meet the essential condition of guaranteeing the sustainable tax revenues required in the long run to sustain current and future public spending programmes in a world of multiple transitions, ranging from the need to decarbonise the economy to dealing with the fiscal challenges of an ageing and in some EU Member States shrinking population and technological transitions (<a href="https://www.eea.europa.eu/publications/sustainability-transition-in-europe" target="_self" title="">EEA, 2020</a>). For example, the current energy taxation scheme is largely based on the use of fossil fuels, which must decline as decarbonisation of the economy is realised. Furthermore, the current scheme of transport taxation is oriented to support the uptake of electric vehicles (EVs) via a reduction in annual vehicle tax and sales tax rates, or even the complete exemption of EVs from any form of transport tax&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn11" id="ref11">[11]</a>. It can be expected that the design of these taxes will change over time, particularly when the ban of the sale of fossil fuel -powered vehicles takes effect&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn12" id="ref12">[12]</a>.</p> <p>Such trends can be expected to have disproportionate implications for the public budgets of EU Member States that rely heavily on energy tax revenues from transport fuels under existing national energy taxation regimes. Such Member States include Luxembourg, where 90% of all environmental tax revenues were generated from transport fuels in 2019, Lithuania (89%), Czechia and Poland (73%), and Estonia (72%). This gives rise to the question &mdash; based on current energy taxation schemes &mdash; of if and how these countries can compensate for this shortfall in their public budget given the relatively high shares of transport fuel tax revenues in total tax take. For example, this amounts to 7% in Estonia and 6.5% in Bulgaria, compared with the EU-27 average of 3% in 2019 figures&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn13" id="ref13">[13]</a>.</p> <p>It is unlikely that energy tax revenues will decrease substantially over the next 10-20 years, but it is clear that this will happen eventually, as already evident in Norway. The trajectory will depend on how seriously governments implement stringent fiscal policy instruments alongside regulatory measures aiming to decarbonise the economy including the transport sector. A finely nuanced approach is probably required to assess options for environmental taxes in the context of the European Green Deal and its aims to decouple economic growth from resource use and to reach climate neutrality by 2050.</p> <h2><strong>Tax shifting programmes may no longer be relevant</strong></h2> <p>Regarding the future potential of tax shifting programmes, it appears that the momentum has stalled, as summarised by Pisany-Ferry (2021):</p> <p>This approach [tax shifting programme] has increasingly been questioned for overlooking the fact that decarbonization entails significant distributional consequences. Carbon taxation/pricing is regressive and often affects residents of some areas disproportionally. &hellip;<br /> This reality (and the corresponding discontent, vividly illustrated by the French Yellow Vests movement) has led governments to reconsider plans for carbon taxation. Whereas it was viewed a few years ago as a potential source of revenue or an opportunity to substitute for other taxes (according to the&lsquo; double dividend&rsquo; hypothesis), there is growing recognition that revenue from carbon taxation or the auctioning of tradable permits must largely be redistributed in order to neutralize their income effects, at least for the bottom half of the income distribution.</p> <p>Pisany-Ferry, 2021, p.11</p> <p>The proposals included in the &lsquo;Fit for 55&rsquo; package of July 2021 follow these lines of argument, including a proposal for the introduction of a social climate fund (EC, 2021d). The objective of this fund is twofold: (1) to &lsquo;finance temporary direct income support for vulnerable households&rsquo; and (2) to &lsquo;support measures and investments that reduce emissions in road transport and buildings sectors and as a result reduce costs for vulnerable households, micro-enterprises and transport users&rsquo; (EC, 2021e), pledging a socially fair transition (EEA and Eurofound, 2021). The financial resources to be allocated to the social climate fund are projected to amount to 25% of the expected revenues from the auctioning of emission allowances under the EU Emissions Trading System covering buildings and road transport&nbsp;<a href="https://www.eea.europa.eu/publications/the-role-of-environmental-taxation/the-role-of-environmental-taxation/#fn14" id="ref14">[14]</a>. The majority of revenues from emission trading is proposed to be spent in its entirety on climate- and energy-related projects, thus being a critical policy instrument for financing the energy transition. The proposal is going further than the current policy which specifies as an objective that Member States spend at least half of the revenues from the ETS auctioning in actions for climate and energy purpose.</p> <p>The &lsquo;Fit-for-55&rsquo; package makes it less likely that tax shifting programmes will be implemented in the short term. Other environmental taxes do not generate enough revenues, limiting the scope for tax shifts that are revenue neutral. For example, in 2019, EU-27 revenues from pollution and resource taxes amounted to 3% of total environmental tax revenues (EUR&nbsp;9.5 billion), compared with 78% from energy taxes (including carbon pricing measures) (EUR&nbsp;232 billion) and 19% from transport taxes (EUR&nbsp;56 billion). A study commissioned by th</p> None environmental taxes, sustainability, tax policy, tax implementation, taxes, domestic revenue mobilisation, carbon tax, shift from tax on income to tax on pollution, EU, european union, https://www.eea.europa.eu/publications/the-role-of-environmental-taxation

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax administration / management / it, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="48040" _msttexthash="364728559">En mettant un prix sur la pollution, les taxes et les systèmes de permis négociables incitent à réduire les émissions au coût le plus bas possible. Les travaux de l’OCDE sur la fiscalité et l’environnement examinent dans quelle mesure <strong _istranslated="1">les</strong> pays exploitent le <strong _istranslated="1">pouvoir des taxes et des systèmes de permis négociables pour la politique environnementale et climatique</strong>. D’autres sujets d’expertise comprennent l’interaction entre la fiscalité environnementale et le système fiscal en général, ainsi que les impacts des taxes environnementales sur la compétitivité et l’équité.</p> <h3><strong _msthash="48041" _msttexthash="726076">LA TARIFICATION DU CARBONE EN CHIFFRES</strong></h3> <p><iframe align="right" frameborder="0" height="220" id="211853010" name="e9066a07-d6f4-48f6-9ec5-36882dbf5cf5" src="./material-2023-07-12trans_files/s15_8KDQyKY.html" title="Carbon pricing trends 2021" width="392"></iframe></p> <ul> <li><font _msthash="48042" _mstmutation="1" _msttexthash="58569927">Le taux effectif de carbone <strong _istranslated="1" _mstmutation="1">(TCE)</strong> est le signal de prix effectif applicable aux émissions de carbone, résultant des taxes sur le carbone, des taxes d’accise sur les carburants et des prix des permis d’émission négociables.</font><br/>  </li> <li><font _msthash="48043" _mstmutation="1" _msttexthash="182541333">Environ 60 % <strong _istranslated="1" _mstmutation="1">des émissions de CO2 provenant de l’ensemble de la consommation d’énergie dans 44 pays de l’OCDE et du G20 ne sont pas soumises à un ECR, et seulement environ 10 % à un taux d’au moins 60</strong> euros par tonne. Par conséquent, environ 90 % des émissions sont tarifées en dessous d’une estimation moyenne des coûts des émissions de CO2 pour la société en 2020 et d’une estimation basse en 2030, soit 60 euros par tonne.</font><br/>  </li> <li><font _msthash="48044" _mstmutation="1" _msttexthash="233246013">Le score de tarification du carbone <strong _istranslated="1" _mstmutation="1">(CPS)</strong> indique à quel point les pays de l’OCDE et du G20 sont proches, ensemble et individuellement, de la tarification de toutes les émissions de carbone liées à l’énergie à des valeurs de référence pour les coûts du carbone. Il décrit l’état de la tarification du carbone et peut être comparé d’un pays et d’une époque à l’autre. <strong _istranslated="1" _mstmutation="1">À 60 euros par tonne, le CPS est de 19 % pour les 44 pays en 2018.</strong></font><br/>  </li> <li><font _msthash="48045" _mstmutation="1" _msttexthash="115108851"><strong _istranslated="1" _mstmutation="1">Les scores des pays en matière de tarification du carbone variaient de 1 % à 69 %</strong> en 2018. Les pays ayant un <strong _istranslated="1" _mstmutation="1">score élevé</strong> ont tendance à émettre moins d’émissions que les pays qui ne fixent pratiquement pas de prix pour les <strong _istranslated="1" _mstmutation="1">émissions</strong>. Les pays à score élevé émettent également <strong _istranslated="1" _mstmutation="1">moins de CO2 par unité de PIB</strong> et sont mieux préparés à l’économie à faibles émissions de carbone.</font><br/>  </li> <li _msthash="48046" _msttexthash="44330312"><strong _istranslated="1"><a _istranslated="1" href="https://www.oecd.org/tax/tax-policy/effective-carbon-rates-2021-0e8e24f5-en.htm">Des chiffres par pays sur la tarification</a></strong> du carbone sont disponibles pour 44 pays de l’OCDE et du G20 et un nouveau rapport fait le point sur l’évolution des <a _istranslated="1" href="https://www.oecd.org/tax/tax-policy/carbon-pricing-in-times-of-covid-19-what-has-changed-in-g20-economies.htm"><strong _istranslated="1">prix du carbone dans les économies du G20</strong></a> entre 2018 et 2021.</li> </ul> <p> </p> <p><iframe frameborder="0" height="700" name="cf7fa78c-cdd0-4332-a59b-4101aa6330a4" src="./material-2023-07-12trans_files/saved_resource(6).html" width="100%"></iframe></p> <p> </p> <p>By putting a price on pollution, taxes and tradable permit systems incentivise emissions abatement at the lowest possible cost. The OECD&#39;s work on tax and the environment investigates to what extent countries harness&nbsp;<strong>the</strong>&nbsp;<strong>power of taxes and tradable permit systems for environmental and climate policy</strong>. Additional topics of expertise include the interaction between environmental taxation and the broader tax system, and the impacts of environmental taxes on competitiveness and on equity.</p> <h3><strong>CARBON PRICING IN FIGURES</strong></h3> <p><iframe align="right" frameborder="0" height="220" id="211853010" name="e9066a07-d6f4-48f6-9ec5-36882dbf5cf5" src="https://www.youtube.com/embed/s15_8KDQyKY?enablejsapi=1&amp;origin=https%3A%2F%2Fwww.oecd.org" title="Carbon pricing trends 2021" width="392"></iframe></p> <ul> <li>The&nbsp;<strong>Effective Carbon Rate (ECR)</strong>&nbsp;is the effective price signal applicable to carbon emissions, resulting from carbon taxes, fuel excise taxes, and the prices of tradable emissions permits.<br /> &nbsp;</li> <li><strong>Around 60% of CO2-emissions from all energy use in 44 OECD and G20 countries are not subject to an ECR</strong>&nbsp;at all, and only around 10% to a rate of at least EUR 60 per tonne. Hence, approximately 90% of emissions are priced below a mid-range estimate of the costs of CO2-emissions to society in 2020 and a low-end estimate in 2030, being EUR 60 per tonne.<br /> &nbsp;</li> <li>The&nbsp;<strong>Carbon Pricing Score (CPS)</strong>&nbsp;indicates how close OECD and G20 countries are, together as well as individually, to pricing all energy related carbon emissions at benchmark values for carbon costs. It describes the state of carbon pricing and can be compared across countries and time.&nbsp;<strong>At EUR 60 per tonne the CPS is 19% for the 44 countries in 2018.</strong><br /> &nbsp;</li> <li><strong>Countries&#39; carbon pricing scores ranged from 1% to 69%</strong>&nbsp;in 2018. Countries with a&nbsp;<strong>high score</strong>&nbsp;tend to emit&nbsp;<strong>fewer emissions</strong>&nbsp;than countries that hardly price any emissions. High-score countries also emit&nbsp;<strong>less CO2 per unit of GDP</strong>&nbsp;and are better prepared for the low carbon economy.<br /> &nbsp;</li> <li><strong><a href="https://www.oecd.org/tax/tax-policy/effective-carbon-rates-2021-0e8e24f5-en.htm">Country-specific figures on carbon pricing</a></strong>&nbsp;are available for 44 OECD and G20 countries and a new report takes stock of how&nbsp;<a href="https://www.oecd.org/tax/tax-policy/carbon-pricing-in-times-of-covid-19-what-has-changed-in-g20-economies.htm"><strong>carbon prices have evolved across G20 economies</strong></a>&nbsp;between 2018 and 2021.</li> </ul> <p>&nbsp;</p> <p><iframe frameborder="0" height="700" name="cf7fa78c-cdd0-4332-a59b-4101aa6330a4" src="https://datawrapper.dwcdn.net/0lXu2/25/" width="100%"></iframe></p> <p>&nbsp;</p> None OECD, carbon trading, carbon market, climate change, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.oecd.org/tax/tax-and-environment.htm

environmental / carbon taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, foreign direct investment, indirect tax (vat gst & others), tax compliance low databandwith webinar/lecture medium language proficiency None all None None ENSafrica Law Firm, impact, carbon tax, the financial services industry, impact of carbon tax on the financial services industry, https://www.ensafrica.com/videos/detail/117/webinar-impact-of-carbon-tax-on-the-financial?utm_source=Mondaq&utm_medium=syndication&utm_campaign=LinkedIn-integration

environmental / carbon taxation environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <p _msthash="47946" _msttexthash="39806728">Dans le cadre de sa présidence du G20 en 2022, l’Indonésie vise à accélérer la transition énergétique mondiale. A cet effet, son groupe de travail interministériel sur la transition énergétique (GTET) a défini trois enjeux énergétiques prioritaires :</p> <ol> <li _msthash="47947" _msttexthash="6253793">Garantir l’accessibilité à l’énergie</li> <li _msthash="47948" _msttexthash="4906447">Mise à l’échelle des technologies énergétiques intelligentes et propres</li> <li _msthash="47949" _msttexthash="5492734">Faire progresser le financement de l’énergie.</li> </ol> <p _msthash="47950" _msttexthash="133855917">Dans ce contexte, la toute première taxe carbone de l’Indonésie s’appliquera à partir du 1er juillet 2022 (reportée du 1er avril 2022), en commençant par les centrales électriques au charbon. La question de savoir dans quelle mesure la taxation du carbone peut et doit jouer un rôle dans la réalisation des trois priorités sous la présidence indonésienne du G20 n’a toutefois pas encore été largement débattue.</p> <p _msthash="47951" _msttexthash="66065090">Ce webinaire, mettant en vedette un groupe d’experts internationaux, examinera donc comment la taxation du carbone peut être mise en œuvre dans le contexte des priorités de l’ETWG et de la reprise post-pandémique. Cet événement est la deuxième session de notre série de trois webinaires.</p> <p _msthash="47952" _msttexthash="517388872">Tout d’abord, Arifin Tasrif, ministre de l’Énergie et des Ressources minérales, présentera les plans actuels de taxe carbone sur les combustibles fossiles en Indonésie. Tara Laan, de l’Institut international du développement durable (IISD), prononcera ensuite un discours liminaire sur la manière dont la taxation du carbone peut soutenir les trois questions prioritaires de la présidence indonésienne du G20 en matière de transition énergétique. Enfin, les panélistes de haut niveau (dont Rida Mulyana, Directeur général de l’électricité, Ministère indonésien de l’énergie et des ressources minérales) répondront individuellement sur la corrélation entre la taxe carbone et les questions prioritaires de la présidence indonésienne du G20 avant l’ouverture de la discussion.</p> <p _msthash="47953" _msttexthash="6905249">Cet événement s’inscrit dans le cadre de la <a _istranslated="1" href="https://katadata.co.id/IDE2022#agenda">Katadata Indonesia Data and Economic Conference</a>.</p> <h2 _msthash="47954" _msttexthash="185848">Ordre du jour</h2> <h3 _msthash="47955" _msttexthash="1429558">Mot d’ouverture</h3> <p _msthash="47956" _msttexthash="57971953">Dadan Kusdiana, Directeur général des nouvelles énergies renouvelables et de la conservation de l’énergie, Ministère de l’énergie et des ressources minérales, République d’Indonésie</p> <h3 _msthash="47957" _msttexthash="117754">Discours</h3> <p _msthash="47958" _msttexthash="918918"><a _istranslated="1" href="https://www.iisd.org/people/tara-laan">Tara Laan</a>, associée principale, IISD</p> <h3 _msthash="47959" _msttexthash="154752">Table ronde</h3> <p _msthash="47960" _msttexthash="14338727">Malin Ahlberg, Ministère fédéral de l’économie et de l’action pour le climat, Allemagne</p> <p _msthash="47961" _msttexthash="37646336">Wahyu Marjaka, Directeur de la mobilisation sectorielle et régionale des ressources, Ministère de l’environnement et des forêts, République d’Indonésie</p> <p _msthash="47962" _msttexthash="22638486">Memory Machingambi, économiste principal, Taxes environnementales et sur les carburants, Trésor national, République d’Afrique du Sud</p> <p _msthash="47963" _msttexthash="51797668">Bayu Nugroho, Coordinateur de la protection de l’environnement pour l’électricité, Ministère de l’énergie et des ressources minérales, République d’Indonésie</p> <h3 _msthash="47964" _msttexthash="160147">Conclusion</h3> <p>As part of its G20 Presidency in 2022, Indonesia aims to accelerate the global energy transition. For this purpose, its interministerial Energy Transition Working Group (ETWG) has defined three energy priority issues:</p> <ol> <li>Securing energy accessibility</li> <li>Scaling up smart and clean energy technologies</li> <li>Advancing energy financing.</li> </ol> <p>Against this background, Indonesia&#39;s first-ever carbon tax will apply from July&nbsp;1, 2022 (postponed from April 1, 2022), starting with coal-based power plants. The question of to what extent carbon taxation can and must play a role in achieving the three priorities under Indonesia&rsquo;s G20 Presidency, however, has not yet been widely discussed.</p> <p>This webinar, featuring an international expert panel, will therefore examine how carbon taxation can be driven forward within the context of ETWG priorities and the post-pandemic recovery. This event is the second session of our series of three webinars.</p> <p>First, Arifin Tasrif, Minister of Energy and Mineral Resources, will present the current plans for carbon tax on fossil fuels in Indonesia. The International Institute for Sustainable Development&#39;s (IISD) Tara Laan will then deliver a keynote address on how exactly carbon taxation can support Indonesia&rsquo;s G20 presidency&#39;s three energy-transition priority issues. Finally, the high-profile panelists (including Rida Mulyana, Director-General of Electricity, Ministry of Energy and Mineral Resources of Indonesia) will respond individually on how the carbon tax correlates with the priority issues of the G20 Indonesian Presidency before the discussion is opened.</p> <p>This event is part of the&nbsp;<a href="https://katadata.co.id/IDE2022#agenda">Katadata Indonesia Data and Economic Conference</a>.</p> <h2>Agenda</h2> <h3>Opening Remarks</h3> <p>Dadan Kusdiana, Director General New Renewable Energy and Energy Conservation, Ministry of Energy and Mineral Resources, Republic of Indonesia</p> <h3>Keynote Address</h3> <p><a href="https://www.iisd.org/people/tara-laan">Tara Laan</a>, Senior Associate, IISD</p> <h3>Panel Discussion</h3> <p>Malin Ahlberg, Federal Ministry for Economic Affairs and Climate Action, Germany</p> <p>Wahyu Marjaka, Director of Sectoral and Regional Resource Mobilization, Ministry of Environment and Forestry, Republic of Indonesia</p> <p>Memory Machingambi, Senior Economist, Environmental and Fuel Taxes, National Treasury, Republic of South of Africa</p> <p>Bayu Nugroho, Coordinator of Environmental Protection for Electricity, Ministry of Energy and Mineral Resources, Republic of Indonesia</p> <h3>Closing Remarks</h3> None G20, environmental taxes, green tax, green recovery, clean energy, technology, Indonesia, energy financing, carbon tax, International Institute for Sustainable Development, carbon taxation, https://www.iisd.org/gsi/news-events/webinar-carbon-tax-g20-building-momentum-accelerate-green-recovery

environmental / carbon taxation environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all None None United Nations, UN, carbon trading, carbon market, climate change, price formation, regulatory framework, potential carbon trading, carbon offsets, SDG 13, SDG 17, https://www.youtube.com/watch?v=J-VOxvhdyOw

environmental / carbon taxation environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <h1 _msthash="47861" _msttexthash="4531839">Quatrième webinaire du CEPR/EAERE sur la politique climatique : tarification du carbone</h1> <ul> <li><a _msthash="47862" _msttexthash="276250" href="https://cepr.org/about/people/rick-van-der-ploeg">Rick Van der Ploeg</a> </li> <li> </li> <li _msthash="47863" _msttexthash="171028">10 octobre 2021</li> </ul> <p _msthash="47864" _msttexthash="374645791">Présentations par : Maureen Cropper, professeure d’économie, Université du Maryland et agrégée supérieure, Resources for the Future<br _istranslated="1"/> <br _istranslated="1"/> Michael Greenstone, Milton Friedman Distinguished Service Professor in Economics, Université de Chicago et chercheur associé, CEPR Christian Gollier, directeur exécutif, Toulouse School of Economics, président, EAERE et chercheur boursier, CEPR<br _istranslated="1"/><br _istranslated="1"/>)<br _istranslated="1"/> <br _istranslated="1"/> Q&amp;R Modérateur :<br _istranslated="1"/><br _istranslated="1"/> Rick van der Ploeg (Professeur d’économie, Université d’Oxford et CEPR) Organisateurs:<br _istranslated="1"/> Carlo Carraro (Università Ca' Foscari di Venezia et CEPR) Ottmar Edenhofer (Institut de recherche sur l’impact climatique de Potsdam) Christian Gollier (Toulouse School of Economics et CEPR)<br _istranslated="1"/><br _istranslated="1"/><br _istranslated="1"/> <br _istranslated="1"/></p> <h4 _msthash="47865" _msttexthash="81510">PARTAGER</h4> <ul> <li><a _msthash="47866" _msttexthash="159679" href="https://twitter.com/intent/tweet?text=Fourth%20CEPR%2FEAERE%20Webinar%20on%20Climate%20Policy%3A%20Carbon%20Pricing&amp;url=https%3A%2F%2Fcepr.org%2Fmultimedia%2Ffourth-cepreaere-webinar-climate-policy-carbon-pricing&amp;via=cepr_org&amp;hashtags=" target="_blank" title="Share via Twitter">Gazouiller</a></li> <li><a _msthash="47867" _msttexthash="378326" href="https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fcepr.org%2Fmultimedia%2Ffourth-cepreaere-webinar-climate-policy-carbon-pricing" target="_blank" title="Share via Facebook">Facebook (en anglais)</a></li> <li><a _msthash="47868" _msttexthash="137371" href="https://www.linkedin.com/shareArticle?mini=true?url=https%3A%2F%2Fcepr.org%2Fmultimedia%2Ffourth-cepreaere-webinar-climate-policy-carbon-pricing&amp;title=Fourth%20CEPR%2FEAERE%20Webinar%20on%20Climate%20Policy%3A%20Carbon%20Pricing&amp;source=CEPR&amp;summary=Presentations%20by:%20Maureen%20Cropper,%20Professor%20of%20Economics,%20University%20of%20Maryland%20and%20Senior%20Fellow,%20Resources%20for%20the%20FutureMichael%20Greenstone,%20Milton%20Friedman%20Distinguished%20Service%20Professor%20in%20Economics,%20University%20of%20Chicago%20and%20Research%20Fellow,%20CEPRChristian%20Gollier,%20Executive%20Director,%20Toulouse%20School%20of%20Economics,%20President,%20EAERE%20and%20Research%20Fellow,%20CEPR)Q&amp;amp;A%20Moderator:%20Rick%20van%20der%20Ploeg%20(Professor%20of%20Economics,%20University%20of%20Oxford%20and%20CEPR)%20Organisers:Carlo%20Carraro%20(Universit%C3%A0%20Ca&amp;#039;%20Foscari%20di%20Venezia%20and%20CEPR)Ottmar%20Edenhofer%20(Potsdam%20Institute%20for%20Climate%20Impact%20Research)Christian%20Gollier%20(Toulouse%20School%20of%20Economics%20and%20CEPR)" target="_blank" title="Share via LinkedIn">Connexion</a></li> </ul> <h4 _msthash="47869" _msttexthash="152802">CONTRIBUTEUR</h4> <p> </p> <p><a href="https://cepr.org/about/people/rick-van-der-ploeg" tabindex="-1" title="Go to profile of Rick Van der Ploeg"><img _mstalt="280826" alt="Rick van der Ploeg" src="./material-2023-07-12trans_files/Rick_van_der_Ploeg_(2016).jpg" style="height:193px; width:141px"/></a></p> <h3><a _msthash="47870" _msttexthash="633880" href="https://cepr.org/about/people/rick-van-der-ploeg" title="Go to profile of Rick Van der Ploeg">Professeur Rick Van der Ploeg</a></h3> <h1>Fourth CEPR/EAERE Webinar on Climate Policy: Carbon Pricing</h1> <ul> <li><a href="https://cepr.org/about/people/rick-van-der-ploeg">Rick Van der Ploeg</a>&nbsp;</li> <li>&nbsp;</li> <li>10 Oct 2021</li> </ul> <p>Presentations by:<br /> Maureen Cropper, Professor of Economics, University of Maryland and Senior Fellow, Resources for the Future<br /> <br /> Michael Greenstone, Milton Friedman Distinguished Service Professor in Economics, University of Chicago and Research Fellow, CEPR<br /> <br /> Christian Gollier, Executive Director, Toulouse School of Economics, President, EAERE and Research Fellow, CEPR)<br /> <br /> Q&amp;A Moderator:<br /> Rick van der Ploeg (Professor of Economics, University of Oxford and CEPR)<br /> <br /> Organisers:<br /> Carlo Carraro (Universit&agrave; Ca&#39; Foscari di Venezia and CEPR)<br /> Ottmar Edenhofer (Potsdam Institute for Climate Impact Research)<br /> Christian Gollier (Toulouse School of Economics and CEPR)</p> <h4>SHARE</h4> <ul> <li><a href="https://twitter.com/intent/tweet?text=Fourth%20CEPR%2FEAERE%20Webinar%20on%20Climate%20Policy%3A%20Carbon%20Pricing&amp;url=https%3A%2F%2Fcepr.org%2Fmultimedia%2Ffourth-cepreaere-webinar-climate-policy-carbon-pricing&amp;via=cepr_org&amp;hashtags=" target="_blank" title="Share via Twitter">Twitter</a></li> <li><a href="https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fcepr.org%2Fmultimedia%2Ffourth-cepreaere-webinar-climate-policy-carbon-pricing" target="_blank" title="Share via Facebook">Facebook</a></li> <li><a href="https://www.linkedin.com/shareArticle?mini=true?url=https%3A%2F%2Fcepr.org%2Fmultimedia%2Ffourth-cepreaere-webinar-climate-policy-carbon-pricing&amp;title=Fourth%20CEPR%2FEAERE%20Webinar%20on%20Climate%20Policy%3A%20Carbon%20Pricing&amp;source=CEPR&amp;summary=Presentations%20by:%20Maureen%20Cropper,%20Professor%20of%20Economics,%20University%20of%20Maryland%20and%20Senior%20Fellow,%20Resources%20for%20the%20FutureMichael%20Greenstone,%20Milton%20Friedman%20Distinguished%20Service%20Professor%20in%20Economics,%20University%20of%20Chicago%20and%20Research%20Fellow,%20CEPRChristian%20Gollier,%20Executive%20Director,%20Toulouse%20School%20of%20Economics,%20President,%20EAERE%20and%20Research%20Fellow,%20CEPR)Q&amp;amp;A%20Moderator:%20Rick%20van%20der%20Ploeg%20(Professor%20of%20Economics,%20University%20of%20Oxford%20and%20CEPR)%20Organisers:Carlo%20Carraro%20(Universit%C3%A0%20Ca&amp;#039;%20Foscari%20di%20Venezia%20and%20CEPR)Ottmar%20Edenhofer%20(Potsdam%20Institute%20for%20Climate%20Impact%20Research)Christian%20Gollier%20(Toulouse%20School%20of%20Economics%20and%20CEPR)" target="_blank" title="Share via LinkedIn">LinkedIn</a></li> </ul> <h4>CONTRIBUTOR</h4> <p>&nbsp;</p> <p><a href="https://cepr.org/about/people/rick-van-der-ploeg" tabindex="-1" title="Go to profile of Rick Van der Ploeg"><img alt="Rick van der Ploeg" src="https://cepr.org/sites/default/files/styles/portrait_small/public/2021-10/Rick_van_der_Ploeg_%282016%29.jpg?itok=GGbcMch4" style="height:193px; width:141px" /></a></p> <h3><a href="https://cepr.org/about/people/rick-van-der-ploeg" title="Go to profile of Rick Van der Ploeg">Professor Rick Van der Ploeg</a></h3> None carbon trading, price on carbon, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, carbon, Centre for economic policy research, https://cepr.org/multimedia/fourth-cepreaere-webinar-climate-policy-carbon-pricing

environmental / carbon taxation environmental taxes, extractive sector & environment, fiscal decentralisation & subnational taxes, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <h1 _msthash="47763" _msttexthash="9505600">Tarification du carbone en Afrique : opportunités d’action au niveau territorial</h1> <p><font _msthash="47764" _mstmutation="1" _msttexthash="6884254">29 octobre 2020/dans <a _istranslated="1" _mstmutation="1" href="https://www.uclga.org/category/news/" rel="tag">Nouvelles</a>, Nouvelles - CARO, Nouvelles - EARO, Nouvelles - NARO, Nouvelles - <a _istranslated="1" _mstmutation="1" href="https://www.uclga.org/category/news-saro/" rel="tag">SARO</a><a _istranslated="1" _mstmutation="1" href="https://www.uclga.org/category/news-waro/" rel="tag"></a><a _istranslated="1" _mstmutation="1" href="https://www.uclga.org/category/news-caro/" rel="tag">, Nouvelles -</a> <a _istranslated="1" _mstmutation="1" href="https://www.uclga.org/category/news-earo/" rel="tag">WARO</a><a _istranslated="1" _mstmutation="1" href="https://www.uclga.org/category/news-naro/" rel="tag"></a></font> /</p> <p _msthash="47765" _msttexthash="129792650">Le mardi 27 octobre 2020, CGLU Afrique, en partenariat avec CPLC (Coalition for leadership on carbon pricing) et CoM SSA (Convention des Maires pour l’Afrique subsaharienne) a organisé un webinaire sur le thème « <strong _istranslated="1">Tarification du carbone en Afrique : opportunités d’action au niveau territorial ».</strong> La réunion a contextualisé la tarification du carbone et ses objectifs par rapport aux acteurs infranationaux en Afrique.</p> <p _msthash="47766" _msttexthash="101577255">Le discours d’ouverture a été prononcé par <strong _istranslated="1">Son Excellence Prof. Lee WHITE,</strong> Ministre des Forêts, de la Mer et de l’Environnement de la République du Gabon. Des discours de bienvenue ont été <strong _istranslated="1">prononcés par Mme Wendy Hughes</strong>, responsable du carbone et de l’innovation du marché à la Banque mondiale et <strong _istranslated="1">M. Jean Pierre Elong Mbassi</strong>, Secrétaire général de CGLU Afrique.</p> <p _msthash="47767" _msttexthash="489854664"><strong _istranslated="1">Mme Wendy Hughes</strong> a expliqué comment la Banque mondiale travaillait avec plusieurs partenaires en Afrique pour explorer les possibilités de tarification du carbone. Par l’intermédiaire de la Coalition for the Leadership on Carbon Pricing (CPLC), des actions ont été menées avec différents partenaires : gouvernements nationaux, secteur privé, société civile et autorités locales. « <em _istranslated="1">Ce webinaire s’inscrit dans cet esprit collaboratif de partage d’expériences. J’espère que l’échange de vues nous permettra d’apporter d’importantes contributions sur le changement climatique et de traduire cela en actions concrètes au niveau local.</em> »</p> <p _msthash="47768" _msttexthash="2693517827"><strong _istranslated="1">M. Jean Pierre Elong Mbassi</strong> a indiqué qu’il était désormais indispensable de fixer un prix sur le carbone. « <em _istranslated="1">La mise en place du système de tarification du</em> carbone <em _istranslated="1">et le développement des marchés du carbone sont au cœur des discussions actuellement menées dans le cadre de la mise en œuvre de l’Accord de Paris sur le changement climatique. Il convient de rappeler qu’en vertu du Protocole de Kyoto, un mécanisme d’échange de droits à polluer avait été proposé pour organiser l’offre et la demande dans ce domaine afin de parvenir à un prix efficace, assurant la meilleure allocation des ressources qui devrait être compatible avec l’impératif de réduction des émissions de gaz à effet de serre à l’échelle planétaire. La question est de savoir comment s’y prendre. Le Protocole de Kyoto proposait de s’appuyer sur les mécanismes du marché par le biais du Mécanisme pour un développement propre pour organiser librement la confrontation de l’offre et de la demande de quotas d’émission de gaz à effet de serre. C’est ainsi que le marché du carbone a été développé. Nous nous sommes rendu compte par la suite que ce mécanisme n’était pas suffisant pour avoir un prix du carbone qui reflète vraiment la nécessité de bifurquer vers une économie à faibles émissions de carbone. Cela a conduit à envisager d’autres mécanismes pour fixer un prix explicite ou implicite du carbone, permettant d’envoyer des signaux clairs sur les avantages de la réduction des émissions de gaz à effet de serre; ou sur le coût que les émissions de gaz à effet de serre font peser sur la société, l’objectif général étant d’organiser la transition vers un système énergétique bas carbone.</em></p> <p><em _msthash="47769" _msttexthash="937105">Parmi ces mécanismes, on peut citer :</em></p> <ul> <li><em _msthash="47770" _msttexthash="5056077">la taxe sur le carbone, qui permet aux pollueurs de payer directement le coût des émissions;</em></li> <li><em _msthash="47771" _msttexthash="23725117">le prix de compensation ou les subventions pour les investissements bas carbone (énergies renouvelables, efficacité énergétique), qui récompensent les émissions évitées au prix du marché du carbone;</em></li> <li><em _msthash="47772" _msttexthash="80676258">les lois et règlements qui permettent de fixer un prix implicite du carbone dans les domaines où le prix n’est pas explicite, tels que l’agriculture, les transports ou les déchets. Les lois et règlements peuvent également accélérer les processus de ruptures technologiques qui peuvent accélérer la transition énergétique.</em></li> </ul> <p><em _msthash="47773" _msttexthash="151043984">On sait que d’ici 2050, l’Afrique aura rejoint le reste du monde en ayant des personnes vivant principalement dans les villes et comptera 1,2 milliard de citadins. Nous savons également que les villes sont à l’origine de plus de 60 % des émissions de gaz à effet de serre et que leurs choix technologiques dans les domaines de la construction, de la mobilité et des transports, ainsi que des déchets, entre autres, seront déterminants pour une bifurcation vers un modèle de développement bas carbone.</em></p> <p><em _msthash="47774" _msttexthash="382895032">Comme vous le savez probablement déjà avec le soutien de l’Union européenne, près de 200 villes d’Afrique subsaharienne se sont engagées à produire des plans climat-énergie dans le cadre de la Convention des maires pour le climat. Il nous semble donc essentiel que les 100 villes de plus d’un million d’habitants que l’Afrique aura dans les 1 prochaines années, s’engagent dès maintenant à fixer un prix du carbone et à mettre en place des marchés du carbone structurés autour d’objectifs de développement durable, pour envoyer un signal clair de leur détermination à initier dès maintenant la transition énergétique et écologique.</em></p> <p><em _msthash="47775" _msttexthash="85737249">C’est pourquoi Cités et Gouvernements Locaux Unis d’Afrique a souhaité organiser ce webinaire en collaboration avec la Coalition for Carbon Pricing Leadership (CPLC), hébergée par la Banque mondiale et la Convention des maires pour le climat et l’énergie en Afrique subsaharienne (CoM SSA), soutenue par la Commission européenne.</em></p> <p><em _msthash="47776" _msttexthash="30821245">La Banque mondiale a lancé l’initiative Partnership for Market Readiness (PMR) en 2011 pour fixer un prix sur le carbone. Cette initiative est mise en œuvre en octobre 2020 dans 46 États nationaux et 35 juridictions infranationales.</em></p> <p><em _msthash="47777" _msttexthash="109780567">30 pays d’Afrique subsaharienne se sont engagés à utiliser la tarification du carbone ou les marchés du carbone dans leurs contributions déterminées au niveau national pour la mise en œuvre de l’Accord de Paris. Mais cette initiative n’a jusqu’à présent pas impliqué les autorités locales.</em></p> <p _msthash="47778" _msttexthash="305094361"><em _istranslated="1">Ce webinaire offre l’occasion de partager l’expérience internationale en matière de tarification du carbone et de développement du marché du carbone, et vise à tirer le meilleur parti des idées et des conseils des meilleurs décideurs, penseurs et professionnels, afin d’apporter aux autorités nationales et territoriales et aux praticiens de l’Afrique une meilleure compréhension des mécanismes de tarification du carbone et de l’utilité de les utiliser pour stimuler la bifurcation vers une plus efficace efficacité énergétique, un développement territorial plus résilient et à faible intensité de carbone.</em></p> <p _msthash="47779" _msttexthash="798170139"><strong _istranslated="1"><img _istranslated="1" alt="" src="./material-2023-07-12trans_files/PM-OK-300x207.jpg" style="height:258px; width:374px"/>S.E. Prof. Lee White</strong> a révélé qu’en 2012, son pays, le Gabon, « <em _istranslated="1">s’est rendu compte que nous ne pouvions pas compter sur un prix du carbone suffisant. Nous avons quitté le processus REDD de l’ONU pour réfléchir à la manière de créer une économie durable autour de la forêt gabonaise. Nous avons interdit l’exploitation forestière des grumes non traitées au Gabon. En 10 ans, nous avons multiplié notre économie forestière par quatre</em>. <em _istranslated="1">Pourquoi une tonne de carbone en Europe n’est-elle pas le même prix qu’au Gabon ? Au Gabon, nous avons mis en place un programme pour développer ce qu’on appelle le code intelligent. Malheureusement au Gabon, la construction de maisons consomme beaucoup de carbone. L’enjeu est de mettre en place des infrastructures à la fois résilientes au changement climatique et peu émettrices de CO2. Pour y parvenir, il est nécessaire de parvenir à un véritable échange entre pays développés et pays en développement. Ce sujet est très important. Je souhaite pour nous-mêmes des délibérations fructueuses.</em> »</p> <p _msthash="47780" _msttexthash="571701403"><strong _istranslated="1">Mme Ishanlosen Odiaua</strong>, spécialiste principale du développement social à la Banque mondiale, a parlé à l’auditoire <strong _istranslated="1">de l’importance d’impliquer les autorités locales dans l’action climatique</strong>. « Les autorités locales <em _istranslated="1">peuvent aider en travaillant avec les populations locales pour s’approprier ces notions d’action climatique. Les autorités locales sont plus proches des populations et ces populations sont les premières victimes de la pollution, et pourtant elles n’ont pas leur mot à dire au niveau international. Les élus locaux et régionaux doivent les représenter en portant leur voix. Nous devons trouver une intercession pour la mise en œuvre des différentes actions afin d’éviter les approches descendantes. En impliquant les autorités locales, nous veillons à ce que les opinions des citoyens soient prises en compte.</em> »</p> <p _msthash="47781" _msttexthash="3257662824"><strong _istranslated="1">M. Andrei Marcu, </strong>Fondateur et directeur exécutif de l’ERCST (European Roundtable on Climate Change and Sustainable Transition), il est également convaincu que les villes et les autorités locales peuvent contribuer à la réalisation des objectifs de l’Accord de Paris sur le climat et des contributions déterminées au niveau national (CDN). « <em _istranslated="1">60 % des gaz à effet de serre se trouvent dans les villes. En Afrique, le marché du carbone représente un élément essentiel en tant que source de financement. Dans cette transition vers un monde neutre en carbone, il est important de disposer d’un financement solide pour l’Afrique et pour le reste du monde. Les enjeux sont énormes en Afrique, mais les progrès ne sont pas satisfaisants. En 2019, seuls 3 % des projets NDCS se trouvaient en Afrique et seuls 66 de ces projets impliquaient les autorités locales. Nous devons commencer à parler du prix du carbone au niveau international, mais nous devons aussi parler du prix du carbone au niveau national. Les marchés du carbone peuvent être introduits de manière hybride en Afrique. En Afrique, le processus du marché du carbone a été lent à démarrer et, dans certains cas, s’est effondré. Vous avez besoin d’expertise dans ce domaine et d’une compréhension des cadres réglementaires. Les gouvernements nationaux doivent créer un cadre pour la participation des villes. Les autorités locales doivent donner leur accord. L’article 6 de l’Accord de Paris est la seule partie qui n’est pas complète. Les articles 6.2 et 6.4 sont des approches plus décentralisées. La raison pour laquelle nous n’avons souvent pas accès au marché est que le marché provient de projets dans les pays en développement. Il faut avoir accès à ces marchés pour avoir accès à ces possibilités. L’Afrique est arrivée en retard sur ce marché et a été déçue parce que dès qu’elle est arrivée, le marché s’est effondré.</em> »</p> <p _msthash="47782" _msttexthash="452616632"><strong _istranslated="1"><img _istranslated="1" alt="" src="./material-2023-07-12trans_files/MS-300x208.jpg" style="height:211px; width:304px"/>Mme Mandy Rambharos</strong>, Chef du bureau de transition énergétique juste chez Eskom Holdings SOC Ltd (Johannesburg, Afrique du Sud), a précisé comment les problèmes en Afrique sont exacerbés par le changement climatique. « <em _istranslated="1">Il y a des défis socio-économiques et des défis d’adaptation. L’aspect important qui doit être examiné est le rôle de la tarification du carbone pour attirer des financements et des financements en Afrique. Nous devons répondre aux exigences du développement social et économique de nos pays. Nous sommes passés à des technologies qui émettent moins de carbone, ce qui est une bonne chose. La tarification du carbone joue un rôle important. Nous devons envisager la tarification du carbone de manière plus réaliste en mettant l’accent sur les actions et les environnements favorables.</em> »</p> <p><strong> </strong></p> <p> </p> <p> </p> <p><strong _msthash="47783" _msttexthash="66456">Panel 1</strong></p> <p _msthash="47784" _msttexthash="276084679">La première table ronde a été animée par <strong _istranslated="1">Mme Rokhaya Sy Gaye, Présidente de l’Association Tournesol, </strong>membre du Grand Groupe des femmes et Observateur de pays du Groupe africain sur l’égalité des sexes du Fonds vert pour le climat (Ville de Dakar). Le présentateur s’est concentré sur : « <strong _istranslated="1">Comment les villes africaines peuvent-elles contribuer à assurer une transition réussie du Mécanisme de développement propre (dans le cadre du Protocole de Kyoto) à l’article 6 de l’Accord de Paris afin de respecter les engagements nationaux</strong> ? »</p> <p _msthash="47785" _msttexthash="1556695842"><strong _istranslated="1">Mme Rachel Botti-Douayoua, </strong>La représentante du Ministère de l’environnement et du développement durable de la Côte d’Ivoire a indiqué que dans son pays, « <em _istranslated="1">tous les projets MDP (Mécanisme de développement propre) ont été dirigés par des personnes du secteur privé, alors que les gouvernements locaux n’étaient pas impliqués. Les gouvernements locaux ne sont pas impliqués en amont; En général, ce sont les représentants des gouvernements centraux qui sont à la table des négociations. Le transfert d’informations entre le gouvernement central et les gouvernements locaux n’est souvent pas efficace. Pour que les communautés soient davantage impliquées dans la mise en œuvre de l’Accord de Paris, une meilleure compréhension des enjeux climatiques sur les économies nationales et locales est nécessaire. Cela permettra l’élaboration de stratégies climatiques locales. Nous avons souvent des stratégies nationales qui ne sont pas traduites au niveau local. L’une des lacunes des premières CDN était l’approche descendante utilisée pour élaborer la stratégie de lutte contre le changement climatique. Il est souvent difficile de traduire les piliers stratégiques développés au niveau national en actions sur le terrain. L’une des recommandations est de privilégier l’approche ascendante.</em> »</p> <p _msthash="47786" _msttexthash="1264822130">Pour <strong _istranslated="1">M. Yassine Daoudi, </strong>Maire de la ville de Guisser (Maroc), Vice-Président de l’AMPCC (Association Marocaine des Présidents des Conseils Communaux), la lutte contre le changement climatique nécessite un financement particulier. « <em _istranslated="1">Les collectivités locales marocaines sont impliquées dans la lutte contre le changement climatique et sont à la recherche de financements. Le marché local du carbone est une option intéressante. Nos villes s’agrandissent et il y a plus de pollution. Si nous envisageons d’intégrer le marché du carbone, nous pouvons passer à une taxe carbone qui offre des possibilités d’améliorer sa compétitivité là où il y a échange de quotas de CO2. En 2015, le Maroc a lancé l’initiative pour la création du marché du carbone dans le programme REDD avec le secteur du ciment et du phosphate. À cette époque, les autorités locales n’étaient pas impliquées. On ne peut pas parler d’un marché local du carbone sans le marché national du carbone. Il est nécessaire d’avoir un régulateur de ce marché du carbone, en particulier le gouvernement central. C’est la même préoccupation avec la territorialisation des CDN : il faut territorialiser le marché du carbone.</em> »</p> <p _msthash="47787" _msttexthash="1319777615"><strong _istranslated="1"><img _istranslated="1" alt="" src="./material-2023-07-12trans_files/vallier-300x206.jpg" style="height:249px; width:363px"/>M. Frédéric Vallier</strong>, Secrétaire Général du Conseil des Communes et Régions d’Europe (CCRE), a déclaré que l’un des défis de l’agenda climatique était qu’il s’agissait d’un danger qui semblait très lointain pour beaucoup de gens. « <em _istranslated="1">Néanmoins, tout le monde reconnaît l’urgence climatique. En 2008, les villes européennes ont signé la Convention des maires. La Convention des Maires est un engagement volontaire : il y a 10 000 collectivités locales membres. En Afrique subsaharienne, grâce au financement de l’Union européenne, nous avons développé cette convention qui compte déjà plusieurs centaines de villes membres. ICLEI est le bras technique de la CoM SSA, et CGLU Afrique est le bras politique pour mener des activités de plaidoyer auprès des institutions africaines, en particulier de l’Union africaine, afin de trouver un soutien et des instruments financiers</em>. <em _istranslated="1">Le marché du carbone est important, mais nous n’en sommes pas encore là. Nous devons trouver des sources de financement pour soutenir les villes qui s’engagent dans des actions visant à atténuer les changements climatiques et à s’y adapter. C’est un défi et une opportunité de repenser le développement de nos territoires.</em> »</p> <p><img alt="" src="./material-2023-07-12trans_files/BOAD-300x207.jpg" style="height:273px; width:396px"/><font _msthash="47788" _mstmutation="1" _msttexthash="2392381095">M. <strong _istranslated="1" _mstmutation="1">Yacoubou Bio Sawé</strong>, Directeur de l’Unité de gestion de l’environnement et de développement durable à la Banque ouest-africaine de développement (BOAD), a évoqué la nécessité d’une collaboration efficace entre les gouvernements centraux et les autorités locales. « <em _istranslated="1" _mstmutation="1">La BOAD a mis en place un marché du carbone qui s’est effondré avec la crise de 2018. Nous sommes maintenant attachés aux mécanismes financiers des Nations Unies, en particulier le fonds d’adaptation, le Fonds vert pour le climat qui nous a accordé des accréditations qui nous permettent aujourd’hui de travailler sur le financement de projets et de donner du contenu aux programmes NDC des gouvernements nationaux. Néanmoins, les cloisonnements entre les gouvernements nationaux et les autorités locales rendent difficile l’obtention de résultats. Nous devons penser local et agir local. La décentralisation telle qu’elle est vécue aujourd’hui n’est pas susceptible d’arranger les choses. La décentralisation doit être totale, sinon il n’y aura pas de résultats. Nous devons donc donner un leadership à l’organisation faîtière des gouvernements locaux et infranationaux sur le continent, qui est CGLU Afrique. La BAD a signé un partenariat avec CGLU Afrique pour réfléchir aux possibilités de traiter les problèmes. Si le gouvernement central et les autorités locales restent dans un climat de méfiance, il y aura un problème, car les ressources nationales doivent être utilisées comme un levier pour mobiliser des fonds extérieurs. Il est alors nécessaire de renforcer les capacités des gouvernements locaux. Les gouvernements locaux doivent être impliqués en tant qu’acteur majeur dans les différentes Conférences des Parties (COP).</em></font></p> <p><strong _msthash="47789" _msttexthash="66612">Panel 2</strong></p> <p _msthash="47790" _msttexthash="173610580"><strong _istranslated="1"><img _istranslated="1" alt="" src="./material-2023-07-12trans_files/CPLC-300x194.jpg" style="height:222px; width:343px"/>Le deuxième panel animé par Mme Angela Naneu Churie Kallhauge</strong>, Directrice de la Coalition for Leadership on Carbon Pricing (CPLC) s’est concentré sur la question suivante : « <strong _istranslated="1">Quels sont les moyens les plus efficaces d’impliquer les autorités infranationales dans la stratégie de mise en œuvre d’un cadre national et régional sur le marché du carbone, et comment par conséquent, structurer le cadre opérationnel des villes et territoires dans le marché du carbone ? »</strong></p> <p> </p> <p _msthash="47791" _msttexthash="780868530"><strong _istranslated="1"><img _istranslated="1" alt="" src="./material-2023-07-12trans_files/Hakima-300x210.jpg" style="height:246px; width:351px"/>Mme Hakima El Haité, Présidente de l’Internationale libérale,</strong> Ancien ministre de l’Environnement du Maroc, s’est prononcé en faveur d’une véritable décentralisation. « <em _istranslated="1">Les territoires produisent plus de 60 % des émissions de CO2 et prennent 90 % des décisions qui ont un impact sur le changement climatique au quotidien. Les gouvernements locaux ont un rôle important à jouer sur la question climatique. Je vois 4 principaux obstacles à leur implication. Du point de vue institutionnel et de la gouvernance, les gouvernements locaux ne sont pas des partenaires dans la mise en œuvre des politiques publiques. Le deuxième obstacle est l’approche descendante : elle n’implique pas les gouvernements locaux. Le troisième obstacle est le renforcement des capacités, qui est un aspect central, et le quatrième obstacle est l’accès au financement climatique. Sans une décentralisation réelle et efficace, la mise en œuvre de l’Accord de Paris ne réussira pas.</em> »</p> <p _msthash="47792" _msttexthash="578017544"><strong _istranslated="1"><img _istranslated="1" alt="" src="./material-2023-07-12trans_files/BAD-300x194.jpg" style="height:217px; width:336px"/>M. Anthony Nyong, directeur du changement climatique et de la croissance verte à la BAD,</strong> a déclaré : « <em _istranslated="1">La taxe carbone est là pour dissuader les émissions. Nous devons avoir un espace qui nous permet de grandir. Toute politique à mettre en œuvre à l’avenir doit s’adapter au modèle de développement durable. Nous devons nous assurer que l’argent que nous gagnons doit être soutenu et dirigé vers le développement durable.</em> » Sur les questions concernant le prix du carbone, les mesures visant à améliorer la tarification du carbone et les incitations, y compris le rôle de la BAD, M. Nyong a déclaré<em _istranslated="1"> : « Pour le moment, 4 pays d’Afrique de l’Ouest ont été choisis pour mettre en place des projets pilotes. Nous allons développer un prix interne du carbone ou un système d’échange de crédits carbone.</em> »</p> <p><img alt="" src="./material-2023-07-12trans_files/GCOM-300x196.jpg" style="height:243px; width:372px"/><font _msthash="47793" _mstmutation="1" _msttexthash="108815174">Pour <strong _istranslated="1" _mstmutation="1">M. Andy Deacom, Directeur de la Stratégie et des Opérations (GCoM),</strong> les marchés du carbone peuvent potentiellement être un vecteur de croissance verte en Afrique. « <em _istranslated="1" _mstmutation="1">Il est nécessaire de trouver un rôle pour le secteur privé. Nous devons nous éloigner de la dynamique ascendante comme le font CGLU Afrique et la CoM SSA. Je pense qu’il y a un potentiel inexploité sur le marché du carbone</em>. »</font></p> <p _msthash="47794" _msttexthash="233404067"><strong _istranslated="1">M. Stéphane Pouffary, Président d’Energies 2050</strong>, a indiqué que pour faire bouger les choses et faire ressortir le potentiel que représentent les actions locales, il faut recourir à des dialogues structurés. « <em _istranslated="1">Ces dialogues peuvent être utilisés pour permettre un dialogue entre le gouvernement central et les autorités locales. En Afrique, il y a un certain enthousiasme pour le processus, mais il y a des obstacles en termes de méthodologie. Il y a beaucoup de villes qui ne sont pas toutes grandes villes : les rapports locaux devront être adaptés à la taille des villes. La complicité entre le gouvernement national et les autorités locales doit être anticipée.</em> »</p> <p _msthash="47795" _msttexthash="5652001498">Dans son discours de clôture, <strong _istranslated="1">M. Jean Pierre Elong Mbassi</strong>, Secrétaire Général de CGLU Afrique, a souligné le fait que « <em _istranslated="1">le prix du carbone est une boussole révélatrice de la volonté réelle des sociétés de s’engager dans la transition vers un développement bas carbone. Ce constat est ressorti de nos discussions. Il est également devenu clair qu’il existe un problème d’utilité sociale et environnementale du prix du carbone et c’est le cœur de l’article 6 de l’Accord de Paris. À l’issue de nos délibérations, nous devons poursuivre notre réflexion sur la manière dont nous irons à Glasgow (COP26) avec des éléments tangibles permettant de comprendre que le prix du carbone et le marché du carbone sont des compléments essentiels à la réalisation de l’Accord de Paris. La deuxième chose qui a été dite est que nous ne pourrons pas réussir si nous n’allons pas au niveau local et nous ne pourrons pas réussir si nous continuons à faire les CDN de haut en bas. C’est pourquoi CGLU Afrique a proposé que la révision des CDN soit mise à profit, pour lancer un processus par les autorités locales avec des Contributions Déterminées au niveau local (PMA) qui enrichirait et harmoniserait les Contributions déterminées au niveau national (CDN). De cette façon, il existe une relation entre le niveau local et le niveau national. Évidemment, il existe des procédures et ces procédures exigent d’abord que la communauté internationale prenne le temps pour les gouvernements nationaux (en particulier en Afrique) de s’adapter à ce processus. Nous sommes de ceux qui disent qu’il faut un point focal climat au niveau des associations nationales d’autorités locales, comme c’est le cas au niveau national au sein des différents ministères. Nous aurions ainsi une personne qui serait l’interface pour renforcer la capacité des gouvernements locaux à venir à la table. S’ils ne sont pas autour de la table, cela signifie qu’on ne discute de rien. 60% des gaz à effet de serre sont produits dans les villes. Cette jonction doit être faite entre le niveau national et le niveau local. Tous les pays ont des associations nationales qui représentent ces autorités locales. Au niveau continental, nous avons CGLU Afrique et au niveau mondial, il y a CGLU. Enfin, il est clair qu’il y a un travail scientifique extraordinaire à produire. S’engager dans la construction de marchés du carbone nécessite qu’il y ait des mesures, des rapports et des systèmes qui permettent d’appliquer les recommandations de la dernière Conférence des Parties (COP).</em></p> <p><strong _msthash="47796" _msttexthash="728845">Regarder la vidéo du webinaire </strong></p> <p><img alt="" src="./material-2023-07-12trans_files/hqdefault(1).jpg" style="height:360px; width:480px"/></p> <h1>Carbon pricing in Africa: opportunities&nbsp;for action at the territorial level</h1> <p>29 October 2020/in&nbsp;<a href="https://www.uclga.org/category/news/" rel="tag">News</a>,&nbsp;<a href="https://www.uclga.org/category/news-caro/" rel="tag">News - CARO</a>,&nbsp;<a href="https://www.uclga.org/category/news-earo/" rel="tag">News - EARO</a>,&nbsp;<a href="https://www.uclga.org/category/news-naro/" rel="tag">News - NARO</a>,&nbsp;<a href="https://www.uclga.org/category/news-saro/" rel="tag">News - SARO</a>,&nbsp;<a href="https://www.uclga.org/category/news-waro/" rel="tag">News - WARO</a>&nbsp;/</p> <p>On Tuesday October 27, 2020, UCLG Africa, in partnership with CPLC (Coalition for leadership on carbon pricing) and CoM SSA (Covenant of Mayors for Sub-Saharan Africa) held a webinar with the theme, &ldquo;<strong>Carbon pricing in Africa: opportunities for action at the territorial level.</strong>&rdquo; The meeting contextualized carbon pricing and its goals in relation to sub-national actors in Africa.</p> <p>The opening speech was delivered by&nbsp;<strong>His Excellency Prof. Lee WHITE</strong>, Minister of Forests, Sea and Environment of the Republic of Gabon. Welcoming speeches were delivered by&nbsp;<strong>Mrs. Wendy Hughes</strong>, Manager for Carbon and Market Innovation at the World Bank and&nbsp;<strong>Mr. Jean Pierre Elong Mbassi</strong>, Secretary General of UCLG Africa.</p> <p><strong>Ms. Wendy Hughes</strong>&nbsp;explained how the World Bank was engaged in working with several partners in Africa to explore carbon pricing opportunities. Through the Coalition for the Leadership on Carbon Pricing (CPLC), actions were carried out with various partners: national governments, the private sector, civil society and local authorities. &ldquo;<em>This webinar is part of this collaborative spirit of sharing experiences. I hope that the exchange of views will enable us to make important contributions on climate change and to translate this into real action at the local level.</em>&rdquo;</p> <p><strong>Mr. Jean Pierre Elong Mbassi</strong>&nbsp;indicated that it was now essential to set a price on carbon. &ldquo;<em>Thee setting up of Carbon Pricing System</em>&nbsp;<em>and the development of carbon markets are at the heart of the discussions currently being carried out within the framework of the implementation of the Paris Agreement on Climate Change. It should be recalled that under the Kyoto Protocol, a mechanism for the trading of pollution rights had been proposed to organize supply and demand in this field in order to arrive at an efficient price, ensuring the best allocation of resources that should be compatible with the imperative of reducing greenhouse gas emissions on a planetary scale. The question is how to go about it. The Kyoto Protocol proposed to rely on the market mechanisms through the Clean Development Mechanism to freely organize the confrontation of supply and demand for greenhouse gas emission quotas. This is how the carbon market was developed. We subsequently realized that this mechanism was not sufficient to have a carbon price that truly reflects the requirement to branch off towards a low carbon economy. This has led to the consideration of other mechanisms for setting an explicit or implicit carbon price, allowing clear signals to be sent on the benefits of reducing greenhouse gas emissions; or on the cost that greenhouse gas emissions impose on society, the general goal being to organize the transition to a low carbon energy system.</em></p> <p><em>Among these mechanisms one can mention:</em></p> <ul> <li><em>the carbon tax, which makes it possible to have polluters pay directly for the cost of emissions;</em></li> <li><em>the compensation price or subsidies for low carbon investments (renewable energies, energy efficiency), which reward avoided emissions at the carbon market price;</em></li> <li><em>the laws and regulations that allow for an implicit carbon price to be set in areas where the price is not explicit, such as agriculture, transport or waste. Laws and regulations can also speed up processes of technological breakthroughs that can accelerate the energy transition.</em></li> </ul> <p><em>It is known that by 2050 Africa will have joined the rest of the world in having people living mainly in cities and will have 1.2 billion city dwellers. We also know that cities are the source of more than 60 percent of greenhouse gas emissions, and that their technological choices in the areas of construction, mobility and transport, as well as waste, among others, will be determinants for a branching off towards a low carbon development model.</em></p> <p><em>As you probably already know with the support of the European Union, nearly 200 cities in sub-Saharan Africa have committed to the production of Climate-Energy plans within the framework of the Covenant of Mayors for the Climate. It therefore, seems essential to us that the 100 cities of more than 1 million inhabitants that Africa will have in the next 5 years, commit now to setting a carbon price and setting up carbon markets structured around sustainable development objectives, to send a clear signal of their determination to initiate the energy and ecological transition now.</em></p> <p><em>This is why United Cities and Local Governments of Africa wished to organize this webinar in collaboration with the Coalition for Carbon Pricing Leadership (CPLC), hosted by the World Bank and the Covenant of Mayors for the Climate and Energy in sub-Saharan Africa (CoM SSA), supported by the European Commission.</em></p> <p><em>The World Bank launched the Partnership for Market Readiness (PMR) initiative in 2011 to set a price on carbon. This initiative is implemented in October 2020 in 46 national states and 35 subnational jurisdictions.</em></p> <p><em>30 countries in sub-Saharan Africa are committed to the use of carbon pricing or carbon markets in their Nationally Determined Contributions for the implementation of the Paris Agreement. But this initiative has so far not involved local authorities.</em></p> <p><em>This webinar offers the opportunity to share the international experience in Carbon Pricing and the development of carbon market, and aims at making the most of insights and guidance of the best decision-makers, thinkers and professionals, to bring to national and territorial authorities and practitioners of Africa a better understanding of the carbon pricing mechanisms and the usefulness of using them to stimulate the branching off towards a more energy efficient, low carbon, and more resilient territorial development</em>.&rdquo;</p> <p><strong><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/PM-OK-300x207.jpg" style="height:258px; width:374px" />H.E Prof. Lee White</strong>&nbsp;revealed that in 2012, his country, Gabon, &ldquo;<em>realized that we could not count on a sufficient carbon price. We left the UN REDD process to reflect on how to create a sustainable economy around the Gabonese forest. We have banned logging of unprocessed logs in Gabon. In 10 years, we have multiplied our forestry economy by four</em>.&nbsp;<em>Why is a ton of carbon in Europe not the same price as in Gabon? In Gabon we have established a program to develop what is called the smart code. Unfortunately in Gabon, the construction of houses consumes a lot of carbon. The challenge is to set up infrastructures that are both resilient to climate change and low in CO2&nbsp;emissions. To achieve this, it is necessary to arrive at a real exchange between developed countries and developing countries. This subject is very important. I wish for ourselves, fruitful deliberations.</em>&rdquo;</p> <p><strong>Ms. Ishanlosen Odiaua</strong>, Senior Social Development Specialist at the World Bank, spoke to the audience about the&nbsp;<strong>importance of involving local authorities in climate action</strong>. &ldquo;<em>Local authorities can help by working with local people to take ownership of these notions of climate action. Local authorities are closer to populations and these populations are the first victims of pollution, and yet they don&rsquo;t have a say at the international level. Local and regional elected representatives must represent them by carrying their voice. We must find intercession for the implementation of the different actions in order to avoid top-down approaches. By involving local authorities, we ensure that the opinions of citizens are taken- into-account.</em>&rdquo;</p> <p><strong>Mr. Andrei Marcu,&nbsp;</strong>Founder and Executive Director of ERCST (European Roundtable on Climate Change and Sustainable Transition), is also convinced that cities and local authorities can help achieve the goals of the Paris Agreement on Climate and the Nationally Determined Contributions (NDCs). &ldquo;<em>60% of greenhouse gases are in cities. In Africa, the carbon market represents an essential element as a source of financing. In making this transition to a carbon neutral world, it is important to have robust funding for Africa and for the rest of the world. The stakes are huge in Africa, but progress is not satisfactory. In 2019 only 3% of NDCS projects were in Africa and of these projects only 66 projects involved local authorities. We have to start talking about the price of carbon at the international level, but we must also talk about the price of carbon at the national level. Carbon markets can be introduced in a hybrid way in Africa. In Africa, the carbon market process has been slow to start and in some cases has collapsed. You need expertise in this area and an understanding of regulatory frameworks. National governments must create a framework for the participation of cities. Local authorities must give their approval. Article 6 of the Paris Agreement is the only part that is not complete. Articles 6.2 and 6.4 are more decentralized approaches. The reason we often don&rsquo;t have access to the market is that the market comes from projects in developing countries. You have to have access to these markets to have access to these opportunities. Africa came late to this market and was disappointed because as soon as it arrived the market was collapsing</em>.&rdquo;</p> <p><strong><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/MS-300x208.jpg" style="height:211px; width:304px" />Ms. Mandy Rambharos</strong>, Head of the Just Energy Transition office at Eskom Holdings SOC Ltd (Johannesburg, South Africa), specified how the problems in Africa are exacerbated by climate change. &ldquo;<em>There are social economic challenges and adaptation challenges. The important aspect that needs to be looked at is the role of carbon pricing in attracting finance and financing to Africa. We must meet the requirements for the social and economic development of our countries. We have switched to technologies that emit less carbon, which is good. Carbon pricing plays an important role. We must consider carbon pricing in a more realistic way by focusing on actions and enabling environments.</em>&rdquo;</p> <p><strong>&nbsp;</strong></p> <p>&nbsp;</p> <p>&nbsp;</p> <p><strong>Panel 1</strong></p> <p>The first panel discussion was moderated by&nbsp;<strong>Ms. Rokhaya Sy Gaye, President of the Tournesol Association,&nbsp;</strong>member of the Women Major Group and Country Monitor of the African Gender Group of the Green Climate Fund (City of Dakar). The presenter focused on: &ldquo;<strong>How can African cities contribute to ensuring a successful transition from the Clean Development Mechanism (under the Kyoto Protocol) to Article 6 of the Paris Agreement in order to meet national commitments</strong>?&rdquo;</p> <p><strong>Ms. Rachel Botti-Douayoua,&nbsp;</strong>Representative of the Ministry of Environment and Sustainable Development of C&ocirc;te d&rsquo;Ivoire, indicated that in her country, &ldquo;<em>all CDM (Clean Development Mechanism) projects have been led by individuals from the private sector, whereas local governments were not involved. Local governments are not involved upstream; generally it is representatives of central governments who are at the negotiating table. The transfer of information between the central government and local governments is often not effective. For communities to be more involved in the implementation of the Paris Agreement, a better understanding of climate issues on the national and local economies is needed. This will allow for the development of local climate strategies. We often have national strategies that are not translated at the local level. One of the shortcomings of the first NDCs was the top-down approach used to develop the climate change strategy. It is often difficult to translate the strategic pillars developed at the national level into action on the ground. One of the recommendations is to favor the bottom-up approach.</em>&rdquo;</p> <p>For&nbsp;<strong>Mr. Yassine Daoudi,&nbsp;</strong>Mayor of the city of Guisser (Morocco), Vice-President of AMPCC (Moroccan Association of Presidents of Communal Councils), the fight against climate change requires special funding. &ldquo;<em>Moroccan local governments are involved in the fight against climate change and are in the search for funding. The local carbon market is an interesting option. Our cities are getting bigger and there is more pollution. If we are thinking of integrating the carbon market, we can switch to a carbon tax which offers possibilities to improve one&rsquo;s competitiveness where there is trading of CO2&nbsp;quotas. In 2015, Morocco launched the initiative for the creation of the carbon market in the REDD program with the cement and phosphate sector. At that time, the local authorities were not involved. One cannot speak of a local carbon market without the national carbon market. It is necessary to have a regulator of this carbon market, in particular the central government. It is the same concern with the territorialization of NDCs: it is necessary to territorialize the carbon market.</em>&rdquo;</p> <p><strong><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/vallier-300x206.jpg" style="height:249px; width:363px" />Mr. Fr&eacute;d&eacute;ric Vallier</strong>, Secretary General of the Council of European Municipalities and Regions (CEMR), expressed that one of the challenges facing the climate agenda was that it was a danger that seemed very distant to many people. &ldquo;<em>Nonetheless, everyone recognizes the climate emergency. In 2008, European cities signed up to the Covenant of Mayors. The Covenant of Mayors is a voluntary commitment: there are 10,000 member local authorities. In sub-Saharan Africa, thanks to funding from the European Union, we have developed this convention, which already has several hundred, member cities. ICLEI is the technical arm of the CoM SSA, and UCLG Africa is the political arm to carry out advocacy with African institutions, particularly the African Union, in order to find support and financial instruments</em>.&nbsp;<em>The carbon market is important but we are not there yet.&nbsp;We have to find sources of funding to support cities that engage in actions to both mitigate and adapt to climate change.&nbsp;It is a challenge and an opportunity to rethink the&nbsp;development of our territories.</em>&rdquo;</p> <p><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/BOAD-300x207.jpg" style="height:273px; width:396px" />Mr.&nbsp;<strong>Yacoubou Bio Saw&eacute;</strong>, Director of the Unit for Environmental Management and&nbsp;Sustainable Development at the&nbsp;West African Development&nbsp;Bank&nbsp;(BOAD), discussed the need for effective collaboration between central governments and local authorities. &ldquo;<em>BOAD has set up a carbon market which collapsed with the 2018 crisis. We are now committed to the United Nations financial mechanisms, in particular the adaptation fund, the Green Climate Fund that granted to us accreditations which allow us today to work on the financing of projects and to give content to the NDC programs of the national governments. Nonetheless, the silos between national governments and local authorities make it difficult to get results. We must think local and act local. Decentralization as experienced today is not likely to help matters. Decentralization must be total, otherwise there will be no results. We must therefore give leadership to the umbrella organization of local and subnational governments on the continent, which is UCLG Africa. The AfDB has signed a partnership with UCLG Africa to reflect on the possibilities of dealing with the problems. If the central government and local authorities remain in a climate of mistrust, there will be a problem, because national resources must be used as a lever to mobilize external funds. It is then necessary to build the capacities of local governments. Local governments must be involved as a major player in the various Conferences of Parties (COPs).</em>&rdquo;</p> <p><strong>Panel 2</strong></p> <p><strong><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/CPLC-300x194.jpg" style="height:222px; width:343px" />The second panel moderated by Ms. Angela Naneu Churie Kallhauge</strong>, Director of the&nbsp;Coalition for Leadership on Carbon Pricing&nbsp;(CPLC)&nbsp;focused on the question, &ldquo;<strong>What&nbsp;are&nbsp;the most effective ways to involve subnational authorities in the implementation strategy of a national and regional framework on the carbon market, and how consequently, to structure the operational framework of cities and territories in the carbon market?&rdquo;</strong></p> <p>&nbsp;</p> <p><strong><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/Hakima-300x210.jpg" style="height:246px; width:351px" />Ms. Hakima El Hait&eacute;, President of the Liberal International,</strong>&nbsp;Former Minister of the Environment of Morocco, spoke out for real decentralization. &ldquo;<em>The territories produce more than 60% of CO2&nbsp;emissions and make 90% of the decisions that have an impact on climate change on a daily basis. Local governments have an important role to play concerning the climate issue. I see 4 main obstacles to their involvement. From the institutional and governance standpoint, local governments are not partners in the implementation of public policies. The second obstacle is the top-down approach: it does not involve local governments. The third obstacle is capacity building which is a central aspect, and the fourth obstacle is access to climate finance. Without real and effective decentralization, the implementation of the Paris Agreement will not succeed.</em>&rdquo;</p> <p><strong><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/BAD-300x194.jpg" style="height:217px; width:336px" />Mr. Anthony Nyong, Director of Climate Change and Green Growth at the AfDB</strong>, said, &ldquo;<em>the carbon tax is there to deter emissions. We must have a space that allows us to grow. Any policy to be implemented in the future must adapt to the sustainable development model. We have to make sure that the money we earn must be supported and directed towards sustainable development.</em>&rdquo; On questions regarding the price for carbon, measures to improve carbon pricing and incentives, including the role of AfDB, Mr. Nyong stated,<em>&nbsp;&ldquo;For the moment, 4 countries in West Africa have been chosen to set up pilot projects. We are going to develop an internal carbon price or a carbon credit trading system.</em>&rdquo;</p> <p><img alt="" src="https://www.uclga.org/wp-content/uploads/2020/10/GCOM-300x196.jpg" style="height:243px; width:372px" />For&nbsp;<strong>Mr. Andy Deacom, Director of Strategy and Operations (GCoM),</strong>&nbsp;carbon markets can potentially be a vehicle for green growth in Africa. &ldquo;<em>It is necessary to find a role for the private sector. We must move away from the bottom-up dynamic as UCLG Africa and the CoM SSA do. I think there is untapped potential in the carbon market</em>.&rdquo;</p> <p><strong>Mr. St&eacute;phane Pouffary, President of Energies 2050</strong>, indicated that in order to shake things up and bring out the potential represented by local actions, one must resort to structured dialogues. &ldquo;<em>These dialogues can be used to enable a dialogue between the central government and local authorities. In Africa there is some enthusiasm for the process, but there are obstacles in terms of methodology. There are many cities that are not all big cities: local reporting will need to be adapted to the size of cities. Complicity between the national government and local authorities must&nbsp;be anticipated.</em>&rdquo;</p> <p>In&nbsp;his&nbsp;concluding address,&nbsp;<strong>Mr. Jean Pierre Elong Mbassi,</strong>&nbsp;Secretary General of UCLG Africa,&nbsp;stressed the fact that, &ldquo;<em>The carbon price is a compass that is indicative of the real will of societies to commit to the transition to low carbon development. This observation emerged from our discussions. It has also become clear that there is a problem of the social and environmental utility of the carbon price and this is the heart of Article 6 of the Paris Agreement. As a result of our deliberations, we should continue to reflect on how we shall go to Glasgow (COP26) with tangible elements making it possible to understand that the carbon price and the carbon market are essential complements to the achievement of the Paris Agreement. The second thing that has been said is that we will not be able to succeed if we do not go to the local level and we will not be able to succeed if we continue to do the NDCs from top to bottom. This is why UCLG Africa has proposed that the revision of the NDCs be taken advantage of, to start a process by local authorities with Locally Determined Contributions (LDCs) which would enrich and harmonize the Nationally Determined Contributions (NDCs). In this way there is a relationship between the local level and the national level. Obviously, there are procedures and these procedures first require the international community to take the time for national governments (especially in Africa) to adjust to this process. We are among those who say that there is a need for a climate focal point at the level of national associations of local authorities, as is the case at the national level within different ministries. We would thus have a person who is the interface for building the capacity of local governments to come to the table. If they are not around the table, it means that nothing is being discussed. 60% of greenhouse gases are produced in cities. This junction must be made between the national level and the local level. All the countries have national associations which represent these local authorities. At the continental level we have UCLG Africa and at the global level there is UCLG. Finally, it is clear that there is extraordinary scientific work that needs to be produced. Engaging in the construction of carbon markets requires that there be measures, reporting, and systems that allow the recommendations of the last Conference of the Parties (COP) to be applied</em>.&rdquo;</p> <p><strong>Watch The video of the Webinar&nbsp;</strong></p> <p><img alt="" src="https://i.ytimg.com/vi/9oaHXm8nYwE/hqdefault.jpg" style="height:360px; width:480px" /></p> None Africa, United Cities and Local Governments, UCLG Africa, ocal governments, carbon trading, carbon market, climate change, price formation, regulatory framework, potential carbon trading, carbon offsets, African Union of Local Authorities, AULA, the Union des Villes Africaines, UVA, the Africa Chapter of the Unao dos Ciudades y Capitaes Lusofono Africana, UCCL AFRICA, https://www.uclga.org/news/carbon-pricing-in-africa-opportunities-for-action-at-the-territorial-level/

environmental / carbon taxation environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <p _msthash="47721" _msttexthash="555726223">Lors d’un webinaire Green Talks LIVE de l’OCDE le 15 octobre 2019, Jonas Teusch du Centre de politique et d’administration fiscales de l’OCDE et Anthony Cox de la Direction de l’environnement de l’OCDE ont discuté des principales conclusions de la publication de l’OCDE, Taxing Energy Use 2019, qui présente des données nouvelles et originales sur les taxes sur l’énergie et le carbone dans les pays de l’OCDE et du G20, et dans le transport aérien et maritime international. Veuillez noter que l’image vidéo de nos panélistes n’est pas disponible pour cette version en raison d’un bug technique lors de l’enregistrement du webinaire.</p> <p _msthash="47722" _msttexthash="210652">Moments clés</p> <p> </p> <p>During an OECD Green Talks LIVE webinar on 15 October 2019, Jonas Teusch from the OECD Centre for Tax Policy and Administration and Anthony Cox of the OECD Environment Directorate discussed the key findings from the OECD publication, Taxing Energy Use 2019, which presents new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport. Please note that the video frame of our panelists is not available for this version due to a technical bug during the webinar recording.</p> <p>Key moments</p> <p>&nbsp;</p> None OECD, Environmental Policies, Social and Economic Outcomes, carbon tax, carbon taxes, environmental taxes, OECD Centre for Tax Policy and Administration, Taxing Energy Use, G20, https://www.youtube.com/watch?v=VQWCCW9lh_s

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <h1 _msthash="47670" _msttexthash="20187193">LA TARIFICATION DU CARBONE PEUT-ELLE FINANCER LA TRANSITION JUSTE EN AFRIQUE DU SUD ? (SÉRIE DE WEBINAIRES SUR L’AFRIQUE DU SUD ET LA TARIFICATION DU CARBONE)</h1> <ul> <li _msthash="47671" _msttexthash="304291">lundi 20 juillet 2020</li> <li _msthash="47672" _msttexthash="57031">8:00 9:00</li> </ul> <ul> <li _msthash="47673" _msttexthash="250796"><a _istranslated="1" href="http://www.google.com/calendar/event?action=TEMPLATE&amp;text=Can%20Carbon%20Pricing%20finance%20the%20Just%20Transition%20in%20South%20Africa%3F%20%20%28South%20Africa%20%26amp%3B%20Carbon%20Pricing%20Webinar%20Series%29&amp;dates=20200720T120000Z/20200720T130000Z">Google Agenda</a> <a _istranslated="1" href="https://www.carbonpricingleadership.org/calendar/2020/6/17/carbon-pricing-finance-just-transition?format=ical">ICS</a></li> </ul> <p> </p> <h1><strong _msthash="47674" _msttexthash="1826435">L’AFRIQUE DU SUD ET LA TARIFICATION DU CARBONE</strong></h1> <h1 _msthash="47675" _msttexthash="259051">SÉRIE DE WEBINAIRES</h1> <h3> </h3> <h3 _msthash="47676" _msttexthash="7229976">Le soutien à ces ateliers est assuré par SPIPA, l’UE et la GIZ/BMU</h3> <h3 _msthash="47677" _msttexthash="565513">Présenté par CPLC, EUI et IETA</h3> <p><img _mstalt="465153" alt="CPLC_Logo_RGB_blue.png" src="./material-2023-07-12trans_files/CPLC_Logo_RGB_blue.png"/></p> <p><img _mstalt="164255" alt="EUI logo.png" src="./material-2023-07-12trans_files/EUI+logo.png"/></p> <p><img _mstalt="307216" alt="IETA-2015_logo.png" src="./material-2023-07-12trans_files/IETA-2015_logo.png"/></p> <h1><strong _msthash="47678" _msttexthash="2985866">LA TARIFICATION DU CARBONE PEUT-ELLE FINANCER LA TRANSITION JUSTE EN AFRIQUE DU SUD ?</strong></h1> <h2><strong _msthash="47679" _msttexthash="738855">20 juillet 2020 8 h HAE I 2 h SAST I 5 h 30 IST</strong></h2> <p> </p> <h3 _msthash="47680" _msttexthash="233076805">L’Afrique du Sud est un pionnier de l’action climatique en Afrique. En 2019, il est devenu le premier pays du continent à introduire un prix sur le carbone. Cette série de webinaires explorera le potentiel futur du système de tarification, assurant une transition juste et assurant un leadership international. Participez à un dialogue d’experts avec des responsables gouvernementaux, des experts techniques, des ONG et des chefs d’entreprise sur les derniers développements en matière de politiques et de marchés et les opportunités de croissance.</h3> <h3 _msthash="47681" _msttexthash="724958">Ces ateliers sont soutenus par</h3> <p><img alt="" src="./material-2023-07-12trans_files/image-asset.png"/></p> <p><img _mstalt="171808" alt="Germany.png" src="./material-2023-07-12trans_files/Germany.png"/></p> <p><em _msthash="47682" _msttexthash="150100808">Cet événement a été organisé avec le soutien financier de l’instrument de partenariat de l’Union européenne et du ministère fédéral allemand de l’environnement, de la protection de la nature et de la sûreté nucléaire (BMU) dans le cadre de l’Initiative internationale sur le climat (IKI). Les opinions exprimées relèvent de la seule responsabilité des conférenciers et ne reflètent pas nécessairement celles des bailleurs de fonds. </em></p> <h1>CAN CARBON PRICING FINANCE THE JUST TRANSITION IN SOUTH AFRICA? (SOUTH AFRICA &amp; CARBON PRICING WEBINAR SERIES)</h1> <ul> <li>Monday, July 20, 2020</li> <li>8:00 AM&nbsp;&nbsp;9:00 AM</li> </ul> <ul> <li><a href="http://www.google.com/calendar/event?action=TEMPLATE&amp;text=Can%20Carbon%20Pricing%20finance%20the%20Just%20Transition%20in%20South%20Africa%3F%20%20%28South%20Africa%20%26amp%3B%20Carbon%20Pricing%20Webinar%20Series%29&amp;dates=20200720T120000Z/20200720T130000Z">Google Calendar</a>&nbsp;&nbsp;<a href="https://www.carbonpricingleadership.org/calendar/2020/6/17/carbon-pricing-finance-just-transition?format=ical">ICS</a></li> </ul> <p>&nbsp;</p> <h1><strong>SOUTH AFRICA &amp; CARBON PRICING</strong></h1> <h1>WEBINAR SERIES</h1> <h3>&nbsp;</h3> <h3>Support for these workshops is provided by SPIPA, EU and GIZ/BMU</h3> <h3>Brought to you by CPLC, EUI and IETA</h3> <p><img alt="CPLC_Logo_RGB_blue.png" src="https://images.squarespace-cdn.com/content/v1/54ff9c5ce4b0a53decccfb4c/1591799379806-0NLMSEO2GZ7GVAXVHW21/CPLC_Logo_RGB_blue.png?format=500w" /></p> <p><img alt="EUI logo.png" src="https://images.squarespace-cdn.com/content/v1/54ff9c5ce4b0a53decccfb4c/1591799395025-ZJWMUQT9UY8U9SXRB2IU/EUI+logo.png?format=300w" /></p> <p><img alt="IETA-2015_logo.png" src="https://images.squarespace-cdn.com/content/v1/54ff9c5ce4b0a53decccfb4c/1591799415778-PYO8E5GSFIK3ZH1QWXS9/IETA-2015_logo.png?format=300w" /></p> <h1><strong>CAN CARBON PRICING FINANCE THE JUST TRANSITION IN SOUTH AFRICA</strong></h1> <h2><strong>July 20, 2020 8 am EDT I 2 pm SAST I 5:30 pm IST</strong></h2> <p>&nbsp;</p> <h3>South Africa is a pioneer of climate action in Africa. In 2019 it became the first country on the continent to introduce a price on carbon. This webinar series will explore the future potential of the pricing system, assuring a just transition and providing international leadership. Join an expert dialogue with government officials, technical experts, NGOs and business leaders on the latest policy and market developments and growth opportunities.</h3> <h3>These workshops are supported by</h3> <p><img alt="" src="https://images.squarespace-cdn.com/content/v1/54ff9c5ce4b0a53decccfb4c/1593617473396-EFFC8FQ6W6DBE64INRRD/image-asset.png?format=300w" /></p> <p><img alt="Germany.png" src="https://images.squarespace-cdn.com/content/v1/54ff9c5ce4b0a53decccfb4c/1593617508087-URH4P7NZIRWQ2IV8497I/Germany.png?format=300w" /></p> <p><em>This event has been organised with the financial support of the European Union&rsquo;s Partnership Instrument and the German Federal Ministry for the Environment, Nature Conservation, and Nuclear Safety (BMU) in the context of the International Climate Initiative (IKI). The opinions expressed are the sole responsibility of the speakers and do not necessarily reflect the views of the funders. &nbsp;</em></p> None South Africa, carbon trading, stakeholders, civil society, emissions trading, CO2, transforming energy, economic growth, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.carbonpricingleadership.org/calendar/2020/6/17/carbon-pricing-finance-just-transition

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax administration / management / it, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <h1> </h1> <h1> </h1> <h1>&nbsp;</h1> <h1>&nbsp;</h1> None carbon trading, EU, emissions trading, CO2, trade impact, impact trading, Peterson Institute for International Economics, PIIE, European Union, transforming energy, economic growth, carbon market, price formation, regulatory framework, potential carbon trading, carbon offsets, https://www.piie.com/events/can-we-design-carbon-tax-doesnt-create-trade-conflicts

environmental / carbon taxation accounting & taxation / concepts of taxation, business models basis for taxation, domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="47591" _msttexthash="379617303">Cette boîte à outils a été préparée dans le cadre de la Plateforme de collaboration en matière fiscale (PCT) sous la responsabilité des secrétariats et du personnel des quatre organisations mandatées. Il reflète un large consensus parmi ces membres du personnel, mais ne doit pas être considéré comme l’opinion officiellement approuvée par ces organisations ou par leurs pays membres. La boîte à outils a bénéficié des commentaires soumis par les pays, les organisations de la société civile, les entreprises et les particuliers reçus au cours d’une période d’examen public, de janvier à avril 2017. Les partenaires du PCT souhaitent exprimer leur gratitude pour toutes les soumissions reçues</p> <p>This toolkit has been prepared in the framework of the Platform for Collaboration on Tax (PCT) under the responsibility of the Secretariats and Staff of the four mandated organisations. It reflects a broad consensus among these staff, but should not be regarded as the officially endorsed views of those organisations or of their member countries. The toolkit has benefited from comments submitted by countries, civil society organisations, business and individuals received during a public review period, January &ndash; April 2017. The PCT partners wish to express their gratitude for all submissions received</p> None OECD, IMF, World Bank, UN, The Platform for Collaboration on Tax, resources, mining, pricing, resources sector, mining sector extractive sector, resource pricing, transfer pricing, comparable pricing, tp, lack of data, data, data comparisons, problems comparisons, problems accessing data, tp methods, group structures, related party provisions, related party payments, valuing related parties transactions, https://www.oecd.org/tax/toolkit-on-comparability-and-mineral-pricing.pdf

environmental / carbon taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, fiscal decentralisation & subnational taxes, foreign direct investment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication high language proficiency None all <p _msthash="47543" _msttexthash="163115784">Les industries extractives sont engagées dans la recherche, le développement, la production et la vente de ressources naturelles non renouvelables, telles que le pétrole, le gaz naturel et les produits miniers. Le système fiscal et fiscal plus large qui s’applique aux industries extractives devrait garantir que le gouvernement obtient une part adéquate et appropriée des avantages de ses ressources, tout en offrant un rendement proportionnel aux risques supportés et aux fonctions exercées par les parties. </p> <p _msthash="47544" _msttexthash="164246472">Le Manuel des Nations Unies sur certaines questions relatives à la taxation des industries extractives par les pays en développement répond à la demande des pays pour des orientations plus claires sur les aspects politiques et administratifs de l’application des taxes aux entreprises actives dans les industries extractives. Ces orientations aident les décideurs et les administrateurs à traiter des questions complexes; Il aide également les contribuables dans leurs relations avec les administrations fiscales. </p> <p _msthash="47545" _msttexthash="124725055">En mettant l’accent sur des domaines d’intérêt spécifiques pour les pays en développement, le Manuel couvre les questions de convention fiscale, d’établissement stable et de prix de transfert, de prise fiscale du gouvernement, de questions de TVA, de traitement fiscal du déclassement, de négociation et de renégociation de contrats et de transfert indirect d’actifs. </p> <p _msthash="47546" _msttexthash="63807653">Cette deuxième édition du Manuel contient des directives actualisées sur les incitations fiscales, les prix de transfert et le déclassement. En outre, il offre de nouvelles orientations sur le traitement fiscal des sous-traitants et des prestataires de services, les contrats de partage de production, les transactions financières et les audits. </p> <p _msthash="47547" _msttexthash="55435822">Le Manuel est un produit du Comité fiscal des Nations Unies et de son <a _istranslated="1" href="https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/subcommittees/handbook-taxation-extractive">Sous-comité</a> multipartite, soutenu par le Secrétariat du Département des affaires économiques et sociales des Nations Unies. Le Comité a entamé des travaux sur la fiscalité des industries extractives en 2013 et a publié la première édition du Manuel en 2017. </p> <p><strong _msthash="47548" _msttexthash="69446">Liens:</strong></p> <p><font _msthash="47549" _mstmutation="1" _msttexthash="12997361">Manuel des Nations Unies sur certaines questions relatives à la taxation des industries extractives par les pays en développement (2021 - à paraître) (<a _istranslated="1" _mstmutation="1" href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2020-03/UN%20Handbook%20on%20Selected%20Issues%20for%20Taxation%20of%20the%20Extractive%20Industries%20by%20Developing%20Countries.pdf">2017</a>)</font>)</p> <p _msthash="47550" _msttexthash="219986">Déclarations</p> <p><a _msthash="47551" _msttexthash="7445971" href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2022-06/G20%20Policy%20Levers_NH_tax%20and%20SDGs.pdf">Discours liminaire du directeur de l’ODFD sur la fiscalité et les ODD (juin 2022)</a></p> <p>Extractive industries are engaged in finding, developing, producing and selling non-renewable natural resources, such as oil, natural gas and mining products. The tax and broader fiscal system that applies to the extractive industries should ensure that the government obtains an adequate and appropriate share of the benefits from its resources, while providing a return commensurate with the risks borne and functions carried out by the parties. &nbsp;</p> <p>The UN Handbook on Selected Issues for Taxation of the Extractives Industries by Developing Countries responds to country demand for clearer guidance on the policy and administrative aspects of applying taxes to companies active in the extractive industries. Such guidance assists policy makers and administrators in dealing with complex issues; it also assists taxpayers in their dealings with tax administrations. &nbsp;</p> <p>In focusing on specific areas of interest for developing countries, the Handbook covers issues of tax treaty, permanent establishment and transfer pricing, the government&rsquo;s fiscal take, VAT topics, tax treatment of decommissioning, the negotiation and renegotiation of contracts, and the indirect transfer of assets.&nbsp;</p> <p>This second edition of the Handbook contains updated guidance on tax incentives, transfer pricing and decommissioning. Moreover, it offers new guidance on the tax treatment of subcontractors and service providers, production sharing contracts, financial transactions and audits.&nbsp;</p> <p>The Handbook is a product of the UN Tax Committee and its multi-stakeholder&nbsp;<a href="https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/subcommittees/handbook-taxation-extractive">Subcommittee</a>, supported by the Secretariat in the UN Department of Economic and Social Affairs. The Committee initiated work on taxation of extractive industries in 2013 and published the first edition of the Handbook in 2017. &nbsp;</p> <p><strong>Links:</strong></p> <p>UN Handbook on Selected Issues for Taxation of the Extractives Industries by Developing Countries&nbsp;(2021 - forthcoming) (<a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2020-03/UN%20Handbook%20on%20Selected%20Issues%20for%20Taxation%20of%20the%20Extractive%20Industries%20by%20Developing%20Countries.pdf">2017</a>)</p> <p>Statements</p> <p><a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2022-06/G20%20Policy%20Levers_NH_tax%20and%20SDGs.pdf">Keynote address on Taxation and SDGs by FSDO Director (June 2022)</a></p> None Extractives Industries, tax incentives, decommissioning, Developing Countries,non-renewable natural resources, oil, gas, resources sector, mining sector, extractive industries, challenges, resource rich countries, resources, renewable energy, transition, https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/thematic-areas/extractive-industries-taxation

environmental / carbon taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth course medium language proficiency no do not include that all <h3 _msthash="47501" _msttexthash="95485">Aperçu</h3> <p _msthash="47502" _msttexthash="140362976">Les recettes fiscales seront probablement le principal avantage de l’extraction minière pour les États hôtes. Pour promouvoir l’exploitation minière au service du développement, les États doivent concevoir des régimes fiscaux miniers qui tiennent compte des intérêts d’un large éventail de parties prenantes. Leurs choix ont des implications majeures pour les finances publiques, le développement et la durabilité.</p> <p _msthash="47503" _msttexthash="17204382">Ce cours aidera les décideurs, les gestionnaires d’entreprises du secteur privé et les activistes à comprendre ces choix et leurs implications.</p> <h3>Overview</h3> <p>Tax revenues are likely to be the core benefit of mineral extraction for host States. To promote mining for development, States must design mineral fiscal regimes that consider the interests of a wide range of stakeholders. Their choices have major implications for public finance, development and sustainability.</p> <p>This course will help policy makers, managers in private sector companies, and activists understand these choices and their implications.</p> None South Africa,Edx, tax policy, resource policy, mining companies, stakeholders, civil society, mining, tax revenue, tax revenue mobilisation, mining sector, resource sector, resources, royalties, profit tax, taxing extractive sector, tax policy, price of resources, mining royalties, https://www.classcentral.com/course/edx-mining-for-development-the-taxation-linkage-13865

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all <h1 _msthash="47441" _msttexthash="13067145">Webinaire ECIPE : Mise en œuvre de l’impôt minimum mondial sur les sociétés : pourquoi les gouvernements sont-ils si prudents ?</h1> <p _msthash="47442" _msttexthash="168311">SEPTEMBRE142022</p> <p _msthash="47443" _msttexthash="5146024"><strong _istranslated="1">Lieu: </strong>Webinaire<br _istranslated="1"/> ZOOM <strong _istranslated="1">Conférenciers </strong>: Daniel Bunn, Elena Leontjeva, Dr Matthias Kullas<br _istranslated="1"/> <strong _istranslated="1">Heure : </strong>15 h 30</p> <p _msthash="47444" _msttexthash="19788353">Discussion d’experts sur les approches adoptées par les gouvernements concernant l’impôt minimum mondial sur les sociétés.</p> <p _msthash="47445" _msttexthash="1419697279">L’UE et les États-Unis ont joué un rôle important en encourageant 136 pays à signer un accord fiscal mondial présenté en octobre 2021. Mais un an après que l’accord a été conclu, il est difficile de trouver des progrès matériels dans la mise en œuvre de la législation. Dans l’UE, les divisions politiques entre les États membres de l’UE continuent d’empêcher l’approbation d’un impôt minimum sur les sociétés. La Commission européenne a poussé à la mise en œuvre de nouvelles règles malgré l’absence d’une compréhension technique claire de la façon dont le nouveau régime devrait fonctionner dans la pratique. La proposition de mise en œuvre de l’administration américaine est en deçà des normes de l’OCDE pour un taux minimum mondial. Beaucoup d’autres juridictions ont du mal à mettre en œuvre de nouvelles règles fiscales pour les sociétés, faisant preuve de patience stratégique pour comprendre comment d’autres prévoient de mettre en œuvre l’impôt minimum mondial. Pendant ce temps, les professionnels de la fiscalité s’attendent à un nouveau réseau de complexité qui laissera les entreprises lutter pour se conformer à des codes fiscaux nationaux incohérents.</p> <p _msthash="47446" _msttexthash="29281954">Joignez-vous à nous pour une discussion d’experts sur les approches adoptées par les gouvernements concernant l’impôt minimum mondial sur les sociétés.</p> <p _msthash="47447" _msttexthash="8086325">Avons-nous besoin d’un impôt minimum mondial sur les sociétés dans une économie numérisée?</p> <p _msthash="47448" _msttexthash="9713080">Pourquoi les pays ont-ils du mal à mettre en œuvre le compromis de l’OCDE ?</p> <p _msthash="47449" _msttexthash="17688450">Les pays devraient-ils s’opposer à l’impôt minimum et, dans l’affirmative, pourquoi?</p> <p _msthash="47450" _msttexthash="2929667">Comment éviter un nouveau réseau de complexité du code des impôts?</p> <p _msthash="47451" _msttexthash="10595689">Dans quelle mesure l’approche de l’UE diffère-t-elle de la proposition américaine?</p> <p _msthash="47452" _msttexthash="42668093">Quelles réformes sont réellement nécessaires pour que le système d’imposition des sociétés devienne plus simple et plus facile à naviguer, même dans le contexte d’un impôt minimum mondial ?</p> <p _msthash="47453" _msttexthash="22270092">Si l’impôt minimum n’est pas mis en œuvre, quels instruments alternatifs peuvent être mis en œuvre au niveau de l’UE?</p> <p><img alt="" src="./material-2023-07-12trans_files/hqdefault.jpg" style="height:360px; width:480px"/></p> <p><a _msthash="47454" _msttexthash="654446" href="https://us02web.zoom.us/webinar/register/1916623861782/WN_s_f37XPBTHuiakHx-11LZw">INSCRIVEZ-VOUS À CET ÉVÉNEMENT </a></p> <h2 _msthash="47455" _msttexthash="134901">Programme</h2> <p _msthash="47456" _msttexthash="3318263"><strong _istranslated="1">Daniel Bunn</strong>, vice-président exécutif de la Tax Foundation, Washington D.C.</p> <p _msthash="47457" _msttexthash="5290532"><strong _istranslated="1">Elena Leontjeva</strong>, cofondatrice et présidente du Lithuanian Free Market Institute (LFMI), Vilnius</p> <p _msthash="47458" _msttexthash="3686085"><strong _istranslated="1">Dr Matthias Kullas</strong>, chef de division au Centre for European Policy (CEP), Fribourg</p> <p _msthash="47459" _msttexthash="6171282">Modéré par <strong _istranslated="1">Dr Matthias Bauer</strong>, Directeur de l’ECIPE</p> <h2 _msthash="47460" _msttexthash="179192">Emplacement</h2> <p><a href="http://maps.google.com/maps?z=10&amp;q=loc:50.8476424,4.3571696" target="_blank"><img src="./material-2023-07-12trans_files/staticmap"/></a></p> <h1>ECIPE Webinar: Implementing the Global Corporate Minimum Tax: Why are governments so cautious?</h1> <p>SEPTEMBER142022</p> <p><strong>Venue:&nbsp;</strong>ZOOM Webinar<br /> <strong>Speakers:&nbsp;</strong>Daniel Bunn, Elena Leontjeva, Dr Matthias Kullas<br /> <strong>Time:&nbsp;</strong>15:30</p> <p>Expert discussion about the approaches taken by governments regarding the global minimum corporate tax.</p> <p>The EU and the US played an important role in encouraging 136 countries to sign up to a global tax deal tabled in October 2021. But a year since the deal was agreed material progress on implementing legislation is hard to find. In the EU, political divisions among EU Member States continue to prevent approval of minimum corporate taxation. The European Commission has pushed toward implementing new rules despite the lack of a clear technical understanding of how the new regime should work in practice. The implementing proposal of the US administration falls short of OECD standards for a global minimum rate. Many more jurisdictions struggle with implementing new corporate tax rules, exercising strategic patience to understand how others plan to implement the global minimum tax. Meanwhile, tax professionals expect a new web of complexity that will leave companies struggling to comply with inconsistent national tax codes.</p> <p>Join us for an expert discussion about the approaches taken by governments regarding the global minimum corporate tax.</p> <p>Do we need a Global Corporate Minimum Tax in a digitised economy?</p> <p>Why do countries struggle to implement the OECD compromise?</p> <p>Should countries oppose the minimum tax and, if so, why?</p> <p>How to avoid a new web of tax code complexity?</p> <p>To what extent does the EU approach differ from the US proposal?</p> <p>Which reforms are really needed for the corporate tax system to become simpler and easier to navigate &ndash; even in the context of a global minimum tax?</p> <p>If the minimum tax is not implemented, what alternative instruments can be implemented at the EU level?</p> <p><img alt="" src="https://i.ytimg.com/vi/ZFGN72yR_y0/hqdefault.jpg" style="height:360px; width:480px" /></p> <p><a href="https://us02web.zoom.us/webinar/register/1916623861782/WN_s_f37XPBTHuiakHx-11LZw">REGISTER FOR THIS EVENT&nbsp;</a></p> <h2>Programme</h2> <p><strong>Daniel Bunn</strong>, Executive Vice President at the Tax Foundation, Washington D.C.</p> <p><strong>Elena Leontjeva</strong>, Co-founder and president of the Lithuanian Free Market Institute (LFMI), Vilnius</p> <p><strong>Dr Matthias Kullas</strong>, Head of Division at the Centre for European Policy (CEP), Freiburg</p> <p>Moderated by&nbsp;<strong>Dr Matthias Bauer</strong>, Director at ECIPE</p> <h2>Location</h2> <p><a href="http://maps.google.com/maps?z=10&amp;q=loc:50.8476424,4.3571696" target="_blank"><img src="http://maps.googleapis.com/maps/api/staticmap?center=50.8476424,4.3571696&amp;zoom=10&amp;size=400x400&amp;maptype=roadmap&amp;markers=icon:http://ecipe.org/app/themes/ecipe/assets/img/gm-marker.png|50.8476424,4.3571696&amp;key=AIzaSyAL0yfR5qPeya8Ofze6xGceq7sg-c7JxIo" /></a></p> None Global minimum tax, Global Corporate Minimum Tax, ECIPE, European Centre for International Political Economy, Transfer pricing, global developments, 2022, international services, goods, intangebles, CBCR, country by country reporting, pillar 1, pillar 2, pillar one, pillar two, https://ecipe.org/events/implementing-the-global-corporate-minimum-tax/

domestic taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt high databandwidth webinar/lecture high language proficiency None all None None United Arab Emirates, UAE, Company tax, tax on income or profit, foreign companies, foreign individuals, Financial operations, real estate, tax exemptions, Sharjah Research, Technology and Innovation Park https://www.youtube.com/watch?v=1UF9xcBQgXA

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all <p> </p> <p> </p> <p _msthash="47366" _msttexthash="1041219166">En juin 2021, des décideurs, des universitaires et des militants travaillant sur le commerce, l’investissement et la fiscalité se sont réunis pour discuter de la proposition mondiale du G7 sur l’impôt minimum et de la façon dont elle pourrait affecter les pays en développement et l’utilisation des incitations fiscales. Introduction • Nathalie Bernasconi-Osterwalder, Directrice exécutive, IISD Europe Modératrice • Alexandra Readhead, responsable, Fiscalité et industries extractives, panélistes de l’IISD • Thomas Lassourd, conseiller principal en politiques, Fiscalité et industries extractives, IISD • Ricardo Martner, Commissaire, Commission indépendante pour la réforme de la fiscalité internationale des entreprises (ICRICT) • Anthony Munanda, expert en fiscalité internationale, Forum africain sur l’administration fiscale (ATAF) • Joy W. Ndubai, associée d’enseignement et de recherche, Institut autrichien et droit fiscal international</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>In June 2021, policy makers, academics, and activists working on trade, investment and tax convened to discuss the the G7&#39;s global minimum tax proposal and how it could affect developing countries and the use of tax incentives. Introduction &bull; Nathalie Bernasconi-Osterwalder, Executive Director, IISD Europe Moderator &bull; Alexandra Readhead, Lead, Tax and Extractives, IISD Panelists &bull; Thomas Lassourd, Senior Policy Advisor, Tax and Extractives, IISD &bull; Ricardo Martner, Commissioner, Independent Commission for the Reform of International Corporate Taxation (ICRICT) &bull; Anthony Munanda, International Taxation Expert, African Tax Administration Forum (ATAF) &bull; Joy W. Ndubai, Teaching and Research Associate, Institute for Austrian and International Tax Law</p> None Global Minimum Tax, Africa, developing countries,Independent Commission for the Reform of International Corporate Taxation, tax policy, stakeholders, International Institute for Sustainable Development, ICRICT, African Tax Administration Forum, ATAF, A Tax Incentives, Transfer pricing, global developments, international services, intangebles, CBCR, country by country reporting, pillar 1, pillar 2, pillar one, pillar two, https://www.youtube.com/watch?v=egVxnQj_fR4

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="47328" _msttexthash="456883518">Pendant des années, l’avènement de l’économie numérique a laissé les pays perplexes dans leur tentative d’imposer les revenus gagnés par des entreprises étrangères sans présence physique sur leur territoire. Les organisations internationales et leurs pays membres ont échoué dans leurs tentatives de modifier les règles du régime fiscal international et de relever les défis posés par l’économie numérique. Cet article soutient qu’une telle approche conservatrice ne pourrait pas fonctionner et qu’une réforme fondamentale est inévitable. L’article propose une solution de retenue à la source, expliquant ses mérites et démontrant sa supériorité sur les réformes alternatives proposées à ce jour.</p> <p>For years, the advent of the digital economy has left countries stumped in their attempt to tax income earned by foreign firms without physical presence within their jurisdiction. International organizations and their member countries have failed in their attempts to tweak the rules of the international tax regime and address the challenges presented by the digital economy. This Article argues that such a conservative approach could not work and fundamental reform is inevitable. The Article proposes a withholding tax solution, explaining its merits and demonstrating its superiority over alternative reforms proposed to date.</p> None source based taxes, source based income, withholding tax, tax in the digital economy, digital taxes, digital taxation, new approaches, new methods, outdated international tax system, source based taxation, https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwjXv6m1vsv6AhUy93MBHcbMDYoQFnoECAwQAQ&url=https%3A%2F%2Fstatic1.squarespace.com%2Fstatic%2F5daf8b1ab45413657badbc03%2Ft%2F5e3b8c3cc9521014349cbc42%2F1580960828981%2F%2528g%2529%2BBaez%2BMoreno%2BBrauner%2B%252858-1%2529.pdf&usg=AOvVaw25S6KYK6fIAZlmGkSQgsQN

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="47289" _msttexthash="5769908664">Résumé Cet article expose l’échiquier sur lequel les impôts sur les revenus internationaux des immeubles sont contestés, négociés et récoltés selon des règles prédéterminées qui penchent fortement en faveur des pays développés. Ce biais ancré et prononcé dans le régime fiscal international en faveur des pays développés en fait un acteur privilégié. Les pays développés font alors des manœuvres pour optimiser leurs gains économiques aux dépens des pays en développement, ce qui en fait un cadre de jeu truqué. Le document tire sa justification d’un choix exceptionnellement sélectif de territorialité sur les revenus immobiliers, qui n’était étonnamment pas aligné sur le mouvement de capitaux inversé attendu, c’est-à-dire des pays en développement vers les pays développés. La genèse et l’évolution de la territorialité sélective sont retracées à travers ses différentes phases de développement institutionnel – Société des Nations (LN), Organisation de coopération et de développement économiques (OCDE) et Nations Unies (ONU). Malgré un consensus international écrasant sur la territorialité sélective des revenus immobiliers, le rôle de l’ONU est mis en lumière pour faire valoir que les pays en développement ont peut-être énormément souffert au cours des cent dernières années en croyant instinctivement en l’efficacité du Modèle de convention fiscale des Nations Unies (MTC) et en poursuivant aveuglément l’article 6 dans leurs conventions bilatérales de double imposition (CDI). Les implications hostiles de la mentalité grégaire de la part des pays en développement ont été galvanisées dans le sillage particulier des pays développés utilisant des outils d’optimisation innovants – programmes de citoyenneté / résidence par investissement, paradis fiscal, structures de propriété manipulables, législations sur la propriété effective et régime poreux d’échange d’informations – pour maximiser les gains économiques. Le document entreprend une évaluation à la fois normative et structuraliste de la territorialité sélective pour résumer qu’il s’agit d’un principe injuste de répartition des droits fiscaux au niveau international, en particulier dans les relations économiques asymétriques, et qu’il ne peut tenir bon que jusqu’à ce que les pays en développement atteignent la pleine connaissance de la réalité et commencent à élever leurs cordes vocales à l’unisson pour la démanteler.</p> <p>Abstract This paper lays out the chessboard on which taxes on international incomes from immovables are contested, bargained, and harvested as per pre-determined rules that are starkly tilted in favor of developed countries. This embedded and pronounced bias in the international taxes regime in favor of developed countries makes them a privileged player. The developed countries then make maneuvers to optimize on their economic gains at the expense of developing nations rendering it a rigged game setting. The paper derives its rationale from an exceptionally selective choice of territoriality on incomes from immovables, which was astonishingly not aligned with the expected reverse capital movement, that is, from developing to developed countries. The genesis and evolution of selective territoriality are traced through its various institutional development phases &ndash; League of Nations (LN), Organisation for Economic Co-operation and Development (OECD), and United Nations (UN). An overwhelming international consensus on selective territoriality on incomes from immovables notwithstanding, the UN&rsquo;s role is brought into spotlight to argue that the developing countries may have suffered massively over the past one hundred years by instinctively believing in the UN Model Tax Convention&rsquo;s (MTC) efficacy and blindly pursuing Article 6 in their bilateral double taxation conventions (DTCs). The inimical implications of herdmentality on part of developing countries got galvanized in the particular wake of developed countries employing innovative optimization tools &ndash; citizenship/residence by investment programs, tax havenry, manipulable ownership structures, beneficial ownership legislations, and porous exchange of information regime &ndash; to maximize on the economic gains. The paper undertakes both normative and structuralist evaluation of selective territoriality to sum up that this is an unjust principle of distribution of fiscal rights at the international level particularly in asymmetric economic relationships, and can hold its ground only until developing countries attain full cognition of the reality and start raising their vocal chords in unison to dismantle it.</p> None Incomes from immovables, developing countries, sharing taxing rights, UN Model, tax haven, beneficial ownership, treaty shopping, tax avoidance, tax evasion, transparancy, loss of revenue, tax revenue, https://www.southcentre.int/wp-content/uploads/2022/10/TCPB25_UN-MTC-Article-6-Selective-Territoriality_EN.pdf

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <h1 _msthash="47242" _msttexthash="713518">DOCUMENT DE RECHERCHE 165, 4 OCTOBRE 2022</h1> <p _msthash="47243" _msttexthash="758290">Partager cette publication sur </p> <p><strong _msthash="47244" _msttexthash="4161001">Évaluation de l’impact des premier et deuxième piliers</strong></p> <p><em _msthash="47245" _msttexthash="803946">Par Suranjali Tandon et Chetan Rao</em></p> <p _msthash="47246" _msttexthash="477518574">Les réformes proposées dans les premier et deuxième piliers de l’OCDE marquent un changement important dans la manière dont les grandes entreprises multinationales sont imposées sur leurs revenus mondiaux. Cependant, tout en envisageant la réforme à l’échelle proposée, les administrateurs fiscaux doivent être en mesure de comparer les gains de recettes avec des alternatives. Le présent document utilise des données de sources ouvertes pour fournir des estimations provisoires de l’impact des premier et deuxième piliers. La méthodologie a été détaillée afin que les administrateurs puissent la reproduire à des fins de comparaison. En outre, le document fournit une évaluation, du point de vue des pays en développement, de certains des éléments clefs de conception des propositions afin de comprendre si elles sont administrables et de prévoir les défis éventuels.</p> <p> </p> <p _msthash="47247" _msttexthash="505231935"><em>Les réformes proposées par l’OCDE dans le</em><em>s </em><em>piliers </em><em>Un et Deux </em><em>marquent un changement important dans la manière dont les revenus mondiaux </em><em>des </em><em>grandes entreprises multinationales sont imposés. Cependant, considérant la réforme </em><em>dans sa forme actuelle</em><em>, les </em><em>administrations fiscales</em><em> doivent être en mesure de comparer les gains de revenus avec </em><em>d’autres</em><em> alternatives. Ce document utilise des données </em><em>à accès libre</em><em> pour fournir des estimations provisoires de l’impact des piliers</em><em> Un et Deux</em><em>. La méthodologie a été détaillée afin que les </em><em>administrations fiscales</em><em> puissent la reproduire à des fins de comparaison. En outre, le document fournit une évaluation, du point de vue des pays en développement, de certains des principaux </em><em>aspects de la réforme</em><em> afin de comprendre si </em><em>ils</em><em> sont administrables et d</em><em>’anticiper l</em><em>es défis éventuels.</em></p> <p><em _msthash="47248" _msttexthash="581342164">Les réformes proposées des premier et deuxième piliers de l’OCDE marquent un changement significatif dans la façon dont les grandes entreprises multinationales taxent leurs recettes mondiales. Toutefois, lorsqu’ils envisagent une réforme à l’échelle proposée, les administrateurs budgétaires doivent être en mesure de comparer les gains de recettes avec d’autres solutions. Ce document utilise des données ouvertes pour fournir des estimations provisoires de l’impact des premier et deuxième piliers. La méthodologie a été détaillée afin que les administrateurs puissent la reproduire à des fins de comparaison. En outre, le document fournit une évaluation, du point de vue des pays en développement, de certains des éléments clés de la conception des propositions, afin de comprendre si elles sont gérables et d’anticiper les défis possibles. </em></p> <p _msthash="47249" _msttexthash="1632592">Téléchargez le document de recherche ci-dessous:</p> <p><a _msthash="47250" _msttexthash="4161001" href="https://www.southcentre.int/wp-content/uploads/2022/10/RP165_Evaluating-the-Impact-of-Pillars-One-and-Two_EN.pdf">Évaluation de l’impact des premier et deuxième piliers</a></p> <h1>RESEARCH PAPER 165, 4 OCTOBER 2022</h1> <p>Share this publication on&nbsp;&nbsp;&nbsp;</p> <p><strong>Evaluating the Impact of Pillars One and Two</strong></p> <p><em>By Suranjali Tandon and Chetan Rao</em></p> <p>The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This paper uses open-source data to provide tentative estimates of the impact of Pillars One and Two. The methodology has been detailed so that administrators can replicate it for comparison. Further, the paper provides an assessment from the perspective of developing countries of some of the key design elements of the proposals so as to understand whether they are administrable and to foresee possible challenges.</p> <p>&nbsp;</p> <p><em>Les r&eacute;formes propos&eacute;es par l&rsquo;OCDE dans le</em><em>s&nbsp;</em><em>piliers&nbsp;</em><em>Un et Deux&nbsp;</em><em>marquent un changement important dans la mani&egrave;re dont les revenus mondiaux&nbsp;</em><em>des&nbsp;</em><em>grandes entreprises multinationales sont impos&eacute;s. Cependant, consid&eacute;rant la r&eacute;forme&nbsp;</em><em>dans sa forme actuelle</em><em>, les&nbsp;</em><em>administrations fiscales</em><em>&nbsp;doivent &ecirc;tre en mesure de comparer les gains de revenus avec&nbsp;</em><em>d&rsquo;autres</em><em>&nbsp;alternatives. Ce document utilise des donn&eacute;es&nbsp;</em><em>&agrave; acc&egrave;s libre</em><em>&nbsp;pour fournir des estimations provisoires de l&rsquo;impact des piliers</em><em>&nbsp;Un et Deux</em><em>. La m&eacute;thodologie a &eacute;t&eacute; d&eacute;taill&eacute;e afin que les&nbsp;</em><em>administrations fiscales</em><em>&nbsp;puissent la reproduire &agrave; des fins de comparaison. En outre, le document fournit une &eacute;valuation, du point de vue des pays en d&eacute;veloppement, de certains des principaux&nbsp;</em><em>aspects de la r&eacute;forme</em><em>&nbsp;afin de comprendre si&nbsp;</em><em>ils</em><em>&nbsp;sont administrables et d</em><em>&rsquo;anticiper l</em><em>es d&eacute;fis &eacute;ventuels.</em></p> <p><em>Las reformas propuestas del primer y segundo pilar de la OCDE suponen un cambio significativo en la forma en que las grandes empresas multinacionales tributan por sus ingresos globales. Sin embargo, al considerar la reforma a la escala propuesta, los administradores fiscales deben ser capaces de comparar las ganancias de ingresos con las alternativas. Este documento utiliza datos de libre acceso para ofrecer estimaciones provisionales del impacto de los pilares uno y dos. La metodolog&iacute;a se ha detallado para que los administradores puedan reproducirla para comparar. Adem&aacute;s, el documento ofrece una evaluaci&oacute;n, desde la perspectiva de los pa&iacute;ses en desarrollo, de algunos de los elementos clave del dise&ntilde;o de las propuestas, con el fin de comprender si son administrables y prever posibles desaf&iacute;os.&nbsp;</em></p> <p>Download the research paper below:</p> <p><a href="https://www.southcentre.int/wp-content/uploads/2022/10/RP165_Evaluating-the-Impact-of-Pillars-One-and-Two_EN.pdf">Evaluating the Impact of Pillars One and Two</a></p> None pillar 1, pillar one, digital taxation, OECD, South Centre, international tax, tax policy, developing countries, benefits of pillar 1 and 2, disadvantages, digital economy, tax planning, cross-border transactions, cross-border taxation, tax treaties, https://www.southcentre.int/research-paper-165-4-october-2022/

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, foreign direct investment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all <p _msthash="47198" _msttexthash="367133">lundi 20 septembre 2021</p> <p _msthash="47199" _msttexthash="7443163">Introduction<br _istranslated="1"/> M. Hervé Joly, Directeur de l’Institut commun de Vienne</p> <p _msthash="47200" _msttexthash="122579600">Panélistes<br _istranslated="1"/> Mme Daniela Hohenwarter-Mayr, Professeur de droit fiscal, Directrice adjointe de l’Institut de droit des affaires de l’Université de Vienne<br _istranslated="1"/> Mme Veronika Daurer, Département international, Division de la politique fiscale et du droit fiscal, Ministère fédéral autrichien des finances Mme Helen Pahapill, Secrétaire générale adjointe pour la politique fiscale et douanière au Ministère fédéral estonien des finances<br _istranslated="1"/></p> <p _msthash="47201" _msttexthash="4086862">Animatrice<br _istranslated="1"/> Mme Barbara Dutzler, économiste principale, Institut commun de Vienne</p> <p _msthash="47202" _msttexthash="504505742">La transformation numérique de l’économie façonne sans aucun doute l’avenir de la fiscalité. Alors que la numérisation stimule l’innovation, génère des gains d’efficacité et améliore les services, l’ampleur et la rapidité de ce changement présentent des défis ainsi que des opportunités. Le dernier accord du Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) représente un changement structurel du système fiscal international actuel, même si les commentateurs ne sont pas d’accord sur la nature de ce changement – une occasion manquée, un premier pas vers un système fiscal international plus équitable ou une complication supplémentaire menant à des résultats déséquilibrés.</p> <p _msthash="47203" _msttexthash="411348470">Quels sont les défis et les opportunités pour la fiscalité découlant de la numérisation de l’économie et du commerce électronique? Quelles sont les réponses politiques discutées pour la fiscalité des entreprises au niveau de l’OCDE, de l’UE et du monde? Quels sont les arguments pour et contre l’accord actuel? Quel sera l’impact de ces mesures sur la répartition des recettes fiscales entre les pays, et en particulier entre les pays développés et les pays en développement? Qu’adviendra-t-il des solutions fiscales unilatérales actuelles ou prévues en matière de services numériques? Quelle est la position de l’Autriche?</p> <p>Monday, September 20, 2021</p> <p>Introduction<br /> Mr. Herv&eacute; Joly, Director, Joint Vienna Institute</p> <p>Panelists<br /> Ms. Daniela Hohenwarter-Mayr, Professor for Tax Law, Deputy Head of the Institute for Business Law at the University of Vienna<br /> Ms. Veronika Daurer, International Department, Tax Policy and Tax Law Division, Austrian Federal Ministry of Finance<br /> Ms. Helen Pahapill, Deputy Secretary General for Tax and Customs Policy in the Estonian Federal Ministry of Finance</p> <p>Moderator<br /> Ms. Barbara Dutzler, Senior Economist, Joint Vienna Institute</p> <p>The digital transformation of the economy without doubt shapes the future of taxation. While the digitalization spurs innovation, generates efficiencies, and improves services, the breadth and speed of this change introduces challenges as well as opportunities. The latest agreement of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) represents a structural change to the current international tax system, even if commentators disagree about the nature of this change&mdash;a missed opportunity, a first step towards a fairer international tax system, or a further complication leading to misbalanced outcomes.</p> <p>What are the challenges and opportunities for taxations stemming from the digitalization of the economy and e-commerce? What policy responses are being discussed for corporate taxation at OECD, EU and global level? What are the arguments for and against the current agreement? How will these measures impact the distribution of tax revenues between countries, and in particular between developed and developing countries? What will happen with current or planned unilateral digital service tax solutions? What is Austria&rsquo;s position?</p> None Joint Vienna Institute, European perspective, BEPS, international tax structures, cross-boarder transactions, cross-boarder tax, transfer pricing, tp, pillar 1, pillar 2, pillar one, pillar two, risk, tax compliance, international tax planning, https://vimeo.com/showcase/7570609/video/609903435

digital taxation beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth course high language proficiency None all <p _msthash="47100" _msttexthash="7448831">Guide technique sur les plans d’action BEPS et les instruments multilatéraux (IM)</p> <h3 _msthash="47101" _msttexthash="58565">Libre</h3> <p _msthash="47102" _msttexthash="960609">S’INSCRIRE </p> <h3 _msthash="47103" _msttexthash="25160187">Après avoir réussi ce cours, l’apprenant obtiendra 1 (une) heure de crédit CPE non structurée pour un temps minimum passé d’une heure.</h3> <h3 _msthash="47104" _msttexthash="335478">À propos de ce cours</h3> <p _msthash="47105" _msttexthash="42947190">Ce cours fournira une compréhension globale de chaque plan d’action BEPS et discutera ensuite du plan d’action final 15 qui traite de l’instrument multilatéral.</p> <p _msthash="47106" _msttexthash="25935273">Ce cours consiste à lire du matériel sur le sujet des plans d’action BEPS et de l’instrument multilatéral. Ce cours est purement basé sur des concepts.</p> <p _msthash="47107" _msttexthash="8042177">À la fin du cours, le membre apprendra chaque plan d’action en détail.</p> <p> </p> <ul> <li> </li> <li _msthash="47108" _msttexthash="97383">Session</li> <li _msthash="47109" _msttexthash="288561">Durée: 5 semaines</li> <li _msthash="47110" _msttexthash="655473">Engagement : 2 heures/semaine</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="47111" _msttexthash="75751">Langue</li> <li _msthash="47112" _msttexthash="93132">Anglais</li> </ul> <p> </p> <ul> <li> </li> <li _msthash="47113" _msttexthash="238914">Format du cours</li> <li _msthash="47114" _msttexthash="958100">Références électroniques rapides</li> </ul> <hr/> <h4 _msthash="47115" _msttexthash="447512">Qui en bénéficierait?</h4> <ul> <li _msthash="47116" _msttexthash="2041273">Membres de l’ICAI</li> </ul> <p> </p> <h4 _msthash="47117" _msttexthash="486057">Conditions préalables</h4> <ul> <li _msthash="47118" _msttexthash="291174">Aucun prérequis</li> </ul> <hr/> <h4 _msthash="47119" _msttexthash="76609">Centre</h4> <ul> <li _msthash="47120" _msttexthash="596414">Fiscalité internationale</li> </ul> <p> </p> <h4 _msthash="47121" _msttexthash="85254">CPE Type</h4> <ul> <li _msthash="47122" _msttexthash="300144">Non structurées</li> </ul> <h3 _msthash="47123" _msttexthash="429793">Ce que vous apprendrez</h3> <ul> <li> <p _msthash="47124" _msttexthash="4459">1</p> <p _msthash="47125" _msttexthash="4755400">Plan d’action 1 à Plan d’action 15</p> </li> <li> <p _msthash="47126" _msttexthash="4550">2</p> <p _msthash="47127" _msttexthash="3013335">Fiscalité de l’économie numérique</p> </li> <li> <p _msthash="47128" _msttexthash="4641">3</p> <p _msthash="47129" _msttexthash="39885612">Convention multilatérale pour la mise en œuvre de mesures relatives aux conventions fiscales pour prévenir l’érosion de la base d’imposition et le transfert de bénéfices</p> </li> </ul> <h3 _msthash="47130" _msttexthash="323037">Programme de cours</h3> <h4 _msthash="47131" _msttexthash="1077271">Ce cours comprend les modules suivants</h4> <ul> <li> <p _msthash="47132" _msttexthash="93691">Module01</p> <ul> <li _msthash="47133" _msttexthash="12156170">Chapitre 1 - Plan d’action 1 : Relever les défis fiscaux de l’économie numérique</li> </ul> </li> <li> <p _msthash="47134" _msttexthash="93873">Module02</p> <ul> <li _msthash="47135" _msttexthash="7445893">Chapitre 2 - Plan d’action 2: neutraliser les effets des dispositifs hybrides non compatibles</li> </ul> </li> <li> <p _msthash="47136" _msttexthash="94055">Module03</p> <ul> <li _msthash="47137" _msttexthash="11225838">Chapitre 3 - Plan d’action 3 : Concevoir des règles efficaces pour les sociétés étrangères et les sociétés contrôlées</li> </ul> </li> <li> <p _msthash="47138" _msttexthash="94237">Module04</p> <ul> <li _msthash="47139" _msttexthash="43166812">Chapitre 4 - Plan d’action 4 : Limiter l’érosion de la base d’imposition au moyen de déductions d’intérêts et d’autres paiements financiers</li> </ul> </li> <li> <p _msthash="47140" _msttexthash="94419">Module05</p> <ul> <li _msthash="47141" _msttexthash="14352598">Chapitre 5 - Plan d’action 5: lutter plus efficacement contre les pratiques fiscales dommageables, en tenant compte de la transparence et du contenu</li> </ul> </li> <li> <p _msthash="47142" _msttexthash="94601">Module06</p> <ul> <li _msthash="47143" _msttexthash="15635802">Chapitre 6 - Plan d’action 6 : Prévenir l’octroi des avantages prévus par la convention dans des circonstances inappropriées</li> </ul> </li> </ul> <ul> <li> <p _msthash="47144" _msttexthash="94783">Module07</p> <ul> <li _msthash="47145" _msttexthash="19412367">Chapitre 7 - Plan d’action 7 : Prévenir l’évitement artificiel du statut d’établissement stable</li> </ul> </li> <li> <p _msthash="47146" _msttexthash="94965">Module08</p> <ul> <li _msthash="47147" _msttexthash="10191480">Chapitre 8 - Plans d’action 8-10 : Harmoniser les résultats en matière de prix de transfert avec la création de valeur</li> </ul> </li> <li> <p _msthash="47148" _msttexthash="95147">Module09</p> <ul> <li _msthash="47149" _msttexthash="21374639">Chapitre 9 - Plan d’action 11 : Mesure et suivi de l’érosion de la base d’imposition et du transfert de bénéfices</li> </ul> </li> <li> <p _msthash="47150" _msttexthash="93678">Module10</p> <ul> <li _msthash="47151" _msttexthash="5035225">Chapitre 10 - Plan d’action 12 : Règles de divulgation obligatoire</li> </ul> </li> <li> <p _msthash="47152" _msttexthash="93860">Module11</p> <ul> <li _msthash="47153" _msttexthash="7757321">Chapitre 11 - Plan d’action 13 : Documentation des prix de transfert et déclaration pays par pays</li> </ul> </li> <li> <p _msthash="47154" _msttexthash="94042">Module12</p> <ul> <li _msthash="47155" _msttexthash="7945951">Chapitre 12 - Plan d’action 14 : Rendre les mécanismes de règlement des différends plus efficaces</li> </ul> </li> <li> <p _msthash="47156" _msttexthash="94224">Module13</p> <ul> <li _msthash="47157" _msttexthash="16536897">Chapitre 13 - Plan d’action 15 : Élaboration d’un instrument multilatéral pour modifier les conventions fiscales bilatérales</li> </ul> </li> <li> <p _msthash="47158" _msttexthash="94406">Module14</p> <ul> <li _msthash="47159" _msttexthash="4826328">Chapitre 14 - Fiscalité de l’économie numérique</li> </ul> </li> </ul> <p>Technical Guide on BEPS Action Plans and Multilateral Instrument (MLI)</p> <h3>Free</h3> <p>SUBSCRIBE&nbsp;&nbsp;</p> <h3>On successful completion of this course the learner will achieve 1 (one) Unstructured CPE credit hour for a minimum time spent of one hour.</h3> <h3>About this Course</h3> <p>This course will provide comprehensive understanding of each BEPS Action plan and thereafter discusses the final Action plan 15 which deals with Multilateral Instrument.</p> <p>This course consists of reading material on the subject BEPS Action Plans and Multilateral Instrument . This course is purely concept based learning.</p> <p>On completion of the course,member will learn each Action plan in detail.</p> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Session</li> <li>Duration: 5 Weeks</li> <li>Commitment: 2 Hour/Week</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Language</li> <li>English</li> </ul> <p>&nbsp;</p> <ul> <li>&nbsp;</li> <li>Course Format</li> <li>Quick E-Referencer</li> </ul> <hr /> <h4>Who would benefit?</h4> <ul> <li>Members of ICAI</li> </ul> <p>&nbsp;</p> <h4>Pre-requisites</h4> <ul> <li>No Prerequisites</li> </ul> <hr /> <h4>Hub</h4> <ul> <li>International Taxation</li> </ul> <p>&nbsp;</p> <h4>CPE Type</h4> <ul> <li>Unstructured</li> </ul> <h3>What You Will Learn</h3> <ul> <li> <p>1</p> <p>Action Plan 1 to Action Plan 15</p> </li> <li> <p>2</p> <p>Taxation of Digitalized Economy</p> </li> <li> <p>3</p> <p>Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting</p> </li> </ul> <h3>Course Syllabus</h3> <h4>This course comprises the following modules</h4> <ul> <li> <p>Module01</p> <ul> <li>Chapter 1 - Action Plan 1: Addressing the Tax Challenges of Digital Economy</li> </ul> </li> <li> <p>Module02</p> <ul> <li>Chapter 2 -Action Plan 2: Neutralising the Effects of Hybrid Mismatch Arrangements</li> </ul> </li> <li> <p>Module03</p> <ul> <li>Chapter 3 -Action Plan 3: Designing Effective Controlled Foreign and Company Rules</li> </ul> </li> <li> <p>Module04</p> <ul> <li>Chapter 4 -Action Plan 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments</li> </ul> </li> <li> <p>Module05</p> <ul> <li>Chapter 5 -Action Plan 5: Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance</li> </ul> </li> <li> <p>Module06</p> <ul> <li>Chapter 6 -Action Plan 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances</li> </ul> </li> </ul> <ul> <li> <p>Module07</p> <ul> <li>Chapter 7 -Action Plan 7: Preventing the Artificial Avoidance of Permanent Establishment Status</li> </ul> </li> <li> <p>Module08</p> <ul> <li>Chapter 8 -Action Plans 8-10: Aligning Transfer Pricing Outcomes with Value Creation</li> </ul> </li> <li> <p>Module09</p> <ul> <li>Chapter 9 -Action Plan 11: Measuring and Monitoring BEPS</li> </ul> </li> <li> <p>Module10</p> <ul> <li>Chapter 10 -Action Plan 12: Mandatory Disclosure Rules</li> </ul> </li> <li> <p>Module11</p> <ul> <li>Chapter 11 -Action Plan 13: Transfer Pricing Documentation and Country-by-Country Reporting</li> </ul> </li> <li> <p>Module12</p> <ul> <li>Chapter 12 -Action Plan 14: Making Dispute Resolution Mechanisms More Effective</li> </ul> </li> <li> <p>Module13</p> <ul> <li>Chapter 13 -Action Plan 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties</li> </ul> </li> <li> <p>Module14</p> <ul> <li>Chapter 14 -Taxation of Digitalized Economy</li> </ul> </li> </ul> None Multilateral instruments, BEPS Action Plans, Multilateral Instrument, India, concept based learning, The Institute of Chartered Accountants of India, ICAI https://learning.icai.org/committee/international-taxation/technical-guide-beps-mli/

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains medium databandwith webinar/lecture high language proficiency None all <div> <ol> <li style="list-style-type:none"> <div> <div> <div> <ol> <li style="list-style-type:none"><span style="background-color:#f2f2f2"><span style="color:#333333"><a _msthash="47041" _msttexthash="111306" href="https://www.un.org/development/desa/financing/" style="box-sizing:border-box; color:#202020; text-decoration:none; border-bottom:none; pointer-events:none">Domicile</a> </span></span></li> <li style="list-style-type:none"><span style="background-color:#f2f2f2"><span style="color:#333333"> <a _msthash="47042" _msttexthash="129545" href="https://www.un.org/development/desa/financing/events" style="box-sizing:border-box; color:#202020; text-decoration:none; border-bottom:none; pointer-events:none">Épreuves</a> </span></span></li> <li style="list-style-type:none"><span style="background-color:#f2f2f2"><span _msthash="47043" _msttexthash="9164090" style="color:#333333"> S’adapter aux temps changeants : des services numériques à distance aux services numériques automatisés et au-delà</span></span></li> </ol> </div> </div> </div> <div> </div> <div> <div> <div> <h1><strong><span _msthash="47044" _msttexthash="9164090" style="color:#4d4d4d">S’adapter aux temps changeants : des services numériques à distance aux services numériques automatisés et au-delà</span></strong></h1> </div> </div> <div> <div><span style="color:#009edb"><strong _msthash="47045" _msttexthash="73736">26.04.2022</strong></span></div> <div><span style="color:#009edb"><strong>-</strong></span></div> <div><span style="color:#009edb"><strong _msthash="47046" _msttexthash="73736">26.04.2022</strong></span></div> <div><strong _msthash="47047" _msttexthash="97903">Virtuel</strong></div> <div> <p> </p> <p> </p> <p> </p> <p> </p> <p><span style="color:#333333"><strong><span style="background-color:white"><span _msthash="47048" _msttexthash="514865" style="color:#333333">REGARDER LA VIDÉO : <a _istranslated="1" href="https://www.youtube.com/watch?v=tO1LHGOlMwU" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Panel Discussion - UN Model Launch">TABLE RONDE</a></span></span></strong></span></p> <p><span style="color:#333333"><strong><span style="background-color:white"><span style="color:black"> <strong><a _msthash="47049" _msttexthash="2023372" href="https://youtu.be/gctosyha6EA" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Introduction ">VOIX D’EXPERTS FISCAUX, INTRODUCTION </a></strong></span></span></strong></span></p> <p><span style="color:#333333"><span style="background-color:white"><span style="color:#333333">                              <strong> </strong><span style="color:blue"><u><strong><a _msthash="47050" _msttexthash="1793389" href="https://youtu.be/cx0IhdNTpVE" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Services Articles 12A and 12B">VOIX D’EXPERTS FISCAUX, SUJET 1</a></strong></u></span></span></span></span></p> <p><span style="color:#333333"><strong><span style="background-color:white"><span style="color:#333333">                               <a _msthash="47051" _msttexthash="1793818" href="https://youtu.be/pVKTLopR2rY" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Offshore Indirect Transfers (OITs)">VOIX D’EXPERTS FISCAUX, SUJET 2</a></span></span></strong></span></p> <p><span style="color:#333333"><span style="background-color:white"><span style="color:#333333">                               <span style="color:blue"><u><strong><a href="https://youtu.be/7QtZXOGfmdw" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="CIVs and Pension Funds"><span _msthash="47052" _msttexthash="1794247" style="background-color:white">VOIX D’EXPERTS FISCAUX, SUJET 3</span></a></strong></u></span></span></span></span></p> <p> </p> <p> </p> <p> </p> <p> </p> <p> </p> <p> </p> <p><span _msthash="47053" _msttexthash="112961511" style="color:#333333">Sous le thème « <em _istranslated="1">S’adapter aux temps changeants : des services numériques à distance aux services numériques automatisés et au-delà</em> », le DAES de l’ONU a accueilli le lancement public mondial de l’édition 2021 du <a _istranslated="1" href="https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/thematic-areas/UN-model-convention" style="box-sizing:border-box; color:#009edb; text-decoration:none; border-bottom:none"><span _istranslated="1" style="color:blue">Modèle de convention des Nations Unies contre les doubles impositions entre pays développés et pays en développement</span></a><span _istranslated="1" style="color:black">, </span>récemment publié par le Comité fiscal des Nations Unies.</span></p> <p><span _msthash="47054" _msttexthash="5344443" style="color:#333333">L’événement de lancement virtuel a eu lieu le <em _istranslated="1">mardi 26 avril 2022 (9h00 - 11h30, heure de New York).</em></span></p> <p><span _msthash="47055" _msttexthash="24260769" style="color:#333333">Le lancement comprenait des « Voix d’experts fiscaux » du monde entier, mettant en lumière de nouveaux aspects du Modèle de Convention fiscale des Nations Unies, par exemple, ceux qui traitent de :</span></p> <p><span _msthash="47056" _msttexthash="2716844" style="color:#333333">- le traitement des services numériques automatisés (article 12 B)</span></p> <p><span _msthash="47057" _msttexthash="931060" style="color:#333333">- les transferts indirects en mer; et</span></p> <p><span _msthash="47058" _msttexthash="4970121" style="color:#333333">- les aspects fiscaux liés aux organismes de placement collectif (OPC) et aux fonds de pension.</span></p> <p><span _msthash="47059" _msttexthash="18319210" style="color:#333333">Dans les vidéos, les experts ont présenté les nouveaux aspects, partagé leurs points de vue sur le processus de rédaction et brièvement expliqué ce que les changements impliquent.</span></p> <p><span _msthash="47060" _msttexthash="304152862" style="color:#333333">Une table ronde tournée vers l’avenir sur le Modèle de Convention fiscale des Nations Unies a ensuite abordé des questions cruciales pour les pays en développement, telles que le rôle du Modèle de convention fiscale des Nations Unies et des conventions fiscales bilatérales à la lumière des efforts croissants déployés pour négocier des accords multilatéraux; comment les caractéristiques spécifiques du Modèle des Nations Unies soutiennent la mobilisation des ressources nationales des États d’origine; et comment les changements dans les méthodes de travail qui ont été accélérés par la pandémie de COVID-19 ont exercé des pressions sur certaines dispositions des conventions fiscales.</span></p> <p><span _msthash="47061" _msttexthash="19391983" style="color:#333333"><span _istranslated="1" style="background-color:white"><span _istranslated="1" style="color:#333333"> L’événement a eu lieu parallèlement au <a _istranslated="1" href="https://www.un.org/development/desa/financing/events/2022-ecosoc-forum-financing-development" style="box-sizing:border-box; color:#0563c1; text-decoration:underline; border-bottom:none">Forum 2022 de l’ECOSOC sur le financement du développement</a> et</span></span> a été ouvert à tous les participants intéressés.</span></p> <p><span _msthash="47062" _msttexthash="2466386" style="color:#333333">Pour toute question, veuillez contacter <a _istranslated="1" href="mailto:[email protected]" style="box-sizing:border-box; color:#009edb; text-decoration:none; border-bottom:none"><span _istranslated="1" style="color:blue">[email protected]</span></a></span></p> </div> </div> </div> </li> </ol> </div> <div> <div> <div> <div> <div> <div> <p> </p> </div> </div> </div> <p> </p> </div> </div> </div> <div> <ol> <li style="list-style-type:none"> <div> <div> <div> <ol> <li style="list-style-type:none"><span style="background-color:#f2f2f2"><span style="color:#333333"><a href="https://www.un.org/development/desa/financing/" style="box-sizing:border-box; color:#202020; text-decoration:none; border-bottom:none; pointer-events:none">Home</a>&nbsp;</span></span></li> <li style="list-style-type:none"><span style="background-color:#f2f2f2"><span style="color:#333333">&nbsp;<a href="https://www.un.org/development/desa/financing/events" style="box-sizing:border-box; color:#202020; text-decoration:none; border-bottom:none; pointer-events:none">Events</a>&nbsp;</span></span></li> <li style="list-style-type:none"><span style="background-color:#f2f2f2"><span style="color:#333333">&nbsp;Adapting to Changing Times: From Remote to Automated Digital Services and Beyond</span></span></li> </ol> </div> </div> </div> <div>&nbsp;</div> <div> <div> <div> <h1><strong><span style="color:#4d4d4d">Adapting to Changing Times: From Remote to Automated Digital Services and Beyond</span></strong></h1> </div> </div> <div> <div><span style="color:#009edb"><strong>26.04.2022</strong></span></div> <div><span style="color:#009edb"><strong>-</strong></span></div> <div><span style="color:#009edb"><strong>26.04.2022</strong></span></div> <div><strong>Virtual</strong></div> <div> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p><span style="color:#333333"><strong><span style="background-color:white"><span style="color:#333333">WATCH VIDEO:&nbsp;<a href="https://www.youtube.com/watch?v=tO1LHGOlMwU" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Panel Discussion - UN Model Launch">PANEL DISCUSSION</a></span></span></strong></span></p> <p><span style="color:#333333"><strong><span style="background-color:white"><span style="color:black">&nbsp;<strong><a href="https://youtu.be/gctosyha6EA" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Introduction ">EXPERT TAX VOICES, INTRODUCTION&nbsp;</a></strong></span></span></strong></span></p> <p><span style="color:#333333"><span style="background-color:white"><span style="color:#333333">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<strong>&nbsp;</strong><span style="color:blue"><u><strong><a href="https://youtu.be/cx0IhdNTpVE" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Services Articles 12A and 12B">EXPERT TAX VOICES, TOPIC 1</a></strong></u></span></span></span></span></p> <p><span style="color:#333333"><strong><span style="background-color:white"><span style="color:#333333">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<a href="https://youtu.be/pVKTLopR2rY" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="Offshore Indirect Transfers (OITs)">EXPERT TAX VOICES, TOPIC 2</a></span></span></strong></span></p> <p><span style="color:#333333"><span style="background-color:white"><span style="color:#333333">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<span style="color:blue"><u><strong><a href="https://youtu.be/7QtZXOGfmdw" style="box-sizing:border-box; color:blue; text-decoration:underline; border-bottom:none" title="CIVs and Pension Funds"><span style="background-color:white">EXPERT TAX VOICES, TOPIC 3</span></a></strong></u></span></span></span></span></p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p><span style="color:#333333">With the theme, &lsquo;<em>Adapting to Changing Times: From Remote to Automated Digital Services and Beyond</em>,&rsquo; UN DESA hosted the global public launch of the 2021 edition of the&nbsp;<a href="https://www.un.org/development/desa/financing/what-we-do/ECOSOC/tax-committee/thematic-areas/UN-model-convention" style="box-sizing:border-box; color:#009edb; text-decoration:none; border-bottom:none"><span style="color:blue">United Nations Model Double Taxation Convention Between Developed and Developing Countries</span></a><span style="color:black">,&nbsp;</span>recently released by the UN Tax Committee.</span></p> <p><span style="color:#333333">The virtual launch event took place on&nbsp;<em>Tuesday, 26 April 2022 (9:00 &ndash; 11:30 AM, NY Time).</em></span></p> <p><span style="color:#333333">The launch included &lsquo;Expert Tax Voices&rsquo; from around the world, spotlighting&nbsp;new aspects of the UN Model Taxation Convention, for instance, those dealing with:</span></p> <p><span style="color:#333333">- the treatment of automated digital services (Article 12B)</span></p> <p><span style="color:#333333">- indirect offshore transfers; and</span></p> <p><span style="color:#333333">- tax aspects related to collective investment vehicles (CIVs) and pension funds.</span></p> <p><span style="color:#333333">In the videos, experts introduced the new aspects, shared insights into the drafting process, and briefly explained what the changes entail.</span></p> <p><span style="color:#333333">A forward-looking round-table discussion on the UN Model Taxation Convention then addressed issues critical for developing countries, such as the role of the UN Model and bilateral tax treaties in the light of increasing efforts to negotiate multilateral agreements; how specific features of the UN Model support domestic resource mobilization of source states; and how changes in working methods that were accelerated by the COVID-19 pandemic put pressure on certain provisions of tax treaties.</span></p> <p><span style="color:#333333">The event took<span style="background-color:white"><span style="color:#333333">&nbsp;place alongside the&nbsp;<a href="https://www.un.org/development/desa/financing/events/2022-ecosoc-forum-financing-development" style="box-sizing:border-box; color:#0563c1; text-decoration:underline; border-bottom:none">2022 ECOSOC Forum on Financing For Development</a>&nbsp;and</span></span>&nbsp;was opened to all interested participants.</span></p> <p><span style="color:#333333">For questions, please contact&nbsp;<a href="mailto:[email protected]" style="box-sizing:border-box; color:#009edb; text-decoration:none; border-bottom:none"><span style="color:blue">[email protected]</span></a></span></p> </div> </div> </div> </li> </ol> </div> <div> <div> <div> <div> <div> <div> <p>&nbsp;</p> </div> </div> </div> <p>&nbsp;</p> </div> </div> </div> None taxation in the digital economy, digital taxes, UN, United Nations, UN model, treatment of automated digital services, ndirect offshore transfers, tax aspects related to collective investment vehicles, CIVs, pension funds, multilateral agreements, domestic revenue mobilisation, https://www.un.org/development/desa/financing/events/adapting-changing-times-remote-automated-digital-services-and-beyond

digital taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <h1 _msthash="46930" _msttexthash="1307891">Qu’est-ce que le BEPS ?</h1> <p _msthash="46931" _msttexthash="832794066">L’érosion de la base d’imposition et le transfert de bénéfices (BEPS) font référence aux stratégies de planification fiscale utilisées par les entreprises multinationales qui exploitent les lacunes et les asymétries des règles fiscales pour éviter de payer de l’impôt. La dépendance accrue des pays en développement à l’égard de l’impôt sur les sociétés signifie qu’ils souffrent de l’érosion de la base d’imposition et au transfert de bénéfices de manière disproportionnée. Les pratiques BEPS coûtent aux pays entre 100 et 240 milliards USD de pertes de revenus par an. En travaillant ensemble dans le <strong _istranslated="1">Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices</strong>, plus de <a _istranslated="1" href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">135 pays et juridictions</a> collaborent à la mise en œuvre de 15 mesures visant à lutter contre l’évasion fiscale, à améliorer la cohérence des règles fiscales internationales et à assurer un environnement fiscal plus transparent.</p> <h2 _msthash="46932" _msttexthash="291759">Mission et impact</h2> <p> </p> <p><a _msthash="46933" _msttexthash="286624" href="https://www.oecd.org/tax/beps/about/#">Tout développer</a></p> <h3><a _msthash="46934" _msttexthash="1768910" href="https://www.oecd.org/tax/beps/about/" id="Block1Section1l">De quoi s’agit-il?</a></h3> <p _msthash="46935" _msttexthash="988031174">L’érosion de la base d’imposition et le transfert de bénéfices fait référence aux stratégies de planification fiscale qui exploitent les lacunes et les asymétries des règles fiscales pour transférer artificiellement des bénéfices vers des lieux à imposition faible ou nulle où il y a peu ou pas d’activité économique ou pour éroder les assiettes fiscales au moyen de paiements déductibles tels que des intérêts ou des redevances. Bien que certains des stratagèmes utilisés soient illégaux, la plupart ne le sont pas. Cela compromet l’équité et l’intégrité des systèmes fiscaux, car les entreprises qui exercent leurs activités au-delà des frontières peuvent utiliser l’érosion de la base d’imposition et le transfert de bénéfices pour obtenir un avantage concurrentiel par rapport aux entreprises qui exercent leurs activités au niveau national. De plus, lorsque les contribuables constatent que les multinationales évitent légalement l’impôt sur le revenu, cela compromet l’observation volontaire de tous les contribuables.</p> <p _msthash="46936" _msttexthash="359871785">L’érosion de la base d’imposition et le transfert de bénéfices revêtent une importance majeure pour les pays en développement en raison de leur forte dépendance à l’égard de l’impôt sur les sociétés, en particulier de la part des entreprises multinationales. Il est important de faire participer les pays en développement au programme fiscal international pour s’assurer qu’ils reçoivent un soutien pour répondre à leurs besoins spécifiques et qu’ils peuvent participer efficacement au processus d’élaboration de normes en matière de fiscalité internationale.</p> <ul> <li> <ul> <li><font _msthash="46937" _mstmutation="1" _msttexthash="2743039"><strong _istranslated="1" _mstmutation="1">Vue d’ensemble du cadre inclusif sur le BEPS </strong>(<a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/tax/beps/flyer-inclusive-framework-on-beps.pdf">EN</a>/<a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/fr/fiscalite/beps/depliant-cadre-inclusif-sur-le-beps.pdf" title="Home &amp;raquo; OCDE &amp;raquo; Th&amp;egrave;mes &amp;raquo; Fiscalit&amp;eacute; &amp;raquo; Erosion de la base d&amp;amp;#39;imposition et transfert de b&amp;eacute;n&amp;eacute;fices: D&amp;eacute;pliant: Cadre inclusif sur le BEPS, Une r&amp;eacute;ponse globale &amp;agrave; un probl&amp;egrave;me mondial">FR</a>/<a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/tax/beps/folleto-marco-inclusivo-sobre-beps.pdf" title="Home%20%BB%20OECD.org%20%BB%20Topics%20%BB%20Tax%20%BB%20Base%20erosion%20and%20profit%20shifting%3A%20Folleto%3A%20Marco%20Inclusivo%20sobre%20BEPS%20de%20la%20OCDE%20y%20el%20G-20">ES</a></font>)</li> <li><font _msthash="46938" _mstmutation="1" _msttexthash="1835184"><strong _istranslated="1" _mstmutation="1">Note d’information </strong>(EN/<a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/fr/fiscalite/beps/note-information-cadre-inclusif-pour-la-mise-en-oeuvre-du-projet-beps.pdf" title="Home &amp;raquo; OCDE &amp;raquo; Th&amp;egrave;mes &amp;raquo; Fiscalit&amp;eacute; &amp;raquo; Erosion de la base d&amp;amp;#39;imposition et transfert de b&amp;eacute;n&amp;eacute;fices: Note d&amp;amp;#39;information cadre inclusif pour la mise en oeuvre du projet BEPS">FR</a>/<a _istranslated="1" _mstmutation="1" href="https://www.oecd.org/tax/beps/nota-informativa-marco-inclusivo-para-la-implementacion-del-proyecto-beps.pdf">ES</a></font>)</li> </ul> </li> </ul> <p> </p> <h3><a _msthash="46939" _msttexthash="931840" href="https://www.oecd.org/tax/beps/about/" id="Block1Section2l">Que faisons-nous pour le résoudre?</a></h3> <p _msthash="46940" _msttexthash="27596127">Le Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices rassemble <a _istranslated="1" href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">plus de 135 pays et juridictions</a> pour collaborer à la mise en œuvre du Paquet BEPS.</p> <p _msthash="46941" _msttexthash="255135647">Le <strong _istranslated="1">paquet BEPS</strong> prévoit <strong _istranslated="1">15 actions</strong> qui dotent les gouvernements des <strong _istranslated="1">instruments nationaux et internationaux </strong>nécessaires pour lutter contre l’évasion fiscale. Les pays disposent désormais des outils nécessaires pour s’assurer que les bénéfices sont imposés là où les activités économiques génératrices de bénéfices sont réalisées et où la valeur est créée. Ces outils offrent également aux entreprises une plus grande certitude en réduisant les différends relatifs à l’application des règles fiscales internationales et en normalisant les exigences de conformité.</p> <p _msthash="46942" _msttexthash="213121233">Les pays de l’OCDE et du G20, ainsi que les <strong _istranslated="1">pays en développement</strong>qui participent à la mise en œuvre du paquet BEPS et à l’élaboration en cours de normes internationales anti-BEPS, établissent un <strong _istranslated="1">cadre fiscal international moderne</strong> pour garantir que les bénéfices sont imposés là où l’activité économique et la création de valeur ont lieu. Des travaux sont en cours pour aider tous les pays intéressés à <strong _istranslated="1">mettre en œuvre et à appliquer les règles</strong> de manière cohérente et cohérente, en particulier ceux pour lesquels le <strong _istranslated="1">renforcement des capacités</strong> est une question importante.</p> <p><a _msthash="46943" _msttexthash="114114" href="https://www.oecd.org/tax/beps/beps-actions/">PAQUET BEPS</a></p> <h3><a _msthash="46944" _msttexthash="1381497" href="https://www.oecd.org/tax/beps/about/" id="Block1Section3l">Comment surveillons-nous la mise en œuvre?</a></h3> <p _msthash="46945" _msttexthash="105811810">Le Cadre inclusif sur l’érosion de la base d’imposition et le transfert de bénéfices permet aux pays et juridictions intéressés de travailler avec les membres de l’OCDE et du G20 à l’élaboration de normes sur les questions liées au BEPS et d’examiner et de suivre la mise en œuvre du Paquet BEPS.</p> <p _msthash="46946" _msttexthash="1088983714">Le Cadre inclusif OCDE/G20 sur le BEPS suit activement la mise en œuvre de toutes les actions BEPS et <a _istranslated="1" href="https://www.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-progress-report-july-2019-july-2020.htm" title="Home%20%BB%20OECD.org%20%BB%20Topics%20%BB%20Tax%20%BB%20Base%20erosion%20and%20profit%20shifting%3A%20OECD/G20%20Inclusive%20Framework%20on%20BEPS%3A%20Progress%20Report%20July%202019-July%202020">rend compte chaque année au G20 de ces progrès</a>. La mise en œuvre des normes minimales BEPS revêt une importance particulière, et chacune d’entre elles fait l’objet d’un processus d’examen par les pairs qui évalue la mise en œuvre par chaque membre et fournit des recommandations claires d’amélioration. Les examens par les pairs des normes minimales BEPS sont un outil essentiel pour garantir la mise en œuvre efficace du paquet BEPS. Les premiers résultats étaient disponibles pour l’action 5 en 2017, pour l’action 13 et l’action 14 en 2018 et pour l’action 6 en 2019. Les résultats des examens par les pairs montrent une forte mise en œuvre dans le monde entier. Tous les pays et juridictions qui adhèrent au cadre participeront à ce processus d’examen, qui permet aux membres de revoir leurs propres systèmes fiscaux et d’identifier et d’éliminer les éléments qui présentent des risques BEPS.</p> <p _msthash="46947" _msttexthash="5013970">Processus d’examen par les pairs et de suivi des <strong _istranslated="1">quatre normes minimales</strong> :</p> <ul> <li><a _msthash="46948" _msttexthash="87191" href="https://www.oecd.org/tax/beps/beps-actions/action5/">Mesure 5</a></li> <li><a _msthash="46949" _msttexthash="87360" href="https://www.oecd.org/tax/beps/beps-actions/action6/">Mesure 6</a></li> <li><a _msthash="46950" _msttexthash="95797" href="https://www.oecd.org/tax/beps/beps-actions/action13/">Mesure 13</a></li> <li><a _msthash="46951" _msttexthash="95979" href="https://www.oecd.org/tax/beps/beps-actions/action14/">Mesure 14</a></li> </ul> <p><a _msthash="46952" _msttexthash="2024802" href="https://www.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-progress-report-july-2020-september-2021.htm">RAPPORT D’ÉTAPE SUR LE BEPS</a></p> <h3><a _msthash="46953" _msttexthash="150813" href="https://www.oecd.org/tax/beps/about/" id="Block1Section4l">Et ensuite ?</a></h3> <p _msthash="46954" _msttexthash="93502188">Les examens par les pairs des normes minimales BEPS se poursuivront, y compris avec des évaluations de fond dans les juridictions à fiscalité nulle ou faible au titre de l’Action 5 et un calendrier complet <strong _istranslated="1">d’examens</strong> des procédures amiables au titre de l’Action 14.</p> <p _msthash="46955" _msttexthash="76024962">Des signatures et ratifications supplémentaires de <strong _istranslated="1">l’instrument multilatéral</strong> augmenteront la mise en œuvre d’un certain nombre d’actions BEPS, en particulier <strong _istranslated="1">la lutte contre le chalandage fiscal</strong> dans le cadre de l’action 6.</p> <p _msthash="46956" _msttexthash="313234961">Les membres du Cadre inclusif se sont engagés à communiquer des données agrégées et anonymisées concernant les <strong _istranslated="1">rapports pays par pays</strong> qu’ils reçoivent au titre de l’Action 13. Ces données sont essentielles aux travaux menés dans le cadre de l’Action 11 sur <strong _istranslated="1">la mesure de l’impact de l’érosion de la base d’imposition et du transfert de bénéfices</strong>. Au fur et à mesure que de nouvelles données seront disponibles, il sera possible de brosser un tableau plus complet du coût réel de l’évasion fiscale et des avantages du projet BEPS.</p> <p _msthash="46957" _msttexthash="54643277">Enfin, relever les <strong _istranslated="1">défis fiscaux découlant de la numérisation</strong> est aujourd’hui une question politique essentielle. Le Cadre inclusif a réalisé des progrès majeurs en élaborant <a _istranslated="1" href="https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.htm">une approche à deux piliers</a> et vise à produire une solution consensuelle à long terme pour la mise en œuvre au G20 en 2021. </p> <h2 _msthash="46958" _msttexthash="232999">Chiffres clés</h2> <h3><a _msthash="46959" _msttexthash="94081" href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">135+ pays</a></h3> <p><a _msthash="46960" _msttexthash="2899988" href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">et les administrations collaborent à la mise en œuvre du paquet BEPS</a></p> <h3 _msthash="46961" _msttexthash="477022">240 milliards de dollars</h3> <p _msthash="46962" _msttexthash="8952593">sont perdus chaque année en raison de l’évasion fiscale des entreprises multinationales</p> <h3 _msthash="46963" _msttexthash="72072">99 pays</h3> <p _msthash="46964" _msttexthash="6419491">et les juridictions ont signé l’Instrument multilatéral sur le BEPS</p> <h2 _msthash="46965" _msttexthash="306579">Comment ça marche</h2> <p> </p> <p><a _msthash="46966" _msttexthash="286624" href="https://www.oecd.org/tax/beps/about/#">Tout développer</a></p> <h3><a _msthash="46967" _msttexthash="130377" href="https://www.oecd.org/tax/beps/about/" id="Block2Section1l">Adhésion</a></h3> <p _msthash="46968" _msttexthash="34408699">Lors de sa réunion inaugurale à Kyoto, au Japon, en juin 2016, 82 membres du <strong _istranslated="1">Cadre inclusif OCDE/G20 sur le BEPS</strong> étaient membres. Depuis lors, le nombre de membres du Cadre inclusif est passé à <strong _istranslated="1">plus de 135 pays et juridictions, dont 14</strong> organisations observatrices.</p> <p _msthash="46969" _msttexthash="155185134">Les travaux en cours du Cadre inclusif OCDE/G20 sont dirigés par un <strong _istranslated="1"><a _istranslated="1" href="https://www.oecd.org/tax/beps/steering-group-of-the-inclusive-framework-on-beps.pdf">Groupe directeur</a></strong> composé de 24 pays. Tous les membres du Cadre inclusif participent sur un pied d’égalité, et l’adhésion généralisée aux normes BEPS et leur développement ultérieur ont entraîné des progrès tangibles dans le cadre des trois principes de cohérence, de substance et de transparence énoncés dans le Plan d’action BEPS initial.</p> <p> </p> <p> </p> <p><a _msthash="46970" _msttexthash="205062" href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">LISTE DES MEMBRES</a></p> <h3><a _msthash="46971" _msttexthash="140634" href="https://www.oecd.org/tax/beps/about/" id="Block2Section2l">Structure</a></h3> <p _msthash="46972" _msttexthash="87140261">Les pays et les juridictions ont été invités à exprimer leur intérêt à adhérer à ce cadre en tant qu’associés, à participer sur un pied d’égalité et à s’engager à mettre en œuvre le paquet BEPS complet. Les délais de mise en œuvre peuvent varier pour refléter le niveau de développement des pays participants.</p> <p><strong _msthash="46973" _msttexthash="192881">PAYS PERTINENTS</strong></p> <p _msthash="46974" _msttexthash="171808897">Les pays et les juridictions pertinents seront identifiés par le cadre inclusif dans le cadre de son processus de mentorat et examinés. Les pays et juridictions pertinents sont ceux dont le respect des normes minimales sera nécessaire pour garantir des conditions équitables. Les juridictions concernées seront informées des normes minimales et invitées à s’engager à respecter le paquet BEPS et à participer au processus d’examen.</p> <p><strong _msthash="46975" _msttexthash="304161">AUTRES ORGANISATIONS</strong></p> <p _msthash="46976" _msttexthash="32552728">Les organisations internationales peuvent agir en qualité d’observateurs dans le cadre inclusif. Cela permet un renforcement des capacités mieux coordonné et ciblé dans la mise en œuvre des résultats du projet BEPS.</p> <p _msthash="46977" _msttexthash="862295148">Les organisations fiscales régionales, telles que le Forum africain sur l’administration fiscale, le Cercle de réflexion et d’échange des dirigeants des administrations fiscales et le Centro Interamericano de Administraciones Tributarias, continueront de jouer un rôle important dans le projet BEPS, aux côtés d’organisations internationales telles que le Fonds monétaire international, les Nations Unies et le Groupe de la Banque mondiale. Les organisations fiscales régionales et les réseaux régionaux jouent un rôle important dans le soutien du Cadre inclusif, par le biais d’initiatives visant à soutenir les pays en développement à capacité limitée, y compris par le biais de réunions régionales où ces pays peuvent échanger des points de vue et des bonnes pratiques et fournir des informations en retour. Les réseaux régionaux continuent d’être particulièrement pertinents pour les pays en développement pour la mise en œuvre du paquet BEPS ainsi que pour aider ces pays à participer efficacement au processus d’établissement de normes en cours.</p> <h3><a _msthash="46978" _msttexthash="759070" href="https://www.oecd.org/tax/beps/about/" id="Block2Section3l">Commentaires des intervenants</a></h3> <h2 _msthash="46979" _msttexthash="1707290">Outils à la disposition des pays en développement</h2> <p _msthash="46980" _msttexthash="296819562">Le Cadre inclusif OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices compte parmi ses membres dans le monde entier, dont environ 70 % de pays non membres de l’OCDE et non membres du G20 de toutes les régions géographiques. Grâce à une plus grande inclusion et à une plus grande participation, les perspectives et les contributions des pays en développement influencent de plus en plus l’élaboration de normes internationales sur la fiscalité des entreprises. En tant que tel, le soutien au renforcement des capacités des pays en développement est au cœur du Cadre inclusif, en donnant la priorité à une participation active et égale au processus BEPS.</p> <p> </p> <p><a _msthash="46981" _msttexthash="286624" href="https://www.oecd.org/tax/beps/about/#">Tout développer</a></p> <h3><a _msthash="46982" _msttexthash="871455" href="https://www.oecd.org/tax/beps/about/" id="Block3Section1l">Séminaires e-learning &amp; formation</a></h3> <p _msthash="46983" _msttexthash="151378305">L’OCDE organise plus de 50 ateliers de <strong _istranslated="1">formation</strong> gratuits dans le monde entier, où les fonctionnaires des impôts de différents pays en développement peuvent apprendre, par le biais de séminaires intensifs de 3 à 5 jours, sur divers sujets liés à l’érosion de la base d’imposition et au transfert de bénéfices et à d’autres questions relatives à la fiscalité internationale.</p> <p _msthash="46984" _msttexthash="86540831">Le <strong _istranslated="1">programme d’apprentissage en</strong> ligne de l’OCDE propose des cours en ligne gratuits sur différents sujets liés à la fiscalité internationale, y compris l’érosion de la base d’imposition et le transfert de bénéfices. La participation est ouverte à tous les agents des impôts, sans limitation de nombre.</p> <p _msthash="46985" _msttexthash="16930030"><strong _istranslated="1">Des événements d’apprentissage mixte</strong> sont également disponibles, combinant une formation préliminaire en ligne avec les ateliers traditionnels en face à face.</p> <p><a _msthash="46986" _msttexthash="154050" href="https://www.oecd.org/tax/tax-global/global-relations-calendar-of-events.htm">EN SAVOIR PLUS</a></p> <h3><a _msthash="46987" _msttexthash="2283970" href="https://www.oecd.org/tax/beps/about/" id="Block3Section2l">Renforcement des capacités en matière de contrôle fiscal</a></h3> <p _msthash="46988" _msttexthash="41123290"><strong _istranslated="1">Inspecteurs des impôts sans frontières</strong> (IISF) envoie des experts en contrôle fiscal auprès des administrations hôtes qui demandent une assistance afin de renforcer les capacités d’audit dans le monde entier.</p> <p _msthash="46989" _msttexthash="108696562">Les programmes IISF fournissent aux administrations fiscales des pays en développement une assistance indispensable pour renforcer leurs capacités à mettre en œuvre les solutions BEPS et contribuent aux efforts de mobilisation des ressources nationales des pays en développement. En moyenne, pour <strong _istranslated="1">chaque dollar dépensé pour les activités IISF entre 1 et 2013, les recettes fiscales perçues par les administrations hôtes ont augmenté de plus de 2018 USD</strong>.</p> <p _msthash="46990" _msttexthash="231682581">Au-delà de l’augmentation des recettes fiscales perçues, les programmes IISF ont été un facteur de confiance majeur pour les administrations fiscales et un moyen de dissuasion contre les stratégies d’évasion fiscale des multinationales, contribuant à créer des changements de comportement et une culture de conformité volontaire ainsi qu’un environnement dans lequel les entreprises savent à quoi s’attendre de l’administration fiscale.</p> <p><a _msthash="46991" _msttexthash="154050" href="http://www.tiwb.org/" target="">EN SAVOIR PLUS</a></p> <h3><a _msthash="46992" _msttexthash="1560065" href="https://www.oecd.org/tax/beps/about/" id="Block3Section3l">Boîtes à outils pour les pays à faible capacité</a></h3> <p _msthash="46993" _msttexthash="424756059">La <strong _istranslated="1">Plateforme de collaboration en matière fiscale</strong> (PCT) - un effort conjoint du FMI, de l’OCDE, des Nations Unies et du Groupe de la Banque mondiale pour faciliter et intensifier la coopération entre les quatre organisations internationales sur les questions fiscales internationales - produit un certain nombre de <strong _istranslated="1">boîtes à outils</strong> pour aider les pays à faible capacité à mettre en œuvre des réformes visant à lutter contre l’érosion de la base d’imposition et les questions de transfert de bénéfices qui préoccupent particulièrement les pays en développement. y compris certaines questions non abordées par le projet BEPS. Ces boîtes à outils visent à fournir aux pays dont les capacités sont limitées des conseils pratiques et conviviaux pour la mise en œuvre des normes fiscales internationales.</p> <p><a _msthash="46994" _msttexthash="154050" href="https://www.tax-platform.org/publications" target="">EN SAVOIR PLUS</a></p> <h3><a _msthash="46995" _msttexthash="1469845" href="https://www.oecd.org/tax/beps/about/" id="Block3Section4l">Soutien direct à la mise en œuvre du projet BEPS</a></h3> <p _msthash="46996" _msttexthash="213186324">L’OCDE propose des <strong _istranslated="1">programmes d’initiation</strong> sur mesure pour les nouveaux membres du Cadre inclusif. Celles-ci visent à aider les pays en développement à mettre en œuvre avec succès leurs priorités en matière de transfert de bénéfices et d’imposition et d’avancement. Ces programmes sont spécifiquement adaptés aux besoins des pays concernés et peuvent inclure des ateliers techniques et/ou un engagement de haut niveau avec des ministres ou d’autres décideurs politiques clés.</p> <p _msthash="46997" _msttexthash="38994878">Les nouveaux pays en développement membres du Cadre inclusif peuvent également être<strong _istranslated="1"> jumelés</strong> avec des membres plus expérimentés afin d’échanger des points de vue et des pratiques exemplaires et de recevoir un soutien.</p> <p _msthash="46998" _msttexthash="410102602">Des <strong _istranslated="1">programmes bilatéraux</strong>axés sur la demande ont également été mis en place pour soutenir la mise en œuvre des mesures BEPS et des normes internationales en matière de prix de transfert grâce à une assistance adaptée au niveau des pays. Dans de nombreux cas, ces programmes sont exécutés en partenariat avec d’autres organisations telles que le Forum africain sur l’administration fiscale, le Groupe de la Banque mondiale ou la Commission européenne. Les programmes comprennent généralement un dialogue avec les principales parties prenantes afin d’assurer une base stratégique solide pour les réformes potentielles, ainsi qu’un soutien « sur le terrain » pour la mise en œuvre.</p> <p _msthash="46999" _msttexthash="344635616">L’OCDE apporte également son soutien aux pays en développement dans leurs travaux actuels visant à relever les défis fiscaux de la numérisation. Des séances d’information pour les pays en développement sont organisées avant les réunions plénières et des groupes de travail du Cadre inclusif afin de permettre aux participants de prendre activement part au débat. L’OCDE s’adresse également aux pays en développement par le biais d’une série <strong _istranslated="1"><a _istranslated="1" href="https://www.oecd.org/tax/beps/beps-regional-meetings.htm">d’événements régionaux sur la numérisation</a></strong>, organisés en partenariat avec des organisations régionales et des banques de développement. </p> <p><a _msthash="47000" _msttexthash="154050" href="mailto:[email protected]" target="">EN SAVOIR PLUS</a></p> <h2 _msthash="47001" _msttexthash="419692">Histoire du G20 et du BEPS</h2> <p _msthash="47002" _msttexthash="70515926">À la suite de la crise financière de 2008, les pays du G20 ont placé la fiscalité en tête de leurs priorités et ont mené la lutte contre la fraude et l’évasion fiscales. Deux des principaux acteurs de cette histoire fournissent un compte rendu de première main de la politique fiscale internationale au cours de la dernière décennie. </p> <h1>What is BEPS?</h1> <p>Base erosion and profit shifting (BEPS) refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax. Developing countries&rsquo; higher reliance on corporate income tax means they suffer from BEPS disproportionately. BEPS practices cost countries USD 100-240 billion in lost revenue annually. Working together within&nbsp;<strong>OECD/G20 Inclusive Framework on BEPS</strong>,&nbsp;<a href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">over 135 countries and jurisdictions</a>&nbsp;are collaborating on the implementation of 15 measures to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment.</p> <h2>Mission and&nbsp;impact</h2> <p>&nbsp;</p> <p><a href="https://www.oecd.org/tax/beps/about/#">Expand all</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block1Section1l">What is the issue?</a></h3> <p>BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity or to erode tax bases through deductible payments such as interest or royalties. Although some of the schemes used are illegal, most are not. This undermines the fairness and integrity of tax systems because businesses that operate across borders can use BEPS to gain a competitive advantage over enterprises that operate at a domestic level.&nbsp; Moreover, when taxpayers see multinational corporations legally avoiding income tax, it undermines voluntary compliance by all taxpayers.</p> <p>BEPS is of major significance for developing countries due to their heavy reliance on corporate income tax, particularly from multinational enterprises. Engaging developing countries in the international tax agenda is important to ensure that they receive support to address their specific needs and can effectively participate in the process of standard-setting on international tax.</p> <ul> <li> <ul> <li><strong>Overview of the Inclusive Framework on BEPS&nbsp;</strong>(<a href="https://www.oecd.org/tax/beps/flyer-inclusive-framework-on-beps.pdf">EN</a>/<a href="https://www.oecd.org/fr/fiscalite/beps/depliant-cadre-inclusif-sur-le-beps.pdf" title="Home &amp;raquo; OCDE &amp;raquo; Th&amp;egrave;mes &amp;raquo; Fiscalit&amp;eacute; &amp;raquo; Erosion de la base d&amp;amp;#39;imposition et transfert de b&amp;eacute;n&amp;eacute;fices: D&amp;eacute;pliant: Cadre inclusif sur le BEPS, Une r&amp;eacute;ponse globale &amp;agrave; un probl&amp;egrave;me mondial">FR</a>/<a href="https://www.oecd.org/tax/beps/folleto-marco-inclusivo-sobre-beps.pdf" title="Home%20%BB%20OECD.org%20%BB%20Topics%20%BB%20Tax%20%BB%20Base%20erosion%20and%20profit%20shifting%3A%20Folleto%3A%20Marco%20Inclusivo%20sobre%20BEPS%20de%20la%20OCDE%20y%20el%20G-20">ES</a>)</li> <li><strong>Information brief&nbsp;</strong>(EN/<a href="https://www.oecd.org/fr/fiscalite/beps/note-information-cadre-inclusif-pour-la-mise-en-oeuvre-du-projet-beps.pdf" title="Home &amp;raquo; OCDE &amp;raquo; Th&amp;egrave;mes &amp;raquo; Fiscalit&amp;eacute; &amp;raquo; Erosion de la base d&amp;amp;#39;imposition et transfert de b&amp;eacute;n&amp;eacute;fices: Note d&amp;amp;#39;information cadre inclusif pour la mise en oeuvre du projet BEPS">FR</a>/<a href="https://www.oecd.org/tax/beps/nota-informativa-marco-inclusivo-para-la-implementacion-del-proyecto-beps.pdf">ES</a>)</li> </ul> </li> </ul> <p>&nbsp;</p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block1Section2l">What are we doing to solve it?</a></h3> <p>The OECD/G20 Inclusive Framework on BEPS brings together&nbsp;<a href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">over 135 countries and jurisdictions</a>&nbsp;to collaborate on the implementation of the BEPS Package.</p> <p>The&nbsp;<strong>BEPS package</strong>&nbsp;provides&nbsp;<strong>15 Actions</strong>&nbsp;that equip governments with the&nbsp;<strong>domestic and international instruments&nbsp;</strong>needed to tackle tax avoidance. Countries now have the tools to ensure that profits are taxed where economic activities generating the profits are performed and where value is created. These tools also give businesses greater certainty by reducing disputes over the application of international tax rules and standardising compliance requirements.</p> <p>OECD and G20 countries along with&nbsp;<strong>developing countrie</strong>s that are participating in the implementation of the BEPS Package and the ongoing development of anti-BEPS international standards are establishing a&nbsp;<strong>modern international tax framework</strong>&nbsp;to ensure profits are taxed where economic activity and value creation occur. Work is being carried out to support all countries interested in&nbsp;<strong>implementing and applying the rules</strong>&nbsp;in a consistent and coherent manner, particularly those for which&nbsp;<strong>capacity building</strong>&nbsp;is an important issue.</p> <p><a href="https://www.oecd.org/tax/beps/beps-actions/">BEPS PACKAGE</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block1Section3l">How are we monitoring implementation?</a></h3> <p>The Inclusive Framework on BEPS allows interested countries and jurisdictions to work with OECD and G20 members on developing standards on BEPS related issues and review and monitor the implementation of the BEPS Package.</p> <p>The OECD/G20 Inclusive Framework on BEPS actively monitors the implementation of all the BEPS Actions and&nbsp;<a href="https://www.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-progress-report-july-2019-july-2020.htm" title="Home%20%BB%20OECD.org%20%BB%20Topics%20%BB%20Tax%20%BB%20Base%20erosion%20and%20profit%20shifting%3A%20OECD/G20%20Inclusive%20Framework%20on%20BEPS%3A%20Progress%20Report%20July%202019-July%202020">reports annually to the G20 on this progress</a>. The implementation of the BEPS Minimum Standards is of particular importance, and each of these is the subject of a peer review process that evaluates the implementation by each member and provides clear recommendations for improvement. Peer reviews of the BEPS minimum standards are an essential tool to ensure the effective implementation of the BEPS package. First results were available for Action 5 in 2017, for Action 13 and Action 14 in 2018, and for Action 6 in 2019. The results of the peer reviews show strong implementation throughout the world.&nbsp;All countries and jurisdictions joining the framework will participate in this review process, which allows members to review their own tax systems and to identify and remove elements that pose BEPS risks.</p> <p>Peer review and monitoring process of the&nbsp;<strong>four minimum standards</strong>:</p> <ul> <li><a href="https://www.oecd.org/tax/beps/beps-actions/action5/">Action 5</a></li> <li><a href="https://www.oecd.org/tax/beps/beps-actions/action6/">Action 6</a></li> <li><a href="https://www.oecd.org/tax/beps/beps-actions/action13/">Action 13</a></li> <li><a href="https://www.oecd.org/tax/beps/beps-actions/action14/">Action 14</a></li> </ul> <p><a href="https://www.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-progress-report-july-2020-september-2021.htm">BEPS PROGRESS REPORT</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block1Section4l">What next?</a></h3> <p>The&nbsp;<strong>peer reviews</strong>&nbsp;of the BEPS minimum standards will continue, including with assessments of substance in no or low tax jurisdictions under Action 5 and a full schedule of reviews of mutual agreement procedures under Action 14.</p> <p>Additional signatures and ratification of the&nbsp;<strong>Multilateral Instrument</strong>&nbsp;will increase the implementation of a number of BEPS Actions, particularly&nbsp;<strong>countering treaty shopping</strong>&nbsp;under Action 6.</p> <p>Inclusive Framework members have committed to report aggregate and anonymised data in respect of the&nbsp;<strong>Country-by-Country reports</strong>&nbsp;that they receive under Action 13. This data is vital to the work under Action 11 on&nbsp;<strong>measuring the impact of BEPS</strong>. As more data becomes available, a fuller picture can be shown of the true cost of tax avoidance and the benefit of the BEPS Project.</p> <p>Finally, addressing the&nbsp;<strong>tax challenges arising from digitalisation</strong>&nbsp;is a key policy issue today. The Inclusive Framework has made major progress by developing&nbsp;<a href="https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.htm">two-pillar approach</a>&nbsp;and aims to produce a consensus-based, long-term solution for delivery to the G20 in 2021.&nbsp;</p> <h2>Key figures</h2> <h3><a href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">135+ countries</a></h3> <p><a href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">and jurisdictions collaborate on the implementation of the BEPS package</a></p> <h3>$240 billion</h3> <p>are lost annually due to tax avoidance by multinational companies</p> <h3>99 countries</h3> <p>and jurisdictions have signed the Multilateral Instrument on BEPS</p> <h2>How it&nbsp;works</h2> <p>&nbsp;</p> <p><a href="https://www.oecd.org/tax/beps/about/#">Expand all</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block2Section1l">Membership</a></h3> <p>At its inaugural meeting in Kyoto, Japan in June 2016 there were 82 members of the&nbsp;<strong>OECD/G20 Inclusive Framework on BEPS</strong>.&nbsp;Since then, the membership of the Inclusive Framework has grown to&nbsp;<strong>over 135 countries and jurisdictions</strong>, including 14 observer organisations.</p> <p>The ongoing work of the OECD/G20 Inclusive Framework is led by a 24-country&nbsp;<strong><a href="https://www.oecd.org/tax/beps/steering-group-of-the-inclusive-framework-on-beps.pdf">Steering Group</a></strong>. All members of the Inclusive Framework participate on an equal footing, and the widespread adherence to and further development of the BEPS standards have resulted in tangible progress under the three principles of coherence, substance and transparency as articulated under the original BEPS Action Plan.</p> <p>&nbsp;</p> <p>&nbsp;</p> <p><a href="https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf">LIST OF MEMBERS</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block2Section2l">Structure</a></h3> <p>Countries and jurisdictions have been invited to express their interest to join this framework as Associates, to participate on equal footing and to commit to implement the comprehensive BEPS package. Timelines for implementation may differ to reflect the level of development of participating countries.</p> <p><strong>COUNTRIES OF RELEVANCE</strong></p> <p>Countries and jurisdictions of relevance will be identified by the inclusive framework as part of its mentoring process and reviewed. Countries and jurisdictions of relevance are those whose adherence to the minimum standards will be necessary to ensure that a level playing field is achieved. Jurisdictions of relevance will be informed about the minimum standards and invited to commit to the BEPS package and participate in the review process.</p> <p><strong>OTHER ORGANISATIONS</strong></p> <p>International organisations can act as Observers within the Inclusive Framework. This allows for more co-ordinated and targeted capacity building in the implementation of the BEPS outcomes.</p> <p>Regional tax organisations, such as the African Tax Administration Forum, the Cercle de r&eacute;flexion et d&rsquo;&eacute;change des dirigeants des administrations fiscales, and the Centro Interamericano de Administraciones Tributarias, will continue to play an important role in the BEPS Project, together with international organisations such as the International Monetary Fund, the United Nations and the World Bank Group. Regional tax organisations and regional networksplay and important role in supporting the Inclusive Framework, through initiatives to support developing countries with limited capacity, including via regional meetings where such countries can exchange views and best practices and provide feedback. Regional Networks continue to be of particular relevance to developing countries for the implementation of the BEPS package as well as providing support to such countries to effectively participate in the ongoing standard setting process.</p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block2Section3l">Stakeholder input</a></h3> <h2>Tools available to&nbsp;developing countries</h2> <p>The OECD/G20 Inclusive Framework on BEPS has a global membership, including about 70% of non-OECD and non-G20 countries from all geographic regions. With greater inclusiveness and participation, developing countries&rsquo; perspectives and inputs are increasingly influencing the development of international standards on corporate taxation. As such, capacity building support for developing countries is core to the Inclusive Framework, prioritising active, equal participation in the BEPS process.</p> <p>&nbsp;</p> <p><a href="https://www.oecd.org/tax/beps/about/#">Expand all</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block3Section1l">E-learning &amp; training seminars</a></h3> <p>The OECD carries out more than 50 free&nbsp;<strong>training workshops</strong>&nbsp;worldwide, where tax officials from different developing countries can learn, via intensive 3-5 days seminars, about various BEPS topics and other issues in international taxation.</p> <p>The OECD&#39;s&nbsp;<strong>e-learning programme</strong>&nbsp;offers free on-line courses in different international tax topics, including BEPS. Participation is open to all tax officials, without limitation of number.</p> <p><strong>Blended learning</strong>&nbsp;events are also available, combining a preliminary on-line training with the traditional face-to-face workshops.</p> <p><a href="https://www.oecd.org/tax/tax-global/global-relations-calendar-of-events.htm">FIND OUT MORE</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block3Section2l">Tax audit capacity building</a></h3> <p><strong>Tax Inspectors Without Borders</strong>&nbsp;(TIWB) sends expert tax auditors to assistance-requesting host administrations in order to build audit capacity around the world.</p> <p>TIWB programmes provide tax administrations in developing countries with much needed assistance in building capacity to implement BEPS solutions, and contribute to the domestic resource mobilisation efforts of developing countries. On average,&nbsp;<strong>for every USD 1 spent on TIWB activities between 2013-2018, there was a more than USD 100 increase in tax revenues</strong>&nbsp;collected by host administrations.</p> <p>Beyond the increase in tax revenues collected, TIWB programmes have been a major confidence builder for tax administrations, and a deterrent against tax avoidance strategies by MNEs, helping to create behavioural changes and a culture of voluntary compliance as well as an environment where businesses know what to expect from tax administration.</p> <p><a href="http://www.tiwb.org/" target="">FIND OUT MORE</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block3Section3l">Toolkits for low capacity countries</a></h3> <p>The&nbsp;<strong>Platform for Collaboration on Tax</strong>&nbsp;(PCT) - a joint effort by the IMF, OECD, UN and the World Bank Group to facilitate and intensify co-operation between the four international organisations on international tax matters - is producing a number of&nbsp;<strong>toolkits</strong>&nbsp;to help low capacity countries to implement reforms countering base erosion and profit shifting issues of particular concern to developing countries, including some issues not addressed by the BEPS Project. These toolkits aim to provide capacity-constrained countries with practical, user-friendly guidance in implementing the international tax norms.</p> <p><a href="https://www.tax-platform.org/publications" target="">FIND OUT MORE</a></p> <h3><a href="https://www.oecd.org/tax/beps/about/" id="Block3Section4l">Direct support on BEPS implementation</a></h3> <p>The OECD provides bespoke&nbsp;<strong>induction programmes</strong>&nbsp;for new members of the Inclusive Framework. These aim to assist developing countries to successfully implement their BEPS priorities. These programmes are specifically tailored to the needs of the countries concerned and may include technical workshops and/or high-level engagement with ministers or other key political decision makers.</p> <p>New, developing country members of the Inclusive Framework can also be<strong>&nbsp;&ldquo;twinned&rdquo;</strong>&nbsp;with more experienced members in order to exchange views and best practices and receive support.</p> <p>Demand-led&nbsp;<strong>bilateral programme</strong>s have also been established to support the implementation of the BEPS actions and international transfer pricing norms through tailored country-level assistance. In many cases these programmes are delivered in partnership with other organisations such as the African Tax Administration Forum, the World Bank Group or the European Commission. Programmes typically include engaging with key stakeholders to ensure a strong strategic basis for potential reforms, as well as &lsquo;on-the-ground&rsquo; support for implementation.</p> <p>The OECD also provides support to developing countries on its current work to address the tax challenges of digitalisation. Briefing sessions for developing countries are organised ahead of Inclusive Framework plenary and Working Group meetings in order to enable participants to actively take part in the debate. The OECD also reaches out to developing countries through a set of&nbsp;<strong><a href="https://www.oecd.org/tax/beps/beps-regional-meetings.htm">regional events on digitalisation</a></strong>, carried out in partnership with regional organisations and development banks.&nbsp;</p> <p><a href="mailto:[email protected]" target="">FIND OUT MORE</a></p> <h2>History of the&nbsp;G20 &amp; BEPS</h2> <p>Following the financial crisis in 2008, the G20 countries put tax at the top of their agenda and have led the fight against tax evasion and avoidance. Two of the key players in this story provide a first-hand account of international tax policy over the past decade.&nbsp;</p> None BEPS, international tax structures, cross-boarder transactions, cross-boarder tax,Harmful tax practices, transfer pricing, tp, pillar 1, pillar 2, pillar one, pillar two, risk, G20, Platform for Collaboration on Tax, tax compliance, international tax planning, https://www.oecd.org/tax/beps/about/

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <h1 _msthash="46838" _msttexthash="2877771">Impasse fiscale numérique : où allons-nous à partir de maintenant?</h1> <p _msthash="46839" _msttexthash="204035">1er juillet 2020</p> <p><img src="./material-2023-07-12trans_files/SAH-150x150.jpg"/></p> <p _msthash="46840" _msttexthash="182364">Scott A. Hodge</p> <p><a href="https://twitter.com/scottahodge" rel="noopener noreferrer" target="_blank"><img _mstalt="180427" alt="Twitter Logo" src="./material-2023-07-12trans_files/twitter.svg"/></a></p> <p> <img src="./material-2023-07-12trans_files/Bunn-150x150.png"/></p> <p _msthash="46841" _msttexthash="150865">Daniel Bunn</p> <p><a href="https://twitter.com/danieldbunn" rel="noopener noreferrer" target="_blank"><img _mstalt="180427" alt="Twitter Logo" src="./material-2023-07-12trans_files/twitter.svg"/></a></p> <p _msthash="46842" _msttexthash="82272307">La croissance de l’économie numérique au cours des dernières décennies a soulevé d’importantes questions sur la façon d’imposer les sociétés qui n’ont plus besoin d’une présence physique dans un pays pour y réaliser des bénéfices.</p> <p _msthash="46843" _msttexthash="70748743">Depuis des mois, les pays de l’Organisation de coopération et de développement économiques (OCDE) travaillent à trouver une <a _istranslated="1" href="https://taxfoundation.org/base-erosion-profit-shifting-beps/">solution multilatérale</a> à ce défi, dans le but d’élaborer un nouveau cadre fiscal international d’ici la fin de 2020.</p> <p _msthash="46844" _msttexthash="72310732">Aujourd’hui, la crise actuelle de <a _istranslated="1" href="https://taxfoundation.org/coronavirus-tax-tracker-covid19/">la COVID-19</a>, l’appel des États-Unis à une <a _istranslated="1" href="https://taxfoundation.org/us-digital-tax-talks/">pause dans les négociations de l’OCDE</a> et les actions unilatérales à travers le monde menacent de faire dérailler l’initiative et de déclencher une guerre fiscale et commerciale dommageable.</p> <p _msthash="46845" _msttexthash="66162993">Nous avons récemment organisé un webinaire exclusif sur la réforme fiscale afin de nous tenir au courant des développements récents et d’obtenir des informations auprès d’éminents experts en fiscalité internationale sur certaines des questions suivantes :</p> <ul> <li _msthash="46846" _msttexthash="26018265">Qu’est-ce que l’OCDE tente de réaliser avec son projet de <a _istranslated="1" href="https://taxfoundation.org/digital-services-tax/">taxe numérique</a>, quels progrès a-t-elle réalisés et pourquoi cette initiative est-elle si importante pour les économies américaine et mondiale?</li> <li _msthash="46847" _msttexthash="28460341">Pourquoi les États-Unis ont-ils suggéré une pause dans les négociations et qu’est-ce que cela signifie pour le projet de l’OCDE?</li> <li _msthash="46848" _msttexthash="134473066">Le représentant américain au commerce a annoncé des enquêtes en vertu de l’article 301 sur les <a _istranslated="1" href="https://taxfoundation.org/digital-services-tax/">taxes unilatérales sur les services numériques (</a>TSN) dans neuf pays et dans l’UE, en plus d’une enquête antérieure visant la France – pourquoi les TSN sont-elles problématiques et quel est le risque que les différends se transforment en une guerre fiscale et commerciale mondiale ?</li> <li _msthash="46849" _msttexthash="47923564">Est-il possible de remettre le projet de l’OCDE sur les rails et, dans l’affirmative, quelle est la meilleure voie à suivre vers un accord multilatéral ? Si ce n’est pas le cas, où allons-nous maintenant?</li> </ul> <p _msthash="46850" _msttexthash="4239196">Le président de la Tax Foundation, <a _istranslated="1" href="https://taxfoundation.org/staff/scott-hodge/"><strong _istranslated="1">Scott Hodge</strong></a>, a animé la table ronde, qui comprenait :</p> <ul> <li _msthash="46851" _msttexthash="3420456"><a _istranslated="1" href="http://www.nftc.org/default/Staff/Cathy%20CV.pdf" rel="noopener noreferrer" target="_blank"><strong _istranslated="1">Cathy Schultz</strong></a>, vice-présidente, Conseil national du commerce extérieur</li> <li _msthash="46852" _msttexthash="2728921"><a _istranslated="1" href="https://taxfoundation.org/staff/daniel-bunn/"><strong _istranslated="1">Daniel Bunn</strong></a>, vice-président des projets mondiaux, Tax Foundation</li> <li _msthash="46853" _msttexthash="4602624"><a _istranslated="1" href="https://www2.deloitte.com/us/en/profiles/bob-stack.html" rel="noopener noreferrer" target="_blank"><strong _istranslated="1">Robert Stack</strong></a>, directeur général, Deloitte Tax LLP, Groupe de fiscalité internationale</li> </ul> <p><iframe frameborder="0" height="450" src="./material-2023-07-12trans_files/t63L8UEo9Dw.html" width="100%"></iframe></p> <p _msthash="46854" _msttexthash="14917019">Je vais parler de deux questions importantes pour préparer le terrain pour notre discussion sur ce que nous pourrions attendre de la politique dans un proche avenir.</p> <p _msthash="46855" _msttexthash="181835485">Le premier problème est l’essor des technologies numériques qui évitent le besoin de bureaux locaux dans les pays du monde entier. Les entreprises peuvent utiliser la technologie numérique pour atteindre au-delà des frontières et pénétrer les marchés sans avoir besoin d’employés, de bureaux ou d’opérations locaux. C’est là que la présence physique imposable et le lien apparaissent dans les préoccupations politiques.</p> <p _msthash="46856" _msttexthash="454731173">En 2017, il y avait près de <a _istranslated="1" href="https://unctad.org/en/pages/PressRelease.aspx?OriginalVersionID=505" rel="noopener noreferrer" target="_blank">30 billions de dollars</a> de commerce électronique, la majorité de ces entreprises vendant à d’autres entreprises. La géographie des utilisateurs <a _istranslated="1" href="https://files.taxfoundation.org/20200610094652/Digital-Taxation-Around-the-World1.pdf#page=7">d’Internet ne suit pas</a> les lieux de production de logiciels et de plates-formes informatiques précieux. La majeure partie de la production de valeur a lieu en Amérique du Nord et la base d’utilisateurs d’Internet est biaisée vers l’Asie du Sud-Est. Les réponses politiques à cela comprennent les taxes sur les services numériques, les politiques d’établissement stable virtuel et l’approche du pilier 1 de l’OCDE.</p> <p _msthash="46857" _msttexthash="189568223">Le deuxième problème est l’augmentation des actifs incorporels – logiciels, brevets, etc. – en tant que moteurs de valeur importants dans l’économie mondiale. Les actifs incorporels, de par leur nature, peuvent être déplacés d’une juridiction à une autre sans les problèmes que, par exemple, le déracinement et la délocalisation d’une usine créeraient. En 2018, les actifs incorporels représentaient <a _istranslated="1" href="https://www.aon.com/getmedia/60fbb49a-c7a5-4027-ba98-0553b29dc89f/Ponemon-Report-V24.aspx" rel="noopener noreferrer" target="_blank">80%</a> de la valeur des actifs des sociétés du S&amp;P 500.</p> <p _msthash="46858" _msttexthash="55839875">Ces actifs incorporels sont souvent transférés vers des juridictions à faible imposition. Cela motive une discussion sur l’imposition minimale comme le gilti américain et la proposition GloBE du pilier 2 de l’OCDE.</p> <p _msthash="46859" _msttexthash="27202617">Avec ces deux questions de base, la présence physique et l’augmentation des actifs incorporels, je donnerai quelques exemples de réponses politiques et discuterai des implications économiques.</p> <p _msthash="46860" _msttexthash="20973173">Plus les entreprises peuvent joindre leurs clients virtuellement, moins il y aura d’établissements stables locaux pour les pays étrangers à taxer.</p> <p _msthash="46861" _msttexthash="2567123">En bref, cela a mené à deux grandes orientations stratégiques :</p> <ol> <li><a _msthash="46862" _msttexthash="916227" href="https://taxfoundation.org/digital-tax-europe-2020/">Taxes sur les services numériques</a></li> <li _msthash="46863" _msttexthash="6372470">Nouvelles règles relatives à l’impôt sur le revenu des sociétés</li> </ol> <p _msthash="46864" _msttexthash="6001502">Derrière ces orientations politiques se cache une division clé dans le débat sur la taxe numérique.</p> <p _msthash="46865" _msttexthash="64825384">Modifiez-vous les règles uniquement pour quelques entreprises numériques ou devriez-vous essayer d’apporter des changements généraux qui affectent d’autres entreprises qui ne sont pas nécessairement numériques, mais qui ont des modèles commerciaux numérisés?</p> <p _msthash="46866" _msttexthash="28690649">La taxe sur les services numériques adopte une approche plus étroite. Il s’agit d’une taxe sur les revenus bruts de certains services numériques définis.</p> <p _msthash="46867" _msttexthash="229476845">La taxe française sur les services numériques a un taux de 3% et s’applique aux revenus liés à la fourniture d’une interface numérique ou de services publicitaires basés sur les données des utilisateurs. Elle ne s’applique qu’aux entreprises dont le chiffre d’affaires mondial est supérieur à 750 millions d’euros et à 25 millions d’euros en France. Ce modèle est reproduit dans des dizaines de pays à travers le monde.</p> <p _msthash="46868" _msttexthash="2222441">Le problème avec cette approche de la fiscalité est double.</p> <p _msthash="46869" _msttexthash="338866216">Premièrement, l’imposition du revenu brut ne peut pas être une approximation de <a _istranslated="1" href="https://taxfoundation.org/tax-basics/corporate-income-tax-cit/" id="anchor71997">l’impôt sur le revenu des sociétés</a>. Les impôts sur le revenu sont régressifs. Si vous avez une marge bénéficiaire de 6%, la taxe sur les services numériques est un impôt sur les bénéfices de 50%. Si vous avez une marge bénéficiaire de 3% sur vos activités numériques en France, la taxe de 3% sur les services numériques taxe tout cela, essentiellement un impôt sur les bénéfices de 100%. Si vous subissez des pertes en France, vous devez toujours payer la taxe sur les services numériques. Juste pour le contexte, le taux d’imposition des sociétés français est d’environ 32%.</p> <p _msthash="46870" _msttexthash="296796929"><a _istranslated="1" href="https://src.bna.com/F9D" rel="noopener noreferrer" target="_blank">Certains pays affirment</a> que les entreprises numériques sont sous-taxées et considèrent la taxe sur les services numériques comme une solution. Cependant, <a _istranslated="1" href="http://ftp.zew.de/pub/zew-docs/gutachten/Digital_Tax_Index_2018.pdf" rel="noopener noreferrer" target="_blank">les preuves</a> sur lesquelles ces affirmations sont basées ne soutiennent pas réellement la conclusion selon laquelle les entreprises numériques sont sous-taxées. Il montre plutôt que les pays bénéficient d’avantages fiscaux pour les entreprises numériques sous la forme de <a _istranslated="1" href="https://taxfoundation.org/tax-basics/patent-box/" id="anchor73698">régimes fiscaux</a>favorables aux brevets et de subventions à la recherche et au développement. Le problème de ces pays est de savoir où les entreprises sont imposées, et ils ont choisi de modifier unilatéralement les règles en utilisant une taxe discriminatoire et punitive.</p> <p _msthash="46871" _msttexthash="81217773">Si la taxe sur les services numériques est, en théorie, payée au lieu de l’impôt sur le revenu des sociétés, c’est une approximation horrible parce qu’il s’agit d’un impôt sur les revenus bruts.</p> <p _msthash="46872" _msttexthash="4829136">Deuxièmement, il s’agit de politiques ciblées et étroites.</p> <p _msthash="46873" _msttexthash="134966546">La politique fiscale ne devrait pas être conçue industrie par industrie ou avec des règles spéciales pour les grands et les petits acteurs. Pourtant, c’est exactement ce que font ces politiques. Ils identifient des activités numériques ou des modèles d’affaires spécifiques, séparent les grandes entreprises des petites entreprises et les taxent de manière régressive avec ce qui ressemble à une intention protectionniste.</p> <p _msthash="46874" _msttexthash="74483604">Ce protectionnisme ressort assez clairement lorsque les responsables de la politique fiscale au Royaume-Uni, en France, en Italie et en Espagne <a _istranslated="1" href="https://www.allisonchristians.com/blog/finmins-reply-mnuchin-digital-tax" rel="noopener noreferrer" target="_blank">suggèrent au secrétaire américain au Trésor</a> que la taxation numérique est liée au « libre accès » des entreprises numériques au marché européen. La taxe sur les services numériques fonctionne essentiellement comme un tarif.</p> <p _msthash="46875" _msttexthash="81481790">Une autre approche pour résoudre le problème de l’absence de présence physique locale a consisté à modifier les définitions de l’établissement stable. Si, au lieu de ne taxer une entreprise que si elle a des employés ou des opérations dans votre pays, vous pourriez écrire des règles pour taxer une entreprise en fonction de la présence virtuelle.</p> <p _msthash="46876" _msttexthash="111685041">Fondamentalement, si une entreprise a beaucoup de contrats dans votre pays ou beaucoup de ventes dans votre pays par des moyens numériques, ces nouvelles règles traiteraient cette entreprise comme ayant un établissement stable virtuel. Des pays comme la Slovaquie, Israël, l’Inde et le Nigéria ont envisagé ce type d’approche.</p> <p _msthash="46877" _msttexthash="160414436">Et c’est l’un des domaines sur lesquels l’OCDE travaille dans le <a _istranslated="1" href="https://taxfoundation.org/oecd-unified-approach-pillar-1/">pilier 1</a> dans le but de redéfinir le lien imposable sur la base d’une nouvelle approche. L’approche de l’OCDE dans le pilier 1 modifierait le cas où les entreprises paient des impôts, mais uniquement les grandes entreprises très rentables et uniquement les entreprises de certains secteurs, à savoir les services numériques automatisés et les entreprises en contact direct avec les consommateurs.</p> <p _msthash="46878" _msttexthash="95874545">Ces dernières semaines, nous avons appris que certains pays souhaitaient commencer par les services numériques automatisés de cette approche. Essentiellement, nous en revenons aux problèmes de la taxe sur les services numériques : une politique étroite conçue pour certaines grandes entreprises et seulement pour certains types d’activités.</p> <p _msthash="46879" _msttexthash="63487307">Et cette étroitesse entre en conflit avec les pays qui veulent une approche plus large pour changer les règles internationales. Les États-Unis ont plaidé en faveur de cette approche plus large, nonobstant la <a _istranslated="1" href="https://taxnews.ey.com/news/2019-2131-sec-mnuchin-tells-oecd-us-has-serious-concerns-over-pillar-1" rel="noopener noreferrer" target="_blank">proposition de la sphère de sécurité au titre du pilier 1</a>, et ont reçu des appels axés plus étroitement sur les entreprises numériques.</p> <p _msthash="46880" _msttexthash="18103319">Cela couvre le premier problème – l’essor des technologies numériques qui sapent le besoin de bureaux locaux dans les pays du monde entier.</p> <p _msthash="46881" _msttexthash="168149059">Le deuxième problème est l’augmentation des actifs incorporels – logiciels, brevets, etc. – en tant que moteurs de valeur importants dans l’économie mondiale. Des dizaines de pays à travers le monde ont adopté des <a _istranslated="1" href="https://taxfoundation.org/patent-box-regimes-europe-2019/">régimes fiscaux favorables aux brevets</a> ou des mesures incitatives similaires pour attirer ces actifs. Dans de nombreux cas, les boîtes de brevets offrent une réduction de 50% ou plus sur le taux d’imposition des sociétés.</p> <p _msthash="46882" _msttexthash="169504660">De nombreux <a _istranslated="1" href="https://taxfoundation.org/how-patent-boxes-impact-business-decisions/">changements de politique récents</a> exigent que les activités de recherche et développement associées à ce logiciel aient lieu dans la même juridiction pour que l’entreprise bénéficie de la réduction du taux d’entreprise. Le niveau d’imposition inférieur persiste et peut fausser l’endroit où les brevets sont détenus et où les activités de recherche et de développement ont lieu.</p> <p _msthash="46883" _msttexthash="4397406">Alors, que cherchent les pays à imposer la nature changeante des revenus incorporels?</p> <p _msthash="46884" _msttexthash="263560934">Ils examinent le modèle américain. Les États-Unis ont maintenant un impôt minimum sur le revenu immatériel étranger – nous l’appelons GILTI en abrégé – et il a été adopté en 2017 dans le cadre de la réforme fiscale. D’autres pays souhaitent qu’une politique similaire soit convenue au niveau mondial. C’est là qu’intervient <a _istranslated="1" href="https://taxfoundation.org/oecd-work-program-beps-analysis/">le pilier 2</a> de l’approche de l’OCDE.</p> <p _msthash="46885" _msttexthash="211423615">Il convient de mentionner ici que l’OCDE a estimé l’effet combiné des piliers 1 et 2 à une augmentation nette des impôts de <a _istranslated="1" href="https://taxfoundation.org/summary-of-the-oecd-impact-assessment-on-pillar-1-and-pillar-2/">100 milliards de dollars</a>. Cette estimation pose problème, notamment parce qu’elle repose sur des données enregistrées avant de nombreux changements de politique, y compris la réforme fiscale américaine. Ce nombre a donc une large bande d’erreur et pourrait être beaucoup moins une augmentation significative des revenus et plus probablement un casse-tête significatif en matière de conformité et de coordination.</p> <p _msthash="46886" _msttexthash="175181344">Quels sont les enjeux de toutes ces propositions concurrentes ? D’une part, le potentiel d’une <a _istranslated="1" href="https://taxfoundation.org/us-digital-tax-talks/">guerre fiscale et commerciale mondiale.</a> Les taxes sur les services numériques sont susceptibles de déclencher cette guerre en raison de leur approche étroite et discriminatoire. Les discussions multilatérales à l’OCDE visent à parvenir à une approche commune plutôt qu’à ériger de nouvelles barrières fiscales et commerciales.</p> <p _msthash="46887" _msttexthash="43498702">Cependant, même dans le débat multilatéral à l’OCDE, un autre risque est un changement de politique fiscale internationale de règles et de principes généraux vers des règles étroites qui conduisent à de nouvelles distorsions dans les activités multinationales.</p> <p _msthash="46888" _msttexthash="5949853">Au cours des dernières années, il y a eu beaucoup de nouveaux développements dans la taxe numérique.</p> <p><a href="./material-2023-07-12trans_files/TF_DigitalTimeline-rev.png"><img _mstalt="497796" alt="oecd digital tax project" src="./material-2023-07-12trans_files/TF_DigitalTimeline-rev.png"/></a></p> <p _msthash="46889" _msttexthash="2763670">Il y a eu des éléments unilatéraux et multilatéraux au fil des ans.</p> <p _msthash="46890" _msttexthash="19238869">L’action sur le front politique s’accélère clairement, mais les décideurs devraient examiner ces politiques à la lumière de principes sains de gestion fiscale.</p> <p _msthash="46891" _msttexthash="86245861">Si la politique fiscale internationale devient unilatérale et réactionnaire, elle deviendra très probablement instable, moins transparente, plus génératrice de distorsions et même plus complexe que ce que nous avons actuellement, ce qui ralentirait la croissance mondiale à un moment où l’économie est incroyablement faible.</p> <h1>Digital Tax Deadlock: Where Do We Go from Here?</h1> <p>July 1, 2020</p> <p><img src="https://files.taxfoundation.org/20161206193543/SAH-150x150.jpg" /></p> <p>Scott A. Hodge</p> <p><a href="https://twitter.com/scottahodge" rel="noopener noreferrer" target="_blank"><img alt="Twitter Logo" src="https://taxfoundation.org/wp-content/themes/tf-wp-theme/images/icons/twitter.svg" /></a></p> <p>&nbsp;<img src="https://files.taxfoundation.org/20180829143243/Bunn-150x150.png" /></p> <p>Daniel Bunn</p> <p><a href="https://twitter.com/danieldbunn" rel="noopener noreferrer" target="_blank"><img alt="Twitter Logo" src="https://taxfoundation.org/wp-content/themes/tf-wp-theme/images/icons/twitter.svg" /></a></p> <p>The growth of the digital economy over the last several decades has raised important questions about how to tax corporations that no longer need a physical presence in a country to turn a profit there.</p> <p>For months, countries in the Organisation for Economic Co-operation and Development (OECD) have been working towards a&nbsp;<a href="https://taxfoundation.org/base-erosion-profit-shifting-beps/">multilateral solution</a>&nbsp;to this challenge, with the goal of developing a new international tax framework by the end of 2020.</p> <p>Now, the ongoing&nbsp;<a href="https://taxfoundation.org/coronavirus-tax-tracker-covid19/">COVID-19 crisis</a>, the U.S.&rsquo;s&nbsp;<a href="https://taxfoundation.org/us-digital-tax-talks/">call for a pause to OECD talks</a>, and unilateral actions across the world threaten to derail the initiative and spark a harmful tax and trade war.</p> <p>We recently hosted&nbsp;an exclusive Talking Tax Reform webinar discussion to get up to speed on recent developments and gain insight from leading international tax experts on some of the following questions:</p> <ul> <li>What is the OECD trying to achieve with its&nbsp;<a href="https://taxfoundation.org/digital-services-tax/">digital tax</a>&nbsp;project, what progress has it made, and why is the initiative so important for the U.S. and global economies?</li> <li>Why did the U.S.&nbsp;suggest a pause in&nbsp;negotiations and what does it mean for the OECD project?</li> <li>The U.S. Trade Representative has announced Section 301 investigations into unilateral&nbsp;<a href="https://taxfoundation.org/digital-services-tax/">digital services taxes (DSTs)</a>&nbsp;in nine countries and the EU, in addition to an earlier investigation aimed at France&mdash;why are DSTs problematic and what&lsquo;s the risk that disputes devolve into a global tax and trade war?</li> <li>Is it possible to get the OECD project back on track and, if so, what&rsquo;s the best path forward towards a multilateral agreement? If not, where do we go from here?</li> </ul> <p>Tax Foundation President&nbsp;<a href="https://taxfoundation.org/staff/scott-hodge/"><strong>Scott Hodge</strong></a>&nbsp;moderated the panel discussion, which included:</p> <ul> <li><a href="http://www.nftc.org/default/Staff/Cathy%20CV.pdf" rel="noopener noreferrer" target="_blank"><strong>Cathy Schultz</strong></a>, Vice President, National Foreign Trade Council</li> <li><a href="https://taxfoundation.org/staff/daniel-bunn/"><strong>Daniel Bunn</strong></a>, Vice President of Global Projects, Tax Foundation</li> <li><a href="https://www2.deloitte.com/us/en/profiles/bob-stack.html" rel="noopener noreferrer" target="_blank"><strong>Robert Stack</strong></a>, Managing Director, Deloitte Tax LLP, International Tax Group</li> </ul> <p><iframe frameborder="0" height="450" src="https://www.youtube.com/embed/t63L8UEo9Dw" width="100%"></iframe></p> <p>I&rsquo;m going to talk about two important issues to set the stage for our discussion about what we might expect from policy in the near future.</p> <p>The first issue is the rise of digital technologies that obviate the need for local offices in countries around the world. Businesses can use digital tech to reach across borders and into markets without needing local employees, offices, or operations. This is where taxable physical presence and nexus shows up in policy concerns.</p> <p>In 2017, there was nearly&nbsp;<a href="https://unctad.org/en/pages/PressRelease.aspx?OriginalVersionID=505" rel="noopener noreferrer" target="_blank">$30 trillion</a>&nbsp;worth of e-commerce, the majority of that businesses selling to other businesses. The geography of internet users&nbsp;<a href="https://files.taxfoundation.org/20200610094652/Digital-Taxation-Around-the-World1.pdf#page=7">doesn&rsquo;t track</a>&nbsp;with the production locations of valuable computer software and platforms. Most of the value production occurs in North America, and the internet user base is skewed toward Southeast Asia. Policy responses to this include digital services taxes, virtual permanent establishment policies, and the OECD&rsquo;s Pillar 1 approach.</p> <p>The second issue is the rise of intangible assets&mdash;software, patents, and so on&mdash;as significant value drivers in the global economy. Intangible assets, by their nature, can be moved from one jurisdiction to another without the trouble that, say, uprooting and relocating a factory would create. In 2018, intangible assets made up&nbsp;<a href="https://www.aon.com/getmedia/60fbb49a-c7a5-4027-ba98-0553b29dc89f/Ponemon-Report-V24.aspx" rel="noopener noreferrer" target="_blank">80 percent</a>&nbsp;of the asset value of S&amp;P 500 companies.</p> <p>These intangibles are often shifted to lower-tax jurisdictions. This motivates a discussion of minimum taxation like the U.S. GILTI, and the OECD&rsquo;s Pillar 2 GloBE proposal.</p> <p>With those two baseline issues, physical presence and the rise of intangible assets, I&rsquo;ll give a few examples of policy responses and discuss the economic implications.</p> <p>The more and more that businesses can reach their clients virtually, the less likely there will be local permanent establishments for foreign countries to tax.</p> <p>In short, this has led to two major policy directions:</p> <ol> <li><a href="https://taxfoundation.org/digital-tax-europe-2020/">Digital services taxes</a></li> <li>New corporate income tax rules</li> </ol> <p>Behind these policy directions is a key division in the digital tax debate.</p> <p>Do you change the rules just for a few digital companies or should you try to make broad changes that affect other companies that aren&rsquo;t necessarily digital but have digitalized business models?</p> <p>The digital services tax takes the narrower approach. It is a tax on gross revenues of certain, defined, digital services.</p> <p>The French digital services tax has a 3 percent rate and applies to revenues connected to provision of a digital interface or advertising services based on users&rsquo; data. It only applies to businesses with more than &euro;750 million in global revenues and &euro;25 million in France. This model is being replicated in dozens of countries across the world.</p> <p>The problem with this approach to taxation is twofold.</p> <p>First, gross revenue taxation cannot be a proxy for&nbsp;<a href="https://taxfoundation.org/tax-basics/corporate-income-tax-cit/" id="anchor71997">corporate income tax</a>ation. Revenue taxes are regressive. If you have a 6 percent profit margin, the digital services tax is a 50 percent profits tax. If you have a 3 percent profit margin on your digital activities in France, the 3 percent digital services tax taxes all of that away, essentially a 100 percent profits tax. If you are running losses in France, you still have to pay the digital services tax. Just for context, the French corporate income tax rate is about 32 percent.</p> <p><a href="https://src.bna.com/F9D" rel="noopener noreferrer" target="_blank">Some countries claim</a>&nbsp;that digital companies are under-taxed and see the digital services tax as a solution. However,&nbsp;<a href="http://ftp.zew.de/pub/zew-docs/gutachten/Digital_Tax_Index_2018.pdf" rel="noopener noreferrer" target="_blank">the evidence</a>&nbsp;those claims are based on doesn&rsquo;t actually support the conclusion that digital companies are under-taxed. Rather, it shows that countries have tax preferences for the digital firms in the form of&nbsp;<a href="https://taxfoundation.org/tax-basics/patent-box/" id="anchor73698">patent box</a>es and research and development subsidies. The problem these countries have is where the companies are taxed, and they have chosen to change the rules unilaterally using a discriminatory and punitive tax.</p> <p>If the digital services tax is, in theory, paid in lieu of corporate income tax, it is a horrible proxy because it is a gross revenues tax.</p> <p>Second, these are targeted, narrow policies.</p> <p>Tax policy should not be designed on an industry-by-industry basis or with special rules for big vs. small players. Yet, these policies do exactly that. They identify specific digital activities or business models, separate large from small businesses, and tax them in a regressive manner with what looks like a protectionist intent.</p> <p>That protectionism comes out pretty clearly when you have the tax policy leaders in the UK, France, Italy, and Spain&nbsp;<a href="https://www.allisonchristians.com/blog/finmins-reply-mnuchin-digital-tax" rel="noopener noreferrer" target="_blank">suggesting to the U.S. Treasury Secretary</a>&nbsp;that digital taxation is connected to the &ldquo;free access&rdquo; that digital companies have to the European market. The digital services tax essentially works like a tariff.</p> <p>Another approach to solving the no local physical presence challenge has been to change definitions of permanent establishment. If instead of only taxing a business if it has employees or operations in your country, you could write rules to tax a business based on virtual presence.</p> <p>Basically, if a company has lots of contracts in your country or lots of sales in your country through digital means, these new rules would treat that business as having a virtual permanent establishment. Countries such as Slovakia, Israel, India, and Nigeria have looked at this sort of approach.</p> <p>And that is one of the areas the OECD is working on in&nbsp;<a href="https://taxfoundation.org/oecd-unified-approach-pillar-1/">Pillar 1</a>&nbsp;with a goal of redefining taxable nexus based on a new approach. The OECD approach in Pillar 1 would change where companies pay taxes, but only large, highly profitable companies, and only companies in certain sectors, namely automated digital services and consumer-facing businesses.</p> <p>In recent weeks we have learned that some countries want to start with just the automated digital services part of that approach. Essentially, we&rsquo;re back to the problems with the digital services tax: a narrow policy designed for just certain large businesses and only certain types of activities.</p> <p>And that narrowness comes into conflict with countries that want a broader approach to changing international rules. The United States has advocated for that broader approach, notwithstanding the&nbsp;<a href="https://taxnews.ey.com/news/2019-2131-sec-mnuchin-tells-oecd-us-has-serious-concerns-over-pillar-1" rel="noopener noreferrer" target="_blank">Pillar 1 safe harbor proposal</a>, and has been met with calls focused more narrowly on digital companies.</p> <p>That covers the first issue &ndash; the rise of digital technologies that undermine the need for local offices in countries around the world.</p> <p>The second issue is the rise of intangible assets&mdash;software, patents, and so on&mdash; as significant value drivers in the global economy. Dozens of countries across the world have adopted&nbsp;<a href="https://taxfoundation.org/patent-box-regimes-europe-2019/">patent boxes</a>&nbsp;or similar incentives to attract those assets. In many cases the patent boxes give a 50 percent or greater discount off the corporate tax rate.</p> <p>Many&nbsp;<a href="https://taxfoundation.org/how-patent-boxes-impact-business-decisions/">recent policy changes</a>&nbsp;require the research and development activities associated with that software to occur in the same jurisdiction for the business to benefit from the corporate rate discount. The lower level of taxation still occurs and can distort where patents are owned and where research and development activities occur.</p> <p>So, what are countries looking at to tax the shifting nature of intangible income?</p> <p>They&rsquo;re looking at the U.S. model. The U.S. now has a minimum tax on foreign intangible income&mdash;we call it GILTI for short&mdash;and it was adopted in 2017 as part of tax reform. Other countries are interested in having a similar policy agreed to at the global level. This is where&nbsp;<a href="https://taxfoundation.org/oecd-work-program-beps-analysis/">Pillar 2</a>&nbsp;of the OECD approach comes in.</p> <p>It&rsquo;s worth mentioning here that the OECD has estimated the combined effect of Pillar 1 and Pillar 2 to be a net tax increase of&nbsp;<a href="https://taxfoundation.org/summary-of-the-oecd-impact-assessment-on-pillar-1-and-pillar-2/">$100 billion</a>. There are challenges with that estimate, not least of which is that it relies on data recorded before lots of policy changes, including U.S. tax reform. So that number has a wide error band and could be much less of a meaningful revenue raiser and more likely a meaningful compliance and coordination headache.</p> <p>What&rsquo;s at stake with all of these competing proposals? For one, the potential for a&nbsp;<a href="https://taxfoundation.org/us-digital-tax-talks/">global tax and trade war.</a>&nbsp;The digital services taxes are likely to spark that war because of their narrow, discriminatory approach. The multilateral discussions at the OECD are meant to achieve a common approach rather than erecting new tax and trade barriers.</p> <p>However, even in the multilateral discussion at the OECD another risk is a shift in international tax policy from broad rules and principles to narrow rules that lead to new distortions in multinational activities.</p> <p>Over the last several years, there have been lots of new developments in digital tax.</p> <p><a href="https://files.taxfoundation.org/20200702091343/TF_DigitalTimeline-rev.png"><img alt="oecd digital tax project" src="https://files.taxfoundation.org/20200702091343/TF_DigitalTimeline-rev.png" /></a></p> <p>There have been both unilateral and multilateral elements over the years.</p> <p>Action on the policy front is clearly accelerating, but policymakers should examine these policies against sound principles for tax management.</p> <p>If international tax policy becomes unilateral and reactionary, it will very likely become unstable, less transparent, more distortionary, and even more complex than what we have right now, and this would become a drag on global growth right at a time when the economy is incredibly weak.</p> None Digital economy, digital tax, source based tax, Transfer Pricing, digital taxation, e-commerce, OECD, pillar 1, pillar 2, pillar one, pillar two, transfer pricing documentation, leveraging technology, Transfer Pricing software, https://taxfoundation.org/oecd-digital-tax-project-developments/

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="46724" _msttexthash="296075">ÉCONOMIE NUMÉRIQUE</p> <h3 _msthash="46725" _msttexthash="2424773">Taxes numériques : une fausse solution pour un vrai problème </h3> <p _msthash="46726" _msttexthash="157911702">Les vraies solutions à l’évasion fiscale et à la fiscalité avantageuse dont bénéficient les supergroupes numériques ne peuvent être qu’internationales et structurelles, actualisant les pratiques de la fiscalité internationale devenues obsolètes. Ils ne peuvent pas être une simple solution rapide. Les électeurs l’exigent, la pérennité de nos modèles économiques l’exige.</p> <p _msthash="46727" _msttexthash="307437">Par Nicola Bressan</p> <p _msthash="46728" _msttexthash="172484">26 janvier 2021</p> <p>    </p> <p><img alt="" id="1569920115" src="./material-2023-07-12trans_files/photo-1585562125287-d748f3097a8f-4c9be245-b4fa98d3-960w.jpg"/></p> <p _msthash="46729" _msttexthash="21804445">« Nous devons parler d’impôts. C’est tout: impôts, impôts, impôts. Tout le reste n’est que conneries à mon avis. »</p> <p> </p> <p _msthash="46730" _msttexthash="509112929">C’est par ces mots que l’historien néerlandais Rutger Bregman, lors de la réunion mondiale des utilisateurs de jets privés et des amateurs de caviar qu’est le Sommet économique mondial de Davos, a abordé l’un des défis les plus urgents auxquels les décideurs politiques d’aujourd’hui doivent faire face : l’évasion fiscale. Érodant l’ampleur des ressources publiques, portant atteinte à la confiance du public dans la démocratie et le système et provoquant des tensions entre les pays, le phénomène est récemment devenu d’une importance politique et politique cruciale. Mais qu’est-ce que l’évitement fiscal signifie exactement?</p> <p> </p> <p _msthash="46731" _msttexthash="3494452">Selon la définition de l’OCDE : </p> <p> </p> <p _msthash="46732" _msttexthash="115598938">« Terme difficile à définir, mais généralement utilisé pour décrire l’arrangement des affaires d’un contribuable qui vise à réduire son obligation fiscale et qui, bien que ce montage puisse être strictement légal, est généralement en contradiction avec l’intention de la loi qu’il est censé suivre. » </p> <p> </p> <p _msthash="46733" _msttexthash="750224124">Comme cette formulation l’indique dès le départ, l’évasion fiscale est en effet un concept dont les frontières sont assez floues, tant pour les experts que - plus encore - pour le grand public. Souvent confondue avec l’évasion fiscale plus immédiatement compréhensible, la confusion entourant ce qu’est pratiquement l’évasion fiscale est omniprésente dans le débat public. Comme la plupart des choses relatives à la politique, la nuance est essentielle: dans le spectre entre une pratique d’optimisation fiscale parfaitement acceptable (comme, par exemple, l’utilisation de crédits d’impôt pour la recherche et le développement ou l’énergie verte) et l’évasion fiscale (déclaration délibérément erronée des recettes), les mesures d’évasion fiscale se placent dans la zone grise du milieu.</p> <p> </p> <p _msthash="46734" _msttexthash="4181983">Un problème qui ne cesse de s’aggraver</p> <p> </p> <p _msthash="46735" _msttexthash="1007978426">À toutes fins pratiques, le terme évasion fiscale fait référence à la multitude de mécanismes mis en place par les groupes multinationaux afin de transférer leurs bénéfices des juridictions à fiscalité élevée vers les juridictions où le taux d’imposition est plus faible. Des schémas comptables sophistiqués aux noms créatifs – le tristement célèbre « Double Irish with a Dutch Sandwich » et le « Single Malt » se démarquent définitivement – aux failles plus simples permettant des transactions artificiellement gonflées entre filiales d’un même groupe, les différents outils utilisés sont complexes et les détailler dépasserait largement le cadre de cet article. Ce qu’il est intéressant de noter, c’est comment ces pratiques ont évolué au fil des ans, tant sur le plan de la portée que de l’attention du public, passant d’une question exotique connue seulement des planificateurs fiscaux les plus audacieux à une question qui est à l’avant-plan, à droite et au centre du programme politique.</p> <p> </p> <p><img alt="" id="1081179746" src="./material-2023-07-12trans_files/bressan1-960w.JPG"/></p> <p _msthash="46736" _msttexthash="89670516">Si l’on considère un bloc relativement cohérent de pays tels que l’UE, il est facile de voir comment les taux d’imposition des sociétés peuvent différer énormément, ce qui rend l’incitation à l’évasion fiscale plus que tangible. Source: Commission européenne. </p> <p> </p> <p _msthash="46737" _msttexthash="631414693">Bien qu’il ne soit pas nouveau – le premier rapport de l’OCDE sur le sujet remonte à 1978 – l’évasion fiscale mondiale des entreprises s’est transformée en un trou annuel de 500 à 600 milliards USD dans les budgets publics (Crivelli, de Mooij et Keen, 2015 ; Cobham et Janský, 2018), de 1 % à 1,3 % du PIB mondial. Si l’on prend des estimations par pays, l’évolution est stupéfiante : la perte de revenus pour le gouvernement français, par exemple, est passée de moins de 1 milliard d’euros en 2000 à 13 milliards en 2008, et a dépassé le plafond de 30 milliards à partir de 2013 (Vicard, 2019). Cette croissance exponentielle s’explique aisément par la prise en compte de deux phénomènes de notre génération : l’accélération de l’interdépendance économique et la digitalisation de nos économies. </p> <p> </p> <p _msthash="46738" _msttexthash="738647">Défis juridiques structurels</p> <p> </p> <p _msthash="46739" _msttexthash="401081304">Si le premier est explicite, le second ne l’est pas. Parmi les défis multiformes que la numérisation apporte à nos modèles de production, à nos démocraties et à notre vie quotidienne, il y a celui de la fiscalité. La définition de ce qu’est une fiscalité équitable, ainsi que son application, sont des questions auxquelles notre monde connecté et dépendant d’Internet rend d’autant plus difficile de répondre. Les cadres traditionnels de détermination des entités imposables et de leurs montants imposables – qui remontent au début du 20e siècle – ne sont en fait guère applicables à la production moderne de valeur ajoutée et de bénéfices. </p> <p _msthash="46740" _msttexthash="374717369">L’un des concepts les plus fondamentaux de nos juridictions fiscales, l’idée d’un « établissement stable », est par exemple largement inapplicable à l’économie numérique: si généralement, les droits d’imposition sont calculés à partir des bénéfices collectés à partir d’une présence fixe sur un territoire donné, le modèle commercial de la plupart des conglomérats technologiques et numériques peut générer de grandes quantités de revenus avec peu ou pas de présence physique réelle dans un pays. Définir un « lien », une présence imposable à l’intérieur d’un pays, devient donc beaucoup plus compliqué. </p> <p> </p> <p _msthash="46741" _msttexthash="790684570">Deuxièmement, la nature immatérielle des biens et services vendus rend difficile la définition de la création de valeur, et plus important encore, le lien entre la création de valeur et les régimes fiscaux. Comme l’ont dit Olbert et Spengel (2017), en prenant l’utilisation des données utilisateur comme bien commercialisable comme exemple, si « le concept de données en tant que contributeur à la création de valeur est établi, la question de savoir comment attribuer de la valeur à la production, au stockage et à l’utilisation des données est toujours sans réponse ». De manière plus terre-à-terre : si un utilisateur brésilien, en partageant volontairement ses données, crée de la valeur pour une plateforme américaine, ne faut-il pas en tenir compte dans le calcul de l’impôt dû ? En ce sens, le principe habituel des transactions de pleine concurrence et les modèles actuels de prix de transfert utilisés pour répartir les bénéfices imposables au sein des chaînes de valeur ne permettent pas de saisir et de taxer de manière appropriée les nouveaux moyens numérisés de produire de la valeur ajoutée.</p> <p> </p> <p _msthash="46742" _msttexthash="1255390305">Comme le montrent ces exemples, le phénomène de l’évasion fiscale est considérablement exacerbé par l’économie numérique. Bien qu’elles soient cruciales, elles ne sont en aucun cas les seules causes qui contribuent à faire de la numérisation un facteur d’aggravation: les abus d’exonérations de TVA, la difficulté de « caractérisation des revenus » (de nombreuses transactions de commerce électronique peuvent, par exemple, être qualifiées de redevances), la forte dépendance à l’égard des subventions aux coûts de R&amp;D et les critères avantageux d’amortissement spécifiques aux modèles commerciaux numériques figurent également sur la liste. Cet écart est un élément sur lequel les entreprises du secteur ne manquent pas de capitaliser : si en moyenne, les PME en Europe sont imposées à un taux implicite d’impôt sur les sociétés de 23%, les plus grandes entreprises du secteur numérique ne paient qu’un taux effectif d’impôt sur les sociétés de 9% (PwC et ZEW, 2018). Au-delà des préoccupations éthiques et de l’absence d’évasion fiscale gouvernementale, la concurrence déloyale est un aspect qui ne doit pas être négligé.</p> <p> </p> <p _msthash="46743" _msttexthash="3312153">L’échec relatif des initiatives politiques internationales</p> <p> </p> <p _msthash="46744" _msttexthash="1253092399">La prise de conscience croissante de cette injustice s’est traduite, lentement mais sûrement, par un intérêt politique croissant pour la question. Tout d’abord, d’un point de vue international. L’initiative internationale la plus pertinente pour s’attaquer à ce problème est, sans aucun doute, le document de l’OCDE « Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices » (BEPS) 2013 et son Plan d’action qui en découle, finalisé en 2015. Avec la coopération de 135 pays sur le projet (bien qu’à un degré variable de participation), et environ 85 pays - représentant plus de 90% du PIB mondial - ayant signé l’instrument multilatéral sur le BEPS, le projet est largement considéré comme une entreprise de soft law réussie, essentielle pour établir une référence mondiale concrète et mettre le sujet au premier plan de la coopération internationale. Sa plus grande réalisation est sans doute d’avoir établi des définitions universellement reconnues des règles des sociétés étrangères contrôlées, du statut d’établissement stable et de l’alignement des critères de prix de transfert sur la création de valeur.</p> <p> </p> <p _msthash="46745" _msttexthash="345303621">Pourtant, le processus étant largement consensuel et ayant pour objectif explicite d’être suffisamment souple et pratique pour être mis en œuvre rapidement dans des juridictions et des régimes fiscaux très différents, on ne peut pas imaginer qu’il s’agisse d’un cadre holistique et global. En fait, cette première initiative véritablement mondiale sur la question doit être considérée comme le fondement sur lequel s’appuyer davantage pour lutter contre l’évasion fiscale et la réduire, plutôt que comme « la destination finale de la réforme du droit fiscal international » (Reuner et Xu, 2019). </p> <p> </p> <p _msthash="46746" _msttexthash="553954154">Les initiatives récentes contenues dans ce que l’on appelle généralement le « BEPS 2.0 » sont plus directement pertinentes et plus percutantes pour le thème de la taxation numérique. Composés de deux piliers, ils visent à résoudre à la racine les défis spécifiques de la numérisation de l’économie que nous avons abordés précédemment: d’une part, la résolution des problèmes territoriaux et liés au nexus qui affligent les droits de taxation des services numériques, et d’autre part l’établissement d’un taux minimum mondial d’imposition des sociétés ainsi que d’une taxe sur les paiements érodant la base d’imposition.</p> <p> </p> <p _msthash="46747" _msttexthash="586041521">Ces deux domaines de développement ont le potentiel de perturber considérablement les paradigmes de longue date dans les processus fiscaux, ainsi que d’avoir un impact de facto sur le niveau de souveraineté des juridictions dans l’établissement de leurs taux effectifs d’imposition des sociétés. Selon l’endroit où l’impôt minimum est fixé, par exemple, certaines juridictions à faible imposition telles que la Hongrie ou l’Irlande pourraient voir les entreprises résidant légalement sur leur territoire être imposées au-dessus du seuil fixé par leurs propres législateurs. Cela serait dû au fait que la société mère serait directement imposée sur son territoire de résidence au cas où les bénéfices de ses filiales étrangères seraient réputés avoir été imposés en dessous du taux minimum fixé par l’OCDE.</p> <p> </p> <p _msthash="46748" _msttexthash="1397796062">De même, la difficulté technique et la grande sensibilité des enjeux liés au choix des moyens appropriés d’allocation des bénéfices imposables en fonction du lieu de consommation des services numériques plutôt que du lieu d’implantation des établissements stables caractérisent la mise en place de nouvelles règles de répartition des bénéfices adaptées à l’économie numérique. C’est pour ces raisons que les négociations sur les lignes directrices à adopter globalement ont été semées de contrastes politiques et d’intérêts particuliers, qui ont ralenti les négociations jusqu’à un arrêt brutal : initialement censée être achevée « avant la fin de 2020 » (G20, 2019), l’initiative est encore loin d’avoir atteint une phase finale, le secrétaire américain au Trésor Steven Mnuchin ayant annoncé le 17 juin 2020 que les pourparlers étaient « dans une impasse ». Alors que la plupart des responsables soutiennent officiellement que l’option mondiale par l’intermédiaire de l’OCDE est la préférée, de plus en plus de juridictions – comme nous le verrons – se tournent vers des solutions unilatérales.</p> <p> </p> <p _msthash="46749" _msttexthash="2107443">La prolifération des taxes sur les services numériques</p> <p> </p> <p _msthash="46750" _msttexthash="516518964">Ces solutions provisoires ont été principalement centrées autour d’une typologie : les taxes sur les services numériques (TSN). Calculées sur les recettes plutôt que sur les bénéfices, ces mesures contournent l’un des problèmes les plus cruciaux de l’évasion fiscale: comme les recettes sont généralement plus difficiles à sous-déclarer sans tomber dans le champ de l’évasion fiscale flagrante, les prélèvements basés sur le chiffre d’affaires brut avant TVA parviendraient à capter une part plus élevée de la valeur réelle créée dans une juridiction donnée. Cela n’est toutefois que partiellement applicable à l’économie numérique. Au-delà de cette question, les complexités et les lacunes de ces solutions sont importantes. </p> <p _msthash="46751" _msttexthash="6876337">16 pays ont déjà mis en œuvre de telles taxes basées sur les recettes ou ont annoncé leur intention de le faire.</p> <p> </p> <p _msthash="46752" _msttexthash="1414361494">La convergence politique dans ce domaine, bien qu’elle ne soit pas absolue, a été perceptible : c’est en effet la « Taxe GAFA » 2019 de la France (GAFA étant l’acronyme de Google, Amazon, Facebook et Apple, qui devrait déjà nous donner un indice des cibles visées par l’initiative) qui a été le fer de lance de la vague mondiale d’adoption des taxes sur les services numériques. Bien qu’elle ne soit pas le premier pays à avoir adopté une mesure fiscale spécifique visant à remédier aux déséquilibres dans l’imposition des grands groupes numériques - par exemple, l’Italie avait adopté (mais n’avait jamais mis en œuvre) une taxe sur les transactions numériques en 2017 et l’Inde impose une taxe de péréquation aux fournisseurs de services non-résidents depuis 2016 - la France et sa fiscalité ont joué un rôle incontestable dans l’établissement d’un modèle et d’une référence pour ce que l’on appellerait aujourd’hui une Premièrement, en poussant les juridictions à accepter les TSN comme outil de choix pour lutter contre ces disparités et, deuxièmement, en imposant nombre de ses mécanismes en tant que référence politique consensuelle commune pré-OCDE en la matière.</p> <p> </p> <p><img alt="" id="1140786498" src="./material-2023-07-12trans_files/bressan2-960w.JPG"/></p> <p _msthash="46753" _msttexthash="203450260">Bien qu’elles ne soient pas entièrement convergentes, nous pouvons constater que la majorité des juridictions ayant mis en œuvre ou ayant déclaré avoir l’intention de mettre en œuvre une TSN ont opté pour un taux oscillant autour de 3%. Les similitudes ne s’arrêtent pas là : elles concernent également les seuils applicables et, dans une moindre mesure, l’absence de clauses d’extinction et la définition des services imposables.</p> <p> </p> <p _msthash="46754" _msttexthash="518088311">Une analyse de la mesure de division, qui depuis son adoption par le Parlement français est devenue l’étincelle d’un différend commercial transatlantique, est nécessaire pour comprendre ses implications concrètes, d’autant plus qu’il est tout à fait possible de prendre l’exemple français comme étude de cas pertinente pour la raison d’être et le raisonnement justifiant des taxes sur les services numériques. Tout d’abord, en ce qui concerne les types de services auxquels il s’adresse: des « interfaces » numériques permettant aux utilisateurs d’entrer en contact les uns avec les autres dans le but de vendre des biens et des services et des services de publicité ciblée mobilisant les données des utilisateurs. </p> <p> </p> <p _msthash="46755" _msttexthash="205848760">Cette délimitation des services imposables relevant de l’assiette imposable de la taxe est plus que pertinente, car elle exclut directement certaines entreprises numériques (ou grandes entreprises multinationales qui s’approvisionnent numériquement en une part importante mais non majoritaire de leurs revenus) dont les modèles économiques ne tournent pas autour de ces deux services: parmi ceux-ci, par exemple, l’informatique en nuage, fourniture directe de contenus immatériels, publicités non ciblées.</p> <p> </p> <p _msthash="46756" _msttexthash="622417146">Des entreprises comme Spotify ou Netflix, par exemple, dont les modèles économiques n’ont pas d’élément d’intermédiation et dépendent principalement des abonnements pour leurs revenus, ne sont pas tenues de payer la taxe. En outre, elle supprime certaines parties des entreprises commerciales des entreprises mêmes visées par la taxe elle-même: en fait, Apple et Amazon ont un sous-ensemble important de leurs revenus qui ne répondent pas aux critères ci-dessus, soit parce qu’ils sont des sources de revenus hors ligne (les ventes de matériel d’Apple en sont un exemple), soit parce qu’ils ne reposent ni sur une publicité ciblée ni sur l’intermédiation (les services d’informatique en nuage d’Amazon, par exemple).</p> <p> </p> <p _msthash="46757" _msttexthash="550604977">Deuxièmement, afin d’établir quelles entreprises entrent dans le champ d’application de la TSN, les critères sont doubles et tous deux fondés sur le chiffre d’affaires annuel des services susmentionnés: la société doit dépasser 750 millions d’euros de revenus mondiaux de services ciblés et 25 millions d’euros de revenus de services ciblés en France. L’objectif évident étant ici de limiter la taxe aux multinationales de taille significative, en partie parce qu’elles sont responsables de la plus grande part de l’évasion fiscale érodant les impôts français, en partie pour compenser les effets de réseau et les rendements d’échelle dont elles bénéficient par rapport à leurs concurrents plus petits sur un marché typiquement oligopolistique.</p> <p> </p> <p _msthash="46758" _msttexthash="990238171">Potentiellement source de distorsion, on peut faire valoir que cette limitation aux entreprises au-delà d’un seuil arbitraire conduit à un traitement différencié, directement contraire au principe de neutralité fiscale. Une critique similaire rencontrée est celle qui dénonce le caractère arbitraire du seuil choisi, que beaucoup ont interprété comme étant délibérément fixé si haut – plutôt que selon une logique juridique ou économique – afin de soustraire les entreprises européennes et françaises aux critères imposables, mais respectant formellement les principes de non-discrimination de l’OMC, Règles de l’OCDE et de l’UE. Selon les estimations gouvernementales et tierces, le nombre de sociétés imposables varierait de 30 à 40, dont la seule société entièrement française serait Criteo. Ce qui semble clair, c’est que la charge apparente de cette taxe serait supportée principalement par les entreprises basées aux États-Unis, qui, dans cette dernière de ces estimations, comprennent jusqu’à 17 des 26 sociétés répertoriées.</p> <p> </p> <p _msthash="46759" _msttexthash="10323079">L’inefficacité des taxes sur les services numériques : l’étude de cas Google</p> <p> </p> <p _msthash="46760" _msttexthash="1313220831">Enfin, les moyens de calcul de l’impôt lui-même: même si l’on néglige délibérément les effets de distorsion largement documentés de l’impôt fondé sur les recettes, l’efficacité limitée de ces mesures est évidente. Le taux choisi de 3% sur les revenus - bien que plus élevé que la plupart des autres impôts sur les recettes brutes (aux États-Unis par exemple, 7 États ont des impôts sur les recettes brutes sur l’ensemble des transactions, avec des taux légaux allant de 0,02% au Tennessee à un maximum de 1,95% au Delaware) pour compenser une base d’imposition plus petite - mentionné par les services ci-dessus n’est en aucun cas suffisant pour compenser l’écart que l’évasion fiscale apporte à la table. Même un regard superficiel sur les recettes générées par la taxe – au cours de l’exercice 2019, le gouvernement français n’a collecté que 350 millions d’euros de la taxe – permettrait de clarifier une telle affirmation. Pourtant, fournir un exemple concret ici aiderait à mieux visualiser l’effet minimal de la taxe sur la rentabilité des entreprises. </p> <p><img alt="" id="1898123810" src="./material-2023-07-12trans_files/bressan3-960w.JPG"/></p> <p _msthash="46761" _msttexthash="367397602">Comme nous pouvons le voir à partir de l’estimation ci-dessus, en se basant sur les parts de marché, les facteurs de croissance réalistes et les revenus mondiaux déclarés par Alphabet Inc. pour l’exercice 2019, il est possible d’estimer le chiffre d’affaires 2019 de Google France à environ 3708,5 millions d’euros, soit 7 fois plus que le montant que nous pouvons présumer de manière fiable que Google a effectivement déclaré aux autorités françaises. Sa répartition serait la suivante, avec seulement environ 68,7% de ses activités (Youtube et les recettes publicitaires de Google) relevant du champ d’application de la taxe sur les services numériques.</p> <p><img alt="" id="1168537956" src="./material-2023-07-12trans_files/Bressan4-89c8b3ac-960w.JPG"/></p> <p _msthash="46762" _msttexthash="88911875">Remarque : les calculs pour les « gains de couverture », les « autres paris » et les « revenus non publicitaires de Google &amp; Youtube (hors Cloud) sont estimés en maintenant constante la proportion globale des revenus. Source : calculs du rapport annuel 2019, du chiffre d’affaires déclaré 2018 en France, du web analytics, des rapports sectoriels et benchmarks.</p> <p> </p> <p _msthash="46763" _msttexthash="1334259446">Plus important encore, l’impact réel de l’heure d’été n’aiderait vraiment que marginalement à rendre le taux d’imposition réel de Google plus équitable et plus proche du taux d’imposition des sociétés de 31% en France. En calculant le montant de l’impôt sur les sociétés effectivement payé sur les bénéfices imposables théoriques, le résultat est un taux d’imposition effectif estimé à 2,26%. Le montant total des recettes publicitaires perçues par Alphabet étant de 2472,1 millions d’euros, le montant de la TSN potentiellement dû est de 74,16 millions d’euros, ce qui n’est en aucun cas suffisant pour compenser l’écart avec l’impôt sur les sociétés qui, sur la base de notre estimation antérieure, devrait être payé en France en premier lieu : le taux d’imposition effectif, considérant que la TSN est déductible de l’impôt sur les sociétés, serait en fait de 8,16%. Ironiquement, Google France serait artificiellement déficitaire pour l’année, le montant de la taxe d’été due étant supérieur aux recettes nettes déclarées jusqu’à présent. </p> <p><img alt="" id="1342804437" src="./material-2023-07-12trans_files/bressan5-960w.JPG"/></p> <p _msthash="46764" _msttexthash="468082888">En outre, ce scénario extrême ne s’appliquerait que dans le cas où la totalité des revenus provenant des utilisateurs français serait déclarée par Google comme étant originaire de France. Un cas qui, étant donné que la taxe due sera calculée sur la base des rapports annuels de TVA soumis aux autorités françaises, est hautement improbable. En fait, sans réformes plus structurelles des régimes fiscaux, les outils applicables caractérisant les revenus et reliant les sources de revenus numériques à une juridiction resteraient largement insuffisants pour déterminer légalement l’impôt dû. Et inutile de dire qu’il est peu probable que Google commence volontairement à déclarer la totalité de ses revenus dans une juridiction de 31% de l’IRS.</p> <p> </p> <p _msthash="46765" _msttexthash="297827140">De manière plus réaliste en fait, l’impact réel de la taxe ressemblerait davantage à celui de la deuxième colonne, avec un montant constant de recettes françaises déclarées. L’inefficacité de la taxe est ici encore plus évidente : loin d’une solution de deus ex machina, l’impact fiscal net de la TSN est de 7,3 millions d’euros pour une filiale que l’on peut raisonnablement estimer à 3708,6 millions d’euros de chiffre d’affaires par an.</p> <p> </p> <p _msthash="46766" _msttexthash="4045080">Taxes sur les services numériques : une solution insuffisante à tous les niveaux</p> <p> </p> <p _msthash="46767" _msttexthash="826265596">Bien que cet aperçu rapide ne soit en aucun cas exhaustif, il suffit d’avoir un aperçu des raisons pour lesquelles les initiatives unilatérales visant à résoudre le problème de l’évasion fiscale ne sont pas à la hauteur. Les questions commencent par le point d’applicabilité : des effets de distorsion de l’imposition fondée sur le revenu brut à l’incompatibilité avec les principes de fiscalité internationale établis de longue date, jusqu’au ciblage apparemment injuste des entreprises étrangères et aux contrastes plausibles avec la réglementation sur la protection de la vie privée. Elles se terminent par des préoccupations d’efficacité et d’efficience. Parmi les autres préoccupations qui entachent la viabilité de ces taxes, nous pouvons noter le faible montant des recettes nettes, les coûts économiques imprévus importants, allant des coûts répercutés de la taxe aux coûts de mise en conformité et aux incitations faussées, et enfin les efforts importants de mise en œuvre qui pèsent sur les administrations publiques. </p> <p> </p> <p _msthash="46768" _msttexthash="273595608">Au mieux, ces initiatives sont un catalyseur pour les négociations internationales, un moyen de faire preuve de souplesse et une monnaie d’échange à la table des négociations internationales. À en juger par la rapidité des négociations actuelles de l’OCDE, ce point de vue pourrait être qualifié d’optimiste. Au pire, les Français et les autres TSN sont tenus d’être principalement un outil politique de distraction et de gain à court terme, plutôt que la solution qu’ils sont souvent décrits comme étant.</p> <p> </p> <p _msthash="46769" _msttexthash="713239865">Les vraies solutions à l’évasion fiscale et à la fiscalité avantageuse dont bénéficient les supergroupes numériques ne peuvent être qu’internationales et structurelles, actualisant les pratiques de la fiscalité internationale devenues obsolètes. Ils ne peuvent pas être une simple solution rapide. Les électeurs l’exigent, la pérennité de nos modèles économiques l’exige. Les pays récalcitrants, ainsi que les groupes mêmes visés par ces mesures insuffisantes, doivent le comprendre: ils doivent parler d’impôts. Refuser de s’asseoir à la table et étouffer les progrès vers le consensus ne suffira plus, alors que les décideurs politiques et les citoyens commencent à intensifier la pression en faveur du changement. Le coût de la multiplication de mesures sous-optimales telles que la Taxe GAFA risque d’être énorme pour l’ensemble des parties prenantes.</p> <p> </p> <p _msthash="46770" _msttexthash="33327125">Le monde mérite mieux. La réforme structurelle est plus urgente que jamais. Notre foi dans le système en dépend. Comme le dirait Bregman lui-même : « Tout le reste n’est que conneries ».</p> <p> </p> <p> </p> <p _msthash="46771" _msttexthash="160238">BIBLIOGRAPHIE</p> <p><br/><font _msthash="46772" _mstmutation="1" _msttexthash="20616011"> Alphabet Inc. ; 2020 ; « Résultats du quatrième trimestre et de l’exercice 2019 d’Alphabet Inc. » ; Alphabet Inc.</font></p> <p _msthash="46773" _msttexthash="8480329">Alstadsæter et al. ; 2015 ; ' Conception de boîtes à brevets, localisation des brevets et R&amp;D locale' ; Commission européenne </p> <p _msthash="46774" _msttexthash="1510730">Article L64 du Livre des Procédures Fiscales (2008)</p> <p><font _msthash="46775" _mstmutation="1" _msttexthash="49653071">Attac France ; 2019 ; ‘La “taxe GAFA”, une fausse solution à l’évasion fiscale’ ; Attac France ; <a _mstmutation="1" href="https://france.attac.org/nos-publications/notes-et-rapports/article/la-taxe-gafa-une-fausse-solution-a-l-evasion-fiscale" target="_blank">https://france.attac.org/nos-publications/notes-et-rapports/article/la-taxe-gafa-une-fausse-solution-a-l-evasion-fiscale</a></font> </p> <p _msthash="46776" _msttexthash="21790041">Avi-Yonah, R. S. &amp; Xu, H. ; 2019 ; « Évaluation de l’érosion de la base d’imposition et du transfert de bénéfices »; Revue de droit Erasmus</p> <p _msthash="46777" _msttexthash="11746436">Bacache-Beauvallet, M. ; 2018 ; « Concurrence fiscale, coordination fiscale et commerce électronique »; Revue de théorie économique publique </p> <p><font _msthash="46778" _mstmutation="1" _msttexthash="31603650">Becker, J. et Englisch, J. ; 2018 ; « Taxe européenne sur les services numériques: une proposition populiste et imparfaite »; Kluwer International Tax Blog, <a _istranslated="1" _mstmutation="1" href="http://kluwertaxblog.com/2018/03/16/eu-digital-services-tax-populistflawed-proposal/" target="_blank">http://kluwertaxblog.com/2018/03/16/eu-digital-services-tax-populistflawed-proposal/</a></font> </p> <p _msthash="46779" _msttexthash="12122500">Beer, S. et al. ; 2018 ; 'International Corporate Tax Avoidance: A Review of the Channels, Effect Sizes, and Blind Spots' ; Fonds monétaire international </p> <p _msthash="46780" _msttexthash="49341175">Oiseau &amp; Oiseau ; 2020 ; ' Taxe sur les services numériques , Vue d’ensemble de l’état d’avancement de la mise en œuvre par les États membres de l’UE '; Oiseau &amp; Oiseau</p> <p _msthash="46781" _msttexthash="22911707">Blanluet, G. ; 2015 ; ‘L’entreprise et la jurisprudence fiscale du Conseil constitutionnel’ ; French Constitutional Council </p> <p _msthash="46782" _msttexthash="11506612">Bloch, F. et Demange, G. ; 2018 ; « Fiscalité et protection de la vie privée sur les plateformes Internet »; Revue de théorie économique publique</p> <p _msthash="46783" _msttexthash="13190736">Bourreau, M. et coll. ; 2018 ; « Imposition d’une plateforme de monopole numérique »; Revue de théorie économique publique</p> <p><font _msthash="46784" _mstmutation="1" _msttexthash="28652403">Bradshaw, T. ; 2020 ; « Le Royaume-Uni vise à lever 500 millions de livres sterling par an grâce à la taxe sur les services numériques » ; Financial Times ; consulté le 16 août 2020 ; <a _istranslated="1" _mstmutation="1" href="https://www.ft.com/content/a2ccbba8-5f0e-11ea-b0ab-339c2307bcd4" target="_blank">https://www.ft.com/content/a2ccbba8-5f0e-11ea-b0ab-339c2307bcd4</a></font> </p> <p _msthash="46785" _msttexthash="4567849">Brauner, Y. ; 2014 ; « BEPS: une évaluation intermédiaire »; Revue mondiale de fiscalité</p> <p _msthash="46786" _msttexthash="29936816">Brauner, Y. et Baez, C. ; 2015; « Retenues à la source au service de l’action 1 du projet BEPS: relever les défis fiscaux de l’économie numérique »; IBFD</p> <p><font _msthash="46787" _mstmutation="1" _msttexthash="50806171">Brossas ; V. ; 2020 ; ‘Les parts de marché 2020 des moteurs de recherche en France et dans le Monde !’ ; Le PTI Digital ; <a _mstmutation="1" href="https://www.leptidigital.fr/webmarketing/seo/parts-marche-moteurs-recherche-france-monde-11049/#Parts-de-marche-des-moteurs-de-recherche-en-France-en-2019" <p>DIGITAL ECONOMY</p> <h3>Digital Taxes: A Fake Solution For A Real Problem&nbsp;</h3> <p>Real solutions to the tax avoidance and advantageous taxation digital supergroups enjoy can only be international and structural, updating practices of international taxation that have now become obsolete. They cannot be a mere quick fix. Voters demand it, the sustainability of our economic models requires it.</p> <p>By Nicola Bressan</p> <p>January 26, 2021</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;</p> <p><img alt="" id="1569920115" src="https://lirp.cdn-website.com/34a95d4d/dms3rep/multi/opt/photo-1585562125287-d748f3097a8f-4c9be245-b4fa98d3-960w.jpg" /></p> <p>&ldquo;We&rsquo;ve got to be talking about taxes. That&rsquo;s it: taxes, taxes, taxes. All the rest is bullshit in my opinion.&rdquo;</p> <p>&nbsp;</p> <p>It is with these words that the Dutch historian Rutger Bregman, at the worldwide reunion of private jet users and caviar aficionados that is Davos&rsquo; World Economic Summit, addressed one of the most pressing challenges today&rsquo;s policymakers have to face: tax avoidance. Eroding the depth of public resources, damaging the public&rsquo;s faith in democracy and the system and causing tension between countries, the phenomenon has recently grown into one of crucial political and policy importance. But what does tax avoidance exactly mean?</p> <p>&nbsp;</p> <p>Using the OECD&rsquo;s definition:&nbsp;</p> <p>&nbsp;</p> <p>&lsquo;A term that is difficult to define but which is generally used to describe the arrangement of a taxpayer&#39;s affairs that is intended to reduce his tax liability and that although the arrangement could be strictly legal it is usually in contradiction with the intent of the law it purports to follow.&rsquo;.&nbsp;</p> <p>&nbsp;</p> <p>As this phrasing points to from the get-go, tax avoidance is indeed a concept whose boundaries are quite blurry, both for experts and - even more so - for the general public. Oft-mistaken with the more immediately comprehendible tax evasion, the confusion surrounding what tax avoidance practically consists of is omnipresent in public debate. Like most things relating to policy, nuance is key: in the spectrum between a perfectly acceptable tax optimisation practice (such as, for example, the use of tax credits for research and development or green energy) and tax evasion (deliberate misreporting of revenue), tax avoidance measures place themselves in the grey middle area.</p> <p>&nbsp;</p> <p>An ever-growing problem</p> <p>&nbsp;</p> <p>For all practical intents and purposes, the term tax avoidance refers to the multitude of mechanisms put in place by multinational groups so as to move their profits from high-tax jurisdictions to jurisdictions with a lower imposition rate. From sophisticated accounting schemes with creative names &ndash; the infamous &ldquo;Double Irish with a Dutch Sandwich&rdquo; and the &ldquo;Single Malt&rdquo; definitely stand out &ndash; to simpler loopholes allowing for artificially inflated transactions between subsidiaries of the same group, the various tools employed are complex and detailing them would go far beyond the scope of this article. What is interesting to note is how these practices have evolved over the years both in terms of scope and public attention, from an exotic matter familiar only to the most daring of tax planners, to an issue that is front, right and centre in the policy agenda.</p> <p>&nbsp;</p> <p><img alt="" id="1081179746" src="https://lirp.cdn-website.com/34a95d4d/dms3rep/multi/opt/bressan1-960w.JPG" /></p> <p>Taking a relatively cohesive bloc of countries such as the EU, it is easy to see how corporate tax rates can differ wildly, making the incentive for tax avoidance more than tangible. Source: European Commission.&nbsp;</p> <p>&nbsp;</p> <p>While by no means new &ndash; the first OECD report on the matter goes as far back as 1978 &ndash; worldwide corporate tax avoidance has grown into a 500 to 600 billion USD yearly hole in public budgets (Crivelli, de Mooij, and Keen 2015; Cobham and Jansk&yacute; 2018), 1% to 1.3% of global GDP. Taking country-specific estimates, the evolution is staggering: the loss in revenue for the French government, for example, went from less than 1 billion EUR in year 2000, to 13 billion in 2008, and past the cap of 30 billion starting from 2013 (Vicard, 2019). This exponential growth can be easily explained by taking into account two phenomena of our generation: the acceleration of economic interdependence and the digitalisation of our economies.&nbsp;</p> <p>&nbsp;</p> <p>Structural legal challenges</p> <p>&nbsp;</p> <p>If the former is self-explanatory, the latter isn&rsquo;t. Among the multi-faceted challenges digitisation brings to our production models, democracies and daily lives, there is that of taxation. The definition of what fair taxation is, as well as its enforcement, are matters that our connected and internet-reliant world makes all the harder to answer. Traditional frameworks to determine taxable entities and their imposable amounts &ndash; which stem all the way back to the early 20th century &ndash; are in fact hardly applicable to the modern production of added value and profits.&nbsp;</p> <p>One of the most basic of concepts in our tax jurisdictions, the idea of a &lsquo;permanent establishment&rsquo;, is for instance largely inapplicable to the digital economy: if generally, taxing rights are computed from the profit collected from a fixed presence within a given territory, the business model of most tech and digitally-oriented conglomerates can generate great amounts of revenue with little to no actual physical presence in a country. Defining a &lsquo;nexus&rsquo;, a taxable presence within a country, therefore becomes far more complicated.&nbsp;</p> <p>&nbsp;</p> <p>Secondly, the intangible nature of the goods and services sold makes it so that defining value creation, and even more importantly linking value creation to tax regimes, is challenging. As Olbert and Spengel (2017) put it, taking the usage of user data as a marketable good as an example, if &lsquo;the concept of data as a contributor to value creation is established, the question of how to attribute value to the generation, storage and use of data is still unanswered&rsquo;. In a more down-to-earth way: if a Brazilian user, by willingly sharing his data, creates value for an American platform, shouldn&rsquo;t that be taken into account in the calculation of owed tax? In this sense therefore, the usual principle of arms-length transactions and the current transfer-pricing models used to allocate taxable profits within value chains fall short of effectively capturing and appropriately taxing the new, digitalised ways to produce added value.</p> <p>&nbsp;</p> <p>As these examples show, the phenomenon of tax avoidance is vastly exacerbated by the digital economy. While crucial, they are by no means the only causes contributing to making digitisation a factor of aggravation: abuses of VAT exemptions, the hardship in &lsquo;characterisation of income&rsquo; (many e-commerce transactions may, for instance, be classified as royalties), the heavy reliance on R&amp;D cost subsidies and the advantageous criteria for depreciation specific to digital business models also figure on the list. This discrepancy is one companies in the sector do not fail to capitalise on: if on average, SMEs in Europe are taxed at an implicit corporate tax rate of 23%, the largest companies of the digital sector only pay an effective corporate tax rate of 9% (PwC and ZEW, 2018).&nbsp; Beyond the ethical concerns and the missing governmental revenue tax avoidance brings forth, the disloyal competition is an aspect that should not be overlooked.</p> <p>&nbsp;</p> <p>The relative failure of international policy initiatives</p> <p>&nbsp;</p> <p>The growing awareness of this injustice has, slowly but surely, translated itself into a growing policy interest to the matter. Firstly, from an international point of view. The most relevant international initiative tackling the issue is, undoubtedly, the OECD&rsquo;s &lsquo;Addressing Base Erosion and Profit Shifting&rsquo; (BEPS) 2013 document and its ensuing Action Plan, finalised in 2015. With the cooperation of 135 countries on the project (albeit to a varying degree of involvement), and around 85 countries -representing more than 90% of world GDP - having signed the Multilateral Instrument on BEPS, the project is widely seen as a successful soft law endeavour, instrumental in setting a concrete worldwide benchmark, and bringing the topic to the forefront of international cooperation. Its biggest achievement is, arguably, having established universally recognised definitions of Controlled Foreign Company rules, Permanent Establishment status and alignment of transfer pricing criteria to value creation.</p> <p>&nbsp;</p> <p>Yet, the process being largely consensus based and having the explicit aim of being flexible and practical enough to be implemented rapidly in vastly different jurisdictions and tax regimes, one cannot imagine it to be a holistic, all-solving framework. In fact, this first truly global initiative on the matter is to be seen as the groundwork upon which to build further so as to tackle and bring down tax avoidance, rather than &lsquo;the final destination of international tax law reform&rsquo; (Reuner and Xu, 2019).&nbsp;</p> <p>&nbsp;</p> <p>More directly relevant and impactful to the topic of digital taxation are the recent initiatives contained in what has generally been dubbed &lsquo;BEPS 2.0&rsquo;. Consisting of two pillars, they aim to solve at the root the specific challenges of the digitalization of the economy that we have addressed earlier: on the one hand, the solving of the territorial and nexus-related issues that plague digital services taxation rights, and on the other the establishment of a minimum global corporate tax rate as well as of a tax on base-eroding payments.</p> <p>&nbsp;</p> <p>Both of these areas of development have the potential to significantly disrupt long-standing paradigms in taxation processes, as well as de facto impacting on the level of sovereignty jurisdictions have in setting their effective corporate tax rates. Depending on where the minimum tax is set, for instance, some low-tax jurisdictions such as Hungary or Ireland might see companies legally resident within their territory being taxed above the threshold set by their own legislators. This would be due to the parent company being directly taxed in its territory of residence in case its foreign subsidiaries&rsquo; profits were deemed to have been taxed below the OECD-set minimum rate.</p> <p>&nbsp;</p> <p>Similarly, the technical difficulty and high sensitivity of the stakes linked to choosing the proper means of allocating taxable profits on the basis of where digital services are consumed rather than where permanent establishments are located characterise the setting of new, digital economy-tailored, profit allocation rules. It is for these reasons that the negotiations on the guidelines to be adopted globally have been fraught with political contrasts and vested interests, which have slowed down the negotiations to a screeching halt: initially meant to be completed &lsquo;before the end of 2020&rsquo; (G20, 2019), the initiative is still far from having reached a final stage, with the US Treasury secretary Steven Mnuchin having announced on June 17, 2020 that the talks had &lsquo;reached an impasse&rsquo; . While most officials maintain officially that the global option through the OECD is the preferred one, more and more jurisdictions &ndash; as we will see &ndash; are turning towards unilateral solutions.</p> <p>&nbsp;</p> <p>The proliferation of digital services taxes</p> <p>&nbsp;</p> <p>These interim solutions have been mostly centred around one typology: digital services taxes (DSTs). Computed on revenues instead of profits, these measures circumvent one of the most crucial of issues plaguing tax avoidance: as revenues are generally harder to underreport without falling into the scope of blatant tax evasion, levies based on pre-VAT gross turnover would manage to capture a higher share of the actual value created in a given jurisdiction. This is, though, only partly applicable to the digital economy. Beyond this issue, the complexities and shortcomings of such solutions are significant.&nbsp;</p> <p>16 countries have either already implemented or announced to be planning to adopt such revenue-based taxes.</p> <p>&nbsp;</p> <p>The policy convergence in the field, while not absolute, has been noticeable: it is in fact France&rsquo;s 2019 &lsquo;Taxe GAFA&rsquo; (GAFA being an acronym for Google, Amazon, Facebook and Apple, which should already provide us with a hint of the aimed targets of the initiative) that has spearheaded the worldwide wave of adoption of digital services taxes. While not being the first country to have enacted a specific taxation measure addressing the imbalances in imposition of large digital groups - for example, Italy had adopted (but never implemented) a digital transaction tax in 2017, and India has been imposing an equalization levy on non-resident service providers ever since 2016 &ndash; France and its tax have had an incontestable role in establishing a model and a benchmark for what today would be called a fully-fledged DSTs. Firstly, in pushing jurisdictions into accepting DSTs as the tool of choice to tackle these disparities, and secondly in imposing many of its mechanisms as the common pre-OECD consensus policy reference on the matter.</p> <p>&nbsp;</p> <p><img alt="" id="1140786498" src="https://lirp.cdn-website.com/34a95d4d/dms3rep/multi/opt/bressan2-960w.JPG" /></p> <p>While not entirely convergent, we can see that the majority of jurisdictions having implemented or having declared to be planning to implement a DST have opted for a rate hovering around 3%. The similarities do not stop there: they also concern the applicable thresholds and, to a lesser extent, the absence of sunset clauses and the definition of imposable services.</p> <p>&nbsp;</p> <p>An analysis of the divisive measure, which ever since its adoption by the French Parliament has become the spark of a transatlantic trade dispute, is necessary so as to understand its concrete implications, especially as it is fully possible to take the French example as a relevant case study for the rationale and justifying reasoning behind Digital Services Taxes. Firstly, when it comes to the types of services it is aimed to: digital &lsquo;interfaces&rsquo; allowing users to enter in contact with each other with the goal of selling goods and services and targeted advertisement services mobilizing user data.&nbsp;</p> <p>&nbsp;</p> <p>This delimitation of the taxable services falling under the imposable base of the tax is more than relevant, as it excludes first-hand some digital companies (or big multinational companies who source a significant yet not majoritarian part of their income digitally) whose business models do not revolve around these two services: among these, for example, cloud computing, direct provision of intangible content, non-targeted advertisements.</p> <p>&nbsp;</p> <p>Companies like Spotify or Netflix, for example, whose business models do not have an intermediation element, and rely mainly on subscriptions for revenue, are not liable to pay the tax. Furthermore, it cuts out some parts of the business ventures of the very companies targeted by the tax itself: in fact Apple and Amazon have a large subset of their revenues which do not fall under the criteria above, either because they are offline sources of income (Apple&rsquo;s hardware sales being an example) or because they are neither based on targeted publicity nor on intermediation (Amazon&rsquo;s cloud computing services, for instance).</p> <p>&nbsp;</p> <p>Secondly, so as to establish which companies fall within the scope of the DST, the criteria are twofold and both based on the yearly revenue of the services mentioned above: the company has to exceed 750 million EUR of worldwide targeted services&rsquo; revenue, and 25 million EUR of targeted services&rsquo; revenue in France. The obvious goal being here to limit the tax to multinationals of significant size, partly because they are those responsible for the highest share of tax avoidance eroding French taxes, partly so as to compensate for the network effects and returns to scale they enjoy over their smaller competitors in a market that is characteristically oligopolistic.</p> <p>&nbsp;</p> <p>Potentially distortionary, it may be argued that this limitation to companies above an arbitrary threshold leads to differentiated treatment, directly contrary to the principle of tax neutrality. A similar criticism encountered is the one decrying the arbitrary nature of the threshold chosen, which many have interpreted as being deliberately set so high &ndash; rather than according to a legal or economic rationale - so as to carve out European and French companies from the imposable criteria, but being formally compliant with non-discrimination principles in WTO, OECD and EU rules. According to governmental and third-party estimates, the number of imposable companies would range from 30 to 40, out of which the only wholly French-owned company would be Criteo. What appears clear is that the face burden of this tax levied would be borne mostly by US-based companies, who in the latter of these estimates comprise as much as 17 companies of the 26 listed.</p> <p>&nbsp;</p> <p>The ineffectiveness of digital services taxes: the Google Case study</p> <p>&nbsp;</p> <p>Finally, the means of calculation of the tax itself: even when deliberately disregarding the widely documented distortionary effects of revenue-based taxation, the limited effectiveness of these measures are evident. The chosen rate of 3% on the revenues -while higher than most other gross receipt taxes (in the USA for instance, 7 states have gross receipts taxes on the totality of transactions, with statutory rates going from 0.02% in Tennessee to a maximum 1.95% in Delaware) to make up for a smaller tax base - mentioned by the services above is by no means enough to compensate for the discrepancy tax avoidance brings to the table. Even only a superficial look at the revenue created by the tax &ndash; in the fiscal year 2019, the French government has only collected 350 million EUR from the tax&ndash; would make such a statement clear. Yet, providing a concrete example here would help in better visualising the minimal effect of the tax on the profitability of the firms.&nbsp;</p> <p><img alt="" id="1898123810" src="https://lirp.cdn-website.com/34a95d4d/dms3rep/multi/opt/bressan3-960w.JPG" /></p> <p>As we can see from the estimate above, basing oneself off of market shares, realistic growth factors and the worldwide revenues reported by Alphabet Inc. for the fiscal year of 2019, it is possible to estimate Google France&rsquo;s 2019 revenue to be around when 3708.5 million EUR, 7 times higher than the amount that we can reliably presume Google to have actually reported to the French authorities. Its breakdown would be the following, with only around 68.7% of its activities (Youtube and Google&rsquo;s ad revenue) falling under the scope of the digital services tax.</p> <p><img alt="" id="1168537956" src="https://lirp.cdn-website.com/34a95d4d/dms3rep/multi/opt/Bressan4-89c8b3ac-960w.JPG" /></p> <p>Note: the calculations for &lsquo;Hedging gains&rsquo;, &lsquo;Other bets&rsquo; and &lsquo;Non-ad revenue from Google &amp; Youtube (excl. Cloud) are estimated by holding constant the global proportion of revenues. Source : calculations from 2019 yearly report, 2018 declared revenues in France, web analytics, industry reports and benchmarks.</p> <p>&nbsp;</p> <p>More importantly still, the actual impact of the DST would really only marginally help in making Google&rsquo;s actual imposition rate fairer and closer to France&rsquo;s 31% corporate tax rate. Computing the amount of corporate tax actually paid to the theoretical imposable profits, the result is of an estimated effective imposition rate of 2.26%. As the total amount of ad revenues Alphabet receives is of 2472.1 million EUR, the potentially due DST amount is of 74.16 million EUR, by no means enough to compensate the gap with the corporate tax that, basing ourselves off of our prior estimate, ought to be paid in France in the first place : the effective imposition rate, considering that the DST is deductible from corporate income tax, would in fact be of 8.16%. Ironically, Google France would be artificially in deficit for the year, the amount of due DST tax being higher that the net revenues declared so far.&nbsp;</p> <p><img alt="" id="1342804437" src="https://lirp.cdn-website.com/34a95d4d/dms3rep/multi/opt/bressan5-960w.JPG" /></p> <p>Furthermore, this extreme scenario would apply only in the case where the totality of revenues stemming from French users were to be declared by Google as having originated in France. A case that, considering that the due tax will be calculated based on the yearly VAT reports submitted to French authorities, is highly unlikely. Without more structural reforms of taxation regimes in fact, applicable tools characterization of income and linkage of digital revenue sources to one jurisdiction would remain largely insufficient to legally pin down owed tax. And needless to say, Google is unlikely to voluntarily start declaring the totality of its income in a 31% CIT jurisdiction.</p> <p>&nbsp;</p> <p>More realistically in fact, the actual impact of the tax would resemble more closely that of the second column, with a constant amount of reported French revenues. The ineffectiveness of the tax here is even clearer: far from a&nbsp;deus ex machina&nbsp;solution, the net fiscal impact of the DST is of 7.3 million EUR for a subsidiary we can realistically estimate to be earning 3708.6 million EUR a year in revenues.</p> <p>&nbsp;</p> <p>Digital services taxes: an insufficient solution across the board</p> <p>&nbsp;</p> <p>While this rapid overview is by no means exhaustive, it is sufficient to get a glimpse of why unilateral initiatives to solve tax avoidance fall short of the mark. The issues start from the point of applicability: from the distortionary effects of gross revenue-based taxation, to the incompatibility with long-established international taxation principles, all the way to the seemingly unfair targeting of foreign companies and the plausible contrasts with privacy regulation. They end with concerns of effectiveness and efficiency. Among the further concerns marring the viability of such taxes, we can note the minor amount of revenue netted, the extensive unintended economic costs, from pass-on costs of the tax to compliance costs and distorted incentives, and finally the significant implementation efforts burdening public administrations.&nbsp;</p> <p>&nbsp;</p> <p>At best, these initiatives are a catalyst for international talks, a means to flex policy muscles and a bargaining chip at the international negotiating table. Judging by the speed of current OECD negotiations, this view could be dubbed as optimistic. At worst, the French and other DSTs are bound to mainly be a political tool for distraction and short-term gain, rather than the solution they are often portrayed to be.</p> <p>&nbsp;</p> <p>Real solutions to the tax avoidance and advantageous taxation digital supergroups enjoy can only be international and structural, updating practices of international taxation that have now become obsolete. They cannot be a mere quick fix. Voters demand it, the sustainability of our economic models requires it. Recalcitrant countries, as well as the very groups targeted by these insufficient measures need to understand it: they have got to be talking about taxes. Refusing to sit at the table and stifling progress towards consensus will start not to be enough anymore, as policymakers and citizens start escalating pressure for change. The cost of the proliferation of sub-optimal measures such as the Taxe GAFA risks being massive for all stakeholders involved.</p> <p>&nbsp;</p> <p>The world deserves better. Structural reform is as urgent as ever. Our faith in the system depends on it. As Bregman himself would put it: &ldquo;All the rest is bullshit&rdquo;.</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>BIBLIOGRAPHY</p> <p><br /> Alphabet Inc. ; 2020 ; &lsquo;Alphabet Inc. Fourth Quarter and Fiscal Year 2019 results&rsquo; ;&nbsp;Alphabet Inc.</p> <p>Alstads&aelig;ter et al. ; 2015 ; &lsquo; Patent Boxes Design, Patents Location and Local R&amp;D&rsquo; ;&nbsp;European Commission&nbsp;</p> <p>Article L64 of the&nbsp;Livre des Proc&eacute;dures Fiscales&nbsp;(2008)</p> <p>Attac France ; 2019 ; &lsquo;La &ldquo;taxe GAFA&rdquo;, une fausse solution &agrave; l&rsquo;&eacute;vasion fiscale&rsquo; ;&nbsp;Attac France&nbsp;;&nbsp;<a href="https://france.attac.org/nos-publications/notes-et-rapports/article/la-taxe-gafa-une-fausse-solution-a-l-evasion-fiscale" target="_blank">https://france.attac.org/nos-publications/notes-et-rapports/article/la-taxe-gafa-une-fausse-solution-a-l-evasion-fiscale</a>&nbsp;</p> <p>Avi-Yonah, R. S. &amp; Xu, H. ; 2019 ; &lsquo;Evaluating BEPS&rsquo; ;&nbsp;Erasmus Law Review</p> <p>Bacache-Beauvallet, M. ; 2018 ; &lsquo;Tax competition, tax coordination, and e-commerce&rsquo; ;&nbsp;Journal of Public Economic Theory&nbsp;</p> <p>Becker, J. &amp; Englisch, J. ; 2018 ; &lsquo;EU Digital Services Tax: A Populist and Flawed Proposal&rsquo; ;&nbsp;Kluwer&nbsp;International Tax Blog,&nbsp;<a href="http://kluwertaxblog.com/2018/03/16/eu-digital-services-tax-populistflawed-proposal/" target="_blank">http://kluwertaxblog.com/2018/03/16/eu-digital-services-tax-populistflawed-proposal/</a>&nbsp;</p> <p>Beer, S. et al. ; 2018 ; &lsquo;International Corporate Tax Avoidance: A Review of the Channels, Effect Sizes, and Blind Spots&rsquo; ;&nbsp;International Monetary Fund&nbsp;</p> <p>Bird &amp; Bird ; 2020 ; &lsquo; Digital Services Tax , Overview of the progress of implementation by EU Member States &lsquo; ;&nbsp;Bird &amp; Bird</p> <p>Blanluet, G. ; 2015 ; &lsquo;L&rsquo;entreprise et la jurisprudence fiscale du Conseil constitutionnel&rsquo;&nbsp;; French Constitutional Council&nbsp;</p> <p>Bloch, F. and Demange, G. ; 2018 ; &lsquo;Taxation and privacy protection on Internet platforms&rsquo; ;&nbsp;Journal of Public Economic Theory</p> <p>Bourreau, M. et al. ; 2018 ; &lsquo;Taxation of a digital monopoly platform&rsquo; ;&nbsp;Journal of Public Economic Theory</p> <p>Bradshaw, T. ; 2020 ; &lsquo;UK aims to raise &pound;500m a year through digital services tax&rsquo; ;&nbsp;Financial Times&nbsp;; viewed on 16 August 2020 ;&nbsp;<a href="https://www.ft.com/content/a2ccbba8-5f0e-11ea-b0ab-339c2307bcd4" target="_blank">https://www.ft.com/content/a2ccbba8-5f0e-11ea-b0ab-339c2307bcd4</a>&nbsp;</p> <p>Brauner, Y. ; 2014 ; &lsquo;BEPS: An Interim Evaluation&rsquo;;&nbsp;World Tax Journal</p> <p>Brauner, Y. and Baez, C. ; 2015;&nbsp; &lsquo;Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy&rsquo;;&nbsp;IBFD</p> <p>Brossas ; V. ; 2020 ; &lsquo;Les parts de march&eacute; 2020 des moteurs de recherche en France et dans le Monde !&rsquo; ;&nbsp;Le PTI Digital&nbsp;;&nbsp;<a href="https://www.leptidigital.fr/webmarketing/seo/parts-marche-moteurs-recherche-france-monde-11049/#Parts-de-marche-des-moteurs-de-recherche-en-France-en-2019" target="_blank">https://www.leptidigital.fr/webmarketing/seo/parts-marche-moteurs-recherche-france-monde-11049/#Parts-de-marche-des-moteurs-de-recherche-en-France-en-2019</a>&nbsp;</p> <p>Brynjolfsson, E. and Kahin, L.M. ; 2000 ; &lsquo;Understanding the Digital Economy &ndash; Data, Tools, and Research&rsquo; ;&nbsp;MIT Press</p> <p>Canalys ; 2019 ; &lsquo;Canalys: Global cloud market up 37%, with channels creating new growth engine&rsquo; ;&nbsp;<a href="https://www.canalys.com/newsroom/global-cloud-marketQ32019#:~:text=The%20worldwide%20cloud%20infrastructure%20services,the%20next%20three%20players%20combined" target="_blank">https://www.canalys.com/newsroom/global-cloud-marketQ32019#:~:text=The%20worldwide%20cloud%20infrastructure%20services,the%20next%20three%20players%20combined</a>&nbsp;</p> <p>Chamberlain, A. and Fleenor, P. ; 2006 ; &lsquo;Tax Pyramiding: The Economic Consequences Of Gross Receipts Taxes&rsquo; ;&nbsp;Tax Foundation&nbsp;</p> <p>Cobham, A. and Jansky, P. ; 2017 ; &lsquo;Global distribution of revenue loss from tax avoidance&rsquo; ;&nbsp;United Nations University World Institute for Development Economics Research</p> <p>Cobham, A. and Jansky, P. ; 2018 ; &lsquo;Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results&rsquo; ;&nbsp;Journal of International Development</p> <p>Cockfield, A. ; 2002 ; &lsquo;The Law and Economics of Digital Taxation: Challenges to Traditional Tax Laws and Principles&rsquo; ;&nbsp;International Bureau of Fiscal Documentation&nbsp;</p> <p>Collier, R. et al ; 2018 ; &lsquo;Dissecting the EU&rsquo;s Recent Anti-Tax Avoidance Measures: Merits and Problems&rsquo; ;&nbsp;European Network for Economic and Fiscal Policy Research</p> <p>Commercial Court of Paris ; 2020 ; &lsquo;Google France&rsquo; ;&nbsp;InfoGreffe&nbsp;;&nbsp;<a href="https://www.infogreffe.com/entreprise-societe/443061841-google-france-750103B094270000.html" target="_blank">https://www.infogreffe.com/entreprise-societe/443061841-google-france-750103B094270000.html</a>&nbsp;</p> <p>Crivelli, E. et al. ; 2015 ; &lsquo;Base Erosion, Profit Shifting and Developing Countries&rsquo; ;&nbsp;International Monetary Fund</p> <p>De Crouy-Chanel, E. ; 2011 ; &lsquo;Le Conseil constitutionnel mobilise-t-il d&#39;autres principes constitutionnels que l&#39;&eacute;galit&eacute; en mati&egrave;re fiscale&rsquo;;&nbsp;French&nbsp;Constitutional Council&nbsp;;&nbsp;<a href="https://www.conseil-constitutionnel.fr/nouveaux-cahiers-du-conseil-constitutionnel/le-conseil-constitutionnel-mobilise-t-il-d-autres-principes-constitutionnels-que-l-egalite-en" target="_blank">https://www.conseil-constitutionnel.fr/nouveaux-cahiers-du-conseil-constitutionnel/le-conseil-constitutionnel-mobilise-t-il-d-autres-principes-constitutionnels-que-l-egalite-en</a></p> <p>Deloitte ; 2017 ; &lsquo;BEPS Actions&rsquo; ;&nbsp;Deloitte&nbsp;; viewed on 16 August 2020 ;&nbsp;<a href="https://www2.deloitte.com/global/en/pages/tax/articles/beps-actions.html" target="_blank">https://www2.deloitte.com/global/en/pages/tax/articles/beps-actions.html</a>&nbsp;</p> <p>Deloitte ; 2020 ; &lsquo;2020 global survey results on the OECD&rsquo;s Base Erosion and Profit Shifting (BEPS) initiative and the next wav</p> None Institute for internet & the just society, tax reform, new international tax system, inequity, domestic companies, MNEs, MNCs, domestic IT companies, digital services tax, IT, IT companies, failure international tax system, effective tax rate, tax reform interrnational tax reform, allocation of profits, intagible assets, obsolete tax system, new tax system, tax treaties, treaty shopping, https://www.internetjustsociety.org/digital-taxes-a-fake-solution-for-a-real-problem

tax administration business models basis for taxation, customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="46685" _msttexthash="153122515">La Kenya School of Revenue Administration (KESRA) est la première école de formation de l’Autorité fiscale du Kenya spécialisée dans l’administration fiscale et douanière, la politique fiscale et la gestion. L’École est l’un des quatre seuls Centres régionaux de formation (CRF) accrédités par l’Organisation mondiale des douanes (OMD) en Afrique.</p> <p>Kenya School of Revenue Administration (KESRA) is the Kenya Revenue Authority&rsquo;s premier training school specializing in Tax and Customs Administration, Fiscal Policy and Management. The School is one of the only four World Customs Organization (WCO) accredited Regional Training Centres (RTCs) in Africa.</p> None Kenya School of Revenue Administration, KESRA, tax administration, tax revenue services, tax collection, tax administrators, tax compliance, tax audit, https://www.kesra.ac.ke/kesra-academic-programs/certificate-in-tax-administration/

digital taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication high language proficiency None all <p _msthash="46647" _msttexthash="6306508"> L’impôt minimum mondial : de l’accord à la mise en œuvre </p> <p><font _msthash="46648" _mstmutation="1" _msttexthash="217453028">En octobre 2021, un accord historique à deux piliers a été conclu entre 137 pays du Cadre inclusif OCDE/G20 sur le BEPS. Le deuxième pilier introduit un impôt effectif minimum mondial pour les entreprises multinationales (TMG). Ce document, soutenu par le Programme fiscal mondial, donne un aperçu des règles de base GMT, examine la mise en œuvre par les pays, évalue les principales considérations politiques et fournit un cadre pour l’évaluation des options de mise en œuvre. Le document formule également des recommandations sur les étapes pratiques du processus de mise en œuvre. </font><br/>                             <br/>                         </p> <p>&nbsp;The Global Minimum Tax: From Agreement to Implementation&nbsp;</p> <p>In October 2021, a historic two-pillar agreement was reached among 137 countries of the OECD/G20 Inclusive Framework on BEPS. Pillar Two introduces a global minimum effective tax for MNEs (GMT). This paper, supported by The Global Tax Program, provides an overview of the core GMT rules, examines implementation by countries, evaluates the key policy considerations, and provides a framework for evaluation of the implementation options. The paper also makes recommendations on practical steps in the implementation process.&nbsp;&nbsp; &nbsp;<br /> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<br /> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</p> None world bank, e-commerce, e-platforms, domestic law, domestic tax laws, new legislation, new laws, Digital platforms, Digital technologies, digital services tax, digital services taxes, digital service tax, DST, DSTs, https://openknowledge.worldbank.org/handle/10986/36840

digital taxation domestic revenue mobilisation & external debt, exchange of information, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all <p> </p> <p> </p> <p>&nbsp;</p> <p>&nbsp;</p> None Capabuild, digital assets, VAT, blockchain, VAT on digital assets, digital currencies, bitcoin, indirect taxes, digital economy, digital services tax, international comparison, VAT on digital assets, Europe, India, Indonesia, private sector views, future tax policy, future of digital assets, https://www.youtube.com/watch?v=CjIw4nIy8NA

digital taxation accounting & taxation / concepts of taxation, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, indirect tax (vat gst & others), tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication high language proficiency None all <h2 _msthash="46553" _msttexthash="7682324">Documents de politique économique et financière de l’OCDE</h2> <p _msthash="46554" _msttexthash="102815635">Ces documents donnent un aperçu des travaux de l’OCDE sur un large éventail de thèmes liés aux politiques nationales et aux règles mondiales qui contribuent à façonner les marchés et la conduite des entreprises. Ils contribuent à aider le gouvernement, les entreprises et la société à concevoir et à mettre en œuvre des solutions stratégiques, fondées sur des données probantes et novatrices à divers défis et engagements.</p> <p><a _msthash="46555" _msttexthash="47151" href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#"> Plus</a></p> <p><strong _msthash="46556" _msttexthash="93132">Anglais</strong></p> <ul> <li _msthash="46557" _msttexthash="1397058"><a _istranslated="1" href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#">En savoir plus sur</a> <img _istranslated="1" _mstalt="142935" alt="arrow down" src="./material-2023-07-12trans_files/arrow-down.png"/>la liste déroulante Toggle</li> </ul> <ul> <li><a _msthash="46558" _msttexthash="231127" href="https://www.oecd-ilibrary.org/search?option1=acs_parents&amp;value1=content%2Fcollection%2Fbf84ff64-en&amp;option2=pub_contentStatus&amp;value2=status%2F50embargoDate&amp;option3=dcterms_type&amp;value3=subtype%2Fbook+OR+subtype%2Fissue+OR+subtype%2Fworkingpaper+OR+subtype%2Fpolicybrief&amp;sortField=prism_publicationDate&amp;sortDescending=false&amp;sortField=sortTitle&amp;sortDescending=false">Titres à venir</a></li> <li> </li> <li _msthash="46559" _msttexthash="383526">ISSN: 27912663 (en ligne)</li> <li> </li> <li><a _msthash="46560" _msttexthash="815425" href="https://doi.org/10.1787/bf84ff64-en">https://doi.org/10.1787/bf84ff64-en</a></li> </ul> <ul> <li> <p><a _msthash="46561" _msttexthash="471926" href="https://www.oecd-ilibrary.org/rss/content/collection/bf84ff64-en/latest?fmt=rss">Abonnez-vous au flux RSS</a></p> <a _msthash="46562" _msttexthash="471926" href="https://www.oecd-ilibrary.org/rss/content/collection/bf84ff64-en/latest?fmt=rss">Abonnez-vous au flux RSS</a></li> </ul> <h2 _msthash="46563" _msttexthash="685737">La blockchain à la frontière</h2> <h3 _msthash="46564" _msttexthash="4266886">Impacts et enjeux de la coopération transfrontalière et de la gouvernance mondiale</h3> <p _msthash="46565" _msttexthash="1091040691">La technologie Blockchain devrait stimuler la transformation numérique dans la façon dont les entreprises, les gouvernements et les sociétés interagissent dans les années à venir, y compris au niveau international. Ce document examine les utilisations actuelles et émergentes de la blockchain pour renforcer les liens économiques bénéfiques entre les pays, y compris dans la transparence du commerce et de la chaîne d’approvisionnement, les informations d’identification portables pour les personnes et les organisations, ainsi que le financement des entreprises et la formation de capital. Il explore également les principales préoccupations concernant l’impact de la blockchain sur les règles mondiales et les objectifs politiques multilatéraux, en particulier en ce qui concerne les impacts climatiques et les utilisations de financements illicites. Le document souligne la valeur d’une coopération internationale délibérée pour réaliser les applications transfrontalières bénéfiques de la technologie et relever les défis internationaux, et met en évidence les instruments et approches existants, et identifie les lacunes et les priorités, vers un environnement politique international plus cohérent et cohérent pour une innovation responsable dans la blockchain.</p> <p><a _msthash="46566" _msttexthash="61581" href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#"> Moins</a></p> <p><strong _msthash="46567" _msttexthash="93132">Anglais</strong></p> <ul> <li _msthash="46568" _msttexthash="1397058"><a _istranslated="1" href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#">En savoir plus sur</a> <img _istranslated="1" _mstalt="142935" alt="arrow down" src="./material-2023-07-12trans_files/arrow-down.png"/>la liste déroulante Toggle</li> </ul> <ul> <li _msthash="46569" _msttexthash="438685">Cliquez pour accéder :</li> <li> <p><a _msthash="46570" _msttexthash="867386" href="https://www.oecd-ilibrary.org/deliver/80e1f9bb-en.pdf?itemId=%2Fcontent%2Fpaper%2F80e1f9bb-en&amp;mimeType=pdf" target="_blank">Cliquez pour télécharger PDF - 1.37MB</a></p> <a _msthash="46571" _msttexthash="29562" href="https://www.oecd-ilibrary.org/deliver/80e1f9bb-en.pdf?itemId=%2Fcontent%2Fpaper%2F80e1f9bb-en&amp;mimeType=pdf" target="_blank">.PDF</a></li> </ul> <h2>OECD Business and Finance Policy Papers</h2> <p>These papers provide insights from OECD work on a broad range of themes relating to the domestic policies and global rules that help shape markets and business conduct. They contribute to helping government, business and society design and implement strategic, evidence-based and innovative solutions to diverse challenges and commitments.</p> <p><a href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#">&nbsp;More</a></p> <p><strong>English</strong></p> <ul> <li><a href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#">More On</a>&nbsp;<img alt="arrow down" src="https://www.oecd-ilibrary.org/images/instance/arrow-down.png" />Toggle Dropdown</li> </ul> <ul> <li><a href="https://www.oecd-ilibrary.org/search?option1=acs_parents&amp;value1=content%2Fcollection%2Fbf84ff64-en&amp;option2=pub_contentStatus&amp;value2=status%2F50embargoDate&amp;option3=dcterms_type&amp;value3=subtype%2Fbook+OR+subtype%2Fissue+OR+subtype%2Fworkingpaper+OR+subtype%2Fpolicybrief&amp;sortField=prism_publicationDate&amp;sortDescending=false&amp;sortField=sortTitle&amp;sortDescending=false">Forthcoming titles</a></li> <li>&nbsp;</li> <li>ISSN: 27912663 (online)</li> <li>&nbsp;</li> <li><a href="https://doi.org/10.1787/bf84ff64-en">https://doi.org/10.1787/bf84ff64-en</a></li> </ul> <ul> <li> <p><a href="https://www.oecd-ilibrary.org/rss/content/collection/bf84ff64-en/latest?fmt=rss">Subscribe to the RSS feed</a></p> <a href="https://www.oecd-ilibrary.org/rss/content/collection/bf84ff64-en/latest?fmt=rss">Subscribe to the RSS feed</a></li> </ul> <h2>Blockchain at the frontier</h2> <h3>Impacts and issues in cross-border co-operation and global governance</h3> <p>Blockchain technology is expected to drive digital transformation in the way businesses, governments and societies interact in the years ahead, including at an international level. This paper considers current and emerging uses of blockchain to strengthen beneficial economic ties between countries, including in trade and supply chain transparency, portable credentials for people and organisations, and business financing and capital formation. It also explores key concerns about blockchain&rsquo;s impact on global rules and multilateral policy objectives, particularly around climate impacts and uses for illicit finance. The paper underscores the value of deliberate international co-operation to realise the beneficial cross-border applications of the technology and address international challenges, and highlights existing instruments and approaches, and identifies gaps and priorities, towards a more consistent and coherent international policy environment for responsible blockchain innovation.</p> <p><a href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#">&nbsp;Less</a></p> <p><strong>English</strong></p> <ul> <li><a href="https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en#">More On</a>&nbsp;<img alt="arrow down" src="https://www.oecd-ilibrary.org/images/instance/arrow-down.png" />Toggle Dropdown</li> </ul> <ul> <li>Click to access:</li> <li> <p><a href="https://www.oecd-ilibrary.org/deliver/80e1f9bb-en.pdf?itemId=%2Fcontent%2Fpaper%2F80e1f9bb-en&amp;mimeType=pdf" target="_blank">Click to download PDF&nbsp;- 1.37MB</a></p> <a href="https://www.oecd-ilibrary.org/deliver/80e1f9bb-en.pdf?itemId=%2Fcontent%2Fpaper%2F80e1f9bb-en&amp;mimeType=pdf" target="_blank">PDF</a></li> </ul> None Blockchain, technology, trade, supply chain, transparency, digital transformation, OECD, climate impact, illicit finance, https://www.oecd-ilibrary.org/finance-and-investment/blockchain-at-the-frontier_80e1f9bb-en

digital taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all <p _msthash="46505" _msttexthash="1697293">Jeudi 5 novembre 2020 de <a _istranslated="1" href="javascript:void(0)">10h00 à 11h30</a> heure de Vienne (CET)<a _istranslated="1" href="javascript:void(0)"></a></p> <p _msthash="46506" _msttexthash="1018498">Introduction<br/> Hervé Joly, JVI Director</p> <p _msthash="46507" _msttexthash="15680639">Panélistes<br _istranslated="1"/> Prof. DDr. Gunter Mayr, Directeur général de la politique fiscale et du droit fiscal (Direction générale IV) au Ministère fédéral autrichien des finances</p> <p _msthash="46508" _msttexthash="8188323">Thomas Ecker, chef adjoint de l’unité TVA au ministère fédéral autrichien des finances</p> <p _msthash="46509" _msttexthash="13198640">Prof. Sabine Kirchmayr-Schliesselberger (Directrice de l’Institut de droit financier, Université de Vienne)</p> <p _msthash="46510" _msttexthash="78257023">Univ.-Prof. Dr. Daniela Hohenwarter-Mayr LL.M. (Professeur de droit fiscal, directeur adjoint de l’Institut de droit des affaires de l’Université de Vienne et professeur invité de droit fiscal international et européen à l’Université de Saint-Gall)</p> <p _msthash="46511" _msttexthash="267281105">La transformation numérique de l’économie façonne sans aucun doute l’avenir de la fiscalité. Alors que la numérisation stimule l’innovation, génère des gains d’efficacité et améliore les services, l’ampleur et la rapidité de ce changement présentent des défis ainsi que des opportunités. Les réformes actuellement discutées au niveau international représentent un changement structurel du système fiscal international actuel. Alors qu’un accord au niveau international reste vivement débattu, les gouvernements recherchent des solutions unilatérales.</p> <p _msthash="46512" _msttexthash="198270865">Quels sont les défis et les opportunités pour la fiscalité découlant de la numérisation de l’économie et du commerce électronique? Quelles sont les réponses politiques discutées en matière de fiscalité des entreprises et de TVA? Quel sera l’impact de ces mesures sur la répartition des recettes fiscales entre les pays, et en particulier entre les pays développés et les pays en développement? Quels sont les obstacles à une solution consensuelle ? Quelle est la position de l’Autriche?</p> <p _msthash="46513" _msttexthash="76096904">Le webinaire abordera ces questions en s’appuyant sur la riche expérience de fiscalistes et d’universitaires de renom. Ainsi, il visera à rendre transparents les arbitrages, les défis, ainsi que les solutions proposées concernant la taxation de l’économie numérique.</p> <p _msthash="46514" _msttexthash="3185910">Le webinaire sera animé par Barbara Dutzler, économiste principale (JVI)</p> <p>Thursday, November 5, 2020 at&nbsp;<a href="javascript:void(0)">10:00</a>-<a href="javascript:void(0)">11:30</a>&nbsp;Vienna time (CET)</p> <p>Introduction<br /> Herv&eacute; Joly, JVI Director</p> <p>Panelists<br /> Prof. DDr. Gunter Mayr, Director General Tax Policy and Tax Law (Directorate General IV) in the Austrian Federal Ministry of Finance</p> <p>Thomas Ecker, Deputy Head of the VAT Unit at the Austrian Federal Ministry of Finance</p> <p>Univ.-Prof. Dr. Sabine Kirchmayr-Schliesselberger (Head of the Institute of Finance Law, University of Vienna)</p> <p>Univ.-Prof. Dr. Daniela Hohenwarter-Mayr LL.M. (Professor for Tax Law, Deputy Head of the Institute for Business Law at the University of Vienna and Guest Professor for International and European Tax Law at the University of St. Gallen)</p> <p>The digital transformation of the economy without doubt shapes the future of taxation. While the digitalization spurs innovation, generates efficiencies, and improves services, the breadth and speed of this change introduces challenges as well as opportunities. The reforms currently discussed at international level represent a structural change to the current international tax system. As an agreement at international level remains hotly debated, governments are looking for unilateral solutions.</p> <p>What are the challenges and opportunities for taxations stemming from the digitalization of the economy and e-commerce? What policy responses are being discussed for corporate taxation and VAT? How will these measures impact the distribution of tax revenues between countries, and in particular between developed and developing countries? What are the hindrances to a consensus-driven solution? What is Austria&rsquo;s position?</p> <p>The webinar will discuss these questions by drawing on the rich experience of renowned tax practitioners and academics. Thereby, it will aim to make transparent the trade-offs, challenges, as well as proposed solutions concerning the taxation of the digital economy.</p> <p>The webinar will be moderated by Barbara Dutzler, Senior Economist (JVI)</p> None joint vienna institute, taxation in the digital economy, digital taxes, digital services tax, corporate tax, indirect taxes, VAT, Austria, source based taxes, https://vimeo.com/showcase/7570609/video/476177491

digital taxation taxation in the digital economy medium databandwith publication medium language proficiency None all <p _msthash="46463" _msttexthash="238535635">Un Internet à large bande accessible, fiable et abordable est le fondement de l’économie numérique et de l’inclusion numérique. L’amélioration de la pénétration de la large bande est associée à des avantages socioéconomiques substantiels, contribuant à accroître la productivité, facilitant l’échange d’information et améliorant la prestation de services dans l’ensemble de l’économie.</p> <p _msthash="46464" _msttexthash="226774847">Le secteur des TIC au Kenya est lourdement taxé. Les taxes à la consommation représentent 21 % du coût total des services mobiles, contre 14 % pour le reste de l’Afrique (GSMA 2020). Les droits d’accise sur les services mobiles ont représenté à eux seuls 2,2 % des recettes fiscales totales pour l’exercice 2020, contre 3,1 % pour le secteur au PIB. D’autres taxes telles que le WHT, la TVA et l’impôt sur le revenu des sociétés doivent encore être ajoutées.</p> <p _msthash="46465" _msttexthash="101989836">La numérisation de l’économie mondiale a amplifié le problème de l’évasion fiscale et de l’équité fiscale et a entraîné une augmentation des taxes numériques dans le monde entier, entraînant une augmentation des défis en matière de droit commercial. Le Kenya est l’un des pays qui a introduit une taxe sur les services numériques (DST).</p> <p _msthash="46466" _msttexthash="535950246">Cette note d’orientation montre qu’il existe une option alternative à l’heure d’été pour le Kenya. Le contexte entourant cette note d’orientation est un nouveau cadre fiscal mondial sans précédent qui a été adopté par l’OCDE en octobre 2021. Ce cadre résout le principal défi que de nombreuses TSN unilatérales ne peuvent pas relever : une répartition équitable des droits d’imposition afin que le pays d’origine ne soit plus le seul bénéficiaire de l’imposition des sociétés multinationales (EMN). Elle empêche également les entreprises multinationales d’éviter l’impôt sur les sociétés. Téléchargez la note d’orientation <a _istranslated="1" href="https://researchictsolutions.com/home/wp-content/uploads/2022/04/Kenya-policy-brief.pdf">ici</a>.</p> <p>Accessible, reliable and affordable broadband Internet is the foundation of the digital economy and digital inclusion. Improved broadband penetration is associated with substantial socioeconomic benefits, contributing to enhanced productivity, facilitating information exchange, and improving service delivery across the economy.</p> <p>The ICT sector in Kenya is taxed heavily. Consumer taxes represent 21% of the total cost of mobile services, compared to 14% for the rest of Africa (GSMA 2020). Mobile service excise duties alone contributed 2.2% of total tax revenue for the 2020 Financial year, compared to the sector&rsquo;s GDP contribution of 3.1%. Other taxes such as WHT, VAT and corporate income tax still need to be added in.</p> <p>The digitalisation of the global economy amplified the problem of tax avoidance and tax fairness and led to a rise in digital taxes around the world, leading to an increase in trade law challenges. Kenya is one of the countries that has introduced a Digital Service Tax (DST).</p> <p>This policy brief shows that there is an alternative option to a DST for Kenya. The context surrounding this policy brief is an unprecedented new global tax framework that was adopted by the OECD in October 2021. This framework solves the main challenge that many unilateral DST&rsquo;s cannot address: a fair allocation of taxing rights so that the home country is no longer the sole beneficiary of taxation of multinational companies (MNEs). It also prevents MNEs from avoiding corporate income tax. Download the Policy Brief&nbsp;<a href="https://researchictsolutions.com/home/wp-content/uploads/2022/04/Kenya-policy-brief.pdf">here</a>.</p> east africa Research ICT Solutions Ltd, customs, mobile, indirect taxes, private sector view, digital services tax, digital economy, allocation of taxing rights, excises, duties, MNCs, MNEs, MNC, MNE, https://researchictsolutions.com/home/taxation-for-the-digital-era-kenya/

digital taxation taxation in the digital economy low databandwith publication high language proficiency None all <h2 _msthash="46420" _msttexthash="95485">Aperçu</h2> <p _msthash="46421" _msttexthash="390945698">Un certain nombre d’entreprises ont renforcé leur présence sur les plateformes numériques où elles effectuent et concluent désormais régulièrement des transactions. En reconnaissance de ce changement, de nombreuses juridictions à travers le monde ont récemment adopté une législation fiscale visant à taxer l’économie numérique, et le Kenya n’a pas fait exception. En 2020, le Kenya a introduit deux types de taxes ciblant l’économie numérique, à savoir; Taxe sur les services numériques et taxe sur la valeur ajoutée sur l’offre du marché numérique. Cette brochure met en évidence la nature de ces taxes et la façon dont nous pouvons vous aider à améliorer la conformité.</p> <h2>Overview</h2> <p>A number of businesses have scaled up their presence in digital platforms where they now routinely conduct and conclude transactions. In recognition of this shift, many jurisdictions around the world have in the recent past enacted tax legislation aimed at taxing the digital economy, and Kenya has not been an exception. In 2020, Kenya introduced two types of taxes targeted at the digital economy, namely; Digital Service Tax and Value Added Tax on Digital Marketplace Supply. This brochure highlights the nature of these taxes and how we can support you in enhancing compliance.</p> None https://www.pwc.com/ke/en/publications/kenya-introduces-taxes-for-the-digital-economy.html

digital taxation taxation in the digital economy low databandwith publication medium language proficiency None all <p _msthash="46251" _msttexthash="196820">novembre 22, 2021</p> <p><img src="./material-2023-07-12trans_files/Asen-150x150.png"/></p> <p _msthash="46252" _msttexthash="107484">Elke Asen</p> <p> <img src="./material-2023-07-12trans_files/Bunn-150x150.png"/></p> <p _msthash="46253" _msttexthash="150865">Daniel Bunn</p> <p><a href="https://twitter.com/danieldbunn" rel="noopener noreferrer" target="_blank"><img _mstalt="180427" alt="Twitter Logo" src="./material-2023-07-12trans_files/twitter.svg"/></a></p> <p _msthash="46254" _msttexthash="542878843">Au cours des dernières années, des préoccupations ont été soulevées quant au fait que le système fiscal international existant ne saisissait pas correctement la numérisation de l’économie. En vertu des <a _istranslated="1" href="https://taxfoundation.org/tax-basics/international-tax-rules/" id="anchor83289">règles fiscales internationales</a>actuelles, les multinationales paient généralement <a _istranslated="1" href="https://taxfoundation.org/tax-basics/corporate-income-tax-cit/" id="anchor71997">l’impôt sur le revenu des sociétés</a> là où la production a lieu plutôt que là où se trouvent les consommateurs ou, en particulier pour le secteur numérique, les utilisateurs. Cependant, certains soutiennent que, grâce à l’économie numérique, les entreprises tirent (implicitement) des revenus d’utilisateurs à l’étranger mais, sans présence physique, ne sont pas assujetties à l’impôt sur le revenu des sociétés dans ce pays étranger.</p> <p _msthash="46255" _msttexthash="122477771">Pour répondre à ces préoccupations, l’Organisation de coopération et de développement économiques (OCDE) a mené des <a _istranslated="1" href="https://taxfoundation.org/base-erosion-profit-shifting-beps/">négociations avec plus de 130 pays</a> en vue d’adapter le régime fiscal international. La <a _istranslated="1" href="https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm" rel="noopener noreferrer" target="_blank">proposition actuelle</a> exigerait que certaines des plus grandes entreprises multinationales du monde paient une partie de leurs impôts sur le revenu là où se trouvent leurs consommateurs. La présente proposition est dénommée <a _istranslated="1" href="https://taxfoundation.org/global-tax-agreement/">pilier 1</a>.</p> <p _msthash="46256" _msttexthash="87009468">Le pilier 1 remplacerait certaines normes existantes pour taxer les multinationales et irait à l’encontre de certaines politiques que les pays ont mises en place pour taxer les entreprises numériques ces dernières années. La forme la plus courante est une taxe sur les services numériques (TSN) qui est une taxe sur certains flux de revenus bruts des grandes entreprises numériques.</p> <p _msthash="46257" _msttexthash="87094150">Étant donné que le pilier 1 est axé sur la modification du lieu d’imposition des bénéfices, y compris pour de nombreuses grandes entreprises numériques, les TSN devraient être abrogées dans le cadre d’un processus de transition qui devrait être achevé d’ici la fin de 2023.</p> <p _msthash="46258" _msttexthash="104119548">Le 21 octobre, une <a _istranslated="1" href="https://home.treasury.gov/news/press-releases/jy0419" rel="noopener noreferrer" target="_blank">déclaration commune</a> de l’Autriche, de la France, de l’Italie, de l’Espagne, du Royaume-Uni et des <a _istranslated="1" href="https://taxfoundation.org/us-international-tax-reform-proposals/">États-Unis</a> a présenté un plan visant à réduire les taxes sur les services numériques (TSN) et les menaces tarifaires de rétorsion une fois que les règles du pilier 1 seront mises en œuvre. Le 22 novembre, le Trésor américain <a _istranslated="1" href="https://home.treasury.gov/news/press-releases/jy0500" rel="noopener noreferrer" target="_blank">a annoncé</a> que la Turquie avait accepté les mêmes conditions.</p> <p _msthash="46259" _msttexthash="97563440">La déclaration commune décrivait une approche de crédit pour faire le pont entre la responsabilité de la TSN et la nouvelle obligation fiscale au titre du pilier 1 pour les entreprises qui pourraient avoir à payer les deux au cours de la période intermédiaire. Cela serait nécessaire pour la transition prévue avec une <a _istranslated="1" href="https://taxfoundation.org/tax-basics/double-taxation/" id="anchor71995">double imposition</a> minimale pour les entreprises qui seraient assujetties à la fois au pilier 1 et aux TSN actuelles.</p> <p _msthash="46260" _msttexthash="111066241">Cependant, ce ne sont pas les seuls pays qui pourraient être touchés par l’accord de l’OCDE. Environ la moitié des pays européens de l’OCDE ont annoncé, proposé ou mis en œuvre une TSN. Étant donné que ces taxes touchent principalement les entreprises américaines et sont donc perçues comme discriminatoires, les États-Unis avaient réagi aux politiques par des <a _istranslated="1" href="https://taxfoundation.org/us-trade-representative-ustr-digital-services-tax-investigations/">menaces tarifaires de rétorsion</a>.</p> <p><a href="./material-2023-07-12trans_files/Digital-tax-Europe-Digital-taxes-in-Europe-Digital-services-taxes-in-Europe-2021-Pillar-1-global-tax-agreement.png"><img _mstalt="6486870" alt="Digital tax Europe Digital taxes in Europe Digital services taxes in Europe 2021 Pillar 1 global tax agreement" src="./material-2023-07-12trans_files/Digital-tax-Europe-Digital-taxes-in-Europe-Digital-services-taxes-in-Europe-2021-Pillar-1-global-tax-agreement.png"/></a></p> <p _msthash="46261" _msttexthash="86444436">L’Autriche, la France, la Hongrie, l’Italie, la Pologne, le Portugal, l’Espagne, la Turquie et le Royaume-Uni ont mis en œuvre une TSN. La Belgique, la République tchèque et la Slovaquie ont publié des propositions visant à promulguer une TSN, et la Lettonie, la Norvège et la Slovénie ont officiellement annoncé ou manifesté leur intention de mettre en œuvre une telle taxe.</p> <p _msthash="46262" _msttexthash="326624181">Les TSN proposées et mises en œuvre diffèrent considérablement dans leur structure. Par exemple, alors que l’Autriche et la Hongrie ne taxent que les recettes provenant de la publicité en ligne, <a _istranslated="1" href="https://taxfoundation.org/tax-basics/tax-base/" id="anchor75146">l’assiette fiscale</a> de la France est beaucoup plus large, y compris les recettes provenant de la fourniture d’une interface numérique, de la publicité ciblée et de la transmission de données collectées sur les utilisateurs à des fins publicitaires. Les taux d’imposition vont de 1,5% en Pologne à 7,5% en Hongrie et en Turquie (bien que le taux d’imposition de la Hongrie soit temporairement réduit à 0%).</p> <p _msthash="46263" _msttexthash="468115284">Ces TSN ont généralement été considérées comme des mesures provisoires jusqu’à ce qu’un accord soit conclu au niveau de l’OCDE, et maintenant qu’un tel accord a été conclu, il sera important de surveiller la façon dont les pays modifient ou abrogent leurs TSN. En outre, l’Union européenne (UE) a l’intention de mettre en œuvre sa propre <a _istranslated="1" href="https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12836-A-fair-competitive-digital-economy-digital-levy" rel="noopener noreferrer" target="_blank">taxe numérique</a> à partir de 2023. Dans le même temps, l’Organisation des Nations Unies (ONU) a ajouté des dispositions spéciales pour les revenus provenant de services numériques automatisés au <a _istranslated="1" href="https://www.un.org/esa/ffd/publications/model-double-taxation-update-2017.html" rel="noopener noreferrer" target="_blank">Modèle de convention fiscale des Nations Unies</a> (voir <a _istranslated="1" href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2020-08/TAX%20TREATY%20PROVISION%20ON%20PAYMENTS%20FOR%20DIGITAL%20SERVICES.pdf" rel="noopener noreferrer" target="_blank">l’article 12B</a>), qui s’appliqueraient aux parties aux traités qui acceptent son inclusion.</p> <table> <caption _msthash="46264" _msttexthash="16647059">Annonce, proposition et mise en œuvre de taxes sur les services numériques dans les pays européens de l’OCDE</caption> <thead> <tr> <th _msthash="46265" _msttexthash="46475">Pays</th> <th _msthash="46266" _msttexthash="1593384">Taux d’imposition</th> <th _msthash="46267" _msttexthash="96317">Portée</th> <th _msthash="46268" _msttexthash="3246490">Seuil de chiffre d’affaires mondial</th> <th _msthash="46269" _msttexthash="582023">Seuil de revenu intérieur</th> <th _msthash="46270" _msttexthash="80873">Statut</th> </tr> </thead> <tbody> <tr> <td _msthash="46271" _msttexthash="162370">Autriche (AT) <td _msthash="46272" _msttexthash="8671">5% <td _msthash="46273" _msttexthash="341926">Publicité en ligne <td _msthash="46274" _msttexthash="3455244">750 millions d’euros (840 millions de dollars US) <td _msthash="46275" _msttexthash="3151356">25 millions d’euros (28 millions de dollars) <td _msthash="46276" _msttexthash="27697592"><strong _istranslated="1">Mise en œuvre (en</strong> vigueur à partir de janvier 2020); déclaration conjointe du 21 octobre 2021 selon laquelle l’abrogation de la TSN serait subordonnée à la mise en œuvre du pilier 1 </tr> <tr> <td _msthash="46277" _msttexthash="159705">Belgique (BE) <td _msthash="46278" _msttexthash="8489">3% <td _msthash="46279" _msttexthash="698919">Vente de données utilisateur <td _msthash="46280" _msttexthash="3352635">750 millions d’euros (840 millions de dollars) <td _msthash="46281" _msttexthash="3032809">5 millions d’euros (5,6 millions de dollars) <td _msthash="46282" _msttexthash="64544753"><strong _istranslated="1">Proposé</strong> (Une TSN a été introduite pour la première fois en janvier 2019 mais a été rejetée en mars 2019; une proposition de TSN ajustée a été réintroduite en juin 2020; cependant, le nouveau gouvernement, assermenté le 1er octobre 2020, a annoncé qu’il attendrait une solution mondiale) </tr> <tr> <td _msthash="46283" _msttexthash="481390">République tchèque (CZ) <td _msthash="46284" _msttexthash="8671">5% <td _msthash="46285" _msttexthash="31457855">· Publicité<br _istranslated="1"/> ciblée · Utilisation d’interfaces<br _istranslated="1"/> numériques multilatérales · Fourniture de données<br _istranslated="1"/> utilisateur (des seuils supplémentaires s’appliquent) <td _msthash="46286" _msttexthash="3352635">750 millions d’euros (840 millions de dollars) <td _msthash="46287" _msttexthash="2136095">100 millions de couronnes tchèques (4 millions de dollars) <td _msthash="46288" _msttexthash="22678253"><strong _istranslated="1">Proposé</strong> (Discussions retardées en raison de la pandémie de COVID-19; il y a une modification proposée qui réduit le taux d’imposition de 7 % à 5 %) </tr> <tr> <td _msthash="46289" _msttexthash="117806">France (FR) <td _msthash="46290" _msttexthash="8489">3% <td _msthash="46291" _msttexthash="10243233">· Mise à disposition d’une interface<br _istranslated="1"/> numérique · Services publicitaires basés sur les données des utilisateurs <td _msthash="46292" _msttexthash="3352635">750 millions d’euros (840 millions de dollars) <td _msthash="46293" _msttexthash="3151356">25 millions d’euros (28 millions de dollars) <td _msthash="46294" _msttexthash="34429551"><strong _istranslated="1">Mise en œuvre</strong> (applicable rétroactivement à compter du 1er janvier 2019); déclaration conjointe du 21 octobre 2021 selon laquelle l’abrogation de la TSN serait subordonnée à la mise en œuvre du pilier 1 </tr> <tr> <td _msthash="46295" _msttexthash="142168">Hongrie (HU) <td _msthash="46296" _msttexthash="20800">7.5% <td _msthash="46297" _msttexthash="460161">Revenus publicitaires <td _msthash="46298" _msttexthash="374946">100 millions HUF (344 000 $)) <td _msthash="46299" _msttexthash="19591">N/A <td _msthash="46300" _msttexthash="10888709"><strong _istranslated="1">Mise en œuvre </strong>(À titre de mesure temporaire, le taux de la taxe sur la publicité a été réduit à 0 %, en vigueur du 1er juillet 2019 au 31 décembre 2022) </tr> <tr> <td _msthash="46301" _msttexthash="119821">Italie (IT) <td _msthash="46302" _msttexthash="8489">3% <td _msthash="46303" _msttexthash="87090315">· Publicité sur une interface<br _istranslated="1"/> numérique · Interface numérique multilatérale qui permet aux utilisateurs d’acheter/vendre des biens et des services<br _istranslated="1"/> · Transmission des données utilisateur générées à partir de l’utilisation d’une interface numérique <td _msthash="46304" _msttexthash="3352635">750 millions d’euros (840 millions de dollars) <td _msthash="46305" _msttexthash="3267186">5,5 millions d’euros (6 millions de dollars) <td _msthash="46306" _msttexthash="27697592"><strong _istranslated="1">Mise en œuvre (en </strong>vigueur à partir de janvier 2020); déclaration conjointe du 21 octobre 2021 selon laquelle l’abrogation de la TSN serait subordonnée à la mise en œuvre du pilier 1 </tr> <tr> <td _msthash="46307" _msttexthash="167440">Lettonie (LV) <td _msthash="46308" _msttexthash="8489">3% <td _msthash="46309" _msttexthash="747201">– <td _msthash="46310" _msttexthash="747201">– <td _msthash="46311" _msttexthash="747201">– <td _msthash="46312" _msttexthash="26589706"><strong _istranslated="1">Annoncé/montre des intentions</strong> (Le gouvernement letton a commandé une étude pour déterminer l’augmentation des recettes fiscales en supposant que le pays prélève une TSN de 3 %) </tr> <tr> <td _msthash="46313" _msttexthash="161616">Norvège (NO) <td _msthash="46314" _msttexthash="747201">– <td _msthash="46315" _msttexthash="747201">– <td _msthash="46316" _msttexthash="747201">– <td _msthash="46317" _msttexthash="747201">– <td _msthash="46318" _msttexthash="56024527"><strong _istranslated="1">Annoncé/montre des intentions</strong> (la Norvège prévoyait d’introduire une mesure unilatérale en 2021 si l’OCDE ne parvenait pas à une solution consensuelle en 2020; aucune annonce depuis l’accord-cadre inclusif) </tr> <tr> <td _msthash="46319" _msttexthash="142597">Pologne (PL) <td _msthash="46320" _msttexthash="20254">1.5% <td _msthash="46321" _msttexthash="3655080">Service de médias audiovisuels et communication commerciale audiovisuelle <td _msthash="46322" _msttexthash="747201">– <td _msthash="46323" _msttexthash="747201">– <td _msthash="46324" _msttexthash="19470256"><strong _istranslated="1">Mise en œuvre </strong>(à compter de juillet 2020; il existe une proposition distincte visant à taxer les revenus publicitaires des radiodiffuseurs, des entreprises de technologie et des éditeurs) </tr> <tr> <td _msthash="46325" _msttexthash="229580">Royaume-Uni (PT) <td _msthash="46326" _msttexthash="25389">4%, 1% <td _msthash="46327" _msttexthash="10636990">Communication commerciale audiovisuelle sur les plateformes de partage de vidéos (4%), abonnements à des services de vidéo à la demande     <td _msthash="46328" _msttexthash="1572779"><strong _istranslated="1">Mise en œuvre (en</strong> vigueur à partir de février 2021) </tr> <tr> <td _msthash="46329" _msttexthash="225303">Royaume-Uni (EN) <td _msthash="46330" _msttexthash="747201">– <td _msthash="46331" _msttexthash="747201">– <td _msthash="46332" _msttexthash="747201">– <td _msthash="46333" _msttexthash="747201">– <td _msthash="46334" _msttexthash="144978964"><strong _istranslated="1">Proposé</strong> (Le ministère des Finances a ouvert une consultation sur une proposition visant à introduire une TSN sur les revenus des non-résidents provenant de la fourniture de services tels que la publicité, les plateformes en ligne et la vente de données utilisateur; cependant, aucune autre mesure n’a été prise et aucun des partis politiques n’a proposé une taxe numérique comme programme prioritaire) </tr> <tr> <td _msthash="46335" _msttexthash="184509">Slovénie (SI) <td _msthash="46336" _msttexthash="747201">– <td _msthash="46337" _msttexthash="747201">– <td _msthash="46338" _msttexthash="747201">– <td _msthash="46339" _msttexthash="747201">– <td _msthash="46340" _msttexthash="124912138"><strong _istranslated="1">Annoncé/montre des intentions </strong>(Le ministère des Finances a annoncé une proposition du gouvernement de soumettre un projet de loi à l’Assemblée nationale introduisant une taxe sur les services numériques d’ici le 1er avril 2020; cependant, il n’y a pas eu de développement jusqu’à présent) </tr> <tr> <td _msthash="46341" _msttexthash="213941">États-Unis (EN) <td _msthash="46342" _msttexthash="8489">3% <td _msthash="46343" _msttexthash="5138744">· Services<br _istranslated="1"/> de publicité en ligne · Vente de publicité<br _istranslated="1"/> en ligne · Vente de données utilisateur <td _msthash="46344" _msttexthash="3352635">750 millions d’euros (840 millions de dollars) <td _msthash="46345" _msttexthash="2950935">3 millions d’euros (3 millions de dollars) <td _msthash="46346" _msttexthash="27698203"><strong _istranslated="1">Mise en œuvre (en </strong>vigueur à partir de janvier 2021); déclaration conjointe du 21 octobre 2021 selon laquelle l’abrogation de la TSN serait subordonnée à la mise en œuvre du pilier 1 </tr> <tr> <td _msthash="46347" _msttexthash="147797">Turquie (TR) <td _msthash="46348" _msttexthash="20800">7.5% <td _msthash="46349" _msttexthash="8863361">Services en ligne, y compris les publicités, les ventes de contenu et les services payants sur les sites Web de médias sociaux <td _msthash="46350" _msttexthash="3352635">750 millions d’euros (840 millions de dollars) <td _msthash="46351" _msttexthash="1071993">20 millions de TRY (4 millions de dollars) <td _msthash="46352" _msttexthash="102376144"><strong _istranslated="1">Mise en œuvre</strong> (à compter de mars 2020; le président peut réduire le taux de l’heure d’été aussi bas que 1% ou l’augmenter jusqu’à 15%); a convenu des mêmes termes que la déclaration conjointe du 21 octobre 2021 selon laquelle l’abrogation de la TSN serait subordonnée à la mise en œuvre du pilier 1 </tr> <tr> <td _msthash="46353" _msttexthash="222677">Royaume-Uni (GB) <td _msthash="46354" _msttexthash="8398">2% <td _msthash="46355" _msttexthash="3890952">· Plateformes<br _istranslated="1"/> de médias sociaux · Moteur<br _istranslated="1"/> de recherche Internet · Marché en ligne <td _msthash="46356" _msttexthash="1958307">500 millions de livres sterling (638 millions de dollars) <td _msthash="46357" _msttexthash="1839955">25 millions de livres sterling (32 millions de dollars) <td _msthash="46358" _msttexthash="33732478"><strong _istranslated="1">Mise en œuvre</strong> (applicable rétroactivement à compter du 1er avril 2020); déclaration conjointe du 21 octobre 2021 selon laquelle l’abrogation de la TSN serait subordonnée à la mise en œuvre du pilier 1 </tr> </tbody> <tfoot> <tr> <td colspan="6"> <p _msthash="46359" _msttexthash="871402779">Sources : KPMG, « Taxation of the digitalized economy: Developments summary », 29 octobre 2021, <a _istranslated="1" href="https://tax.kpmg.us/content/dam/tax/en/pdfs/2021/digitalized-economy-taxation-developments-summary.pdf" rel="noopener noreferrer" target="_blank">https://tax.kpmg.us/content/dam/tax/en/pdfs/2021/digitalized-economy-taxation-developments-summary.pdf</a>; Bloomberg Tax, « Poland’s Government Plans to Approve New Ad Tax Bill in 1Q », 2 février 2021, <a _istranslated="1" href="https://news.bloombergtax.com/daily-tax-report/polands-government-plans-to-approve-new-ad-tax-bill-in-1q" rel="noopener noreferrer" target="_blank">https://www.news.bloombergtax.com/daily-tax-report/polands-government-plans-to-approve-new-ad-tax-bill-in-1q</a> ; Département du Trésor des États-Unis, « Déclaration conjointe des États-Unis, de l’Autriche, de la France, de l’Italie, de l’Espagne et du Royaume-Uni, concernant un compromis sur une approche transitoire des mesures unilatérales existantes pendant la période intérimaire avant l’entrée en vigueur du pilier 1 », 21 octobre 2021, <a _istranslated="1" href="https://home.treasury.gov/news/press-releases/jy0419" rel="noopener noreferrer" target="_blank">https://home.treasury.gov/news/press-releases/jy0419</a>; et Département du Trésor des États-Unis, « Joint Statement from the United States and Turkey Regarding a Compromise on a Transitional Approach to Existing Unilatérale Measures During the Interim Period Before Pillar 1 Is in Effective », 22 novembre 2021, <a _istranslated="1" href="https://home.treasury.gov/news/press-releases/jy0500" rel="noopener noreferrer" target="_blank">https://home.treasury.gov/news/press-releases/jy0500</a>.</p> </tr> </tfoot> </table> <p><em _msthash="46360" _msttexthash="243859187"><strong _istranslated="1">Remarque</strong> : Ce blogue, initialement publié le 29 janvier 2020, a été mis à jour le 22 novembre 2021 pour refléter la déclaration conjointe du 21 octobre 2021 de l’Autriche, de la France, de l’Italie, de l’Espagne, du Royaume-Uni et des États-Unis concernant un plan visant à réduire les taxes sur les services numériques (TSN) et les menaces tarifaires de rétorsion une fois que les règles du pilier 1 seront mises en œuvre. Il reflète également l’annonce du Trésor américain du 22 novembre 2021 selon laquelle la Turquie a accepté les mêmes conditions.</em></p> <p>November 22, 2021</p> <p><img src="https://files.taxfoundation.org/20190710134701/Asen-150x150.png" /></p> <p>Elke Asen</p> <p>&nbsp;<img src="https://files.taxfoundation.org/20180829143243/Bunn-150x150.png" /></p> <p>Daniel Bunn</p> <p><a href="https://twitter.com/danieldbunn" rel="noopener noreferrer" target="_blank"><img alt="Twitter Logo" src="https://taxfoundation.org/wp-content/themes/tf-wp-theme/images/icons/twitter.svg" /></a></p> <p>Over the last few years, concerns have been raised that the existing international tax system does not properly capture the digitalization of the economy. Under current&nbsp;<a href="https://taxfoundation.org/tax-basics/international-tax-rules/" id="anchor83289">international tax rule</a>s, multinationals generally pay&nbsp;<a href="https://taxfoundation.org/tax-basics/corporate-income-tax-cit/" id="anchor71997">corporate income tax</a>&nbsp;where production occurs rather than where consumers or, specifically for the digital sector, users are located. However, some argue that through the digital economy, businesses (implicitly) derive income from users abroad but, without a physical presence, are not subject to corporate income tax in that foreign country.</p> <p>To address these concerns, the Organisation for Economic Co-operation and Development (OECD) has been hosting&nbsp;<a href="https://taxfoundation.org/base-erosion-profit-shifting-beps/">negotiations with more than 130 countries</a>&nbsp;to adapt the international tax system. The&nbsp;<a href="https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm" rel="noopener noreferrer" target="_blank">current proposal</a>&nbsp;would require some of the world&rsquo;s largest multinational businesses to pay some of their income taxes where their consumers are located. This proposal is referred to as&nbsp;<a href="https://taxfoundation.org/global-tax-agreement/">Pillar 1</a>.</p> <p>Pillar 1 would replace some existing norms for taxing multinationals and run counter to some policies that countries have put in place to tax digital companies in recent years. The most common form is a digital services tax (DST) which is a tax on selected gross revenue streams of large digital companies.</p> <p>Because Pillar 1 is focused on changing where profits are taxed, including for many large digital companies, DSTs are expected to be repealed in a transition process which is expected to be completed by the end of 2023.</p> <p>On October 21, a&nbsp;<a href="https://home.treasury.gov/news/press-releases/jy0419" rel="noopener noreferrer" target="_blank">joint statement</a>&nbsp;from Austria, France, Italy, Spain, the United Kingdom, and the&nbsp;<a href="https://taxfoundation.org/us-international-tax-reform-proposals/">United States</a>&nbsp;laid out a plan to roll back digital services taxes (DSTs) and retaliatory tariff threats once the Pillar 1 rules are implemented. On November 22, the U.S. Treasury&nbsp;<a href="https://home.treasury.gov/news/press-releases/jy0500" rel="noopener noreferrer" target="_blank">announced</a>&nbsp;that Turkey had agreed to the same terms.</p> <p>The joint statement outlined a crediting approach to bridge between DST liability and new Pillar 1 tax liability for the companies that might have to pay both in the interim period. This would be necessary for the transition expected to occur with minimal&nbsp;<a href="https://taxfoundation.org/tax-basics/double-taxation/" id="anchor71995">double taxation</a>&nbsp;for the companies that would be liable under both Pillar 1 and current DSTs.</p> <p>However, those are not the only countries that may be impacted by the OECD agreement. About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States had responded to the policies with&nbsp;<a href="https://taxfoundation.org/us-trade-representative-ustr-digital-services-tax-investigations/">retaliatory tariff threats</a>.</p> <p><a href="https://files.taxfoundation.org/20211122132937/Digital-tax-Europe-Digital-taxes-in-Europe-Digital-services-taxes-in-Europe-2021-Pillar-1-global-tax-agreement.png"><img alt="Digital tax Europe Digital taxes in Europe Digital services taxes in Europe 2021 Pillar 1 global tax agreement" src="https://files.taxfoundation.org/20211122132937/Digital-tax-Europe-Digital-taxes-in-Europe-Digital-services-taxes-in-Europe-2021-Pillar-1-global-tax-agreement.png" /></a></p> <p>Austria, France, Hungary, Italy, Poland, Portugal, Spain, Turkey, and the United Kingdom have implemented a DST. Belgium, the Czech Republic, and Slovakia have published proposals to enact a DST, and Latvia, Norway, and Slovenia have either officially announced or shown intentions to implement such a tax.</p> <p>The proposed and implemented DSTs differ significantly in their structure. For example, while Austria and Hungary only tax revenues from online advertising, France&rsquo;s&nbsp;<a href="https://taxfoundation.org/tax-basics/tax-base/" id="anchor75146">tax base</a>&nbsp;is much broader, including revenues from the provision of a digital interface, targeted advertising, and the transmission of data collected about users for advertising purposes. The tax rates range from 1.5&nbsp;percent in Poland to 7.5&nbsp;percent in both Hungary and Turkey (although Hungary&rsquo;s tax rate is temporarily reduced to 0&nbsp;percent).</p> <p>These DSTs have been generally considered to be interim measures until an agreement was reached at the OECD level, and now that such an agreement has been reached it will be important to monitor how countries change or repeal their DSTs. In addition, the European Union (EU) intends to implement its own&nbsp;<a href="https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12836-A-fair-competitive-digital-economy-digital-levy" rel="noopener noreferrer" target="_blank">digital levy</a>&nbsp;from 2023 onwards. At the same time, the United Nations (UN) has added special provisions for income from automated digital services to the&nbsp;<a href="https://www.un.org/esa/ffd/publications/model-double-taxation-update-2017.html" rel="noopener noreferrer" target="_blank">UN Model Tax Convention</a>&nbsp;(see&nbsp;<a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2020-08/TAX%20TREATY%20PROVISION%20ON%20PAYMENTS%20FOR%20DIGITAL%20SERVICES.pdf" rel="noopener noreferrer" target="_blank">Article 12B</a>), which would apply to treaty parties that agree to its inclusion.</p> <table> <caption>Announced, Proposed, and Implemented Digital Services Taxes in European OECD Countries</caption> <thead> <tr> <th>Country</th> <th>Tax Rate</th> <th>Scope</th> <th>Global Revenue Threshold</th> <th>Domestic Revenue Threshold</th> <th>Status</th> </tr> </thead> <tbody> <tr> <td>Austria (AT)</td> <td>5%</td> <td>Online advertising</td> <td>&euro;750 million (US $840 million)</td> <td>&euro;25 million ($28 million)</td> <td><strong>Implemented</strong>&nbsp;(Effective from January 2020); joined statement on October 21, 2021 that repeal of the DST would be contingent on Pillar 1 implementation</td> </tr> <tr> <td>Belgium (BE)</td> <td>3%</td> <td>Selling of user data</td> <td>&euro;750 million ($840 million)</td> <td>&euro;5 million ($5.6 million)</td> <td><strong>Proposed</strong>&nbsp;(A DST was first introduced in January 2019 but was rejected in March 2019; an adjusted DST proposal was reintroduced in June 2020; however, the new government, sworn in October 1, 2020, has announced it will wait for a global solution)</td> </tr> <tr> <td>Czech Republic (CZ)</td> <td>5%</td> <td>&middot; Targeted advertising<br /> &middot; Use of multilateral digital interfaces<br /> &middot; Provision of user data<br /> (additional thresholds apply)</td> <td>&euro;750 million ($840 million)</td> <td>CZK 100 million ($4 million)</td> <td><strong>Proposed</strong>&nbsp;(Discussions delayed due to COVID-19 pandemic; there is a proposed amendment that reduces the tax rate from 7% to 5%)</td> </tr> <tr> <td>France (FR)</td> <td>3%</td> <td>&middot; Provision of a digital interface<br /> &middot; Advertising services based on users&rsquo; data</td> <td>&euro;750 million ($840 million)</td> <td>&euro;25 million ($28 million)</td> <td><strong>Implemented</strong>&nbsp;(Retroactively applicable as of January 1, 2019); joined statement on October 21, 2021 that repeal of the DST would be contingent on Pillar 1 implementation</td> </tr> <tr> <td>Hungary (HU)</td> <td>7.5%</td> <td>Advertising revenue</td> <td>HUF 100 million ($344,000))</td> <td>N/A</td> <td><strong>Implemented&nbsp;</strong>(As a temporary measure, the advertisement tax rate has been reduced to 0%, effective from July 1, 2019 through December 31, 2022)</td> </tr> <tr> <td>Italy (IT)</td> <td>3%</td> <td>&middot; Advertising on a digital interface<br /> &middot; Multilateral digital interface that allows users to buy/sell goods and services<br /> &middot; Transmission of user data generated from using a digital interface</td> <td>&euro;750 million ($840 million)</td> <td>&euro;5.5 million ($6 million)</td> <td><strong>Implemented&nbsp;</strong>(Effective from January 2020); joined statement on October 21, 2021 that repeal of the DST would be contingent on Pillar 1 implementation</td> </tr> <tr> <td>Latvia (LV)</td> <td>3%</td> <td>&ndash;</td> <td>&ndash;</td> <td>&ndash;</td> <td><strong>Announced/Shows Intentions</strong>&nbsp;(The Latvian government commissioned a study to determine the increase of tax revenue based on the assumption that the country levies a 3% DST)</td> </tr> <tr> <td>Norway (NO)</td> <td>&ndash;</td> <td>&ndash;</td> <td>&ndash;</td> <td>&ndash;</td> <td><strong>Announced/Shows Intentions</strong>&nbsp;(Norway planned to introduce a unilateral measure in 2021 if the OECD did not reach a consensus solution in 2020; no announcements since the Inclusive Framework agreement)</td> </tr> <tr> <td>Poland (PL)</td> <td>1.5%</td> <td>Audiovisual media service and audiovisual commercial communication</td> <td>&ndash;</td> <td>&ndash;</td> <td><strong>Implemented&nbsp;</strong>(Effective from July 2020; there is a separate proposal to tax advertisement revenues of broadcasters, tech companies, and publishers)</td> </tr> <tr> <td>Portugal (PT)</td> <td>4%, 1%</td> <td>Audiovisual commercial communication on video-sharing platforms (4%), subscriptions for video-on-demand services</td> <td>&nbsp;</td> <td>&nbsp;</td> <td><strong>Implemented</strong>&nbsp;(Effective from February 2021)</td> </tr> <tr> <td>Slovakia (SK)</td> <td>&ndash;</td> <td>&ndash;</td> <td>&ndash;</td> <td>&ndash;</td> <td><strong>Proposed</strong>&nbsp;(The Ministry of Finance opened a consultation on a proposal to introduce a DST on revenue of nonresidents from provision of services such as advertising, online platforms, and sale of user data; however, there were no further steps taken and none of the political parties have put forward a digital tax as their priority agenda)</td> </tr> <tr> <td>Slovenia (SI)</td> <td>&ndash;</td> <td>&ndash;</td> <td>&ndash;</td> <td>&ndash;</td> <td><strong>Announced/Shows Intentions&nbsp;</strong>(The Ministry of Finance announced a government proposal to submit a draft bill to the National Assembly introducing a digital services tax by April 1, 2020; however, there has been no development so far)</td> </tr> <tr> <td>Spain (ES)</td> <td>3%</td> <td>&middot; Online advertising services<br /> &middot; Sale of online advertising<br /> &middot; Sale of user-data</td> <td>&euro;750 million ($840 million)</td> <td>&euro;3 million ($3 million)</td> <td><strong>Implemented&nbsp;</strong>(Effective from January 2021); joined statement on October 21, 2021 that repeal of the DST would be contingent on Pillar 1 implementation</td> </tr> <tr> <td>Turkey (TR)</td> <td>7.5%</td> <td>Online services including advertisements, sales of content, and paid services on social media websites</td> <td>&euro;750 million ($840 million)</td> <td>TRY 20 million ($4 million)</td> <td><strong>Implemented</strong>&nbsp;(Effective from March 2020; the president can reduce the DST rate as low as 1% or increase it as much as 15%); agreed to same terms of the joint statement on October 21, 2021 that repeal of the DST would be contingent on Pillar 1 implementation</td> </tr> <tr> <td>United Kingdom (GB)</td> <td>2%</td> <td>&middot; Social media platforms<br /> &middot; Internet search engine<br /> &middot; Online marketplace</td> <td>&pound;500 million ($638 million)</td> <td>&pound;25 million ($32 million)</td> <td><strong>Implemented</strong>&nbsp;(Retroactively applicable as of April 1, 2020); joined statement on October 21, 2021 that repeal of the DST would be contingent on Pillar 1 implementation</td> </tr> </tbody> <tfoot> <tr> <td colspan="6"> <p>Sources: KPMG, &ldquo;Taxation of the digitalized economy: Developments summary,&rdquo; Oct. 29, 2021,&nbsp;<a href="https://tax.kpmg.us/content/dam/tax/en/pdfs/2021/digitalized-economy-taxation-developments-summary.pdf" rel="noopener noreferrer" target="_blank">https://tax.kpmg.us/content/dam/tax/en/pdfs/2021/digitalized-economy-taxation-developments-summary.pdf</a>; Bloomberg Tax, &ldquo;Poland&rsquo;s Government Plans to Approve New Ad Tax Bill in 1Q,&rdquo; Feb. 2, 2021,&nbsp;<a href="https://news.bloombergtax.com/daily-tax-report/polands-government-plans-to-approve-new-ad-tax-bill-in-1q" rel="noopener noreferrer" target="_blank">https://www.news.bloombergtax.com/daily-tax-report/polands-government-plans-to-approve-new-ad-tax-bill-in-1q</a>; U.S. Department of the Treasury, &ldquo;Joint Statement from the United States, Austria, France, Italy, Spain, and the United Kingdom, Regarding a Compromise on a Transitional Approach to Existing Unilateral Measures During the Interim Period Before Pillar 1 is in Effect,&rdquo; Oct. 21, 2021,&nbsp;<a href="https://home.treasury.gov/news/press-releases/jy0419" rel="noopener noreferrer" target="_blank">https://home.treasury.gov/news/press-releases/jy0419</a>; and U.S. Department of the Treasury, &ldquo;Joint Statement from the United States and Turkey Regarding a Compromise on a Transitional Approach to Existing Unilateral Measures During the Interim Period Before Pillar 1 Is in Effect,&rdquo; Nov. 22, 2021,&nbsp;<a href="https://home.treasury.gov/news/press-releases/jy0500" rel="noopener noreferrer" target="_blank">https://home.treasury.gov/news/press-releases/jy0500</a>.</p> </td> </tr> </tfoot> </table> <p><em><strong>Note</strong>: This blog, originally posted on January 29, 2020, has been updated on November 22, 2021 to reflect the October 21, 2021 joint statement from Austria, France, Italy, Spain, the United Kingdom, and the United States regarding a plan to roll back digital services taxes (DSTs) and retaliatory tariff threats once the Pillar 1 rules are implemented. It also reflects the November 22, 2021 U.S. Treasury announcement that Turkey has agreed to the same terms.</em></p> None pillar 1, pillar one, Europe, EU, OECD, digital taxation, international tax, tax policy, digital economy, tax planning, cross-border transactions, cross-border taxation, tax treaties, https://taxfoundation.org/digital-tax-europe-2020/

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, customs & excises, exchange of information, fiscal decentralisation & subnational taxes, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <h1 _msthash="46162" _msttexthash="3310099">Taxer l’économie numérique en Afrique subsaharienne</h1> <p _msthash="46163" _msttexthash="424944">Mercredi 1 décembre 2021</p> <p><strong _msthash="46164" _msttexthash="169208">Celia Becker</strong></p> <p><em _msthash="46165" _msttexthash="767715">ENSAfrica, Johannesburg/Kigali</em></p> <p><a _msthash="46166" _msttexthash="439699" href="mailto:[email protected]">[email protected]</a></p> <p><br/>  </p> <p><strong _msthash="46167" _msttexthash="212459">Arrière-plan</strong></p> <p _msthash="46168" _msttexthash="101566075">La transformation numérique de l’économie mondiale au cours des dernières années a bénéficié à un large éventail de secteurs, notamment les services financiers, le commerce, la santé, les transports et l’éducation. Cependant, il a également considérablement changé la façon dont les entreprises font des affaires, en introduisant de nouveaux modèles commerciaux plus complexes.</p> <p _msthash="46169" _msttexthash="1618825">L’économie numérique englobe :</p> <ul> <li _msthash="46170" _msttexthash="2379013">les plateformes en ligne telles que Google, Facebook et Amazon;</li> <li _msthash="46171" _msttexthash="2567773">les services basés sur les plateformes telles que Uber et Airbnb;</li> <li _msthash="46172" _msttexthash="13875381">le commerce des transmissions électroniques, telles que la livraison en ligne de logiciels, de musique, de livres électroniques, de films et de jeux vidéo; et</li> <li _msthash="46173" _msttexthash="34682011">la technologie et les applications mobiles, y compris les services de transfert d’argent, d’emprunt et d’épargne.</li> </ul> <p _msthash="46174" _msttexthash="190129264">L’une des principales caractéristiques de la numérisation est qu’elle permet aux entreprises d’exercer leurs activités dans des endroits où elles n’ont pas de présence physique. Les lois fiscales internationales existantes sont, en principe, fondées sur une présence physique attribuable à un établissement stable dans un pays donné. Par conséquent, taxer efficacement l’économie numérique est devenu une considération cruciale pour les autorités fiscales du monde entier.</p> <p _msthash="46175" _msttexthash="10168119">L’introduction de modèles économiques numérisés a intensifié les deux défis fondamentaux de la fiscalité internationale :</p> <ul> <li _msthash="46176" _msttexthash="3426735">la définition d’une présence imposable; et</li> <li _msthash="46177" _msttexthash="12794236">la répartition des bénéfices commerciaux des entreprises multinationales (EMN) entre les différentes juridictions dans lesquelles elles opèrent.</li> </ul> <p><strong _msthash="46178" _msttexthash="9490442">Le Cadre inclusif OCDE/G20 sur le BEPS et ses implications pour l’Afrique</strong></p> <p _msthash="46179" _msttexthash="270517065">En janvier 2019, le Cadre inclusif (CI) de l’Organisation de coopération et de développement économiques (OCDE) du G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) a lancé un processus visant à relever certains des défis fondamentaux découlant de la numérisation de l’économie, notamment l’attribution des droits d’imposition. Par la suite, le Cadre intégré est convenu d’une solution à deux piliers comprenant les éléments suivants.</p> <p _msthash="46180" _msttexthash="594281935">Le premier pilier vise une répartition plus équitable des bénéfices et des droits d’imposition entre les juridictions. Elle s’applique aux entreprises multinationales, autres que les sociétés extractives et réglementées de services financiers, dont le chiffre d’affaires mondial dépasse 20 milliards d’euros et dont le bénéfice avant impôts/recettes est supérieur à 10 %. Le bénéfice résiduel – 20 à 30 % du bénéfice supérieur à 10 % des recettes – doit être alloué aux « juridictions de marché » où des biens ou des services sont utilisés ou consommés, lorsque l’entreprise multinationale tire au moins 1 million d’euros de cette juridiction (250 000 euros dans le cas des pays dont le PIB est inférieur à 4 milliards d’euros).</p> <p _msthash="46181" _msttexthash="375798215">Le deuxième pilier vise à introduire un taux minimum mondial d’imposition des sociétés d’au moins 15 % afin de protéger les assiettes fiscales des pays respectifs et de freiner la concurrence internationale en matière d’impôt sur les sociétés. Les entreprises multinationales atteignant le seuil de déclaration pays par pays de 750 millions d’euros sont soumises aux règles mondiales anti-érosion de la base d’imposition qui,<em _istranslated="1"> entre autres</em>, prélèvent un paiement d’impôt « complémentaire » à une entité mère au titre des revenus faiblement imposés d’une entité constitutive.</p> <p _msthash="46182" _msttexthash="26436371">Un plan de mise en œuvre visant à élaborer une législation type, des orientations et un traité multilatéral concernant le cadre des premier et deuxième piliers devrait être finalisé en 2022 et mis en œuvre à partir de 2023.</p> <p _msthash="46183" _msttexthash="171471131">En novembre 2021, 141 juridictions avaient rejoint le cadre à deux piliers de la réforme fiscale internationale. Plusieurs pays d’Afrique subsaharienne, dont l’Afrique du Sud, l’Angola, le Bénin, le Kenya, Maurice, la Namibie, le Nigéria, le Sénégal, la Sierra Leone et le Togo sont membres de la FI. Toutefois, des préoccupations ont été exprimées quant au manque potentiel d’avantages du cadre pour le continent africain.</p> <p _msthash="46184" _msttexthash="415704991">Le Forum africain sur l’administration fiscale (ATAF), un réseau africain qui vise à améliorer les systèmes fiscaux en Afrique, salue le cadre comme une étape importante dans la réalisation d’un consensus mondial sur les défis fiscaux dans les économies numérisées. Toutefois, elle a exprimé des réserves quant à l’efficacité potentielle des dispositions proposées pour l’Afrique. Ses commentaires sur les propositions du Plan directeur (publiés en octobre 2020) indiquaient que les règles du premier pilier étaient beaucoup trop complexes et n’entraîneraient qu’une réaffectation très modeste des bénéfices aux juridictions de marché plus petites.</p> <p _msthash="46185" _msttexthash="903378372">Les nouvelles règles du premier pilier ont été simplifiées par la suite, mais l’ATAF maintient toujours que la réaffectation des bénéfices devrait plutôt être calculée comme une partie du bénéfice total de l’entreprise multinationale, plutôt que sur son bénéfice résiduel. Elle est d’avis que cela simplifierait la détermination des bénéfices imputables et assurerait un traitement plus équitable des entreprises ayant actuellement une présence imposable dans une juridiction de marché, par rapport à celles qui n’en ont pas. Si la base du bénéfice résiduel doit être conservée, elle fait valoir qu’au moins 35 pour cent du bénéfice résiduel devrait être alloué aux juridictions du marché. L’ATAF est également d’avis que le taux d’imposition effectif minimum dans le cadre du deuxième pilier devrait être d’au moins 20% afin de protéger efficacement les assiettes fiscales africaines et de freiner les flux financiers illicites en provenance du continent.</p> <p><strong _msthash="46186" _msttexthash="5963516">Mesures unilatérales pour taxer l’économie numérique</strong></p> <p _msthash="46187" _msttexthash="336746501">Alors que les discussions du Cadre intégré OCDE/G20 sur la réforme de la fiscalité internationale se poursuivaient, plusieurs pays (dont le Royaume-Uni et la France) ont choisi d’introduire des mesures unilatérales pour relever certains des défis fiscaux de l’économie numérique. Plusieurs pays d’Afrique subsaharienne ont élargi le champ d’application de leurs impôts indirects pour couvrir les services numériques, mais à ce jour, seuls quelques-uns ont mis en œuvre une forme de taxe directe sur les services numériques (TSN) s’appliquant aux non-résidents sans présence physique locale.</p> <p _msthash="46188" _msttexthash="1014631592">Par exemple, à compter du 1er janvier 2021, le Kenya prélève un impôt de 1,5% sur les revenus générés par un « marché numérique », défini comme une plate-forme permettant l’interaction directe entre les acheteurs et les vendeurs de biens et de services par voie électronique. Au Zimbabwe, les revenus bruts annuels des services de radiodiffusion par satellite provenant de la fourniture ou de la livraison d’émissions de télévision ou de radio et des opérateurs de commerce électronique fournissant ou livrant des biens ou des services à des personnes résidant au Zimbabwe d’un montant supérieur à 500 000 dollars sont imposés au taux de 5%, à compter du 1er janvier 2019. Le Nigéria prélève l’impôt sur le revenu des sociétés au taux standard de 30 % du revenu imposable provenant de « services numériques » largement définis, y compris le commerce électronique, le stockage électronique de données, les publicités en ligne, les plateformes de réseaux participatifs et les paiements en ligne, dans la mesure où une entreprise qui réalise un chiffre d’affaires supérieur à 25 millions de NGN a une présence économique significative au Nigéria et que les bénéfices peuvent être attribuables à cette activité.</p> <p><strong _msthash="46189" _msttexthash="11933077">Directives de l’ATAF sur la rédaction d’une législation sur la taxe sur les services numériques</strong></p> <p _msthash="46190" _msttexthash="336064677">À la lumière de l’absence apparente de consensus des parties prenantes sur les règles fiscales numériques en Afrique, l’ATAF a annoncé en juin 2020, dans un document de politique intitulé <em _istranslated="1">Mobilisation des ressources nationales – Taxation </em>des services numériques en Afrique, qu’elle était en train d’élaborer l’approche suggérée pour la rédaction d’une <em _istranslated="1">législation sur la taxe sur les services numériques (approche suggérée</em>) afin de fournir aux pays africains une structure et un cadre pour introduire la TSN, en tenant compte des défis spécifiques auxquels sont confrontés les pays africains.</p> <p _msthash="46191" _msttexthash="160948658">L’approche suggérée a été publiée en septembre 2020. Il souligne le risque pour les pays d’attendre simplement la solution internationale de la FI de l’OCDE, ce qui pourrait retarder considérablement la mise en œuvre de la législation visant à faire respecter les droits d’imposition appropriés sur les bénéfices des entreprises numériques et entraîner des pertes importantes de recettes fiscales pour les juridictions africaines déjà sous-financées.</p> <p _msthash="46192" _msttexthash="451338459">L’ATAF est d’avis que, bien que les revenus générés par l’heure d’été puissent ne pas être importants pour certains pays africains, un TSN pourrait améliorer la confiance du public dans l’équité du système fiscal en taxant les entreprises numériques de premier plan qui n’ont pas de présence physique locale. Il propose l’introduction d’une TSN à un taux compris entre 1 % et 3 % des recettes annuelles brutes des services numériques perçues par une entreprise multinationale dans un pays. Il fournit également un texte standard qui peut être adopté par les pays membres dans leur législation nationale. La législation proposée propose des formules pour allouer les revenus des services numériques à une juridiction particulière en fonction de la participation des utilisateurs dans un pays donné.</p> <p _msthash="46193" _msttexthash="157745588">Il est reconnu que les TSN ne devraient pas réduire la croissance du secteur numérique dans les pays africains, en particulier les start-ups et les PME. Comme la TSN est une taxe sur le chiffre d’affaires brut, elle s’appliquerait également aux entreprises déficitaires et à celles qui ont de faibles marges bénéficiaires. Les pays membres devraient donc envisager un seuil de <em _istranslated="1">minimis</em> robuste, afin de garantir que la TSN ne cible que les entreprises numériques établies et rentables.</p> <p _msthash="46194" _msttexthash="396909643">La FI exige des pays qui adoptent les nouvelles règles fiscales internationales qu’ils s’engagent à supprimer toutes les TSN sur toutes les sociétés; L’approche suggérée par l’ATAF conseille à ses membres de déterminer s’ils seraient prêts à s’engager à abroger leurs TSN lorsqu’une solution internationale consensuelle sera trouvée. Certaines juridictions africaines ont déjà pris position à cet égard. Bien que le Kenya et le Nigéria soient membres de la FI, ils n’ont pas encore signé l’accord en raison de préoccupations concernant la suppression des TSN et le mécanisme de règlement des différends.</p> <p><strong _msthash="46195" _msttexthash="3453450">L’impact négatif potentiel de la taxation numérique en Afrique</strong></p> <p _msthash="46196" _msttexthash="538257096">L’Afrique, avec son profil démographique jeune, est un utilisateur important d’Internet, des plateformes de médias sociaux, de l’informatique en nuage et d’autres services numériques. La dernière décennie a vu un développement substantiel de l’infrastructure des TIC et une augmentation de la pénétration de l’Internet sur le continent. Entre 2000 et 2019, la population connectée à Internet en Afrique est passée de 4,5 millions à plus de 526 millions, atteignant un taux de pénétration de 39,3% et représentant environ 11,5% de la population mondiale d’Internet. L’accès aux télécommunications mobiles s’est également considérablement développé depuis l’an 2000.</p> <p _msthash="46197" _msttexthash="78202995">Les recherches montrent que, pour chaque augmentation de 10 % du taux de pénétration du large bande mobile, le produit intérieur brut (PIB) des pays en développement d’Afrique augmente de 0,82 à 1,4 %. L’économie numérique est un moteur important du développement économique de la région.</p> <p _msthash="46198" _msttexthash="703394575">La croissance de l’économie numérique offre aux gouvernements l’occasion d’accroître leur collecte de recettes et d’élargir leurs assiettes fiscales, ce qui est particulièrement important pour les pays d’Afrique subsaharienne dotés d’une économie informelle importante et d’une assiette fiscale limitée. En outre, le ralentissement économique causé par la pandémie de Covid-19 a érodé les recettes fiscales dans le monde entier et contraint les autorités fiscales à trouver d’autres sources d’imposition. Alors que la pandémie a obligé les pays à s’adapter à l’utilisation de moyens numériques non conventionnels pour l’éducation, les opérations bancaires, les conférences, les réunions et la vente de biens, le secteur des services numériques semble prospérer malgré les circonstances défavorables actuelles.</p> <p _msthash="46199" _msttexthash="600227472">Les décideurs africains sont bien conscients de ce fait; l’économie numérique figure en bonne place sur la liste des sources de financement inexploitées pour de nombreuses autorités fiscales africaines. Cependant, un équilibre délicat doit être atteint entre l’augmentation des recettes fiscales sans étouffer la croissance de l’économie numérique. L’un des obstacles qui inhibe la connectivité Internet et limite l’utilisation sur le continent est le coût élevé des appareils mobiles et des données connectés à Internet, qui est exacerbé dans les pays où les droits de douane sur les appareils mobiles et les taxes d’accise sur les services OTT (over-the-top) et / ou d’autres supports numériques tels que l’argent mobile sont élevés.</p> <p _msthash="46200" _msttexthash="265848076">Lors d’un atelier sur l’impact de la taxation numérique sur les droits numériques en Afrique organisé par la Collaboration sur les politiques internationales des TIC pour l’Afrique orientale et australe (CIPESA) plus tôt cette année, les participants ont délibéré sur les bonnes pratiques de taxation numérique et l’impact de la fiscalité sur les utilisateurs et les écosystèmes nationaux. L’atelier a souligné que des taxes numériques mal conçues pourraient réduire les recettes fiscales nationales et avoir un impact négatif sur un accès abordable et significatif à Internet.</p> <p _msthash="46201" _msttexthash="1266462626">Le professeur H Sama Nwana, consultant en technologie et télécommunications affilié à Cenerva, basé au Royaume-Uni, est d’avis que les taxes numériques sous diverses formes sont non seulement régressives, mais qu’elles privent également de leurs droits les groupes pauvres et marginalisés tels que le secteur informel, les femmes et les jeunes des zones rurales – qui ont le plus besoin d’Internet. Les pays qui ont introduit des taxes numériques ont enregistré une baisse ultérieure du nombre de personnes accédant et utilisant Internet et d’autres services liés aux TIC, ce qui a finalement entraîné une baisse des recettes générées pour le gouvernement. Par exemple, lorsque l’Ouganda a introduit un droit d’accise de 1% sur la valeur de toutes les transactions d’argent mobile ainsi qu’une taxe sur les médias sociaux en 2018, cela a suscité un tollé général et les abonnements à Internet ont chuté de manière drastique. Il s’est également avéré que le gouvernement n’a pas augmenté les revenus prévus, car la plupart des utilisateurs se sont tournés vers les réseaux privés virtuels (VPN) pour accéder aux plateformes de médias sociaux.</p> <p _msthash="46202" _msttexthash="105177735">Une étude de cas publiée dans un document de travail publié en juin 2020 par le Centre international pour la fiscalité et le développement a examiné la fiscalité de l’économie numérique au Ghana, au Kenya, au Nigeria, au Rwanda, au Sénégal et en Ouganda, en référence aux activités numérisées d’Amazon, Uber et Google respectivement dans ces pays.</p> <p _msthash="46203" _msttexthash="436377994">Le document a révélé que le principal problème de l’imposition des entreprises hautement numérisées dans les pays africains n’est pas dû à leur absence de présence imposable locale, mais à l’attribution des bénéfices. Par exemple, Uber a enregistré des filiales locales avec des bureaux physiques dans quatre des six pays étudiés (elle a une présence substantielle dans chacun de ces pays). Ces filiales sont constituées pour fournir des services administratifs mais ne possèdent aucun droit de propriété intellectuelle et ne perçoivent aucun revenu des utilisateurs de l’application Uber. Ils semblent être simplement rémunérés sur la base du coût majoré pour la fourniture de services de soutien, alors que des revenus substantiels sont versés à des filiales étrangères soumises à une faible imposition.</p> <p _msthash="46204" _msttexthash="890613282">À la date de l’étude, les pays participants se sont concentrés sur la perception d’impôts indirects sur les entreprises numérisées. La perception de la taxe sur la valeur ajoutée (TVA) sur les transactions numériques présente l’avantage d’une relative facilité administrative et de l’existence d’un cadre juridique, par rapport à l’impôt sur les sociétés. Les six pays étudiés disposent des dispositions légales requises pour prélever la TVA sur les prestations de services effectuées dans le pays par des non-résidents. Cependant, ces pays manquent souvent de mesures administratives obligeant les entreprises numérisées non résidentes à s’immatriculer à la TVA. Le Kenya, le Nigeria et le Rwanda appliquent un mécanisme d’autoliquidation, qui peut être efficace pour les services interentreprises (B2B) mais n’est pas viable pour les services d’entreprise à consommateur (B2C), qui constituent la majorité des services numériques transfrontaliers.</p> <p _msthash="46205" _msttexthash="263527121">La taxe sur les transactions mobiles semble dominer dans les pays d’Afrique de l’Est, principalement en raison de la croissance des services monétaires basés sur la téléphonie mobile, tels que M-Pesa, dans la région. Au Kenya, le gouvernement a imposé des droits d’accise sur les transactions mobiles, les données Internet et les transferts d’argent. Bien que les taxes sur les transactions mobiles soient relativement simples à collecter, le document met en garde les pays africains contre leur imposition, car elles sont de nature régressive et ont souvent un impact négatif sur les personnes à faible revenu.</p> <p _msthash="46206" _msttexthash="710121269">Le document recommande que, idéalement, les pays africains se concentrent sur les grandes entreprises multinationales telles qu’Uber, Google et Amazon avec une certaine coordination internationale. Toutefois, l’approche unifiée de l’OCDE propose actuellement une méthodologie assez compliquée, alors que les pays en développement ont besoin de méthodes simplifiées. À long terme, la meilleure voie à suivre pour les pays africains serait de s’appuyer sur la proposition de répartition fractionnaire du G24 dans le cadre du Cadre intégré sur l’érosion de la base d’imposition et le transfert de bénéfices, qui implique une forme d’imposition unitaire qui répartirait les bénéfices en fonction des activités réelles dans chaque site (employés, actifs physiques et ventes), afin d’assurer une répartition équitable des bénéfices entre les pays.</p> <p><strong _msthash="46207" _msttexthash="753025">Conclusion et recommandations</strong></p> <p _msthash="46208" _msttexthash="3013894">Think20, le réseau de recherche et de conseil politique du G20, déclare :</p> <p _msthash="46209" _msttexthash="206523330">« L’Afrique est dans une position unique pour saisir les opportunités offertes par les défis fiscaux de la numérisation afin de jouer un rôle proactif dans la coopération fiscale internationale où elle contribuerait à orienter l’orientation du programme mondial de normalisation plutôt que de fournir des contributions à un programme prédéterminé ; saisissant ainsi l’opportunité d’une plus grande inclusivité dans la gouvernance fiscale internationale ».</p> <p _msthash="46210" _msttexthash="492904425">Les pays africains ont besoin d’une solution plus globale pour relever certains des défis et des limites de la fiscalité numérique. La participation à des plateformes multilatérales telles que le Cadre intégré sur le BEPS est cruciale pour relever les défis de la fiscalité numérique, mais en fin de compte, les solutions devront répondre aux défis spécifiques auxquels sont confrontées les économies africaines, ce qui nécessite des consultations régionales approfondies à travers le continent. Le renforcement de la collaboration régionale grâce à un régime fiscal numérique unifié est également plus susceptible d’assurer une meilleure conformité, car les différents pays africains sont des marchés relativement insignifiants pour les multinationales numériques et les États africains qui sont membres du Cadre intégré sur le BEPS ont une influence limitée dans le monde fiscal international.</p> <p _msthash="46211" _msttexthash="342747457">Les modèles fiscaux devraient être revus en tenant compte des intérêts des gouvernements et des consommateurs grâce à des efforts de collaboration. Il est de la plus haute importance que des études d’évaluation de l’impact économique soient réalisées avant de mettre en œuvre des changements aux systèmes fiscaux afin de comprendre et d’apprécier les impacts potentiels et les conséquences imprévues que les modifications peuvent avoir sur la génération de recettes et les groupes marginalisés. La consultation publique contribuerait également à prévenir la mise en œuvre de taxes mal structurées qui pénalisent les pauvres, réduisent la connectivité et ont un impact négatif sur la croissance économique.</p> <p _msthash="46212" _msttexthash="160047654">Une priorité immédiate pour les pays africains devrait être de renforcer la législation en matière de TVA en fournissant des définitions de ce qui constitue des services numérisés imposables – en mettant éventuellement en œuvre un mécanisme simplifié de collecte et de conformité permettant aux non-résidents de s’inscrire à distance via un simple portail d’enregistrement en ligne.</p> <p _msthash="46213" _msttexthash="70085002">Les droits d’accise sur les services numériques devraient être évités, l’accent étant plutôt mis sur l’imposition des entreprises qui gagnent les revenus. Si les pays africains jugent nécessaire de taxer les transactions mobiles, ces taxes devraient être progressives et basées sur des seuils à limiter.</p> <h1>Taxing the digital economy in sub-Saharan Africa</h1> <p>Wednesday 1 December 2021</p> <p><strong>Celia Becker</strong></p> <p><em>ENSAfrica, Johannesburg/Kigali</em></p> <p><a href="mailto:[email protected]">[email protected]</a></p> <p><br /> &nbsp;</p> <p><strong>Background</strong></p> <p>The digital transformation of the world economy over the past few years has benefited a wide variety of sectors, including financial services, trade, health, transport and education. However, it has also significantly changed the way companies do business, introducing new and more complex business models.</p> <p>The digital economy encompasses:</p> <ul> <li>online platforms such as Google, Facebook and Amazon;</li> <li>platform-enabled services such as Uber and Airbnb;</li> <li>the trade in electronic transmissions, such as the online delivery of software, music, e-books, films and video games; and</li> <li>mobile technology and applications, including money transfer, borrowing and saving services.</li> </ul> <p>A key characteristic of digitalisation is that it allows companies to carry on business in locations where they do not have a physical presence. Existing international tax laws are, in principle, based on a physical presence attributable to a permanent establishment in a particular country. Consequently, efficiently taxing the digital economy has become a crucial consideration for tax authorities across the globe.</p> <p>The introduction of digitalised business models has intensified the two fundamental challenges of international tax:</p> <ul> <li>the definition of a taxable presence; and</li> <li>the allocation of business profits of multinational enterprises (MNEs) among the different jurisdictions in which they operate.</li> </ul> <p><strong>The OECD/G20 Inclusive Framework on BEPS and its implications for Africa</strong></p> <p>In January 2019, the Organisation for Economic Cooperation and Development (OECD)/G20 Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS) launched a process aimed at addressing some of the fundamental challenges arising from the digitalisation of the economy, including the allocation of taxing rights. Subsequently,&nbsp;the IF has agreed a two-pillar solution consisting of the following components.</p> <p>Pillar One is aimed at a fairer distribution of profits and taxing rights among jurisdictions. It applies to MNEs, other than extractive and regulated financial services companies, with a global turnover exceeding &euro;20bn and profit before tax/revenue above 10 per cent. The so-called residual profit &ndash; 20&ndash;30 per cent of profit in excess of 10 per cent of revenue &ndash; is to be allocated to &lsquo;market jurisdictions&rsquo; where goods or services are used or consumed, when the MNE derives at least &euro;1m from that jurisdiction (&euro;250,000 in the case of countries with a GDP of less than &euro;4bn).</p> <p>Pillar Two seeks to introduce a global minimum corporate tax rate of at least 15 per cent to protect the tax bases of respective countries and to curb international corporate tax competition. MNEs meeting the country-by-country reporting threshold of &euro;750m are subject to the Global Anti-Base Erosion Rules which,<em>&nbsp;inter alia</em>, levy a &lsquo;top-up&rsquo; tax payment on a parent entity in respect of the low taxed income of a constituent entity.</p> <p>An implementation plan to develop model legislation, guidance and a multilateral treaty in respect of the Pillar One and Two Framework are expected to be finalised in 2022 with implementation from 2023.</p> <p>As of November 2021, 141 jurisdictions have joined the two-pillar framework for international tax reform. Several countries in sub-Saharan Africa, including Angola, Benin, Kenya, Mauritius, Namibia, Nigeria, Senegal, Sierra Leone, South Africa and Togo are members of the IF. However, concerns have been raised about the potential lack of benefits from&nbsp;the framework for the African continent.</p> <p>The African Tax Administration Forum (ATAF), an African network that aims to&nbsp;improve&nbsp;tax systems in Africa, welcomes the framework as a milestone in achieving global consensus on tax challenges in digitalised economies. However, it has expressed reservations on the potential effectiveness of the proposed provisions for Africa. Its comments on the Blueprint proposals (issued in October 2020)&nbsp;said that the Pillar One Rules were far too complex and would only result in a very modest amount of profits being reallocated to smaller market jurisdictions.</p> <p>The new Pillar One rules were subsequently simplified, but the ATAF still maintains that reallocation of profits should instead be calculated as a portion of the MNE&rsquo;s total profit, instead of on its residual profit. It is of the view that this would simplify the determining of allocatable profits and ensure a fairer treatment of businesses with a current taxable presence in a market jurisdiction, as compared to those without. If the residual profit basis is to be retained, it argues that at least 35 per cent of residual profit should be allocated to market jurisdictions. ATAF is also of the view that the minimum effective tax rate under Pillar Two should be at least 20 per cent in order to effectively guard African tax bases and curb illicit financial flows from the continent.</p> <p><strong>Unilateral measures to tax the digital economy</strong></p> <p>While the OECD/G20 IF discussions on international taxation reform continued, several countries (including the UK and France) opted to introduce unilateral measures to address some of the tax challenges of the digital economy. Several sub-Saharan African countries have expanded the scope of their indirect taxes to cover digital services, but to date, only a few have implemented some form of direct digital services tax (DST) applying to non-residents with no local physical presence.</p> <p>For instance, with effect from 1 January 2021, Kenya is levying a 1.5 per cent tax on income accruing through a &lsquo;digital marketplace&rsquo;, defined as a platform that enables the direct interaction between buyers and sellers of goods and services through electronic means. In Zimbabwe, the annual gross income from satellite broadcasting services in respect of the provision or delivery of television or radio programs and e-commerce operators providing or delivering goods or services to persons resident in Zimbabwe exceeding $500,000 are taxed at a rate of 5 per cent, having taken effect on&nbsp;1 January 2019. Nigeria levies corporate income tax at the standard rate of 30 per cent of taxable income from widely defined &#39;digital services&#39;, including electronic commerce, electronic data storage, online adverts, participative network platforms and online payments, to the extent that a company that earns revenue in excess of NGN25m, has a significant economic presence in Nigeria and profit can be attributable to such activity.</p> <p><strong>ATAF guidance on drafting digital services tax legislation</strong></p> <p>In light of the apparent lack of stakeholder consensus on digital tax rules in Africa, in June 2020 ATAF announced, in a policy document titled&nbsp;<em>Domestic Resource Mobilisation &ndash; Digital Services Taxation in Africa,&nbsp;</em>that it was in the process of developing the&nbsp;<em>Suggested Approach to Drafting Digital Services Tax Legislation</em>&nbsp;(Suggested Approach) to provide African countries with a structure and framework for introducing DST, taking into consideration the specific challenges faced by African countries.</p> <p>The Suggested Approach was published in September 2020. It highlights the risk for countries in merely waiting for the OECD IF&rsquo;s international solution, which could significantly delay the implementation of legislation to enforce the appropriate taxing rights on the profits of digital businesses and result in material tax revenue losses for already under-funded African jurisdictions.</p> <p>The ATAF is of the view that, while the revenue generated by DST may not be significant for some African countries, a DST could improve public confidence in the fairness of the tax system by taxing high-profile digital companies that do not have a local physical presence. It proposes the introduction of a DST at the rate of between 1 per cent and 3 per cent on gross annual digital services revenue earned by a MNE in a country. It also provides standard text that can be adopted by member countries in their domestic laws. The suggested legislation proposes formulas for allocating income from digital services to a particular jurisdiction based on the participation of users in a given country.</p> <p>It is recognised that DSTs should not reduce the growth of the digital sector in African countries, particularly start-ups and SMEs. As DST is a tax on gross turnover, it would also apply to loss-making companies and those with low profit margins. Member countries should, therefore, consider a robust&nbsp;<em>de minimis</em>&nbsp;threshold, to ensure the DST only targets established and profitable digital businesses.</p> <p>The IF requires countries that adopt the new international tax rules to commit to the removal of all DSTs on all companies; ATAF&rsquo;s Suggested Approach advises its members to consider whether they would be willing to make a commitment to repeal their DSTs when a consensus-based international solution is achieved. Some African jurisdictions have already taken a stance in this regard. Although Kenya and Nigeria are members of the IF, they are yet to sign the agreement over concerns on the removal of DSTs and the dispute resolution mechanism.</p> <p><strong>The potential negative impact of digital taxation in Africa</strong></p> <p>Africa, with its youthful demographic profile, is a significant user of the internet, social media platforms, cloud computing and other digital services. The last decade has seen substantial development in ICT infrastructure and an increase in internet penetration on the continent. Between 2000 and 2019, the internet-connected population of Africa grew from 4.5 million to over 526 million, reaching 39.3 per cent penetration and accounting for around 11.5 per cent of the global internet population. Access to mobile telecommunications has also grown vastly since the year 2000.</p> <p>Research shows that, for every 10 per cent increase in mobile broadband penetration, there is an increase of between 0.82 to 1.4 per cent in the gross domestic product (GDP) of developing countries in Africa. The digital economy is a significant driver of economic development in the region.</p> <p>The growth in the digital economy provides an opportunity to governments to increase their revenue collection and expand their tax bases, which is particularly important for sub-Saharan African countries with large informal economies and limited tax bases. Furthermore, the economic slowdown caused by the Covid-19 pandemic has eroded tax revenues across the globe and forced revenue authorities to find alternative sources of taxation. As the pandemic has obliged countries to adjust to utilising unconventional digital means for education, banking, conferencing, meetings and the sale of goods, the digital services sector appears to be thriving despite the current adverse circumstances.</p> <p>African policy makers are well aware of this fact; the digital economy is high on the list of untapped sources of funds for many African tax authorities. However, a delicate balance must be achieved between increasing tax revenues without stifling the growth of the digital economy. One of the barriers that inhibits internet connectivity and limits use on the continent is the high cost of internet-enabled mobile devices and data, which is exacerbated in countries with high customs duties on mobile devices and excise taxes on over-the-top (OTT) services and/or other digital mediums such as mobile money.</p> <p>At a workshop on the impact of digital taxation on digital rights in Africa organised by the Collaboration on International ICT Policy for East and Southern Africa (CIPESA) earlier this year, participants deliberated on good digital taxation practices and the impact of taxation on users and national ecosystems. The workshop highlighted that poorly designed digital taxes could lower domestic tax revenue and negatively impact affordable and meaningful access to the internet.</p> <p>Professor H Sama Nwana, a technology and telecommunications consultant affiliated with the UK-based Cenerva, is of the view that digital taxes in various forms are not only regressive, but they also disenfranchise poor and marginalised groups such as the informal sector, women and the youth in rural areas &ndash; who need the internet the most. Countries which have introduced digital taxes have registered a subsequent decline in the number of people accessing and using the internet and other ICT-related services, ultimately leading to less revenue generated for the government. For example, when Uganda introduced a 1 per cent excise duty on the value of all mobile money transactions as well as a tax on social media in 2018, it sparked public outcry and internet subscriptions fell drastically. It also turned out that the government did not raise the anticipated revenue, as most users turned to virtual private networks (VPNs) to access social media platforms.</p> <p>A case study in a June 2020 working paper by the International Centre for Tax and Development of examined the taxation of the digital economy in Ghana, Kenya, Nigeria, Rwanda, Senegal and Uganda, with reference to the digitalised businesses of Amazon, Uber and Google respectively in these countries.</p> <p>The paper found that the key problem of taxing highly digitalised businesses in African countries is not due to their lack of a local taxable presence, but to the attribution of profits. For example, Uber has registered local subsidiaries with physical offices in four of the six countries surveyed (it has a substantial presence in each of these countries). These subsidiaries are set up to provide administrative services but do not own any intellectual property rights and do not receive any revenue from users of the Uber application. They appear to be merely remunerated on a cost-plus basis for supplying support services, whereas substantial revenues are flowing to foreign affiliates subject to low taxation.</p> <p>As at the date of the study, the participating countries have focused on the levying of indirect taxes on digitalised businesses. Collecting value-added tax (VAT) on digital transactions has the benefit of relative administrative ease and the existence of a legal framework, as compared to corporate taxes. All six countries surveyed have the required legal provisions to levy VAT on the supply of services in the country by non-residents. However, these countries often lack administrative measures obliging non-resident digitalised businesses to register for VAT. Kenya, Nigeria&nbsp;and Rwanda apply a reverse charge mechanism, which can be effective for business-to-business (B2B) services but is not viable for business-to-consumer services (B2C), which form the majority of cross-border digitalised services.</p> <p>Mobile transactions tax seems to be dominant in East African countries, mainly due to the growth in mobile phone-based money services, such as M-Pesa, in the region. In Kenya, the government imposed excise taxes on mobile transactions, internet data and money transfers. Although mobile transaction taxes are relatively simple to collect, the paper cautions African countries against imposing these, as they are regressive in nature and often have a negative impact on low income earners.</p> <p>The paper recommends that, ideally, African countries should focus on large MNEs such as Uber, Google and Amazon with some international coordination. However, the OECD&rsquo;s unified approach at present proposes a rather complicated methodology, whereas developing countries need simplified methods. In the long term, the best way forward for African countries would be to build on the G24 fractional apportionment proposal under the IF on BEPS, which entails a form of unitary taxation that would allocate profits based on the real activities in each location (employees, physical assets and sales), to ensure a fair profit allocation between countries.</p> <p><strong>Conclusion and recommendations</strong></p> <p>Think20, the research and policy advice network of the G20, says:</p> <p>&lsquo;Africa is in a unique position to seize the opportunities presented by the tax challenges of digitalisation to take a proactive role in the international tax cooperation where it would contribute to steering the direction of the global standard agenda rather than providing inputs in a pre-determined agenda; thereby seizing the opportunity for more inclusiveness in international tax governance&rsquo;.</p> <p>African countries need a more comprehensive solution to address some of the challenges and limitations of digital taxation. Participating at multilateral platforms such as the IF on BEPS is crucial to address digital tax challenges, but ultimately solutions will have to cater for the specific challenges faced by African economies, requiring extensive regional consultations across the continent. Strengthening regional collaboration through a unified digital tax regime is also more likely to provide better compliance, since individual African countries are relatively insignificant markets for digital MNEs and African states that are members of the IF on BEPS hold limited sway in the international tax world.</p> <p>Tax models should be reviewed, taking into account the interests of both governments and consumers through collaborative efforts. It is of the utmost importance that economic impact assessment studies are performed prior to implementing changes to tax systems to understand and appreciate the potential impacts and unintended consequences that amendments may have on revenue generation and marginalised groups. Public consultation would also assist in preventing the implementation of poorly structured taxes that penalise the poor, lower connectivity and have a negative impact on economic growth.</p> <p>An immediate priority for African countries should be to strengthen VAT legislation by providing definitions of what constitutes taxable digitalised services &ndash; potentially implementing a simplified collection and compliance mechanism for non-residents to register remotely through a simple portal for online registration.</p> <p>Excise taxes on digital services should be avoided, with the focus instead being on the taxation of the companies that are earning the income. If African countries consider it necessary to tax mobile transactions, such taxes should be progressive and based on thresholds to limit.</p> None ENSAfrica, Taxing the digital economy, sub-Saharan Africa, online platforms, Google, Facebook, Amazon, Uber, AirBnB,online delivery of software, music, e-books, films, video games, mobile technology, money transfer, borrowing, BEPS, allocation of business profits, saving services, digital services tax, VAT, Africa, https://www.ibanet.org/Taxing-the-digital-economy-sub-Saharan-Africa

digital taxation beps / pillar 1 / pillar 2, customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, fiscal decentralisation & subnational taxes, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <h3 _msthash="46120" _msttexthash="401947">Document de travail 136</h3> <p _msthash="46121" _msttexthash="280924410">Les services financiers numériques (SFN) se sont rapidement développés en Afrique et dans d’autres pays à faible revenu. Dans le même temps, les pays à faible revenu sont confrontés à de fortes pressions pour accroître la mobilisation des ressources nationales et à des défis majeurs en matière de taxation de l’économie numérique. Un nombre croissant d’entre eux avancent ou envisagent de nouvelles taxes sur les DFS. Celles-ci ont suscité beaucoup de débats et il y a des désaccords importants sur la raison d’être des taxes et leurs répercussions probables.</p> <p _msthash="46122" _msttexthash="540478107">Ce document examine trois questions clés qui pourraient aider les gouvernements et les autres parties prenantes à mieux comprendre la raison d’être et les répercussions des différentes décisions concernant l’imposition des SFD – et à en arriver à des politiques qui répondent le mieux aux besoins concurrents. Premièrement, quelle est la raison d’être de l’imposition de taxes spécifiques sur les transferts d’argent ou l’argent mobile en particulier? Deuxièmement, et surtout, quel est l’impact probable des taxes DFS? Troisièmement, comment fonctionnent dans la pratique les processus politiques par lesquels les taxes sur les SFD et les transferts d’argent sont introduits?</p> <p _msthash="46123" _msttexthash="209430351">Le document examine les principes fondamentaux d’une bonne imposition et présente le débat existant sur la question de savoir si les impôts sur les DFS les respectent. Il explique pourquoi la compréhension du paysage des services financiers est essentielle pour concevoir des politiques fiscales appropriées et établit un cadre pour développer l’analyse nécessaire des impacts des impôts sur les SFD. Il souligne également l’importance de mieux comprendre les processus qui donnent lieu à ces taxes.</p> <h3>Working Paper 136</h3> <p>Digital financial services (DFS) have rapidly expanded across Africa and other low-income countries. At the same time, low-income countries face strong pressures to increase domestic resource mobilisation, and major challenges in taxing the digital economy. A growing number are therefore advancing or considering new taxes on DFS. These have generated much debate and there are significant disagreements over the rationale for the taxes and their likely impacts.</p> <p>This paper examines three key questions that could help governments and other stakeholders to better understand the rationale for, and impacts of, different decisions around taxing DFS &ndash; and to arrive at policies that best meet competing needs. First, what is the rationale for imposing specific taxes on money transfers or mobile money in particular? Second, and most importantly, what is the likely impact of DFS taxes? Third, how do the policy processes through which taxes on DFS and money transfers are introduced function in practice?</p> <p>The paper looks at the core principles of good taxation and presents the existing debate around whether taxes on DFS observe them. It explains why understanding the landscape of financial services is essential to designing suitable tax policies and lays out a framework for developing the necessary analysis of the impacts of taxes on DFS. It also highlights the importance of better understanding the processes that give rise to these taxes.</p> None ICTD, Digital financial services, digital economy, digital services tax, money transfers, mobile money, tax, indirect taxes, mobile phones, https://www.ictd.ac/publication/should-governments-tax-digital-financial-services-research-agenda-understand-sector-specific-taxes-dfs/

tax administration tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication medium language proficiency None all <h3 _msthash="46078" _msttexthash="402285">Document de travail 137</h3> <p _msthash="46079" _msttexthash="364011687">Les nouvelles technologies numériques sont maintenant largement utilisées en Afrique et dans les pays à faible revenu (PFR). Cela a eu un impact sur l’administration fiscale, qui a été de plus en plus numérisée. Plus précisément, les services financiers numériques (SFN) et les identifications numériques peuvent améliorer l’administration fiscale. Ils ont le potentiel d’identifier plus facilement les contribuables, de mieux communiquer avec eux, d’appliquer et de surveiller l’observation et de réduire les coûts d’observation.</p> <p _msthash="46080" _msttexthash="347014629">Bien que le potentiel soit clair, la littérature existante indique certains des obstacles. L’adoption de la technologie numérique est encore faible en raison d’obstacles. En outre, lorsqu’ils adoptent la technologie, les contribuables ont souvent tendance à adopter diverses mesures pour minimiser les paiements d’impôts. Au sein des administrations fiscales, l’accessibilité et l’utilisation de données de qualité posent des défis. Des erreurs peuvent être commises lors du lancement de la numérisation, et il existe des obstacles réglementaires et politiques à une utilisation efficace de la technologie numérique.</p> <p _msthash="46081" _msttexthash="75776909">Dans ce contexte, ce document résume les questions clés qui sont pertinentes pour la recherche et l’élaboration de politiques afin d’utiliser plus efficacement la technologie numérique dans l’administration fiscale en Afrique et les pays à faible revenu.</p> <h3>Working Paper 137</h3> <p>New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs.</p> <p>While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technology, taxpayers often tend to adopt various measures to minimise tax payments. Within tax administrations there are challenges to accessibility and use of quality data. Mistakes can be made when launching digitisation, and there are regulatory and political barriers for effective use of digital technology.</p> <p>Given this context, this paper summarises key questions that are relevant for research and policy development to make more effective use of digital technology in tax administration in Africa and LICs.</p> None digital IDs, tax administration, tax revenue services, tax collection, use of IT, digitised tax administration, compliance, tax avoidance, challenges using IT, https://www.ictd.ac/publication/digital-financial-services-digital-ids-what-potential-better-taxation-africa/

digital taxation customs & excises, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith webinar/lecture medium language proficiency None all <h1 _msthash="46028" _msttexthash="3949101">Webinaire « Ghana’s E-Levy: two months in, what do...</h1> <h5 _msthash="46029" _msttexthash="66402505">DIGITAX a le plaisir d’annoncer le webinaire « Ghana’s E-Levy : two months in, what do we know? ». Ce prochain webinaire est le premier d’une série de webinaires sur les taxes et les services financiers numériques (SFN) organisés par le Centre international pour la fiscalité et le développement.</h5> <p _msthash="46030" _msttexthash="406005145">Le prélèvement électronique du Ghana, mis en œuvre le 1er mai 2022, est un sujet brûlant et <a _istranslated="1" href="https://www.ictd.ac/blog/taxes-collateral-risk-de-risk/" rel="noopener" target="_blank">très controversé</a> dans le pays. En tant que programme de recherche, DIGITAX cherche à mieux comprendre comment l’E-Levy a vu le jour, comment il a été mis en œuvre et quels peuvent être ses impacts. L’objectif de ce <a _istranslated="1" href="https://us02web.zoom.us/webinar/register/WN_XZ7qNWkPSomLlSSJWsjaJg" rel="noopener" target="_blank">webinaire</a> est d’entamer une conversation bien informée, ouverte à un public ghanéen et international, qui conduit à une meilleure compréhension de la conception de la taxe, de sa mise en œuvre, de ses effets tels qu’ils sont vécus par différentes parties de la société et, en fin de compte, des implications de la taxe pour d’autres pays dans des situations similaires.</p> <p _msthash="46031" _msttexthash="37749985"><strong _istranslated="1">Qu’est-ce que l’E-Levy et comment est-il discuté au Ghana?</strong> Comment en est-elle arrivée là et pourquoi est-elle devenue l’objet d’un débat?</p> <p _msthash="46032" _msttexthash="99176922"><strong _istranslated="1">Qui en est affecté et comment?</strong> Cela a-t-il affecté la vie quotidienne des gens de manière significative? Les utilisateurs de services électroniques modifient-ils leurs comportements? Les utilisateurs ont-ils rencontré des difficultés en raison de l’E-Levy? Qu’aimeraient-ils, le cas échéant, voir changer?</p> <p _msthash="46033" _msttexthash="633386">Le webinaire sera animé par :</p> <ul> <li _msthash="46034" _msttexthash="44694533"><strong _istranslated="1">Dr Wilson Prichard</strong> – Directeur exécutif, Centre international pour la fiscalité et le développement (ICTD) et Président de l’Initiative pour l’impôt foncier en Afrique (APTI)</li> </ul> <p _msthash="46035" _msttexthash="960921">Les conférenciers invités seront :</p> <ul> <li _msthash="46036" _msttexthash="18740085"><strong _istranslated="1">Dr Benjamin Amoah</strong> – Maître de conférences au Département des finances, École de commerce de l’Université du Ghana</li> <li _msthash="46037" _msttexthash="2884492"><strong _istranslated="1">Dorcas Ansah</strong> – Directrice de WIEGO Ghana</li> <li _msthash="46038" _msttexthash="8875178"><strong _istranslated="1">Chris Wales</strong> – consultant ICTD travaillant en tant que conseiller principal de recherche pour le programme DIGITAX</li> <li _msthash="46039" _msttexthash="4329052"><strong _istranslated="1">Abdul Karim Ibrahim</strong> – Journaliste audiovisuel, Ghana</li> </ul> <p> </p> <h1>Webinar &ldquo;Ghana&rsquo;s E-Levy: two months in, what do&hellip;</h1> <h5>DIGITAX is delighted to announce the webinar &lsquo;Ghana&rsquo;s E-Levy: two months in, what do we know?&rsquo;. This upcoming webinar is the first in a series of webinars on Taxes and Digital Financial Services (DFS) organised by the International Centre for Tax and Development.</h5> <p>The Ghana E-Levy, implemented on 1 May 2022, is a hot and&nbsp;<a href="https://www.ictd.ac/blog/taxes-collateral-risk-de-risk/" rel="noopener" target="_blank">highly contentious</a>&nbsp;topic in the country. As a research programme, DIGITAX seeks to better understand how the E-Levy came about, how it has been implemented, and what its impacts may be. The aim of this&nbsp;<a href="https://us02web.zoom.us/webinar/register/WN_XZ7qNWkPSomLlSSJWsjaJg" rel="noopener" target="_blank">webinar</a>&nbsp;is to begin a well-informed conversation, open to a Ghanaian and international audience, which leads to a better understanding of the tax&rsquo; design, its implementation, its effects as experienced by different parts of society, and ultimately what the tax&rsquo;s implications for other countries in similar situations may be.</p> <p><strong>What is the E-Levy and how is it being discussed in Ghana?</strong>&nbsp;How has it come about and why has it become the subject of debate?</p> <p><strong>Who is affected by it and how?</strong>&nbsp;Has it affected people&rsquo;s everyday life in a meaningful way? Are users of e-services changing their behaviours? Have users encountered any difficulties due to the E-Levy? What, if anything, would they like to see change?</p> <p>The webinar will be moderated by:</p> <ul> <li><strong>Dr Wilson Prichard</strong>&nbsp;&ndash; Executive Director, International Centre for Tax and Development (ICTD) and Chair of the African Property Tax Initiative (APTI)</li> </ul> <p>The guest speakers will be:</p> <ul> <li><strong>Dr Benjamin Amoah</strong>&nbsp;&ndash; Senior Lecturer at the Department of Finance, University of Ghana Business School</li> <li><strong>Dorcas Ansah</strong>&nbsp;&ndash; Director of WIEGO Ghana</li> <li><strong>Chris Wales</strong>&nbsp;&ndash; ICTD consultant working as a Senior Research Advisor for the DIGITAX programme</li> <li><strong>Abdul Karim Ibrahim</strong>&nbsp;&ndash; Broadcast Journalist, Ghana</li> </ul> <p>&nbsp;</p> None ICDT, Ghana, E-Levy, Levy on electronic transfers of money, electronic transfers, remittances, indirect tax, collected by third parties, Mobile Money providers, ayment Service Providersayment Service Providers, Banks, Financial Institutions, Ghana Revenue Authority, GRA, https://www.ictd.ac/event/webinar-ghanas-e-levy-two-months-in-what-do-we-know/

digital taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith podcast high language proficiency None all <p> </p> <p _msthash="45956" _msttexthash="222716">13 septembre 2022</p> <h3><strong _msthash="45957" _msttexthash="1682421">Le métavers et la taxe: une discussion non fongible</strong></h3> <p _msthash="45958" _msttexthash="133146299">Doug McHoney (leader mondial des services de fiscalité internationale de PwC) accueille Rebecca Lee, directrice des services fiscaux internationaux au sein du groupe de pratique fiscale nationale de Washington, pour sa sixième visite. Doug et Rebecca dissipent les mythes associés à la crypto-monnaie et au métavers. Ils décomposent les définitions de certains des jargons métavers les plus délicats, les implications fiscales des transactions métaverses, et où nous allons dans un proche avenir.</p> <p><strong _msthash="45959" _msttexthash="173797">Timestamps:</strong></p> <ul> <li _msthash="45960" _msttexthash="3464045">2:00 - Comment Rebecca en est-elle venue à se spécialiser dans le métavers ?</li> <li><font _msthash="45961" _mstmutation="1" _msttexthash="6603428">8:00 - Comment les gens qui ne sont pas familiers avec le Métavers devraient-ils penser aux termes suivants: </font><ul> <li _msthash="45962" _msttexthash="113568">8 h 15 - Web 3.0</li> <li _msthash="45963" _msttexthash="248443">9:45 - Blockchain</li> <li _msthash="45964" _msttexthash="405444">12:20 - crypto-monnaie</li> <li _msthash="45965" _msttexthash="523861">12:30 - monnaie fiduciaire</li> <li _msthash="45966" _msttexthash="713271">13:50 - jetons non fongibles (NFT)</li> <li _msthash="45967" _msttexthash="570258">19:40 - Interopérabilité</li> <li _msthash="45968" _msttexthash="305253">21:00 - Le métavers</li> </ul> </li> <li><font _msthash="45969" _mstmutation="1" _msttexthash="8423909">23:00 - Quels sont les problèmes fiscaux associés à certaines des transactions que vous pourriez voir dans le métavers? </font><ul> <li _msthash="45970" _msttexthash="533897">23:05 - Achats numériques</li> <li _msthash="45971" _msttexthash="1846507">23:55 - Achats numériques avec composants physiques</li> <li _msthash="45972" _msttexthash="16737084">31:20 - La création d’un NFT est-elle un service ? Dans l’affirmative, avons-nous une idée de la façon dont cela sera imposé?</li> <li _msthash="45973" _msttexthash="1787812">34:55 - Les services traditionnels dans le métavers</li> <li _msthash="45974" _msttexthash="940576">37:20 - Deuxième pilier du métavers</li> </ul> </li> <li _msthash="45975" _msttexthash="981461">43:00 - Quelle est la prochaine étape?</li> </ul> <p><a _msthash="45976" _msttexthash="908102" href="https://www.pwc.com/us/en/services/tax/podcasts.html#series">Voir la série complète de podcasts</a></p> <p> </p> <p> </p> <p> </p> <h5 _msthash="45977" _msttexthash="688779">Abonnez-vous à notre podcast</h5> <ul> <li><a _msthash="45978" _msttexthash="229034" href="https://itunes.apple.com/us/podcast/cross-border-tax-talks/id1410360483" target="_blank" title="Apple Podcasts">Apple Podcasts</a></li> <li> </li> <li><a _msthash="45979" _msttexthash="256295" href="https://podcasts.google.com/?feed=aHR0cDovL2ZlZWRzLmZlZWRidXJuZXIuY29tL0Nyb3NzQm9yZGVyVGF4VGFsa3M&amp;ved=0CBQQ27cFahcKEwjI48KZqonqAhUAAAAAHQAAAAAQCQ" target="_blank" title="Google Podcasts">Google Podcasts</a></li> <li> </li> <li><a _msthash="45980" _msttexthash="352885" href="https://open.spotify.com/show/5llzxauC5cS2UrQxxU8PE9" target="_blank" title="Spotify">Spotify (en anglais)</a></li> <li> </li> <li><a _msthash="45981" _msttexthash="115180" href="http://www.stitcher.com/s?fid=207439&amp;refid=stpr" target="_blank" title="Stitcher">Stitcher</a></li> <li> </li> <li><a _msthash="45982" _msttexthash="98501" href="https://overcast.fm/itunes1410360483/cross-border-tax-talks" target="_blank" title="Overcast">Couvert</a></li> <li> </li> <li><a _msthash="45983" _msttexthash="239187" href="https://tunein.com/podcasts/Business--Economics-Podcasts/Cross-border-tax-talks-p1334101/" target="_blank" title="TuneIn">Syntonisation</a></li> </ul> <h2 _msthash="45984" _msttexthash="229463">Haut-parleurs</h2> <p _msthash="45985" _msttexthash="143091">Rebecca Lee</p> <p _msthash="45986" _msttexthash="3165266">Directeur principal, Services fiscaux internationaux, PwC États-Unis</p> <p><a _msthash="45987" _msttexthash="564538" href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-metaverse-and-tax&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/r/rebecca-e-lee">Messagerie électronique</a></p> <p><a _msthash="45988" _msttexthash="172835" href="https://www.pwc.com/us/en/contacts/d/doug-mchoney.html">Doug McHoney</a></p> <p _msthash="45989" _msttexthash="3319381">Leader mondial des services de fiscalité internationale, PwC États-Unis</p> <p><a _msthash="45990" _msttexthash="564538" href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-metaverse-and-tax&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/d/doug-mchoney">Messagerie électronique</a></p> <p>&nbsp;</p> <p>September 13, 2022</p> <h3><strong>The Metaverse and Tax: A non fungible discussion</strong></h3> <p>Doug McHoney (PwC&#39;s International Tax Services Global Leader) welcomes Rebecca Lee, International Tax Services Principal in the Washington National Tax Practice for her sixth visit. Doug and Rebecca dispel myths associated with cryptocurrency and the metaverse. They break down definitions of some of the trickiest metaverse jargon, the tax implications of metaverse transactions, and where we are heading in the near future.</p> <p><strong>Timestamps:</strong></p> <ul> <li>2:00 - How did Rebecca come to specialize in the metaverse?</li> <li>8:00 - How should people who are unfamiliar with the Metaverse think about the following terms: <ul> <li>8:15 - Web 3.0</li> <li>9:45 - Blockchain</li> <li>12:20 - cryptocurrency</li> <li>12:30 - fiat currency</li> <li>13:50 - non fungible tokens (NFTs)</li> <li>19:40 - interoperability</li> <li>21:00 - the metaverse</li> </ul> </li> <li>23:00 - What are the tax issues associated with some of the transactions you might see in the metaverse? <ul> <li>23:05 - Digital purchases</li> <li>23:55 - Digital purchases with physical components</li> <li>31:20 - Is the creation of an NFT a service? If so, do we have any idea how that will be taxed?</li> <li>34:55 - Traditional services in the metaverse</li> <li>37:20 - Pillar Two in the metaverse</li> </ul> </li> <li>43:00 - What comes next?</li> </ul> <p><a href="https://www.pwc.com/us/en/services/tax/podcasts.html#series">View full podcast series</a></p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <h5>Subscribe to our podcast</h5> <ul> <li><a href="https://itunes.apple.com/us/podcast/cross-border-tax-talks/id1410360483" target="_blank" title="Apple Podcasts">Apple Podcasts</a></li> <li>&nbsp;</li> <li><a href="https://podcasts.google.com/?feed=aHR0cDovL2ZlZWRzLmZlZWRidXJuZXIuY29tL0Nyb3NzQm9yZGVyVGF4VGFsa3M&amp;ved=0CBQQ27cFahcKEwjI48KZqonqAhUAAAAAHQAAAAAQCQ" target="_blank" title="Google Podcasts">Google Podcasts</a></li> <li>&nbsp;</li> <li><a href="https://open.spotify.com/show/5llzxauC5cS2UrQxxU8PE9" target="_blank" title="Spotify">Spotify</a></li> <li>&nbsp;</li> <li><a href="http://www.stitcher.com/s?fid=207439&amp;refid=stpr" target="_blank" title="Stitcher">Stitcher</a></li> <li>&nbsp;</li> <li><a href="https://overcast.fm/itunes1410360483/cross-border-tax-talks" target="_blank" title="Overcast">Overcast</a></li> <li>&nbsp;</li> <li><a href="https://tunein.com/podcasts/Business--Economics-Podcasts/Cross-border-tax-talks-p1334101/" target="_blank" title="TuneIn">TuneIn</a></li> </ul> <h2>Speakers</h2> <p>Rebecca Lee</p> <p>Principal, International Tax Services, PwC US</p> <p><a href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-metaverse-and-tax&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/r/rebecca-e-lee">Email</a></p> <p><a href="https://www.pwc.com/us/en/contacts/d/doug-mchoney.html">Doug McHoney</a></p> <p>International Tax Services Global Leader, PwC US</p> <p><a href="https://www.pwc.com/us/en/global/forms/contactUsNew.html?parentPagePath=/content/pwc/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-metaverse-and-tax&amp;style=pwc&amp;territory=us&amp;contactLink=/content/pwc/us/en/contacts/d/doug-mchoney">Email</a></p> None PwC, Blockchain, cryptocurrency, fiat currency, non fungible tokens, NFT, NFTs, Digital purchases, metaverse, Pillar Two https://www.pwc.com/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-metaverse-and-tax.html

digital taxation taxation in the digital economy low databandwith podcast high language proficiency None all <h3 _msthash="45916" _msttexthash="2773459">Contes de la crypte(o) - Fiscalité mondiale des actifs numériques</h3> <p _msthash="45917" _msttexthash="1710664150">Doug McHoney (leader des services fiscaux internationaux (ITS) de PwC aux États-Unis) et Mazhar Wani (leader de la fiscalité FinTech chez PwC) discutent du rapport annuel Global Crypto Tax Report de PwC et des récents développements concernant les actifs numériques. Doug et Mazhar discutent de ce que sont les « actifs numériques »; le récent rapport de l’OCDE, « Taxing Virtual Currencies », et comment il se compare au rapport annuel de PwC sur la fiscalité mondiale des cryptomonnaies ; les distinctions entre les cryptomonnaies et les actifs numériques; l’augmentation des directives concernant les actifs numériques et les incitations potentielles pour les juridictions à jouer un rôle de chef de file dans le domaine des actifs numériques; la façon dont les organismes de réglementation du monde entier traitent la taxation des actifs numériques; l’importance de classer les actifs numériques en tant que « biens » ou « monnaie » et les distinctions entre les deux classifications; ce qu’est le « jalonnement » et les tendances mondiales récentes en matière de « jalonnement » ; ce qu’est la « finance décentralisée » (DeFi) et l’avenir de la DeFi ; les tendances de l’espace fiscal indirect concernant les actifs numériques; et des recommandations à l’intention des contribuables qui cherchent à entrer dans l’espace des actifs numériques.</p> <h3>Tales from the crypt(o) - Global taxation of digital assets</h3> <p>Doug McHoney (PwC&#39;s US International Tax Services (ITS) Leader) and Mazhar Wani (PwC&#39;s FinTech Tax Leader) discuss PwC&#39;s Annual Global Crypto Tax Report and recent developments concerning digital assets. Doug and Mazhar discuss: what &#39;digital assets&#39; are; the OECD&#39;s recent report, &#39;Taxing Virtual Currencies,&#39; and how it compares with PwC&#39;s Annual Global Crypto Tax Report; the distinctions between cryptocurrencies and digital assets; the increase in guidance concerning digital assets and potential incentives for jurisdictions to lead in the digital asset space; how regulators around the world are treating the taxation of digital assets; the importance of classifying digital assets as &#39;property&#39; or &#39;currency,&#39; and distinctions between the two classifications; what &#39;staking&#39; is and recent global trends regarding &#39;staking&#39;; what &#39;decentralized finance&#39; (DeFi) is and the future of DeFi; trends in the indirect tax space concerning digital assets; and recommendations for taxpayers looking to enter the digital asset space.</p> None https://www.pwc.com/us/en/services/tax/multinationals/podcasts/cross-border-tax-talks-tales-from-the-crypto.html

digital taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy high databandwidth webinar/lecture medium language proficiency None all <h1 _msthash="45810" _msttexthash="11142196">Dialogue virtuel sur la fiscalité dans l’économie numérique : nouveaux modèles en Asie et dans le Pacifique</h1> <h4 _msthash="45811" _msttexthash="2487342">Événement | 27 - 29 janvier 2021<br _istranslated="1"/> Temps de lecture en ligne<br _istranslated="1"/>: 4 minutes</h4> <p><a _msthash="45812" _msttexthash="417924" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#" id="calendar-0" tabindex="0"><em _istranslated="1"> </em> Ajouter au calendrier</a></p> <h6 _msthash="45813" _msttexthash="243672">PARTAGER CETTE PAGE</h6> <ul> <li> </li> <li> </li> <li> </li> <li> </li> </ul> <p><a _msthash="45814" _msttexthash="502125" href="https://www.adb.org/sites/default/files/event/661931/files/adbi-taxation-digital-economy-new-models-asia-pacific-agenda.pdf"> AgendaCliquez pour voir</a></p> <p><a _msthash="45815" _msttexthash="1663012" href="https://www.adb.org/sites/default/files/event/661931/files/adbi-taxation-digital-economy-new-models-asia-pacific-biography.pdf"> Biographies des conférenciersCliquez pour voir</a></p> <p><a _msthash="45816" _msttexthash="1013220" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#event-presentations"> PrésentationsCliquez pour afficher</a></p> <h4><a _msthash="45817" _msttexthash="2671513" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-0">Première journée du webinaire - Première partie Enregistrement</a></h4> <h4><a _msthash="45818" _msttexthash="2651168" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-1">Premier jour du webinaire - Enregistrement de la deuxième partie</a></h4> <h4><a _msthash="45819" _msttexthash="2748824" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-2">Premier jour du webinaire - Enregistrement de la troisième partie</a></h4> <p> </p> <p> </p> <h4><a _msthash="45820" _msttexthash="1462409" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-3">Enregistrement du deuxième jour du webinaire</a></h4> <h4><a _msthash="45821" _msttexthash="2850055" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-4">Troisième jour du webinaire - Enregistrement de la première partie</a></h4> <h4><a _msthash="45822" _msttexthash="2848391" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-5">Troisième jour du webinaire - Enregistrement de la deuxième partie</a></h4> <h5 _msthash="45823" _msttexthash="2024867">Heure de l’événement</h5> <p _msthash="45824" _msttexthash="5447858">Jour 1 : 11 h 00 à 15 h 30, heure de Tokyo Jour 2 : 11 h 00 à 14 h 40, heure de Tokyo Jour 3 : 11 h 00 à 15 h 30, heure<br _istranslated="1"/><br _istranslated="1"/> de Tokyo</p> <h5 _msthash="45825" _msttexthash="112294">Résumé</h5> <p _msthash="45826" _msttexthash="64112009">La pandémie de COVID-19 a accru la pression sur les budgets publics et la dette publique en Asie et dans le Pacifique en raison d’une augmentation des programmes de dépenses contracycliques à grande échelle et d’une diminution des recettes fiscales.</p> <p _msthash="45827" _msttexthash="133945864">Dans le même temps, les gouvernements sont confrontés à la nécessité d’obtenir des ressources financières supplémentaires pour atténuer les risques de pandémie tout en promouvant la reprise de la croissance et des mesures de résilience essentielles à la réalisation des objectifs de développement durable, telles que des investissements accrus dans l’éducation, la santé et la lutte contre le changement climatique.</p> <p _msthash="45828" _msttexthash="105269463">L’accélération de la numérisation de l’économie due à la COVID-19 et l’impact positif qu’elle peut avoir sur la création d’emplois et la croissance ont le potentiel de stimuler la mobilisation des ressources nationales vitales pour des réponses efficaces à la pandémie. La gestion de ces dynamiques pose toutefois de nombreuses difficultés aux décideurs de la région.</p> <p _msthash="45829" _msttexthash="160464720">Ce dialogue politique virtuel de l’IDAD a présenté de nouvelles recherches examinant les options pour optimiser la fiscalité en Asie et dans le Pacifique à l’ère de la numérisation et relever les défis connexes. Il a également mis en lumière les derniers développements en matière d’administration des recettes dans la région et leurs implications pour la taxation de l’économie numérique.</p> <h5 _msthash="45830" _msttexthash="133900">Objectifs</h5> <ul> <li _msthash="45831" _msttexthash="23052029">Examiner les stratégies d’administration des recettes pour améliorer les services et l’observation fiscale dans une économie numérique</li> <li _msthash="45832" _msttexthash="14226095">Identifier les principales caractéristiques des marchés numériques et des modèles d’affaires</li> <li _msthash="45833" _msttexthash="47074950">Mettre en évidence les leçons et les expériences politiques pour renforcer les capacités d’administration des recettes en Asie et dans le Pacifique dans un contexte d’accélération de la numérisation</li> </ul> <h5 _msthash="45834" _msttexthash="208715">Participants</h5> <ul> <li _msthash="45835" _msttexthash="42695978">Des représentants gouvernementaux des <strong _istranslated="1"><a _istranslated="1" href="https://www.adb.org/about/members">économies membres de la BAD</a></strong> ainsi que des chercheurs et des experts en politiques pour des groupes de réflexion, des organisations internationales et d’autres institutions</li> </ul> <h5 _msthash="45836" _msttexthash="78286">Sortie</h5> <ul> <li _msthash="45837" _msttexthash="32173596">Meilleure compréhension du développement de l’administration des revenus et de la compatibilité avec les marchés numériques et les modèles d’affaires</li> <li _msthash="45838" _msttexthash="14589523">Stimuler davantage la recherche sur les politiques et la collaboration internationale pour renforcer la prestation de services et la conformité dans le secteur</li> <li _msthash="45839" _msttexthash="9184136">Les articles présentés lors de l’événement seront considérés pour inclusion dans un livre ADBI</li> <li _msthash="45840" _msttexthash="12382357">Enregistrement et présentation des webinaires à télécharger sur le site Web de l’IDAD</li> </ul> <h5 _msthash="45841" _msttexthash="789438">Présentations à la conférence</h5> <h4><a _msthash="45842" _msttexthash="172588" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-1-0">27 janvier 2021</a></h4> <table> <tbody> <tr> <p _msthash="45843" _msttexthash="49135190"><strong _istranslated="1">Session 1.0: Introduction de la publication de livres: Nouvelles frontières pour la fiscalité à l’ère</strong><br _istranslated="1"/> numérique <strong _istranslated="1">Chris Evans</strong>, professeur, École de comptabilité, d’audit et de fiscalité, UNSW Sydney, Australie</p> <td style="vertical-align:top"> <p><a _msthash="45844" _msttexthash="96395" href="https://drive.google.com/file/d/1n1I93Cjjaa2_RcIbw71IYk0JLGwm_PiR/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45845" _msttexthash="24964238"><strong _istranslated="1">Session 1.1: Exploiter les impôts: réponses de l’administration fiscale à la perturbation</strong><br _istranslated="1"/> numérique <strong _istranslated="1">Jennie Granger</strong>, professeure, comptabilité, audit et fiscalité, UNSW Sydney, Australie</p> <td style="vertical-align:top"> <p><a _msthash="45846" _msttexthash="96395" href="https://drive.google.com/file/d/19_AC2sLaEbsD_6p_a223ptY-hNgqntUq/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45847" _msttexthash="43495881"><strong _istranslated="1">Session 1.2: Élaboration d’un modèle de conformité coopérative pour les grandes économies en développement: justification, conditions préalables et conception</strong><br _istranslated="1"/> administrative <strong _istranslated="1">Denny Vissaro</strong>, Coordonnateur de la recherche fiscale DDTC, Région du Grand Jakarta, Indonésie</p> <td style="vertical-align:top"> <p><a _msthash="45848" _msttexthash="96395" href="https://drive.google.com/file/d/18GAjgYMd09X3ALO2yczSjGjWAnOh88qV/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45849" _msttexthash="36016344"><strong _istranslated="1">Session 2.2: Intelligence artificielle et administration fiscale en Asie et dans le Pacifique: impacts de la numérisation</strong><br _istranslated="1"/> <strong _istranslated="1">Mohammad Hassan Shakil</strong>, PhD in Business Taylor’s University, Malaisie</p> <td style="vertical-align:top"> <p><a _msthash="45850" _msttexthash="96395" href="https://drive.google.com/file/d/1qT-3nN3mOh41WaeOjVq3ea7XXhz-7jZV/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45851" _msttexthash="72570316"><strong _istranslated="1">Session 2.3: Résolution des questions fiscales litigieuses: l’influence des objectifs de négociation des partenaires et du style de communication sur le résultat</strong><br _istranslated="1"/> des négociations <strong _istranslated="1">Fauzan Misra</strong>, maître de conférences, Faculté d’économie, Univ. Andalas, campus de Limau Manih, Indonésie</p> <td style="vertical-align:top"> <p><a _msthash="45852" _msttexthash="96395" href="https://drive.google.com/file/d/1e6CN2RZ4lGgU7TwohQDfQ5aKSGgVYm4N/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45853" _msttexthash="31222425"><strong _istranslated="1">Session 2.4: La fiscalité dans l’économie numérique:</strong> Pakistan <strong _istranslated="1">Fakhriya Anjum</strong>, Secrétaire, (Taxe de vente et budget fédéral d’accise) Federal Board of Revenue, Pakistan <br _istranslated="1"/></p> <td style="vertical-align:top"> <p><a _msthash="45854" _msttexthash="96395" href="https://drive.google.com/file/d/1cypnaCsX5NmlVC84Ym_-k1HF93OVIav_/view?usp=sharing" target="_blank">Glisser</a></p> </tr> </tbody> </table> <h4><a _msthash="45855" _msttexthash="172692" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-1-1">28 janvier 2021</a></h4> <table> <tbody> <tr> <p _msthash="45856" _msttexthash="64904749"><strong _istranslated="1">Session 3.0 : Évaluation des modifications proposées au compromis des années 1920</strong> <strong _istranslated="1">Craig Macfarlane Elliffe</strong>, professeur, Droit et politique fiscales, Faculté des affaires et de l’économie, Université d’Auckland, Nouvelle-Zélande <br _istranslated="1"/></p> <td style="vertical-align:top"> <p><a _msthash="45857" _msttexthash="96395" href="https://drive.google.com/file/d/1QDwlcG8ZB9mhkyX4In7AfZtcftYrTLOV/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45858" _msttexthash="51477517"><strong _istranslated="1">Session 3.1: La réforme fiscale de la RPC dans l’économie numérique: progrès et défis</strong><br _istranslated="1"/> <strong _istranslated="1">Yumin Li</strong>, Professeur adjoint, SILC Business School, Université de Shanghai <strong _istranslated="1">Minquan Liu</strong>, Professeur, École d’économie, Université<br _istranslated="1"/> de Pékin, RPC</p> <td style="vertical-align:top"> <p><a _msthash="45859" _msttexthash="96395" href="https://drive.google.com/file/d/1HG736_7BeDhkjhri9SeBnrQ09EiAxp0A/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45860" _msttexthash="52089193"><strong _istranslated="1">Session 3.2 : Révolution numérique ? La blockchain comme moteur de l’état de droit dans l’administration fiscale en</strong> RPC <strong _istranslated="1">Yan Xu</strong>, professeur agrégé, UNSW Sydney, Australie<br _istranslated="1"/> <strong _istranslated="1">Zeping Zhang</strong>, professeur, Université de sciences politiques et de droit de Chine orientale, RPC <br _istranslated="1"/></p> <td style="vertical-align:top"> <p><a _msthash="45861" _msttexthash="96395" href="https://drive.google.com/file/d/1y-DEP4Ibr2YpMMKNsSX6ZoD3S7-iiZBg/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45862" _msttexthash="22250527"><strong _istranslated="1">Session 4.1: Le rôle de la collaboration internationale dans les services numériques et la conformité fiscale en Inde</strong><br _istranslated="1"/> <strong _istranslated="1">Muthurangam Subramanian</strong>, conseiller principal, consultant et professeur invité</p> <td style="vertical-align:top"> <p><a _msthash="45863" _msttexthash="96395" href="https://drive.google.com/file/d/1lO7cO0yNkQEIkXiU2ULOiB-xWYhPU5Pv/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45864" _msttexthash="52595088"><strong _istranslated="1">Session 4.2 : Juste à temps ? Les parcours numériques des administrations fiscales en Australie et en</strong> Nouvelle-Zélande <strong _istranslated="1">Adrian Sawyer</strong>, professeur, Département de comptabilité et de systèmes d’information, Université de Canterbury, Nouvelle-Zélande <br _istranslated="1"/></p> <td style="vertical-align:top"> <p><a _msthash="45865" _msttexthash="96395" href="https://drive.google.com/file/d/1mWD8dSnuSzie0aBiCuvveM_Ym5qbfvr4/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45866" _msttexthash="15045797"><strong _istranslated="1">Session 4.3: La fiscalité dans l’économie numérique au</strong> Népal <strong _istranslated="1">Padam Kumar Shrestha</strong>, Directeur, Département des recettes intérieures, Népal <br _istranslated="1"/></p> <td style="vertical-align:top"> <p><a _msthash="45867" _msttexthash="96395" href="https://drive.google.com/file/d/17ENB7PKqrtmLW8rlizptdrkVO9InRHai/view?usp=sharing" target="_blank">Glisser</a></p> </tr> </tbody> </table> <h4><a _msthash="45868" _msttexthash="172796" href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-1-2">29 janvier 2021</a></h4> <table> <tbody> <tr> <p _msthash="45869" _msttexthash="18271786"><strong _istranslated="1">Session 5.0: La fiscalité dans l’économie numérique: nouveaux modèles en Asie et dans le Pacifique</strong><br _istranslated="1"/> <strong _istranslated="1">Bruno Carrasco</strong>, Chef du groupe thématique de gouvernance, DDCC, BAD</p> <td style="vertical-align:top"> <p><a _msthash="45870" _msttexthash="96395" href="https://drive.google.com/file/d/1OqdvwgNLoQ_Wv7wu1nhlAstwDZNe8911/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45871" _msttexthash="48031737"><strong _istranslated="1">Session 5.1: Défis de la fiscalité numérique transfrontalière: pratiques et perspectives</strong><br _istranslated="1"/> de l’Indonésie <strong _istranslated="1">Dwi Astuti</strong>, Directeur adjoint, Fiscalité internationale pour la prévention et le règlement des différends de la Direction générale des impôts, Indonésie</p> <td style="vertical-align:top"> <p><a _msthash="45872" _msttexthash="96395" href="https://drive.google.com/file/d/1kJ6b859rB7osblMhoEeOA9tb1tZmEtjv/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45873" _msttexthash="23774946"><strong _istranslated="1">Session 5.2: Vision future de l’administration fiscale japonaise: aspirations pour une administration</strong><br _istranslated="1"/> intelligente <strong _istranslated="1">Naofumi Kosugi</strong>, Conseiller principal, Agence nationale des impôts, Japon</p> <td style="vertical-align:top"> <p><a _msthash="45874" _msttexthash="96395" href="https://drive.google.com/file/d/1O6vHnEEjHyLkMCn15OrocK5tHaDuaQr-/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45875" _msttexthash="59504016"><strong _istranslated="1">Session 6.1: Le rôle de la réforme gouvernementale dans l’amélioration de la conformité fiscale volontaire dans l’économie numérique: l’expérience</strong><br _istranslated="1"/> du Bangladesh <strong _istranslated="1">Tapan Sarker</strong>, professeur agrégé, Université Griffith, Australie</p> <td style="vertical-align:top"> <p><a _msthash="45876" _msttexthash="96395" href="https://drive.google.com/file/d/1fO6IchGEHqj_mc-PknjdHwo__2vl1_kv/view?usp=sharing" target="_blank">Glisser</a></p> </tr> <tr> <p _msthash="45877" _msttexthash="18030428"><strong _istranslated="1">Session 6.2: La numérisation de l’administration fiscale en République de Corée et ses réalisations</strong><br _istranslated="1"/> <strong _istranslated="1">Jae-Jin Kim</strong>, Senior Fellow, Korea Institute of Public Finance</p> <td style="vertical-align:top"> <p><a _msthash="45878" _msttexthash="96395" href="https://drive.google.com/file/d/1w-Bm-2q5KoPxPmGdS3ZriCnfyqLHNIwW/view?usp=sharing" target="_blank">Glisser</a></p> </tr> </tbody> </table> <h1>Virtual Policy Dialogue on Taxation in the Digital Economy: New Models in Asia and the Pacific</h1> <h4>Event | 27 - 29 January 2021<br /> Online<br /> Read time: 4 mins</h4> <p><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#" id="calendar-0" tabindex="0"><em>&nbsp;</em>&nbsp;Add to Calendar</a></p> <h6>SHARE THIS PAGE</h6> <ul> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> </ul> <p><a href="https://www.adb.org/sites/default/files/event/661931/files/adbi-taxation-digital-economy-new-models-asia-pacific-agenda.pdf">&nbsp;AgendaClick to view</a></p> <p><a href="https://www.adb.org/sites/default/files/event/661931/files/adbi-taxation-digital-economy-new-models-asia-pacific-biography.pdf">&nbsp;Biographies of the SpeakersClick to view</a></p> <p><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#event-presentations">&nbsp;PresentationsClick to view</a></p> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-0">Webinar Day One - Part One Recording</a></h4> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-1">Webinar Day One - Part Two Recording</a></h4> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-2">Webinar Day One - Part Three Recording</a></h4> <p>&nbsp;</p> <p>&nbsp;</p> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-3">Webinar Day Two Recording</a></h4> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-4">Webinar Day Three - Part One Recording</a></h4> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-0-5">Webinar Day Three - Part Two Recording</a></h4> <h5>Time of event</h5> <p>Day 1: 11:00&ndash;15:30 Tokyo time<br /> Day 2: 11:00&ndash;14:40 Tokyo time<br /> Day 3: 11:00&ndash;15:30 Tokyo time</p> <h5>Summary</h5> <p>The COVID-19 pandemic has increased pressure on government budgets and public debt across Asia and the Pacific due to a rise in large-scale countercyclical expenditure programs and a decrease in tax revenues.</p> <p>At the same time, governments are facing the need to secure additional financial resources to mitigate pandemic risks while promoting growth recovery and resilience measures critical to achieving the Sustainable Development Goals such as greater investment in education, health, and combatting climate change.</p> <p>The accelerating digitalization of the economy due to COVID-19 and the positive impact it can have on job creation and growth has the potential to boost domestic resource mobilization vital to effective pandemic responses. Managing these dynamics poses many difficulties for the region&rsquo;s policy makers, however.</p> <p>This ADBI virtual policy dialogue featured new research examining options for optimizing taxation in Asia and the Pacific in the digitalization era and addressing related challenges. It also spotlighted the latest developments in revenue administration in the region and their implications for the taxation of the digital economy.</p> <h5>Objectives</h5> <ul> <li>Examine revenue administration strategies for enhancing services and tax compliance in a digital economy</li> <li>Identify key features of digital markets and business models</li> <li>Highlight policy lessons and experiences to build revenue administration capacity in Asia and the Pacific amid accelerating digitalization</li> </ul> <h5>Participants</h5> <ul> <li>Government officials from&nbsp;<strong><a href="https://www.adb.org/about/members">ADB member economies</a></strong>&nbsp;as well as policy researchers and experts for think tanks, international organizations, and other institutions</li> </ul> <h5>Output</h5> <ul> <li>Improved understanding of revenue administration development and compatibility with digital markets and business models</li> <li>Greater impetus for policy research and international collaboration for strengthening services delivery and compliance within the sector</li> <li>Papers presented during the event will be considered for inclusion in an ADBI book</li> <li>Webinar recording and presentation materials to be uploaded on the ADBI website</li> </ul> <h5>Conference Presentations</h5> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-1-0">27 January 2021</a></h4> <table> <tbody> <tr> <td> <p><strong>Session 1.0: Introduction of Book Publication: New Frontiers for Tax in the Digital Age</strong><br /> <strong>Chris Evans</strong>, Professor, School of Accounting, Auditing and Taxation, UNSW Sydney, Australia</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1n1I93Cjjaa2_RcIbw71IYk0JLGwm_PiR/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 1.1: Tapping Taxes: Revenue Administration Responses to Digital Disruption</strong><br /> <strong>Jennie Granger</strong>, Professor, Accounting, Auditing and Taxation, UNSW Sydney, Australia</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/19_AC2sLaEbsD_6p_a223ptY-hNgqntUq/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 1.2: Developing a Cooperative Compliance Model for Large Developing Economies: Justification, Prerequisites, and Administrative Design</strong><br /> <strong>Denny Vissaro</strong>, Coordinator of DDTC Fiscal Research, Greater Jakarta Area, Indonesia</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/18GAjgYMd09X3ALO2yczSjGjWAnOh88qV/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 2.2: Artificial Intelligence and Tax Administration in Asia and the Pacific: Impacts of Digitalization</strong><br /> <strong>Mohammad Hassan Shakil</strong>, PhD in Business Taylor&#39;s University, Malaysia</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1qT-3nN3mOh41WaeOjVq3ea7XXhz-7jZV/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 2.3: Resolving Disputed Tax Issues: The Influence of Partner Negotiation Objectives and Communication Style on Negotiation Outcome</strong><br /> <strong>Fauzan Misra</strong>, Senior Lecturer, Faculty of Economics, Univ. Andalas, Limau Manih Campus, Indonesia</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1e6CN2RZ4lGgU7TwohQDfQ5aKSGgVYm4N/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 2.4: Taxation in the Digital Economy: Pakistan</strong><br /> <strong>Fakhriya Anjum</strong>, Secretary, (Sales Tax &amp; Federal Excise Budget) Federal Board of Revenue, Pakistan</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1cypnaCsX5NmlVC84Ym_-k1HF93OVIav_/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> </tbody> </table> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-1-1">28 January 2021</a></h4> <table> <tbody> <tr> <td> <p><strong>Session 3.0: Assessing the Proposed Changes to the 1920s Compromise</strong><br /> <strong>Craig Macfarlane Elliffe</strong>, Professor, Taxation law and Policy, Faculty of Business and Economics, Auckland University, New Zealand</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1QDwlcG8ZB9mhkyX4In7AfZtcftYrTLOV/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 3.1: PRC&rsquo;s Taxation Reform in the Digital Economy: Progress and Challenges</strong><br /> <strong>Yumin Li</strong>, Assistant Professor, SILC Business School, Shanghai University<br /> <strong>Minquan Liu</strong>, Professor, School of Economics, Peking University, PRC</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1HG736_7BeDhkjhri9SeBnrQ09EiAxp0A/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 3.2: Digital Revolution? Blockchain as a Driver for the Rule of Law in Tax Administration in PRC</strong><br /> <strong>Yan Xu</strong>, Associate Professor, UNSW Sydney, Australia<br /> <strong>Zeping Zhang</strong>, Professor, East China University of Political Science and Law, PRC</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1y-DEP4Ibr2YpMMKNsSX6ZoD3S7-iiZBg/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 4.1: The Role of International Collaboration in Digital Services and Tax Compliance in India</strong><br /> <strong>Muthurangam Subramanian</strong>, Senior Advisor, Consultant &amp; Visiting Faculty</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1lO7cO0yNkQEIkXiU2ULOiB-xWYhPU5Pv/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 4.2: Just in Time? The Digital Journeys of the Revenue Administrations in Australia and New Zealand</strong><br /> <strong>Adrian Sawyer</strong>, Professor, Department of Accounting and Information Systems, University of Canterbury, New Zealand</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1mWD8dSnuSzie0aBiCuvveM_Ym5qbfvr4/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 4.3: Taxation in Digital Economy in Nepal</strong><br /> <strong>Padam Kumar Shrestha</strong>, Director, Inland Revenue Department, Nepal</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/17ENB7PKqrtmLW8rlizptdrkVO9InRHai/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> </tbody> </table> <h4><a href="https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific#accordion-1-2">29 January 2021</a></h4> <table> <tbody> <tr> <td> <p><strong>Session 5.0: Taxation in the Digital Economy: New Models in Asia and the Pacific</strong><br /> <strong>Bruno Carrasco</strong>, Chief of Governance Thematic Group, SDCC, ADB</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1OqdvwgNLoQ_Wv7wu1nhlAstwDZNe8911/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 5.1: Cross-Border Digital Taxation Challenges: Indonesia&rsquo;s Practices and Perspectives</strong><br /> <strong>Dwi Astuti</strong>, Deputy Director, International Taxation for Disputes Prevention and Settlement of the Directorate General of Taxes, Indonesia</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1kJ6b859rB7osblMhoEeOA9tb1tZmEtjv/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 5.2: Future Vision of Japan&rsquo;s Tax Administration: Aspirations for a Smart Administration</strong><br /> <strong>Naofumi Kosugi</strong>, Senior Advisor, National Tax Agency, Japan</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1O6vHnEEjHyLkMCn15OrocK5tHaDuaQr-/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 6.1: The Role of Government Reform in Improving Voluntary Tax Compliance in the Digital Economy: The Bangladesh Experience</strong><br /> <strong>Tapan Sarker</strong>, Associate Professor, Griffith University, Australia</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1fO6IchGEHqj_mc-PknjdHwo__2vl1_kv/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> <tr> <td> <p><strong>Session 6.2: Digitization of Tax Administration in Republic of Korea and its Achievements</strong><br /> <strong>Jae-Jin Kim</strong>, Senior Fellow, Korea Institute of Public Finance</p> </td> <td style="vertical-align:top"> <p><a href="https://drive.google.com/file/d/1w-Bm-2q5KoPxPmGdS3ZriCnfyqLHNIwW/view?usp=sharing" target="_blank">Slide</a></p> </td> </tr> </tbody> </table> None Asian Development Bank, ADB, Taxation in the Digital Economy,New Models, Asia and the Pacific, AI, AI and tax administration, AI and tax collection, AI and tax compliance, Pakistan, China, India, Australia, New Zealand, Nepal, Indonesia, Bangladesh, South Korea, Malaysia, Japan, digitalization of the economy, digital markets, https://www.adb.org/news/events/taxation-digital-economy-new-models-asia-pacific

digital taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, taxation in the digital economy high databandwidth webinar/lecture high language proficiency None all None tax policy, risk of tax payment extensions, tax collection, broad economic policy, COVID, https://www.youtube.com/watch?v=nldjJLh13L0

digital taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy, ultimate beneficial ownership high databandwidth webinar/lecture high language proficiency None all None India, Taxmann, Digital Taxation, laws on taxation of the digital economy, Equalisation Levy, Significant Economic Presence, Withholding tax, e-commerce operators, Taxation of Software as a Service, Taxation of Online Database Subscriptions, Taxation of Online Advertisement Business, Pillar One, Pillar 1, Pillar 2, Pillar two, India's Position, https://www.youtube.com/watch?v=kvTkXIHm_XQ

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith diploma/degree/postgraduate high language proficiency None all <p><strong _msthash="45681" _msttexthash="493779">Enseignant responsable</strong></p> <p _msthash="45682" _msttexthash="150111">Dr Ian Roxan</p> <p><strong _msthash="45683" _msttexthash="264576">Disponibilité</strong></p> <p _msthash="45684" _msttexthash="103905152">Ce cours est disponible sur les étudiants invités LLM (temps partiel étendu), LLM (temps plein) et LLM de la faculté de droit de l’Université de Pennsylvanie. Ce cours est disponible avec permission en tant qu’option extérieure pour les étudiants sur d’autres programmes où la réglementation le permet.</p> <p _msthash="45685" _msttexthash="6610552">Ce cours est limité à 30 étudiants. Les étudiants doivent postuler via Graduate Course Choice sur LSEforYou.</p> <p><strong _msthash="45686" _msttexthash="486057">Conditions préalables</strong></p> <p> </p> <p _msthash="45687" _msttexthash="44402891">Ce cours convient aux étudiants de toute discipline dans les sciences sociales. Aucune étude préalable de la fiscalité n’est requise. Une certaine connaissance préalable des principes de conception fiscale est avantageuse, mais pas essentielle.</p> <p><strong _msthash="45688" _msttexthash="268541">Contenu du cours</strong></p> <p> </p> <p _msthash="45689" _msttexthash="3249238707">L’activité économique à travers le monde est de plus en plus numérique. Les systèmes fiscaux du monde entier se sont développés à l’ère pré-numérique, mais ils ont rapidement trouvé des moyens de s’adapter à la nouvelle réalité. Ce cours examinera en profondeur les réponses actuelles et proposées des systèmes fiscaux aux défis de l’économie numérique. Les questions seront examinées à la fois d’un point de vue juridique et avec des approches interdisciplinaires plus larges, y compris l’économie, la sociologie et la science politique. <br _istranslated="1"/> <br _istranslated="1"/> Les sujets abordés incluront: les défis posés par l’économie numérique (qu’est-ce que l’économie numérique?), la taxation du travail dans l’économie numérique, la taxation des ventes et de la consommation dans l’économie numérique, les défis et solutions fiscaux internationaux (projet BEPS 2.0), les défis fiscaux pour les pays en développement et les solutions numériques pour la conformité et l’administration fiscales. <br _istranslated="1"/> <br _istranslated="1"/> Les étudiants collaboreront en groupes pour développer une compréhension plus profonde de sujets spécifiques dans le cours. L’évaluation sommative sera un essai s’appuyant sur ce travail. <br _istranslated="1"/> <br _istranslated="1"/> Les séminaires traitant de ces questions seront complétés par les séminaires mensuels sur la fiscalité de la LSE pendant le Carême. Établie depuis les années 1960, la série de séminaires sur la fiscalité de la LSE rassemble une grande variété de participants, notamment des avocats, des économistes, des comptables et des représentants du gouvernement. Les séminaires constituent un forum important pour des discussions d’actualité sur la fiscalité. Ils offrent aux étudiants la possibilité de participer activement aux débats actuels, de relier les idées des séminaires à d’autres questions étudiées dans le cours et de se connecter avec des conférenciers de premier plan d’un large éventail d’horizons sur les débats actuels en fiscalité.</p> <p><strong _msthash="45690" _msttexthash="206076">Enseignement</strong></p> <p> </p> <p _msthash="45691" _msttexthash="199112043">Ce cours est dispensé par une combinaison de cours et de conférences totalisant un minimum de 20 heures pendant le Carême. Les étudiants auront généralement deux heures supplémentaires au trimestre d’été. Cette année, l’enseignement sera dispensé par le biais de conférences en ligne enregistrées et d’un mélange de cours en personne et en ligne pour accueillir les étudiants qui ne peuvent pas être physiquement sur le campus. Ce cours comprend une semaine de lecture au cours de la semaine 6 du Carême.</p> <p><strong _msthash="45692" _msttexthash="323687">Cours de formation</strong></p> <p> </p> <p _msthash="45693" _msttexthash="4466995">Les étudiants doivent soumettre un essai formatif de 1 500 mots ou un devoir équivalent.</p> <p><strong _msthash="45694" _msttexthash="350129">Lecture indicative</strong></p> <p> </p> <p _msthash="45695" _msttexthash="656680310">• James &amp; Nobes, Economics of Taxation, Avi-Yonah, et al., Global Perspectives on Income Taxation Law, ou un autre livre<br _istranslated="1"/> <br _istranslated="1"/> d’introduction à la politique fiscale • Dean Curran, 'Risk, Innovation, and Democracy in the Digital Economy' (2018), 21(2) European Journal of Social Theory 207-26<br _istranslated="1"/> <br _istranslated="1"/> • OCDE, Addressing the Tax Challenges of the Digital Economy: Action 1 Final Report, OCDE/G20 Base Erosion and Profit Shifting Project (Paris: Éditions OCDE, 2018), chapitres 3, 4, 7 et 8<br _istranslated="1"/> • Wolfgang Schön, « Ten Questions about Why and How to Tax the Digitalized Economy » (2017), Max Planck Institute for Tax Law and Public Finance Working Paper 2017 – 11 (également (2018), 72(4/5) Bulletin for Int’l Taxation 278-92) <br _istranslated="1"/><br _istranslated="1"/> <br _istranslated="1"/> • David R. Agrawal &amp; William F. Fox, 'Taxes in an e-commerce generation' (2017), 24(5) Impôt international Finances publiques 903-26. <br _istranslated="1"/> <br _istranslated="1"/> Des listes de lecture détaillées seront fournies pendant le cours via Moodle.</p> <p><strong _msthash="45696" _msttexthash="171054">Évaluation</strong></p> <p _msthash="45697" _msttexthash="327834">Essai (100%, 8000 mots).</p> <p><strong>Teacher responsible</strong></p> <p>Dr Ian Roxan</p> <p><strong>Availability</strong></p> <p>This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option to students on other programmes where regulations permit.</p> <p>This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.</p> <p><strong>Pre-requisites</strong></p> <p>&nbsp;</p> <p>This course is suitable for students from any disciplinary background within the social sciences. No previous study of taxation is required. Some prior familiarity with principles of tax design is advantageous but not essential.</p> <p><strong>Course content</strong></p> <p>&nbsp;</p> <p>Economic activity across the world is increasingly digital. Taxation systems across the world developed in the pre-digital age, but they have been rapidly finding ways to adapt to the new reality. This course will look in depth at the present and proposed responses of tax systems to the challenges of the digital economy. The issues will be examined both from a legal perspective and with wider interdisciplinary approaches including economics, sociology and political science.<br /> <br /> Topics to be covered will include: the challenges posed by the digital economy (what is the digital economy?), taxing work in the digital economy, taxing sales and consumption in the digital economy, international tax challenges and solutions (the BEPS 2.0 project), tax challenges for developing countries, and digital solutions for tax compliance and administration.<br /> <br /> Students will collaborate in groups to develop a deeper understanding of specific topics in the course. The summative assessment will be an essay building on this work.<br /> <br /> Seminars discussing these issues will be complemented by the monthly LSE Taxation Seminars during the Lent Term. Established since the 1960s, the LSE Taxation Seminar series brings together a wide variety of participants, including lawyers, economists, accountants and government officials. The Seminars provide an important forum for topical discussion on taxation. They provide students with the opportunity to actively participate in current debates, link insights from the Seminars to other issues studied in the course and connect with leading speakers from a wide range of backgrounds on current debates in taxation.</p> <p><strong>Teaching</strong></p> <p>&nbsp;</p> <p>This course is delivered through a combination of classes and lectures totalling a minimum of 20 hours in Lent Term. Students will usually have two additional hours in the Summer Term. This year teaching will be delivered through recorded online lectures and a mix of both in-person and online classes to accommodate students who are unable to physically be on campus. This course includes a reading week in Week 6 of Lent Term.</p> <p><strong>Formative coursework</strong></p> <p>&nbsp;</p> <p>Students are expected to submit one 1,500-word formative essay or an equivalent assignment.</p> <p><strong>Indicative reading</strong></p> <p>&nbsp;</p> <p>&bull; James &amp; Nobes, Economics of Taxation, Avi-Yonah, et al., Global Perspectives on Income Taxation Law, or another introductory tax policy book<br /> <br /> &bull; Dean Curran, &lsquo;Risk, Innovation, and Democracy in the Digital Economy&rsquo; (2018), 21(2) European Journal of Social Theory 207&ndash;26<br /> <br /> &bull; OECD, Addressing the Tax Challenges of the Digital Economy: Action 1 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (Paris: OECD Publishing, 2018), chapters 3, 4, 7 and 8<br /> <br /> &bull; Wolfgang Sch&ouml;n, &lsquo;Ten Questions about Why and How to Tax the Digitalized Economy&rsquo; (2017), Max Planck Institute for Tax Law and Public Finance Working Paper 2017 &ndash; 11 (also (2018), 72(4/5) Bulletin for Int&rsquo;l Taxation 278-92)<br /> <br /> &bull; David R. Agrawal &amp; William F. Fox, &lsquo;Taxes in an e-commerce generation&rsquo; (2017), 24(5) Int&rsquo;l Tax Public Finance 903-26.<br /> <br /> Detailed reading lists will be provided during the course via Moodle.</p> <p><strong>Assessment</strong></p> <p>Essay (100%, 8000 words).</p> None the digital economy, taxing the digital economy, taxing sales and consumption in the digital economy, international tax challenges and solutions, BEPS, tax challenges for developing countries, digital solutions, tax compliance, tax administration. https://www.lse.ac.uk/resources/calendar2020-2021/courseGuides/LL/2020_LL4CH.htm

digital taxation tax audit low databandwith publication medium language proficiency None all <p _msthash="45637" _msttexthash="1226403048">La production de statistiques sur l’économie et la société numériques est un élément de plus en plus important du programme de travail des organismes nationaux de statistique. La demande de ces statistiques ne cesse d’augmenter à mesure que de plus en plus de pays cherchent à concevoir, suivre et revoir des politiques et stratégies nationales pour tirer parti des technologies de l’information et de la communication (TIC). Les milieux d’affaires ont également besoin d’informations sur l’accès aux TIC et leur utilisation par divers groupes de consommateurs, ainsi que d’informations sur l’impact des TIC. Il s’agit d’un défi particulier pour les pays en développement, dont beaucoup en sont encore à un stade précoce de leurs travaux statistiques sur la mesure de divers aspects d’une économie et d’une société de plus en plus numériques. Au niveau international, des indicateurs comparables des TIC sont essentiels pour permettre des comparaisons entre pays, suivre la fracture numérique et établir des repères pertinents pour l’élaboration des politiques.</p> <p _msthash="45638" _msttexthash="2391294347">La Conférence des Nations Unies sur le commerce et le développement (CNUCED) est un membre fondateur du Partenariat sur la mesure des TIC au service du développement, qui est une initiative internationale multipartite visant à améliorer la disponibilité et la qualité des données et des indicateurs relatifs aux TIC. L’une de ses principales réalisations est l’élaboration d’une liste de base d’indicateurs des TIC pour la production de statistiques comparables au niveau international. Cette liste a été approuvée pour la première fois par la Commission de statistique des Nations Unies à sa 38e session en mars 2007 et a depuis été mise à jour régulièrement. La Commission a encouragé les pays à utiliser cette liste dans leurs programmes de collecte de données; une première version du Manuel de production de statistiques sur l’économie de l’information a été publiée à la fin de 2007. Une version mise à jour a été publiée en 2009. L’édition actuelle, intitulée Manuel de production de statistiques sur l’économie numérique, a été préparée pour refléter les nombreux changements intervenus au cours de la dernière décennie en termes d’accès et d’utilisation des TIC. Par rapport aux versions précédentes, il élargit la couverture de la mesure du commerce électronique, du commerce des services TIC et du commerce des services fondés sur les TIC (ou fournis numériquement). Il contient davantage de questionnaires types et reflète les révisions les plus récentes de la liste des indicateurs de base des TIC du Partenariat. Le Manuel est destiné à guider les statisticiens des pays en développement à travers toutes les étapes de la production et de la diffusion de statistiques relatives au commerce électronique et à l’économie numérique.</p> <p>Producing statistics on the digital economy and society is an increasingly important component of the work programme of national statistical organizations. The demand for such statistics continuously increases as more countries seek to design, monitor and review national policies and strategies to take advantage of information and communications technologies (ICTs). Business communities also require information about access to, and use of, ICTs by various consumer groups, as well as information about the impact of ICTs. This is a particular challenge for developing countries, many of which are still at an early stage in their statistical work on measuring various aspects of an increasingly digital economy and society. At the international level, comparable ICT indicators are critical for allowing for cross-country comparisons, monitoring of the digital divide and for establishing policy-relevant benchmarks.</p> <p>The United Nations Conference on Trade and Development (UNCTAD) is a founding member of the Partnership on Measuring ICT for Development, which is an international, multi-stakeholder initiative to improve the availability and quality of ICT data and indicators. One of its key achievements is the development of a core list of ICT indicators for the production of internationally comparable statistics. This list was first endorsed by the United Nations Statistical Commission at its 38th session in March 2007 and has since been updated regularly. The Commission encouraged countries to use that list in their data collection programmes; a first version of the Manual for the Production of Statistics on the Information Economy was published at the end of 2007. An updated version was published in 2009. The current edition, entitled Manual for the Production of Statistics on the Digital Economy, was prepared to reflect the many changes that have taken place in the past decade in terms of access and use of ICTs. Compared to earlier versions, it expands the coverage of the measurement of e-commerce, trade in ICT services and trade in ICT-enabled (or digitally delivered) services. It contains more model questionnaires and reflects the most recent revisions of the Partnership&rsquo;s list of core ICT indicators. The Manual is intended to guide statisticians from developing countries through all the steps involved in the production and dissemination of statistics related to e-commerce and the digital economy</p> None None https://unctad.org/publication/manual-production-statistics-digital-economy-2020

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth course high language proficiency None all <p _msthash="45600" _msttexthash="1267883279">L’essor de l’économie numérique pose des défis et offre des possibilités aux entreprises multinationales en ce qui concerne leurs stratégies fiscales. La mondialisation et l’intégration croissantes des opérations des entreprises numériques, ainsi que l’ingéniosité de l’armée de conseillers fiscaux, exacerbent les problèmes d’évasion fiscale internationale. Cette unité initie les étudiants aux principes et aux pratiques de la fiscalité internationale dans l’économie numérique. Les étudiants apprennent comment les stratégies fiscales internationales sont formulées et mises en œuvre pour minimiser les obligations fiscales mondiales. Des études de cas de grandes entreprises multinationales, tant en Australie qu’à l’étranger, sont utilisées pour analyser et évaluer les règles fiscales internationales et les stratégies fiscales des entreprises. Cette unité couvre les principes fondamentaux de résidence et de source, l’imposition des groupes de sociétés, l’imposition des investissements entrants et sortants, l’imposition de la finance internationale et les stratégies fiscales internationales communes des entreprises multinationales.</p> <p>The rise of the digital economy imposes challenges as well as provides opportunities for multinational enterprises with respect to their tax strategies. The increasing globalisation and integration of operations of digital businesses, together with the ingenuity of the army of tax advisors, exacerbates the international tax avoidance issues. This unit introduces students to international tax principles and practices in the digital economy. Students learn how the international tax strategies are formulated and implemented to minimise global tax liabilities. Case studies of major multinational enterprises, both in Australia and overseas, are used to analyse and evaluate the International tax rules and business tax strategies. This unit covers the fundamental residence and source principles, the taxation of company groups, the taxation of inbound and outbound investments, the taxation of international finance, and common international tax strategies of multinational enterprises.</p> None University of Sydney, IT, Digital economy, tax in digital economy, international tax planning, IT and tax administrations, taxing source of revenue, digital services, source tax on digital sales, https://www.sydney.edu.au/units/CLAW6038

digital taxation taxation in the digital economy medium databandwith diploma/degree/postgraduate high language proficiency None all <p _msthash="45553" _msttexthash="718100123">Ce programme se concentre sur le numérique où le numérique implique des produits, des processus, des services, des modèles commerciaux, la monétisation et même l’orchestration numériques. Nous étudierons ce qui arrive au numérique dans chacune de ces sphères et pourquoi l’artefact « numérique » change notre façon de travailler, d’effectuer des transactions, de collaborer et de contrôler le travail, les institutions et les marchés du monde entier. Il s’agira d’un voyage visant à retracer l’artefact numérique à mesure qu’il évolue et se déplace, suivi d’une compréhension des implications sociétales du changement provoqué par la croissance du phénomène numérique. Ce programme offre aux étudiants un mélange unique et convaincant de théorie et de connaissances pratiques de l’économie numérique.</p> <h3 _msthash="45554" _msttexthash="421317">Principaux avantages</h3> <ul> <li _msthash="45555" _msttexthash="26082862">Enseignement axé sur la recherche par des professeurs spécialisés dans l’innovation numérique et l’économie numérique</li> <li _msthash="45556" _msttexthash="19514313">La capacité d’analyser la force et la valeur des modèles d’affaires innovants qui sous-tendent les entreprises numériques et le secteur public</li> <li _msthash="45557" _msttexthash="4696081">Enseignement basé sur des études de cas pour faire le pont entre la théorie et la pratique</li> <li _msthash="45558" _msttexthash="3676335">Styles d’enseignement hautement interactifs et engagés</li> <li _msthash="45559" _msttexthash="6805474">Mettre l’accent sur la participation et la présentation pour responsabiliser les étudiants</li> <li _msthash="45560" _msttexthash="4260009">La capacité d’articuler vos idées verbalement et par écrit</li> <li _msthash="45561" _msttexthash="7328919">Une base sur la façon dont l’innovation numérique doit être gérée et coordonnée</li> </ul> <p>This programme focuses on digital where digital implies digital products, process, services, business models, monetization and even orchestration. We will study what happens to the digital in each of these spheres and why the &#39;digital&#39; artefact is changing how we work, transact, collaborate and control labour, institutions, and markets around the world. It will be a journey of tracing the digital artefact as it evolves and shifts, followed by an understanding of the societal implications of the change wrought by the growth of digital phenomenon. This programme offers students a unique and compelling mix of theory and practical knowledge of the digital economy.</p> <h3>Key benefits</h3> <ul> <li>Research-led teaching by faculty specialized in digital innovation and digital economy</li> <li>The ability to analyze the strength and value of innovative business models underlying digital companies and the public sector</li> <li>Case-study based teaching to bridge theory and practice</li> <li>Highly interactive and engaged teaching styles</li> <li>A focus on participation and presentation to empower students</li> <li>The ability to articulate your ideas both verbally and in writing</li> <li>A grounding in how digital innovation needs to be managed and coordinated</li> </ul> None King's College London, Digital economy, taxing the digital economy, economics, micro economics, macro economics, https://www.kcl.ac.uk/study/postgraduate-taught/courses/digital-economy-msc

digital taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith publication high language proficiency None all <p _msthash="45398" _msttexthash="60905">Livre</p> <h2 _msthash="45399" _msttexthash="3667560">La fiscalité dans l’économie numérique</h2> <p _msthash="45400" _msttexthash="1341782">Nouveaux modèles en Asie et dans le Pacifique</p> <p _msthash="45401" _msttexthash="3619785">Édité parNella Hendriyetty, Chris Evans, Chul Ju Kim, Farhad Taghizadeh-Hesary</p> <p _msthash="45402" _msttexthash="430885">Edition1ère édition</p> <p _msthash="45403" _msttexthash="510991">Première publication2022</p> <p _msthash="45404" _msttexthash="532493">eBook publié10 juillet 2022</p> <p _msthash="45405" _msttexthash="403429">Pub. LocationLondres</p> <p _msthash="45406" _msttexthash="634049">Mentions légalesRoutledge</p> <p _msthash="45407" _msttexthash="889915">DEUX<a _istranslated="1" href="https://doi.org/10.4324/9781003196020" id="gtm_doi_link" target="_blank">https://doi.org/10.4324/9781003196020</a></p> <p _msthash="45408" _msttexthash="84643">Pages350</p> <p _msthash="45409" _msttexthash="302029">eBook ISBN9781003196020</p> <p _msthash="45410" _msttexthash="2691702">SujetsÉtudes régionales, Economie, Finance, Commerce &amp; Industrie</p> <p _msthash="45411" _msttexthash="462397">Bailleur de fonds OAad BAD</p> <p><a href="javascript:;" id="gtm-social-sharing" target="_blank" title="More"><img _mstalt="58981" alt="Share" src="./material-2023-07-12trans_files/share.svg" style="height:100%; width:100%"/></a></p> <p><a _msthash="45412" _msttexthash="113542" href="javascript:;" id="gtm-social-sharing" target="_blank" title="More">Partager</a></p> <p> </p> <p _msthash="45413" _msttexthash="114946">Citation</p> <h2 _msthash="45414" _msttexthash="82901">ABSTRAIT</h2> <p> </p> <p _msthash="45415" _msttexthash="1202759779">Une administration fiscale solide et efficiente dans un système fiscal moderne exige des politiques et des lois fiscales efficaces. Les cadres stratégiques devraient couvrir tous les aspects de l’administration fiscale et inclure les processus essentiels de saisie, de traitement, d’analyse et de réponse aux renseignements fournis par les contribuables et d’autres personnes concernant les affaires des contribuables. Les plus grands défis auxquels sont confrontées les administrations fiscales de tous les pays sont de loin ceux posés par l’évolution continue de l’économie numérique. Alors que les sociétés s’efforcent de faire face aux transitions de la troisième révolution industrielle ou numérique, les autorités fiscales sont aux prises avec les conséquences pour la viabilité de leurs assiettes fiscales et l’efficacité de l’administration et de la collecte des impôts. Cet ouvrage présente un examen critique de l’état des systèmes fiscaux en Asie et dans le Pacifique à l’ère de l’économie numérique.</p> <p> </p> <p _msthash="45416" _msttexthash="311422098">Le livre suggère comment les pays peuvent maximiser leur mobilisation des ressources nationales lorsqu’ils sont confrontés aux défis que la numérisation produit inévitablement, ainsi que la meilleure façon d’exploiter ou de tirer parti des aspects de la numérisation pour répondre à leurs propres besoins. Toutes les implications de la crise de la COVID-19 sont encore trop incertaines pour être prédites, mais il est clair que la crise accélérera la tendance à la numérisation et augmentera également les pressions sur les finances publiques. Ceci, à son tour, peut façonner la préférence et la nature des réponses multilatérales et unilatérales aux défis fiscaux posés par la numérisation et la nécessité de les relever.</p> <p> </p> <p _msthash="45417" _msttexthash="20178509">Ce livre sera une référence opportune pour ceux qui font des recherches sur la fiscalité dans l’économie numérique et pour les décideurs. </p> <p _msthash="45418" _msttexthash="18193019">La version en libre accès de ce livre, disponible sur www.taylorfrancis .com, a été mise à disposition sous une licence Creative Commons Attribution-Non-Commercial-No Derivatives 4.0.</p> <h2 _msthash="45419" _msttexthash="256724">TABLE DES MATIÈRES</h2> <h3 _msthash="45420" _msttexthash="297739">Chapitre|18 pages</h3> <h4><a _msthash="45421" _msttexthash="210470" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-1/introduction-chris-evans-farhad-taghizadeh-hesary-nella-hendriyetty-chul-ju-kim?context=ubx&amp;refId=1e733d9d-1c88-4c23-a994-bafbbdf9e1cd" id="gtm-toc-chapter">Introduction</a></h4> <p _msthash="45422" _msttexthash="7378423">De nouvelles frontières pour la fiscalité à l’ère numérique</p> <p _msthash="45423" _msttexthash="3141957">ParChris Evans, Farhad Taghizadeh-Hesary, Nella Hendriyetty, Chul Ju Kim</p> <p _msthash="45424" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45425" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45426" _msttexthash="159861">Taille: 0.28 MB</p> <h3 _msthash="45427" _msttexthash="264576">Partie I|88 pages</h3> <h4> </h4> <p _msthash="45428" _msttexthash="3386123">Introduction et vue d’ensemble</p> <h3 _msthash="45429" _msttexthash="316420">Chapitre 1|24 pages</h3> <h4><a _msthash="45430" _msttexthash="359970" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-3/tapping-taxes-jennie-granger-bernadene-de-clercq-andy-lymer?context=ubx&amp;refId=24866f36-2a73-430d-ac5a-226de62d69ea" id="gtm-toc-chapter">Exploiter les taxes</a></h4> <p _msthash="45431" _msttexthash="7895043">Perturbations numériques et réponses de l’administration des recettes</p> <p _msthash="45432" _msttexthash="1605240">ParJennie Granger, Bernadene de Clercq, Andy Lymer</p> <p _msthash="45433" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45434" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45435" _msttexthash="158314">Taille: 0.21 MB</p> <h3 _msthash="45436" _msttexthash="315692">Chapitre 2|11 pages</h3> <h4><a _msthash="45437" _msttexthash="3942640" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-4/artificial-intelligence-tax-administration-asia-pacific-mohammad-hassan-shakil-mashiyat-tasnia?context=ubx&amp;refId=5dac3e66-cf16-4f89-856f-94fd79c09022" id="gtm-toc-chapter">Intelligence artificielle et administration fiscale en Asie et dans le Pacifique</a></h4> <p _msthash="45438" _msttexthash="1207466">ByMohammad Hassan Shakil, Mashiyat Tasnia</p> <p _msthash="45439" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45440" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45441" _msttexthash="159666">Taille: 0.09 MB</p> <h3 _msthash="45442" _msttexthash="317278">Chapitre 3|26 pages</h3> <h4><a _msthash="45443" _msttexthash="2059798" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-5/taxing-digitalized-economy-wawan-juswanto-yanuar-falak-abiyunus?context=ubx&amp;refId=400118be-02ec-49ef-b09b-6b8e23bcf9c4" id="gtm-toc-chapter">Taxer l’économie numérique</a></h4> <p _msthash="45444" _msttexthash="1044693">Le point de vue des marchés émergents</p> <p _msthash="45445" _msttexthash="1119612">ByWawan Juswanto, Yanuar Falak Abiyunus</p> <p _msthash="45446" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45447" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45448" _msttexthash="159419">Taille: 0.26 MB</p> <h3 _msthash="45449" _msttexthash="317239">Chapitre 4|25 pages</h3> <h4><a _msthash="45450" _msttexthash="7036133" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-6/developing-cooperative-compliance-model-developing-economies-denny-vissaro?context=ubx&amp;refId=f1e8450b-7784-457a-aa25-ee10123418b5" id="gtm-toc-chapter">Élaboration d’un modèle de conformité coopérative pour les économies en développement</a></h4> <p _msthash="45451" _msttexthash="3095495">Justification, conditions préalables et conception administrative</p> <p _msthash="45452" _msttexthash="286598">ParDenny Vissaro</p> <p _msthash="45453" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45454" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45455" _msttexthash="158977">Taille: 0.24 MB</p> <h3 _msthash="45456" _msttexthash="303095">Partie II|210 pages</h3> <h4> </h4> <p _msthash="45457" _msttexthash="1269359">Visions et défis de la taxation numérique</p> <h3 _msthash="45458" _msttexthash="318149">Chapitre 5|19 pages</h3> <h4><a _msthash="45459" _msttexthash="10295649" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-8/people-republic-china-tax-reform-digital-economy-yumin-li-minquan-liu?context=ubx&amp;refId=b1303d90-6d30-4d53-86cb-a7f65ad8d943" id="gtm-toc-chapter">La réforme fiscale de la République populaire de Chine dans l’économie numérique</a></h4> <p _msthash="45460" _msttexthash="310440">Progrès et défis</p> <p _msthash="45461" _msttexthash="426322">ByYumin Li, Minquan Liu</p> <p _msthash="45462" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45463" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45464" _msttexthash="158327">Taille: 0.12 MB</p> <h3 _msthash="45465" _msttexthash="316927">Chapitre 6|22 pages</h3> <h4><a _msthash="45466" _msttexthash="10036884" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-9/blockchain-implications-tax-administration-people-republic-china-yan-xu-zeping-zhang?context=ubx&amp;refId=aa40dfbb-c467-4fd0-a08f-ec24b306d141" id="gtm-toc-chapter">La blockchain et ses implications pour l’administration fiscale en République populaire de Chine</a></h4> <p _msthash="45467" _msttexthash="425620">Par Yan Xu, Zeping Zhang</p> <p _msthash="45468" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45469" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45470" _msttexthash="158548">Taille: 0.13 MB</p> <h3 _msthash="45471" _msttexthash="317837">Chapitre 7|16 pages</h3> <h4><a _msthash="45472" _msttexthash="6525558" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-10/role-international-collaboration-digital-services-tax-compliance-india-muthurangam-subramanian?context=ubx&amp;refId=8831d179-c3e6-4f26-a331-d2414a6a5a5a" id="gtm-toc-chapter">Le rôle de la collaboration internationale dans les services numériques et la conformité fiscale en Inde</a></h4> <p _msthash="45473" _msttexthash="600730">ByMuthurangam Subramanian</p> <p _msthash="45474" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45475" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45476" _msttexthash="159666">Taille: 0.09 MB</p> <h3 _msthash="45477" _msttexthash="318019">Chapitre 8|25 pages</h3> <h4><a _msthash="45478" _msttexthash="552981" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-11/digitally-prepared-jennie-granger-adrian-sawyer?context=ubx&amp;refId=91fe3818-9f83-4625-b2dc-a88f6ec7271b" id="gtm-toc-chapter">Préparé numériquement?</a></h4> <p _msthash="45479" _msttexthash="3833570">Les parcours des administrations fiscales en Australie et en Nouvelle-Zélande</p> <p _msthash="45480" _msttexthash="793598">ParJennie Granger, Adrian Sawyer</p> <p _msthash="45481" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45482" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45483" _msttexthash="158548">Taille: 0.13 MB</p> <h3 _msthash="45484" _msttexthash="317265">Chapitre 9|30 pages</h3> <h4><a _msthash="45485" _msttexthash="7420582" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-12/digitalization-tax-administration-achievements-republic-korea-jae-jin-kim?context=ubx&amp;refId=78bac673-05b9-4cdb-8592-1e4140bb7742" id="gtm-toc-chapter">La numérisation de l’administration fiscale et ses réalisations en République de Corée</a></h4> <p _msthash="45486" _msttexthash="202449">ParJae-Jin Kim</p> <p _msthash="45487" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45488" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45489" _msttexthash="158951">Taille: 0.42 MB</p> <h3 _msthash="45490" _msttexthash="337207">Chapitre 10|19 pages</h3> <h4><a _msthash="45491" _msttexthash="2096965" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-13/cross-border-digital-taxation-challenges-bayu-andikara-dwi-astuti-iva-unnaiza-hanum?context=ubx&amp;refId=1933ab10-7693-4e76-8c1f-6d262a86c075" id="gtm-toc-chapter">Les défis de la fiscalité numérique transfrontalière</a></h4> <p _msthash="45492" _msttexthash="4761081">Pratiques et perspectives de l’Indonésie</p> <p _msthash="45493" _msttexthash="1365364">ByBayu Andikara, Dwi Astuti, Iva Unnaiza Hanum</p> <p _msthash="45494" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45495" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45496" _msttexthash="158769">Taille: 0.14 MB</p> <h3 _msthash="45497" _msttexthash="335426">Chapitre 11|20 pages</h3> <h4><a _msthash="45498" _msttexthash="34103862" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-14/role-government-reform-improving-voluntary-tax-compliance-digital-economy-tapan-sarker-md-shabbir-ahmed?context=ubx&amp;refId=a13bc104-9b30-4694-8fb3-4cb722e137b9" id="gtm-toc-chapter">Le rôle de la réforme gouvernementale dans l’amélioration de l’observation volontaire des obligations fiscales dans l’économie numérique</a></h4> <p _msthash="45499" _msttexthash="1457300">L’expérience du Bangladesh</p> <p _msthash="45500" _msttexthash="722644">ByTapan Sarker, Md Shabbir Ahmed</p> <p _msthash="45501" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45502" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45503" _msttexthash="158327">Taille: 0.12 MB</p> <h3 _msthash="45504" _msttexthash="337610">Chapitre 12|28 pages</h3> <h4><a _msthash="45505" _msttexthash="6027736" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-15/future-vision-japan-tax-administration-naofumi-kosugi?context=ubx&amp;refId=a961c1bb-0dbf-491a-9a6b-d547c730b720" id="gtm-toc-chapter">Vision d’avenir de l’administration fiscale japonaise</a></h4> <p _msthash="45506" _msttexthash="1575964">Aspirations à une administration intelligente</p> <p _msthash="45507" _msttexthash="313183">ParNaofumi Kosugi</p> <p _msthash="45508" _msttexthash="114933">Abstrait </p> <p> </p> <p _msthash="45509" _msttexthash="156611">TÉLÉCHARGER</p> <p _msthash="45510" _msttexthash="161616">Taille: 4.87 MB</p> <h3 _msthash="45511" _msttexthash="338065">Chapitre 13|29 pages</h3> <h4><a _msthash="45512" _msttexthash="5200247" href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-16/resolving-disputed-tax-issues-online-negotiation-platform-fauzan-misra-rahmat-kurniawan-efa-yonnedi?context=ubx&amp;refId=e0f6801d-6242-479a-91cf-7056767fb8e1" id="gtm-toc-chapter">Résoudre les questions fiscales litigieuses grâce à une plateforme de négociation en ligne</a></h4> <p _msthash="45513" _msttexthash="9756682">L’influence des objectifs de négociation des partenaires et du style de communication sur les résultats des négociations</p> <p _msthash="45514" _msttexthash="1423604">ParFauzan Misra, Rahmat Kurniawan, Efa Yonnedi</p> <p _msthash="45515" _msttexthash="114933">Abstrait </p> <p>Book</p> <h2>Taxation in the Digital Economy</h2> <p>New Models in Asia and the Pacific</p> <p>Edited ByNella Hendriyetty, Chris Evans, Chul Ju Kim, Farhad Taghizadeh-Hesary</p> <p>Edition1st Edition</p> <p>First Published2022</p> <p>eBook Published10 July 2022</p> <p>Pub. LocationLondon</p> <p>ImprintRoutledge</p> <p>DOI<a href="https://doi.org/10.4324/9781003196020" id="gtm_doi_link" target="_blank">https://doi.org/10.4324/9781003196020</a></p> <p>Pages350</p> <p>eBook ISBN9781003196020</p> <p>SubjectsArea Studies, Economics, Finance, Business &amp; Industry</p> <p>OA FunderADB</p> <p><a href="javascript:;" id="gtm-social-sharing" target="_blank" title="More"><img alt="Share" src="https://www.taylorfrancis.com/books/assets/icon/share.svg" style="height:100%; width:100%" /></a></p> <p><a href="javascript:;" id="gtm-social-sharing" target="_blank" title="More">Share</a></p> <p>&nbsp;</p> <p>Citation</p> <h2>ABSTRACT</h2> <p>&nbsp;</p> <p>A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers&rsquo; affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy.</p> <p>&nbsp;</p> <p>The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them.</p> <p>&nbsp;</p> <p>This book will be a timely reference for those researching on taxation in digital economy and for policy makers. 　</p> <p>The Open Access version of this book, available at www .taylorfrancis .com, has been made available under a Creative Commons Attribution-Non-Commercial-No Derivatives 4.0 license.</p> <h2>TABLE OF CONTENTS</h2> <h3>Chapter|18&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-1/introduction-chris-evans-farhad-taghizadeh-hesary-nella-hendriyetty-chul-ju-kim?context=ubx&amp;refId=1e733d9d-1c88-4c23-a994-bafbbdf9e1cd" id="gtm-toc-chapter">Introduction</a></h4> <p>New Frontiers for Tax in the Digital Age</p> <p>ByChris Evans, Farhad Taghizadeh-Hesary, Nella Hendriyetty, Chul Ju Kim</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.28&nbsp;MB</p> <h3>Part&nbsp;Part I|88&nbsp;pages</h3> <h4>&nbsp;</h4> <p>Introduction and Overview</p> <h3>Chapter&nbsp;1|24&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-3/tapping-taxes-jennie-granger-bernadene-de-clercq-andy-lymer?context=ubx&amp;refId=24866f36-2a73-430d-ac5a-226de62d69ea" id="gtm-toc-chapter">Tapping Taxes</a></h4> <p>Digital Disruption and Revenue Administration Responses</p> <p>ByJennie Granger, Bernadene de Clercq, Andy Lymer</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.21&nbsp;MB</p> <h3>Chapter&nbsp;2|11&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-4/artificial-intelligence-tax-administration-asia-pacific-mohammad-hassan-shakil-mashiyat-tasnia?context=ubx&amp;refId=5dac3e66-cf16-4f89-856f-94fd79c09022" id="gtm-toc-chapter">Artificial Intelligence and Tax Administration in Asia and the Pacific</a></h4> <p>ByMohammad Hassan Shakil, Mashiyat Tasnia</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.09&nbsp;MB</p> <h3>Chapter&nbsp;3|26&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-5/taxing-digitalized-economy-wawan-juswanto-yanuar-falak-abiyunus?context=ubx&amp;refId=400118be-02ec-49ef-b09b-6b8e23bcf9c4" id="gtm-toc-chapter">Taxing the Digitalized Economy</a></h4> <p>An Emerging Markets Perspective</p> <p>ByWawan Juswanto, Yanuar Falak Abiyunus</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.26&nbsp;MB</p> <h3>Chapter&nbsp;4|25&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-6/developing-cooperative-compliance-model-developing-economies-denny-vissaro?context=ubx&amp;refId=f1e8450b-7784-457a-aa25-ee10123418b5" id="gtm-toc-chapter">Developing a Cooperative Compliance Model for Developing Economies</a></h4> <p>Justification, Prerequisites, and Administrative Design</p> <p>ByDenny Vissaro</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.24&nbsp;MB</p> <h3>Part&nbsp;Part II|210&nbsp;pages</h3> <h4>&nbsp;</h4> <p>Visions and Challenges of Digital Taxation</p> <h3>Chapter&nbsp;5|19&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-8/people-republic-china-tax-reform-digital-economy-yumin-li-minquan-liu?context=ubx&amp;refId=b1303d90-6d30-4d53-86cb-a7f65ad8d943" id="gtm-toc-chapter">The People&#39;s Republic of China&#39;s Tax Reform in the Digital Economy</a></h4> <p>Progress and Challenges</p> <p>ByYumin Li, Minquan Liu</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.12&nbsp;MB</p> <h3>Chapter&nbsp;6|22&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-9/blockchain-implications-tax-administration-people-republic-china-yan-xu-zeping-zhang?context=ubx&amp;refId=aa40dfbb-c467-4fd0-a08f-ec24b306d141" id="gtm-toc-chapter">Blockchain and Its Implications for Tax Administration in the People&#39;s Republic of China</a></h4> <p>ByYan Xu, Zeping Zhang</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.13&nbsp;MB</p> <h3>Chapter&nbsp;7|16&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-10/role-international-collaboration-digital-services-tax-compliance-india-muthurangam-subramanian?context=ubx&amp;refId=8831d179-c3e6-4f26-a331-d2414a6a5a5a" id="gtm-toc-chapter">The Role of International Collaboration in Digital Services and Tax Compliance in India</a></h4> <p>ByMuthurangam Subramanian</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.09&nbsp;MB</p> <h3>Chapter&nbsp;8|25&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-11/digitally-prepared-jennie-granger-adrian-sawyer?context=ubx&amp;refId=91fe3818-9f83-4625-b2dc-a88f6ec7271b" id="gtm-toc-chapter">Digitally Prepared?</a></h4> <p>The Journeys of the Revenue Administrations in Australia and New Zealand</p> <p>ByJennie Granger, Adrian Sawyer</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.13&nbsp;MB</p> <h3>Chapter&nbsp;9|30&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-12/digitalization-tax-administration-achievements-republic-korea-jae-jin-kim?context=ubx&amp;refId=78bac673-05b9-4cdb-8592-1e4140bb7742" id="gtm-toc-chapter">Digitalization of the Tax Administration and Its Achievements in the Republic of Korea</a></h4> <p>ByJae-Jin Kim</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.42&nbsp;MB</p> <h3>Chapter&nbsp;10|19&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-13/cross-border-digital-taxation-challenges-bayu-andikara-dwi-astuti-iva-unnaiza-hanum?context=ubx&amp;refId=1933ab10-7693-4e76-8c1f-6d262a86c075" id="gtm-toc-chapter">Cross-Border Digital Taxation Challenges</a></h4> <p>Indonesia&#39;s Practices and Perspectives</p> <p>ByBayu Andikara, Dwi Astuti, Iva Unnaiza Hanum</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.14&nbsp;MB</p> <h3>Chapter&nbsp;11|20&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-14/role-government-reform-improving-voluntary-tax-compliance-digital-economy-tapan-sarker-md-shabbir-ahmed?context=ubx&amp;refId=a13bc104-9b30-4694-8fb3-4cb722e137b9" id="gtm-toc-chapter">The Role of Government Reform in Improving Voluntary Tax Compliance in the Digital Economy</a></h4> <p>The Bangladesh Experience</p> <p>ByTapan Sarker, Md Shabbir Ahmed</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;0.12&nbsp;MB</p> <h3>Chapter&nbsp;12|28&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-15/future-vision-japan-tax-administration-naofumi-kosugi?context=ubx&amp;refId=a961c1bb-0dbf-491a-9a6b-d547c730b720" id="gtm-toc-chapter">Future Vision of Japan&#39;s Tax Administration</a></h4> <p>Aspirations for a Smart Administration</p> <p>ByNaofumi Kosugi</p> <p>Abstract&nbsp;</p> <p>&nbsp;</p> <p>DOWNLOAD</p> <p>Size:&nbsp;4.87&nbsp;MB</p> <h3>Chapter&nbsp;13|29&nbsp;pages</h3> <h4><a href="https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781003196020-16/resolving-disputed-tax-issues-online-negotiation-platform-fauzan-misra-rahmat-kurniawan-efa-yonnedi?context=ubx&amp;refId=e0f6801d-6242-479a-91cf-7056767fb8e1" id="gtm-toc-chapter">Resolving Disputed Tax Issues through an Online Negotiation Platform</a></h4> <p>The Influence of Partner Negotiation Objectives and Communication Style on Negotiation Outcome</p> <p>ByFauzan Misra, Rahmat Kurniawan, Efa Yonnedi</p> <p>Abstract&nbsp;</p> None digital economy, cross-border transactions, Japan, tax disputes, Korea, India, tax administration, tax revenue services, tax collection, use of IT, digitised tax administration, tax compliance, tax avoidance, challenges using IT, https://www.taylorfrancis.com/books/oa-edit/10.4324/9781003196020/taxation-digital-economy-chul-ju-kim-nella-hendriyetty-farhad-taghizadeh-hesary-chris-evans

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy, ultimate beneficial ownership medium databandwith publication high language proficiency None all <h2 _msthash="45219" _msttexthash="256724">TABLE DES MATIÈRES</h2> <p _msthash="45220" _msttexthash="82901">ABSTRAIT</p> <p _msthash="45221" _msttexthash="180895">RECONNAISSANCE</p> <p _msthash="45222" _msttexthash="88140">DÉDICACE</p> <p _msthash="45223" _msttexthash="355810">LISTE DES ABRÉVIATIONS</p> <p _msthash="45224" _msttexthash="264316">TABLEAU DES AFFAIRES</p> <p _msthash="45225" _msttexthash="215553">LISTE DES STATUTS</p> <p _msthash="45226" _msttexthash="25229061">CHAPITRE UN : INTRODUCTION<br _istranslated="1"/> 1.1 Contexte du problème 1.2 Énoncé du problème<br _istranslated="1"/><br _istranslated="1"/> 1.3 Hypothèse 1.4 Questions de recherche 1.5 Cadre théorique 1.6 Analyse documentaire 1.7 Méthodologie<br _istranslated="1"/> de recherche<br _istranslated="1"/><br _istranslated="1"/><br _istranslated="1"/><br _istranslated="1"/> 1.8 Ventilation des chapitres</p> <p _msthash="45227" _msttexthash="139831848">CHAPITRE DEUX : LE RÉGIME INTERNATIONAL DE TAXATION DE L’ÉCONOMIE<br _istranslated="1"/> NUMÉRIQUE 2.1 Nature et portée du régime international 2.2 Projet<br _istranslated="1"/> BEPS 2.3 L’économie numérique et le projet<br _istranslated="1"/> Beps 2.4 Principes associés au régime<br _istranslated="1"/><br _istranslated="1"/> fiscal international a) Efficacité et équité<br _istranslated="1"/> b) Neutralité<br _istranslated="1"/> c) Efficience d) Certitude<br _istranslated="1"/> et simplicité<br _istranslated="1"/> e) Flexibilité<br _istranslated="1"/> 2.5 Évolution actuelle de la fiscalité de l’économie<br _istranslated="1"/> numérique 2.6 Conclusion</p> <p _msthash="45228" _msttexthash="258671270">CHAPITRE TROIS:LE RÉGIME<br _istranslated="1"/> FISCAL DU KENYA 3.1 Introduction<br _istranslated="1"/> 3.2 Histoire du régime fiscal du Kenya 3.2.1 Période précoloniale 3.2.2 Période<br _istranslated="1"/> coloniale 3.2.3 L’après-colonialisme 3.3 Cadre législatif et politique fiscal actuel<br _istranslated="1"/> du Kenya 3.3.1 Impôt sur le revenu 3.3.2 Impôt sur<br _istranslated="1"/><br _istranslated="1"/> les gains en capital 3.3.3 Taxe sur la<br _istranslated="1"/> valeur ajoutée 3.3.4 Droits<br _istranslated="1"/> d’importation<br _istranslated="1"/><br _istranslated="1"/><br _istranslated="1"/> 3.3.5 Droit d’accise<br _istranslated="1"/> 3.4 Cadre juridique du Kenya sur la taxation de l’économie<br _istranslated="1"/> numérique 3.4.1 Concept kenyan de source et de résidence<br _istranslated="1"/> 3.4.2 Développements<br _istranslated="1"/> locaux 3.5 Conclusion</p> <p _msthash="45229" _msttexthash="295004736">CHAPITRE QUATRE:TAXABILITÉ DE L’ÉCONOMIE<br _istranslated="1"/> NUMÉRIQUE 4.1Introduction.69 4.2 Considérations clés pour taxer l’économie numérique 4.3 Défis liés à l’imposition de l’économie<br _istranslated="1"/><br _istranslated="1"/> numérique 4.3.1. Compétence<br _istranslated="1"/> 4.3.2. Caractérisation 4.3.3.Taxe sur la valeur ajoutée (TVA) 4.4.4.Érosion de la base d’imposition et transfert<br _istranslated="1"/> de bénéfices 4.4 Mesures introduites pour taxer l’économie<br _istranslated="1"/> numérique a. Impôt sur les sociétés b. Taxe sur la valeur ajoutée (TVA)<br _istranslated="1"/><br _istranslated="1"/> c. Taxe sur<br _istranslated="1"/> le chiffre d’affaires ou prélèvement de péréquation<br _istranslated="1"/><br _istranslated="1"/> 4.5 Conclusion</p> <p _msthash="45230" _msttexthash="3430596">CHAPITRE CINQ:CONCLUSION ET RECOMMANDATIONS<br _istranslated="1"/> 5.1 Conclusion<br _istranslated="1"/> 5.2 Recommandations</p> <p _msthash="45231" _msttexthash="160238">BIBLIOGRAPHIE</p> <h2 _msthash="45232" _msttexthash="82901">ABSTRAIT</h2> <p _msthash="45233" _msttexthash="1056263351">Cette thèse explore le concept d’économie numérique, sa croissance rapide et les défis fiscaux qu’elle a introduits, tant au niveau local qu’international. Il examine la caractéristique générale d’un État souverain et son droit inhérent d’imposer la source sur les revenus générés sur son territoire. La thèse tente d’étudier l’assujettissement à l’impôt de l’économie numérique où les affaires sont menées sans l’exigence d’une présence physique, une condition préalable à l’administration fiscale. Comment les États, et en particulier le Kenya, peuvent-ils détecter l’établissement stable, à des fins d’administration fiscale, pour une économie fortement dépendante des actifs incorporels et d’un modèle commercial basé sur les données, les effets de réseau et le contenu généré par les utilisateurs. Il se concentre donc sur la portée des cadres législatifs et politiques du Kenya et sur son efficacité dans la taxation de l’économie numérique.</p> <p _msthash="45234" _msttexthash="700081811">L’économie numérique est la contribution à la production économique totale dérivée de nombreux intrants numériques, tels que les compétences numériques et les applications numériques. Il fonctionne à une échelle totalement différente par rapport aux entreprises traditionnelles. Il n’est pas nécessaire d’avoir une existence physique pour générer des recettes importantes et, par conséquent, cela signifie qu’il y a peu ou pas d’impôt perçu par les gouvernements respectifs. Par conséquent, les entreprises numériques et en particulier les entreprises numériques multinationales ont pu tirer parti des lois et des politiques fiscales qui ont été rédigées pour l’ère industrielle et qui sont mal adaptées à l’économie numérique d’aujourd’hui.</p> <p _msthash="45235" _msttexthash="954552352">Le Plan d’action sur l’érosion de la base d’imposition et le transfert de bénéfices, de l’Organisation de coopération et de développement économiques, visait à répondre aux questions fondamentales de l’érosion de la base d’imposition et du transfert de bénéfices (BEPS), mais il n’a pas répondu aux attentes car il n’a pas été en mesure de recommander des solutions pratiques et réalisables qui permettraient de combler les lacunes qui existent dans l’administration fiscale de l’économie numérique. Les résultats ont révélé que le BEPS n’est pas un problème unique auquel sont confrontés tous les États, mais que les États sont confrontés à différents problèmes BEPS et les évaluent de leur propre point de vue centré sur l’État. Par conséquent, l’élaboration de nombreuses mesures provisoires par différents États pour taxer l’économie numérique, la communauté internationale essayant toujours de parvenir à un consensus sur les solutions possibles et pratiques.</p> <p _msthash="45236" _msttexthash="431193386">Le cadre fiscal kenyan actuel sur la taxation de l’économie numérique est obscur car seuls les projets de loi récents déposés au Parlement tentent de traiter la question en profondeur. À la lumière des résultats de cette recherche, il a été établi que le problème n’est pas si lourd sur les lois et règlements sur la taxation des biens vendus par voie électronique, mais plutôt sur la mise en œuvre des lois applicables lorsqu’elles existent. Enfin, le document recommande d’éventuelles modifications du cadre juridique kenyan et les amendements proposés sont évalués par comparaison avec ce qui s’est passé dans d’autres juridictions.</p> <h2 _msthash="45237" _msttexthash="166452">REMERCIEMENTS</h2> <p _msthash="45238" _msttexthash="50457849">Je tiens à exprimer ma sincère gratitude et mon appréciation aux personnes suivantes pour l’aide qu’elles m’ont apportée et dont la contribution a facilité la réussite de mon mémoire de recherche.</p> <p _msthash="45239" _msttexthash="158982213">Mes remerciements particuliers à mon superviseur très dévoué, le professeur F.D. P. Situma, pour le soutien, les conseils, les critiques constructives et les conseils qu’il m’a donnés tout au long du développement du sujet, de la proposition de recherche et, par la suite, de la rédaction du projet. Il n’a jamais pris sa retraite et était toujours à portée de main pour offrir une aide professionnelle. Merci Prof., que Dieu vous bénisse.</p> <p _msthash="45240" _msttexthash="64670008">Je suis également reconnaissant au professeur Attiya Waris de m’avoir initié au droit fiscal et de m’avoir encouragé à aborder ce sujet de thèse et pour ses critiques et commentaires qui m’ont aidé à améliorer la qualité de mes recherches.</p> <p _msthash="45241" _msttexthash="25308179">Le soutien de mes parents était incommensurable. Merci de m’avoir motivé à continuer à écrire. Que Dieu soit miséricordieux envers vous et vous ajoute plus de vie pour y participer aussi.</p> <h2 _msthash="45242" _msttexthash="88140">DÉDICACE</h2> <p _msthash="45243" _msttexthash="152927827">Cette œuvre est dédiée à Dieu Tout-Puissant pour m’avoir permis d’accomplir cette tâche. À mes parents aimants et merveilleux, merci pour vos prières, vos encouragements, vos conseils inconditionnels et votre soutien indéfectible. Tu es incroyable! Dieu vous bénisse. À mes frères et sœurs, Joel et Grace n’ont pas peur de rêver et de devenir. Merci beaucoup d’être toujours là pour moi.</p> <h2 _msthash="45244" _msttexthash="355810">LISTE DES ABRÉVIATIONS</h2> <p _msthash="45245" _msttexthash="1240980">Illustration non incluse dans cet extrait</p> <h2 _msthash="45246" _msttexthash="264316">TABLEAU DES AFFAIRES</h2> <p _msthash="45247" _msttexthash="138708713">1. <em _istranslated="1">Kenya Commercial Bank Ltd c. KRA</em> [2016] eKLR <em _istranslated="1">R c. Commissaire aux impôts intérieurs</em>. <br _istranslated="1"/> 2. <em _istranslated="1">République c. Commissaire aux impôts intérieurs (Bureau des grands contribuables) Ex parte Barclays Bank of Kenya Limited (</em>2015) eKLR. <br _istranslated="1"/> <strong _istranslated="1">3. <em _istranslated="1">Okiya Omtatah Okoiti c. Le secrétaire du Cabinet, Trésor national et 3 autres,</em> Pétition constitutionnelle n° 253 de [2018] eKLR.</strong><br _istranslated="1"/> 4. <em _istranslated="1">Stanbic Bank Kenya Limited contre Kenya Revenue Authority</em> (2009) eKLR. <br _istranslated="1"/> 5. <em _istranslated="1">Quill Corp. c. Dakota du Nord</em> (1992) 504 U.S. 298. <br _istranslated="1"/> 6. <em _istranslated="1">Cook v Tait (Collector of Inland Revenue),</em> 265 U.S 47 (1924)(44 S.Ct. 444, 68 L.Ed 895).</p> <h2 _msthash="45248" _msttexthash="215553">LISTE DES STATUTS</h2> <p _msthash="45249" _msttexthash="356115682">1. Constitution du Kenya 2010. <br _istranslated="1"/> 2. Loi de finances 2017, Loi n° 15 de 2017. <br _istranslated="1"/> 3. Loi n° 9 de 2018 portant modification de la loi sur les lois fiscales. <br _istranslated="1"/> 4. Projet de loi de finances (2019). <br _istranslated="1"/> 5. Loi de finances de l’Inde, 2018. <br _istranslated="1"/> 6. Loi de 2015 sur les droits d’accise, Loi n° 23 de 2015. <br _istranslated="1"/> 7. Le projet de loi sur le processus de collecte des recettes des gouvernements de comté (2018). <br _istranslated="1"/> 8. Loi de 1973 relative à l’impôt sur le revenu, chapitre 470, Lois du Kenya. <br _istranslated="1"/> 9. Loi de 2004 sur la gestion douanière de la Communauté d’Afrique de l’Est, Loi n° 1 de 2005. <br _istranslated="1"/> 10. Loi de 2010 sur la TVA, chapitre 476, Lois du Kenya. <br _istranslated="1"/> 11. Loi de 2013 sur la TVA, Loi n° 35 de 2013. <br _istranslated="1"/> 12. Loi de finances 2018, Loi n° 10 de 2018.</p> <h2 _msthash="45250" _msttexthash="598819">INTRODUCTION DU PREMIER CHAPITRE</h2> <h3 _msthash="45251" _msttexthash="519532">1.1 Contexte du problème</h3> <p _msthash="45252" _msttexthash="185487159">L’infrastructure numérique du 21e siècle a permis aux géants de la technologie d’atteindre leurs clients plus rapidement, plus facilement et à moindre coût. Le commerce transfrontalier se fait sur simple pression d’un bouton et ces transactions se développent chaque jour avec le développement de nouvelles applications au détriment des modèles économiques traditionnels. Cela a également poussé les entreprises traditionnelles à développer une présence numérique car personne ne veut être laissé pour compte dans la révolution.</p> <p _msthash="45253" _msttexthash="533474357">L’économie numérique est la contribution à la production économique totale dérivée de nombreux « intrants » numériques, tels que les compétences numériques, l’infrastructure numérique et les applications numériques.1 D’une certaine façon, elle peut être considérée comme la croissance et le développement des entreprises dans le monde moderne soutenues par les technologies de l’information. Son plus grand accessoire est qu’il englobe tous les aspects de la vie, de la santé à l’éducation, en passant par le divertissement, la banque et les affaires, ainsi que la politique, car les citoyens sont en mesure de s’engager avec les gouvernements alors qu’ils sont le fer de lance du changement social et politique.</p> <p _msthash="45254" _msttexthash="543425961">L’économie numérique du Kenya a été largement propulsée par le développement du transfert d’argent mobile, M-Pesa, un service de transfert d’argent mobile appartenant à Safaricom, le plus grand opérateur de réseau du pays. Cela a augmenté le nombre de Kenyans utilisant le service d’argent mobile pour transférer de l’argent et, par conséquent, la volonté de s’adapter à des formes d’opérations plus numériques dans les transactions quotidiennes. Une enquête réalisée par TNS Research International et le Kenya ICT Board a révélé que 18 % à 24 % des consommateurs au Kenya achètent de la musique, des films et des livres électroniques en ligne, ce qui témoigne d’une croissance significative de l’économie numérique au Kenya.2</p> <p _msthash="45255" _msttexthash="247816179">Les grandes entreprises technologiques américaines, telles que Google et Facebook, ont également été utilisées comme plate-forme permettant aux entreprises locales du Kenya de faire de la publicité et de commercialiser leurs produits auprès des consommateurs kenyans. Un exemple est Darling Kenya qui a plusieurs publicités sur Youtube, une plate-forme en ligne pour le partage de contenu vidéo, générant ainsi beaucoup de revenus pour la société Youtube, mais aucun de ces revenus n’est imposé au Kenya car Youtube n’a pas de bureaux au Kenya.</p> <p _msthash="45256" _msttexthash="1139189714">Comme c’est le cas avec l’émergence d’un nouveau marché, le gouvernement doit percevoir ses cotisations. On soutient que la fiscalité et l’émergence de l’État moderne font partie d’une combinaison symbiotique, parce que les impôts font l’État, et l’État fait les impôts.3 Par conséquent, la fiscalité reste un outil crucial pour gérer l’État. Il a également été soutenu que l’État ne peut pas bien gérer une démocratie sans impôt et qu’un système fiscal ne peut pas être bien géré sans démocratie.4 La fiscalité, par conséquent, reste pertinente et nécessaire pour le fonctionnement de tout État, d’où le gouvernement doit chercher des moyens de générer des revenus et l’une de ces sources est l’économie numérique. Le problème majeur est qu’avec Internet, la dématérialisation conduit à une situation où les actifs matériels perdent leur importance au profit de nouveaux actifs incorporels. Ainsi, le plus grand défi d’un régime fiscal devient la capacité de s’adapter à un monde en évolution5.</p> <p _msthash="45257" _msttexthash="130655980">Les principes fiscaux internationaux exigent que la source et le lieu de résidence du contribuable guident dans la détermination du lieu où l’impôt devient exigible, d’où la nécessité d’une présence physique.6 Cependant, dans un monde où les entreprises opèrent dans un territoire sans magasins, usines ou établissement stable, la perception directe des impôts devient difficile à localiser.7</p> <p _msthash="45258" _msttexthash="636382071">Selon Price Waterhouse Coopers (PWC), si quelqu’un achète un CD de musique, il paiera une taxe sur le produit, de la même manière qu’il le ferait s’il le commandait en ligne mais le faisait livrer physiquement. Mais si une personne achète et télécharge la musique en ligne auprès d’un vendeur étranger, aucune taxe à la consommation ne s’applique.8 Le problème semble être que dans l’économie numérique, les lois fiscales kenyanes n’ont pas suivi le rythme du développement du commerce électronique et certaines lois deviennent lentement, mais sûrement, inutiles.9 Le principe de neutralité exige que les biens et services économiquement similaires soient taxés de la même manière.10 Par conséquent, Les revenus provenant des méthodes conventionnelles de conduite des affaires devraient être imposés de la même manière que les revenus provenant de l’espace numérique11.</p> <p _msthash="45259" _msttexthash="542277268">En 2012, la députée britannique Margaret Hodge a accusé les dirigeants d’Amazon, Google et Starbucks d’utiliser des « structures de planification fiscale agressive » « Nous ne vous accusons pas d’être illégale, nous vous accusons d’être immoral », a-t-elle déclaré lors de l’interrogatoire.12 C’était juste après la crise financière mondiale de 2008 qui a provoqué un tollé public sur l’évasion fiscale offshore et les scandales de planification fiscale agressive des entreprises qui ont donné lieu à une coopération internationale sans précédent en matière fiscale. l’échange d’informations et la coordination sur les réformes de l’impôt sur les sociétés13.</p> <p _msthash="45260" _msttexthash="323848434">À la demande du G20, l’Organisation de coopération et de développement économiques (OCDE) a entrepris d’élaborer un cadre politique plus consensuel pour freiner l’érosion de la base d’imposition et le transfert de bénéfices.14 L’objectif ultime était de créer un environnement fiscal mondial plus équitable, car les sociétés multinationales avaient utilisé avec succès les lacunes des différents systèmes fiscaux des États pour éluder ou réduire le revenu imposable ou transférer leurs bénéfices vers des juridictions à faible imposition dans lesquelles peu ou pas d’activité économique a été réalisée.15</p> <p _msthash="45261" _msttexthash="1064928813">Par conséquent, dans son Plan d’action 1 sur l’érosion de la base d’imposition et le transfert de bénéfices de 2013, l’OCDE a entrepris d’élaborer un cadre réglementaire sur « la manière dont les entreprises de l’économie numérique ajoutent de la valeur et réalisent leurs bénéfices et comment l’économie numérique est liée aux concepts de source et de résidence ou à la caractérisation du revenu à des fins fiscales ».16 L’OCDE a défini « l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) aux stratégies de planification fiscale qui exploitent les lacunes de la l’architecture du système fiscal international pour transférer artificiellement les bénéfices vers des endroits où il y a peu ou pas d’activité économique ou de fiscalité. »17 Dans son rapport final sur le projet BEPS, le Groupe de travail sur l’économie numérique (TDFE), un organe subsidiaire du Comité des affaires fiscales, composé principalement de pays du G20 non membres de l’OCDE, a formulé quelques recommandations sur les défis fiscaux auxquels sont confrontés les États.</p> <p _msthash="45262" _msttexthash="514303283">Elle a proposé de modifier la définition de l'"établissement stable » afin de permettre une conception plus large des exceptions au statut d’établissement stable. Ils ont également demandé aux pays d’adopter les principes des Principes directeurs internationaux en matière de TVA/TPS dans leur législation nationale afin d’uniformiser les règles du jeu entre les fournisseurs nationaux et étrangers d’actifs incorporels et de services. Les Principes directeurs de la TVA/TPS sont des principes et des normes qui ont été établis par l’OCDE pour le traitement de la taxe sur la valeur ajoutée des biens incorporels dans les transactions internationales afin de réduire au minimum les incohérences dans l’application de la TVA dans les échanges transfrontières18.</p> <p _msthash="45263" _msttexthash="334912591">Selon le rapport final du TFDE, un État de marché est compétent pour imposer les revenus de Google, Alibaba ou Facebook provenant de la vente de produits tangibles à des consommateurs situés sur son territoire en vertu de la définition modifiée d’un établissement stable. Toutefois, les revenus provenant de la vente de produits numériques, tels que les livres et applications numériques, et de services numériques aux mêmes consommateurs échapperont à l’attribution d’un établissement stable dans un état de marché et, par conséquent, échapperont aux droits d’imposition.</p> <p _msthash="45264" _msttexthash="212043845">Les lois fiscales du Kenya exigent que pour qu’une société non résidente puisse être assujettie à l’impôt au Kenya, elle doit avoir un établissement stable au Kenya et l’impôt sur le revenu est calculé au taux de 37,5 % sur le revenu total tiré de ses activités dans le pays chaque année.19 Cela présente toutefois des limites majeures, car les transactions numériques ne nécessitent aucune présence physique. Par conséquent, le défi actuel est de savoir comment amener ces entreprises à l’administration fiscale.</p> <p _msthash="45265" _msttexthash="177210007">Il est également difficile pour le Kenya d’exiger un impôt sur le revenu sur les revenus tirés de ces sociétés multinationales, car ce n’est pas la base de la création de valeur, mais l’endroit où la valeur est consommée. En vertu du cadre réglementaire international actuel, les entreprises multinationales ne peuvent payer des impôts que là où la valeur est créée, mais pas là où elle est consommée. Par conséquent, les recettes générées au Kenya ne peuvent pas être imposées par les autorités fiscales kényennes.</p> <p _msthash="45266" _msttexthash="462035600">Le Kenya a toutefois pris certaines mesures en vue de la taxation de l’économie numérique. Il s’agit notamment du cadre législatif inscrit à l’article 209, paragraphe 2, de la Constitution, qui donne au Parlement la possibilité d’adopter une législation visant à taxer le commerce électronique. Ainsi, l’État peut, par l’intermédiaire du Parlement, proposer l’imposition d’une taxe sur le commerce électronique en créant une assiette fiscale sur les transactions de commerce électronique.20 La disposition résume peut-être le célèbre slogan « pas d’imposition sans représentation » qui a une importance juridique et même économique importante à notre époque.21</p> <p _msthash="45267" _msttexthash="328813537">L’article 209, paragraphe 2, de la Constitution n’est pas suffisant pour combler les lacunes du cadre juridique de la taxation de l’économie numérique, car la plupart des grandes transactions qui ont lieu en ligne ne sont toujours pas taxées. Par conséquent, le gouvernement est privé des revenus indispensables au développement et à la fourniture d’autres services requis par un État. Il n’existe pas non plus de conditions de concurrence équitables entre les entreprises numériques transfrontalières et les entreprises nationales, telles que M-Pesa, ce qui enfreint le principe d’équité fiscale.</p> <h3 _msthash="45268" _msttexthash="480038">1.2 Énoncé du problème</h3> <p _msthash="45269" _msttexthash="386979957">Le problème abordé dans cette recherche est de savoir dans quelle mesure les cadres juridiques et réglementaires du Kenya prévoient la taxation de l’économie numérique. Le cadre réglementaire élaboré par le projet BEPS présente des lacunes majeures et est inefficace en ce qui concerne la mise en œuvre et la conformité. Les cadres du Kenya peuvent-ils détecter l’établissement stable d’une économie fortement tributaire des actifs incorporels et d’un modèle commercial basé sur les données, les effets de réseau et le contenu généré par les utilisateurs, et générant d’énormes quantités de revenus sans présence physique ?</p> <h3 _msthash="45270" _msttexthash="216801">1.3 Hypothèse</h3> <p _msthash="45271" _msttexthash="34852740">Cette étude part de l’hypothèse que le Kenya ne dispose pas des cadres législatifs et réglementaires appropriés pour la réglementation de la taxation de l’économie numérique.</p> <h3 _msthash="45272" _msttexthash="548730">1.4 Questions de recherche</h3> <p _msthash="45273" _msttexthash="7762534">Compte tenu du problème de recherche susmentionné, les questions abordées par cette recherche sont les suivantes:</p> <p _msthash="45274" _msttexthash="76864749">i. L’économie numérique est-elle imposable? <br _istranslated="1"/> ii. Quel est le cadre juridique du Kenya régissant la taxation de l’économie numérique? <br _istranslated="1"/> iii. Le projet BEPS de l’OCDE et du G20 est-il légitime en tant que régulateur fiscal international? et<br _istranslated="1"/> iv. Quelles mesures concrètes à long terme devraient être mises en place?</p> <h3 _msthash="45275" _msttexthash="362960">1.5 Cadre théorique</h3> <p _msthash="45276" _msttexthash="125059558">L’impôt, par définition, a été soutenu comme une violation des droits de propriété car il prend la richesse des contribuables et la transfère au gouvernement de manière confiscatoire.22 Adam Smith soutient que les impôts dans une société démocratique-libérale devraient suivre les canons de la fiscalité, étant donné que les impôts devraient être certains et non arbitraires, en tenant compte de la commodité du donateur, efficace et équitable de toutes les manières possibles23.</p> <p _msthash="45277" _msttexthash="774070622">William Barker, l’un des principaux partisans de la théorie de l’efficience économique, affirme que l’efficience économique permet l’existence de plusieurs options fiscales compatibles ou harmonieuses afin d’assurer l’équité entre les nations souveraines en divisant équitablement l’assiette fiscale à l’échelle internationale.24 Dans les deux cas, le problème de la double imposition se pose en raison du conflit entre les juridictions fiscales.25 Boris Bitker, un partisan contemporain de la théorie, était d’avis que, dans le droit fiscal international, la théorie de l’efficacité économique est comprise comme faisant avancer l’argument selon lequel chaque nation a le droit d’imposer le revenu proportionnellement à la valeur ajoutée par la nation fiscale concernée.26 La théorie a été développée pour aider à résoudre les problèmes de concurrence fiscale entre États souverains.27</p> <p _msthash="45278" _msttexthash="206406629">Les deux aspects importants introduits par le droit naturel en matière d’imposition sont le concept d’équité afin de maintenir une société stable et un objectif juste dans l’imposition de l’impôt. Platon, un théoricien du droit naturel, a déclaré que l’extrême richesse et la pauvreté sont toujours nuisibles à la société.28 Hobbes a poursuivi en déclarant que, du point de vue du droit naturel, tous les individus dans la société sont égaux et, par conséquent, la fiscalité devrait être égale.29</p> <p _msthash="45279" _msttexthash="426896964">Aux fins d’établir un lien entre le cadre théorique et le concept d’établissement stable comme méthode d’imposition des entreprises sur le revenu dans l’économie numérique, la théorie de l’approvisionnement explique les liens entre l’approvisionnement et l’imposition des droits sur le revenu30, et la théorie des avantages établit un lien entre les droits d’imposition et les avantages tirés par un contribuable dans une juridiction donnée31. Le principe de l’impôt à la source stipule qu’un État de manière indépendante : a une juridiction fiscale légitime en tant que pays source, où le contribuable se trouve et tire un revenu.</p> <p _msthash="45280" _msttexthash="3474705052">La théorie des avantages prévoit qu’un État devrait prélever des impôts en fonction des avantages conférés aux individus. Les principaux partisans de cette théorie sont Reuven S. Avi-Yonah, un partisan contemporain, Adam Smith et John Stuart Mill surnommés comme des partisans classiques. Cette théorie sous-tendait la pratique des États-Unis consistant à imposer leurs citoyens sur les revenus obtenus d’une source étrangère même s’ils ne résidaient pas aux États-Unis au cours de l’année d’imposition pertinente.32 Ce raisonnement a été codifié judiciairement par la Cour suprême des États-Unis dans l’affaire <em _istranslated="1">Cook v Tait (Collector of Inland Revenue)</em>.33 Le citoyen américain résidait en permanence et était domicilié à Mexico avec son épouse mexicaine.34 La Revenue Act of 192135 imposée un taux d’imposition supérieur de 8 %. L’Internal Revenue Service a demandé à M. Cook de payer son impôt.36 M. Cook l’a payé et a intenté une action en justice pour obtenir le remboursement des 1 193 $ US payés. La question dont la Cour était saisie était de savoir si le Congrès avait le pouvoir d’imposer un impôt sur le revenu reçu par un citoyen autochtone des États-Unis qui, au moment où le revenu a été reçu, résidait de façon permanente et était domicilié dans la ville de Mexico, le revenu provenant de biens réels et personnels situés au Mexique.37 La Cour a statué que les États-Unis se réservent le droit d’imposer leurs citoyens sur le revenu mondial, peu importe où ils vivent. la base des prestations qu’ils reçoivent. <em _istranslated="1">La raison d’être de la Cour était que</em> le gouvernement, de par <strong _istranslated="1">sa nature même, profite au citoyen et à ses biens où qu’ils se trouvent</strong>, <em _istranslated="1">et qu’il a donc le pouvoir de rendre l’avantage complet</em>. 38 <em _istranslated="1">Ainsi, en contrepartie de la protection offerte par un État souverain par l’intermédiaire de son gouvernement, les citoyens doivent être disposés à payer des impôts afin de faciliter les coûts engendrés par de telles dépenses.</em></p> <p _msthash="45281" _msttexthash="91846313"><em _istranslated="1">Cependant, Adam Smith et John Mill ont reconnu que la principale lacune de cette théorie était qu’il est largement impossible de quantifier en termes monétaires la valeur des services publics dont bénéficient les contribuables.</em> 39 <em _istranslated="1">Ils se sont résignés à la conclusion que les impôts sont un mal nécessaire, ce qui est payé pour une société civilisée, et sont un sacrifice pour le bien commun</em> 40.</p> <p _msthash="45282" _msttexthash="108356950">Le principe de l’érosion de la base d’imposition, selon lequel les revenus tirés par des non-résidents peuvent être déductibles de l’assiette fiscale du pays de la source, a également été utilisé pour justifier la base théorique de l’imposition à la source de l’économie numérique.</p> <p _msthash="45283" _msttexthash="34914347">Par conséquent, la présente étude part du principe que, pour atteindre l’équité fiscale, il est prudent d’imposer les sociétés en ligne et traditionnelles dans la même mesure.</p> <h3 _msthash="45284" _msttexthash="513045">1.6 Analyse documentaire</h3> <p _msthash="45285" _msttexthash="144924338">Beaucoup de littérature a été écrite sur le sujet de la fiscalité de l’économie numérique en général. Cependant, une recherche préliminaire a révélé que la majeure partie de la littérature existante dans les textes et les articles de revues aborde la question de la taxation de l’économie numérique à l’échelle mondiale, avec peu de matériel qui aborde le sujet dans le contexte kenyan en particulier.</p> <p _msthash="45286" _msttexthash="506174864">L’analyse de Francesco Boccia et Robert Leonardi sur les défis auxquels est confrontée la fiscalité de l’économie numérique est pertinente pour cette étude.41 Au cœur de leur discussion se trouve le fait que l’économie numérique représente près de 6 % du PIB mondial et qu’elle continue de croître à un rythme sans précédent.42 Ils soutiennent qu’avec l’érosion de l’assiette fiscale, les pays prennent des mesures individuelles afin de maintenir les niveaux adéquats de prestations sociales. Dans leur analyse, ils ont examiné certains des pays individuels où opèrent les multinationales qui dominent l’économie numérique, comme les États-Unis, l’Italie et le Royaume-Uni.</p> <p _msthash="45287" _msttexthash="523981393">Tatiana Falcao et Bob Michel démontrent comment, dans l’état actuel des affaires mondiales, un fournisseur de services numériques pourrait fournir ses services à différentes juridictions sans satisfaire à aucun des critères actuels de présence substantielle de l’OCDE qui légitimeraient l’imposition d’une taxe dans le pays de la source.43 Les auteurs proposent une étude de cas pour illustrer comment, par la simple application des règles non abusives contenues dans le Modèle de Convention fiscale de l’OCDE concernant le revenu et sur Capital 2014, un fournisseur de services numériques pourrait fournir une multitude de services à différents pays sans payer d’impôts dans le pays d’où proviennent les revenus44.</p> <p _msthash="45288" _msttexthash="795176278">Yariv Brauner et Andrés Baez soutiennent que l’introduction du mécanisme de retenue à la source comme principale réponse à ces défis fiscaux est la meilleure solution, qui est an <h2>TABLE OF CONTENTS</h2> <p>ABSTRACT</p> <p>ACKNOWLEDGEMENT</p> <p>DEDICATION</p> <p>LIST OF ABBREVIATIONS</p> <p>TABLE OF CASES</p> <p>LIST OF STATUTES</p> <p>CHAPTER ONE: INTRODUCTION<br /> 1.1 Background to the Problem<br /> 1.2 Statement of the Problem<br /> 1.3 Hypothesis<br /> 1.4 Research Questions<br /> 1.5 Theoretical Framework<br /> 1.6 Literature Review<br /> 1.7 Research Methodology<br /> 1.8 Chapter Breakdown</p> <p>CHAPTER TWO: THE INTERNATIONAL REGIME ON TAXATION OF THE DIGITAL ECONOMY<br /> 2.1 Nature and Scope of the International Regime<br /> 2.2 BEPS Project<br /> 2.3 The Digital Economy and the Beps Project<br /> 2.4 Principles Associated with the International Tax Regime<br /> a) Effectiveness and fairness<br /> b) Neutrality<br /> c) Efficiency<br /> d) Certainty and simplicity<br /> e) Flexibility<br /> 2.5 Current Developments in Taxation of the Digital Economy<br /> 2.6 Conclusion</p> <p>CHAPTER THREE:KENYA&rsquo;S TAX REGIME<br /> 3.1 Introduction<br /> 3.2 History of Kenya&rsquo;s Tax Regime<br /> 3.2.1 Pre-colonial Period<br /> 3.2.2 Colonial Period<br /> 3.2.3 Post Colonialism<br /> 3.3 Kenya&rsquo;s Current Legislative and Policy Tax Framework<br /> 3.3.1 Income Tax<br /> 3.3.2 Capital Gains Tax<br /> 3.3.3 Value Added Tax<br /> 3.3.4 Import Duty<br /> 3.3.5 Excise Duty<br /> 3.4 Kenya&rsquo;s Legal Framework on Taxation of the Digital Economy<br /> 3.4.1 Kenyan concept on source and residence<br /> 3.4.2 Local developments<br /> 3.5 Conclusion</p> <p>CHAPTER FOUR:TAXABILITY OF THE DIGITAL ECONOMY<br /> 4.1Introduction.69 4.2 Key Considerations for Taxing the Digital Economy<br /> 4.3 Challenges in Taxing the Digital Economy<br /> 4.3.1. Jurisdiction<br /> 4.3.2. Characterization<br /> 4.3.3.Value Added Tax (VAT)<br /> 4.4.4.Base Erosion and Profit Shifting<br /> 4.4 Measures Introduced to tax the Digital economy<br /> a. Corporate Tax<br /> b. Value Added Tax (VAT)<br /> c. Turnover Tax or Equalisation Levy<br /> 4.5 Conclusion</p> <p>CHAPTER FIVE:CONCLUSION AND RECOMMENDATIONS<br /> 5.1 Conclusion<br /> 5.2 Recommendations</p> <p>BIBLIOGRAPHY</p> <h2>ABSTRACT</h2> <p>This dissertation explores the concept of the digital economy, its rapid growth, and the tax challenges it has introduced, both locally and internationally. It examines the general characteristic of a sovereign state and its inherent right to tax source on income generated within its jurisdiction. The dissertation attempts to investigate the taxability of the digital economy where business is conducted without the requirement of a physical presence, a pre-requisite for tax administration. How can states and especially Kenya detect permanent establishment, for purposes of tax administration, for an economy that is heavily reliant on intangible assets and a business model based on data, network effects, and user-generated content. It therefore, focuses and looks at the scope of Kenya&rsquo;s legislative and policy frameworks and its effectiveness in taxing the digital economy.</p> <p>The digital economy is the contribution to the total economic output derived from many digital inputs, such as digital skills and digital applications. It works on a totally different scale as compared to traditional businesses. There is no requirement for physical existence so as to make significant amounts of revenue and, therefore, this means that there is little or no tax collected by the respective governments. Consequently, digital businesses and especially multinational digital enterprises have been able to take advantage of the tax laws and policies that were written for an industrial age and are ill suited for today&rsquo;s digital economy.</p> <p>The Action Plan on Base Erosion and Profit Shifting, by the Organization for Economic Co- operation and Development set out to answer the fundamental issues of BEPS (aggressive tax avoidance planning strategies), but it in itself fell short of expectations as it was not able to recommend practical, implementable solutions that would close the gaps that exist in the digital economy tax administration. The findings revealed that BEPS is not a single problem faced by all states but states face different BEPS problems and evaluate them from their own state-centred perspectives. Hence, the development of many interim measures by different states to tax the digital economy as the international community is still trying to come to a consensus on the possible, practical solutions.</p> <p>The current Kenyan tax framework on taxation of the digital economy is obscure as only recent Bills tabled in Parliament try and address the issue in depth. In light of the findings of this research, it was established that the problem is not so heavy on laws and regulation on taxation of goods sold electronically, but rather, implementation of the applicable laws where they exist. The paper finally recommends possible amendments to the Kenyan legal framework and the proposed amendments are assessed by means of comparison with what has taken place in other jurisdictions.</p> <h2>ACKNOWLEDGEMENTS</h2> <p>I would like to express my sincere gratitude and appreciation to the following persons for the help they gave me and whose contribution facilitated the successful completion of my research paper.</p> <p>My special thanks to my very dedicated supervisor, Prof. F.D. P. Situma, for the support, advice, constructive criticism and guidance he gave me throughout the development of the topic, research proposal and subsequently, project writing. He never retired and was always at hand to offer professional help. Thank you Prof., God Bless you.</p> <p>I am also grateful to Prof. Attiya Waris for introducing me to Tax law and encouraging me to take on this dissertation topic and for her reviews and comments which helped me improve the quality of my research.</p> <p>The support of my parents was immeasurable. Thank you for motivating me to keep writing. May God be gracious to you and add you more life to partake of this as well.</p> <h2>DEDICATION</h2> <p>This work is dedicated to Almighty God for enabling me to complete this task. To my loving and wonderful parents, thank you for your prayers, encouragement, unconditional guidance and unwavering support. You are awesome! God bless you. To my siblings Joel and Grace do not be afraid to dream and become. Thank you very much for always being there for me.</p> <h2>LIST OF ABBREVIATIONS</h2> <p>Abbildung in dieser Leseprobe nicht enthalten</p> <h2>TABLE OF CASES</h2> <p>1.&nbsp;<em>Kenya Commercial Bank Ltd v KRA</em>&nbsp;[2016] eKLR&nbsp;<em>R v Commissioner of Domestic Taxes</em>.<br /> 2.&nbsp;<em>Republic v Commissioner of Domestic Taxes (Large Taxpayers Office) Ex parte Barclays Bank of Kenya Limited</em>&nbsp;(2015) eKLR.<br /> <strong>3.&nbsp;<em>Okiya Omtatah Okoiti v The Cabinet Secretary, National Treasury and 3 others,</em>&nbsp;Constitutional Petition No. 253 of[2018]eKLR.</strong><br /> 4.&nbsp;<em>Stanbic Bank Kenya Limited v Kenya Revenue Authority</em>&nbsp;(2009) eKLR.<br /> 5.&nbsp;<em>Quill Corp. v. North Dakota</em>&nbsp;(1992) 504 U.S. 298.<br /> 6.&nbsp;<em>Cook v Tait (Collector of Inland Revenue),</em>&nbsp;265 U.S 47 (1924)(44 S.Ct. 444, 68 L.Ed 895).</p> <h2>LIST OF STATUTES</h2> <p>1. Constitution of Kenya 2010.<br /> 2. Finance Act 2017, Act No. 15 of 2017.<br /> 3. Tax Laws (Amendment) Act, Act No. 9 of 2018.<br /> 4. Finance Bill (2019).<br /> 5. Finance Act of India, 2018.<br /> 6. Excise Duty Act 2015, Act No.23 of 2015.<br /> 7. The County Governments Revenue Raising Process Bill (2018).<br /> 8. Income Tax Act 1973, Cap 470, Laws of Kenya.<br /> 9. East Africa Community Customs Management Act 2004, Act No.1 of 2005.<br /> 10. VAT Act 2010, Cap 476, Laws of Kenya.<br /> 11. VAT Act 2013, Act No. 35 of 2013.<br /> 12. Finance Act 2018, Act No. 10 of 2018.</p> <h2>CHAPTER ONE INTRODUCTION</h2> <h3>1.1 Background to the Problem</h3> <p>The 21st-century digital infrastructure has allowed technology giants to reach their customers faster, easier, and cheaper. Cross-border trade is done on the press of a button and these transactions are growing each day with the development of new applications at the expense of the traditional business models. This has also pushed traditional companies to develop a digital presence as nobody wants to be left behind in the revolution.</p> <p>The digital economy is the contribution to the total economic output derived from many digital &ldquo;inputs&rdquo;, such as digital skills, digital infrastructure, and digital applications.1&nbsp;In one way, it can be viewed as the growth and development of business in the modern world supported by information technologies. Its biggest accessory is that it encompasses every aspect of life, from health to education, entertainment, banking, and business, and also politics, as citizens are able to engage with the governments as they spearhead social and political change.</p> <p>Kenya&rsquo;s digital economy has largely been propelled by the development of mobile money transfer, M-Pesa, a mobile money transfer service owned by Safaricom, the largest network operator in the country. This has increased the number of Kenyans using mobile money service to transfer cash, and hence, the willingness to adapt to more digital forms of operations in the day to day dealings. A survey done by TNS Research International and the Kenya ICT Board found that 18% to 24% of consumers in Kenya purchase music, movies and e-books online, signalling significant growth of the digital economy in Kenya.2</p> <p>Large US technology companies, such as Google and Facebook, have also been used as a platform for Kenya&rsquo;s local businesses to advertise and market their products to Kenyan consumers. An example is Darling Kenya that has several advertisements on Youtube, an online platform for video content sharing, hence generating a lot of revenue for the Youtube company, but none of that revenue is taxed in Kenya as Youtube does not have any offices in Kenya.</p> <p>As it is with the emergence of a new market, the government has to collect its dues. It is argued that taxation and the emergence of the modern state is one of a symbiotic combination, because taxes make the state, and the state makes taxes.3&nbsp;Therefore, taxation remains a crucial tool for running the state. It has also been argued that the state cannot run a democracy well without taxation and a taxation system cannot be run well without democracy.4&nbsp;Taxation, therefore, remains pertinent and necessary for the running of any state, hence the government has to look for ways to raise revenue and one such source is the digital economy. The major problem is that with the internet, dematerialization leads to a situation where material assets lose their significance in favour of new intangible assets. Thus, the greatest challenge to a tax regime becomes the ability to adapt to the changing world.5</p> <p>International tax principles require that the source and the residence of the taxpayer guide in the determination of the place where tax becomes payable, thus the need for physical presence.6&nbsp;However, in a world where companies operate in a territory with no stores, factories or permanent establishment, direct collection of taxes becomes difficult to locate.7</p> <p>According to Price Waterhouse Coopers (PWC), if one buys a music CD, they will pay tax on the commodity, the same way they would if they ordered it online but have it physically delivered. But if a person buys and downloads the music online from a foreign vendor, no consumption tax applies.8&nbsp;The problem appears to be that in the digital economy, Kenyan tax laws have not kept pace with the development of e-commerce and some laws are slowly, but surely, becoming irrelevant.9&nbsp;The principle of neutrality requires that economically similar goods and services should be taxed similarly.10&nbsp;Therefore, income from the conventional ways of conducting business should be taxed in the same way as income from the digital space.11</p> <p>In 2012, British Member of Parliament, Margaret Hodge, accused managers of Amazon, Google and Starbucks, of using &lsquo;aggressive tax planning structures&rsquo; &ldquo;We are not accusing you of being illegal, we are accusing you of being immoral,&rdquo; she said during interrogation.12&nbsp;This was just after the global financial crisis of 2008 that led to a public uproar over offshore tax evasion and corporate aggressive tax planning scandals that gave rise to unprecedented international cooperation on tax information exchange and coordination on corporate tax reforms.13</p> <p>At the behest of the G20, the Organization for Economic Cooperation and Development (OECD) set out to develop a more consensus-based policy framework to curb base erosion and profit shifting.14&nbsp;The ultimate goal was to develop a fairer global tax environment as multinational companies had successfully used the gaps in the different State tax systems to evade or reduce taxable income or shift their profits to low-tax jurisdictions in which little or no economic activity was performed.15</p> <p>Consequently, in its Action Plan 1 on Base Erosion and Profit Shifting of 2013, the OECD set out to develop a regulatory framework on &lsquo;how enterprises in the digital economy add value and make their profits and how the digital economy relates to the concepts of source and residence or the characterization of income for tax purposes.&rsquo;16&nbsp;The OECD defined &lsquo;base erosion and profit shifting (BEPS) to tax planning strategies that exploit gaps in the architecture of the international tax system to artificially shift profits to places where there is little or no economic activity or taxation.&rsquo;17&nbsp;In its final report on the BEPS Project, the Task Force on the Digital Economy (TDFE), a subsidiary body of the Committee on Fiscal Affairs, mainly constituting non-OECD G20 countries, came up with a few recommendations to the tax challenges faced by states.</p> <p>It proposed the modification of the definition of &ldquo;permanent establishment&rdquo; to allow for a broader concept of the exceptions to permanent establishment status. They also asked countries to adopt the principles of the International VAT/GST Guidelines in their domestic laws so as to level the playing field between domestic and foreign suppliers of intangibles and services. The VAT/GST Guidelines are principles and standards that were set by the OECD for the treatment of value-added tax of intangibles in international transactions so as to minimize the inconsistencies in the application of VAT in cross-border trade.18</p> <p>According to the TFDE&rsquo;s final report, a market state has jurisdiction to tax the income of Google, Alibaba or Facebook from sales of tangible products to consumers located within its territory under the modified definition of a permanent establishment. However, income from sales of digital products, like digital books and applications, and digital services to the same consumers will escape the allocation of a permanent establishment in a market state and, consequently, escape taxing rights.</p> <p>Kenya&rsquo;s tax laws require that for a non-resident company to account for tax in Kenya it must have a permanent establishment in Kenya and the income tax is calculated at the rate of 37.5% on the total income accrued from its operations in the country annually.19&nbsp;This, however, has major limitations as digital transactions do not require any physical presence. Hence, the current challenge is how to bring these companies to tax administration.</p> <p>It is also difficult for Kenya to demand income tax on the income derived from these multi-national companies as this is not the base of value creation, but where the value is consumed. Under the current international regulatory framework, multi-national enterprises can only pay tax where the value is created, but not where it is consumed. Consequently, revenue being generated in Kenya cannot be taxed by Kenya tax authorities.</p> <p>Kenya has, however, taken some steps towards taxation of the digital economy. These include the legislative framework enshrined in Article 209(2) of the Constitution that gives Parliament room to enact legislation for the taxation of e-commerce. Hence, the State may, through Parliament, propose the imposition of tax on e-commerce by creating a tax base on e-commerce transactions.20&nbsp;The provision perhaps encapsulates the famous catchphrase &ldquo;no taxation without representation&rdquo; that has substantial legal and even economic significance in our time.21</p> <p>Article 209(2) of the Constitution is not sufficient to fill the gaps in the legal framework of taxing the digital economy, as most of the major transactions that take place online are still not brought to tax. Hence, the government is deprived of the much-needed revenue for development and provision of other services required by a state. There is also no level playing field between cross-border digital companies and domestic companies, such as M-Pesa, leading to contravention of the principle of fairness in taxation.</p> <h3>1.2 Statement of the Problem</h3> <p>The problem this research addresses is the extent to which Kenya&rsquo;s legal and regulatory frameworks provide for the taxation of the digital economy. The regulatory framework developed by BEPS has major deficiencies and is ineffective with regards to implementation and compliance. Can Kenya&rsquo;s frameworks detect permanent establishment for an economy that is heavily reliant on intangible assets and a business model based on data, network effects, and user-generated content, and generates huge amounts of revenue without physical presence?</p> <h3>1.3 Hypothesis</h3> <p>This study proceeds on the hypothesis that Kenya lacks the appropriate legislative and regulatory frameworks for the regulation of the digital economy taxation.</p> <h3>1.4 Research Questions</h3> <p>In view of the aforesaid research problem, the questions addressed by this research are:</p> <p>i. Is the digital economy taxable?;<br /> ii. What is Kenya&rsquo;s legal framework governing the taxation of the digital economy?;<br /> iii. Is the OECD/G20 BEPS project legitimate as the international tax regulator?; and<br /> iv. What practical long-term measures should be put in place?</p> <h3>1.5 Theoretical Framework</h3> <p>Tax, by definition, has been argued to be a violation of property rights as it takes wealth from taxpayers and transfers it to the government in a confiscatory fashion.22&nbsp;Adam Smith argues that taxes in a democratic-liberal society should follow cannons of taxation, being that the taxes should be certain and not arbitrary, considerate of the convenience of the contributor, efficient and equitable in every possible manner.23</p> <p>William Barker, a key proponent of the economic efficiency theory, asserts that economic efficiency permits existence of several compatible or harmonious tax options for purposes of ensuring equity among sovereign nations by equitably dividing the tax base internationally.24&nbsp;In both instances, the problem of double taxation arises due to clash in taxing jurisdictions.25&nbsp;Boris Bitker, a contemporary proponent of the theory, opined that, in International tax law, the theory of economic efficiency is understood to advance the argument that each nation has the right to tax income that is proportionate to the value added by the relevant taxing nation.26&nbsp;The theory was developed to help solve problems of tax competitions among sovereign states.27</p> <p>The two important aspects introduced by natural law with relevance to taxation are the concept of fairness in order to maintain a stable society, and a just purpose in imposing tax. Plato, a natural law theorist, stated that both extreme wealth and poverty are always harmful to society.28&nbsp;Hobbes went on to state that from a natural law perspective, every individual in society is equal and, therefore, taxation should be even.29</p> <p>For the purposes of establishing a link between the theoretical framework and the concept of permanent establishment as a method of taxing businesses on income in the digital economy, the sourcing theory explains the links between sourcing and taxing rights on income,30&nbsp;and, the benefit theory links taxing rights with the benefits derived by a taxpayer in a given jurisdiction.31&nbsp;Source tax principle states that a state independently, has legitimate tax jurisdiction as a source country, where the taxpayer is located and derives income.</p> <p>The benefit theory provides that a state should levy taxes based on the benefits conferred on the individuals. The major proponents of this theory are Reuven S. Avi-Yonah, a contemporary proponent, Adam Smith and John Stuart Mill dubbed as classical proponents. This theory underlay the practice of US to tax its citizens on income obtained from a foreign source despite them not residing in the US during the relevant year of taxation.32&nbsp;This reasoning was judicially codified by the US Supreme Court in the case of&nbsp;<em>Cook v Tait (Collector of Inland Revenue)</em>.33&nbsp;The U.S. citizen resided permanently and was domiciled in Mexico City with his Mexican citizen wife.34&nbsp;The Revenue Act of 192135&nbsp;imposed a top income tax rate of 8%. The Internal Revenue Service made a demand against Mr. Cook to pay his tax.36&nbsp;Mr. Cook paid it and sued for a refund of the US$1,193 paid. The question before the court waswhether Congress had power to impose a tax upon income received by a native citizen of the United States who, at the time the income was received, was permanently resident and domiciled in the city of Mexico, the income being from real, and personal property located in Mexico.37&nbsp;The Court held that the US reserves the right to tax its citizens on worldwide income no matter where they live on the basis of the benefits they receive.&nbsp;<em>The rationale of the Court was that</em>&nbsp;<strong>the government, by its very nature, benefits the citizen and his property wherever found</strong>&nbsp;<em>, and therefore has the power to make the benefit complete.</em>&nbsp;38&nbsp;<em>Thus, in return for protection offered by a sovereign state through its government, the citizens must be willing to pay taxes in order to facilitate costs incurred from such expenditures.</em></p> <p><em>However, Adam Smith and John Mill recognized that the major shortcoming of this theory was that it is largely impossible to quantify in monetary terms the value of State services enjoyed by tax-payers.</em>&nbsp;39&nbsp;<em>They resigned to the conclusion that taxes are a necessary evil, that which is paid for a civilized society, and are a sacrifice for the common good.</em>&nbsp;40</p> <p>The base erosion principle, which states that income derived by non-residents might be deductible against the tax base of the source country, has also been used to justify the theoretical basis for source taxation of the digital economy.</p> <p>Therefore, this study proceeds on the premise that, in order to achieve equity in taxation, it is prudent to tax both online and traditional based corporations in equal measure.</p> <h3>1.6 Literature Review</h3> <p>A lot of literature has been written on the subject of taxation of the digital economy generally. However, a preliminary search has revealed that the bulk of the existing literature in texts and journal articles, addresses the issue of taxation of the digital economy globally, with little material that addresses the subject in the Kenyan context specifically.</p> <p>Pertinent to this study, is Francesco Boccia and Robert Leonardi analysis on challenges facing the digital economy taxation.41&nbsp;At the heart of their discussion is that the digital economy is almost 6% of the global GDP and it continues to grow at an unprecedented rate.42&nbsp;They argue that with the erosion of a tax base, countries are taking individual action so as to maintain the adequate levels of welfare provisions. On their analysis, they looked at some of the individual countries, where the multi-national companies that dominate the digital economy operate, such as the U.S.A, Italy, and the U.K.</p> <p>Tatiana Falcao and Bob Michel demonstrate how, under the current state of world affairs, a digital service provider could render its services to different jurisdictions without actually meeting any of the OECD&#39;s current substantial presence tests that would legitimize the imposition of a tax in the country of source.43&nbsp;The authors propose a case study to illustrate how by mere application of the non-abusive rules contained in the OECD Model Tax Convention on Income and on Capital 2014, a digital service provider could render a multitude of services to different countries without actually paying any taxes in the country where the revenue arises.44</p> <p>Yariv Brauner and Andr&eacute;s Baez argue that the introduction of the withholding tax mechanism as the primary response to these taxation challenges is the best solution, which is anchored on the base erosion principle in support of a nexus-based solution.45&nbsp;On the other hand, Reuven argues that a destination-based corporate income tax is the best solution where multinational enterprises would be treated as unitary businesses and taxed based on where they sell their goods or services, in other words, on a destination basis, rather than as in current corporate taxes, primarily on an origin basis and, thus, the tax bracket will expand.46</p> <p>Peter Hongler and Pasquale Pistone propose a totally new approach to permanent establishment status based on digital presence supported by the reconstruction of the benefit theory.47&nbsp;The authors look at the TFDE&rsquo;s final report modified definition of permanent establishment and the core issues that arise in the digital environment.</p> <p>The OECD final report of 2015 in Action Plan 1, on addressing tax challenges, identified the broader tax challenges faced by policymakers in the digitalization era.48&nbsp;These include the concept of a new nexus, massive use of data, and characterization for direct tax purposes, which often overlap with each other.49&nbsp;The digital economy also creates challenges for value-added tax collection, particularly where goods, services, and intangibles are acquired by private consumers from suppliers abroad.50</p> <p>Various reports and journals that have been written and presented in various forums such as the United Nations Committee of Experts on International Cooperation in Tax Matters will be pertinent to this study. In addition, newspaper articles and internet sources with relevant information on the development of taxation in the digital economy shall give invaluable source to this research.</p> <p>The vast amount of knowledge from these texts, journal articles, and reports will be indispensable to my research as I would be able to determine the current status of the taxation of the digital economy by states, its historical background and the challenges faced by states in tax administration, with the development of the digital world. However, there are gaps that have not been addressed in this knowledge, such as the Taxation of the Digital economy in Kenya and with this research being a specific case study to Kenya, I aim to address this gap.</p> <h3>1.7 Research Methodology</h3> <p>In the nature of the subject of this research, the research methodology used to gather information was a textual analysis of both primary and secondary sources of data. The sources of primary data utilized are international Conventions, regional legal instruments, national legislation, case law, and press releases. Secondary data includes textbooks, journal articles, internet sources, reports, and other scholarly literature concerning the taxation of the digital economy. The materials relied on are sourced from the University of Nairobi library and other online platforms such as Social Science Research Network, Google Scholar, JSTOR among others.</p> <h3>1.8 Chapter Breakdown</h3> <p>The research is organized into five chapters as shown below.</p> <p><strong>Chapter One: Introduction</strong></p> <p>- An introduction to the problem statement.<br /> - The scope, aim, and objectives of this research paper.<br /> - The methodology used in the study to gather and analyze data in order to achieve the research objective.</p> <p><strong>Chapter Two: International Regime on Taxation of the Digital Economy</strong></p> <p>- The nature of the digital economy and the theoretical framework that supports its taxation.<br /> - International taxation laws, and the initiatives the international community, has put in place in regulating taxation of the digital economy.<br /> - The legitimacy question of the OECD as the global tax regulator on the BEPS project.<br /> - The position of non-OECD members on the implementation of the BEPS project recommendations.</p> <p><strong>Chapter Three: Kenya&rsquo;s Tax Regime</strong></p> <p>- History of Kenya&rsquo;s tax regime.<br /> - Kenya&rsquo;s Legislative and Policy Framework on taxation.<br /> - Kenya&rsquo;s Legal Framework on taxation of the digital economy.</p> <p><strong>Chapter Four: Taxability of the Digital Economy</strong></p> <p>- Is the digital economy capable of being taxed in the current environment?<br /> - Key considerations for taxing the digital economy.<br /> - Issues and challenges in the taxation of the digital economy in Kenya.<br /> - Kenya&rsquo;s interim mechanisms put in place by the Kenya Revenue Authority and their effectiveness.</p> <p><strong>Chapter Five: Conclusion and Recommendations</strong></p> <p>- Conclusion<br /> - Recommendations</p> <h2>CHAPTER TWO THE INTERNATIONAL REGIME ON TAXATION OF THE DIGITAL ECONOMY</h2> <h3>2.1 Nature and Scope of the International Regime</h3> <p>The current international tax regime is comprised of over three thousand bilateral tax treaties that govern the taxation of the large majority of cross-border businesses and investments.51&nbsp;Scholars estimate that around 75 per cent of the language of all tax treaties is taken from a single source, the OECD Model Tax Convention on Income and on Capital (OECD Model).52&nbsp;Thus, the OECD Model dominates the current tax treaty law.53</p> <p>However, standardization of international tax law with regard to tax treaties has not amounted to much harmonization.54&nbsp;Numerous differences among tax laws still exist, many of which are difficult to rationalize.55&nbsp;Some of these differences have facilitated the type of aggressive corporate tax planning that triggered the launch of t</p> None Kenya, digital economy, taxation of the digital economy, digital services tax, history of digital tax in Kenya, overview Kenya tax system, BEPS, Kenya School of Revenue Administration, KESRA, tax administration, tax revenue services, tax collection, tax administrators, tax compliance, tax audit, https://www.grin.com/document/514933

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, indirect tax (vat gst & others), tax administration / management / it, tax compliance, taxation in the digital economy high databandwidth publication medium language proficiency None all <p _msthash="45181" _msttexthash="1781873509">Résumé : La numérisation a intensifié la mondialisation et l’interactivité économique entre les pays développés et en développement, augmentant la complexité et le manque de transparence des activités économiques. L’augmentation des transactions numériques pose un défi remarquable aux autorités fiscales, mais l’économie numérique remplace lentement la commercialisation et les transactions traditionnelles. La législation fiscale internationale conventionnelle n’a pas suivi le rythme de la croissance et de la complexité de l’économie numérique et des défis qui l’accompagnent en matière de fiscalité. Compte tenu de la nature naissante de la législation fiscale numérique dans les pays africains ainsi que de la possibilité propice d’augmenter les recettes fiscales pour financer les dépenses publiques ainsi que de la probabilité de résultats contradictoires de la politique fiscale numérique, ce document évalue, par le biais d’une revue critique de la littérature, la fiscalité numérique par le biais de taxes directes sur les services numériques (TSN) en Afrique. Les résultats étaient mitigés. Alors que la possibilité de maximiser les recettes fiscales et d’améliorer la croissance économique était convaincante, les arguments soulignant les externalités négatives émanant d’une mauvaise conception de la politique fiscale sur les services numériques étaient tout aussi pragmatiques. Mots-clés: économie numérique; les taxes numériques; Africain; croissance économique; Défis </p> <p>Abstract: Digitalization has intensified globalization and economic interactivity between countries both developed and developing, increasing the complexity and lack of transparency in economic activities. The increase in digital transactions poses a remarkable challenge for tax authorities yet the digital economy is slowly replacing traditional commercialization and transactions. Conventional international tax legislation has not kept abreast with the growth and complexity of the digital economy and its accompanying challenges with respect to taxation. In view of the infant nature of digital tax legislation in African countries as well as the auspicious possibility of increasing tax revenue to fund public expenditure together with the probability of contradictory outcomes of digital tax policy, through a critical literature review this paper assesses digital taxation through direct digital service taxes (DSTs) in Africa. The findings were mixed. While the possibility of tax revenue maximization and improved economic growth were persuasive, the arguments pointing to negative externalities emanating from poor digital service tax policy design were equally pragmatic. Keywords: digital economy; digital taxes; African; economic growth; challenges&nbsp;</p> None digital economy, digital taxes, Africa, economic growth, challenges, https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwir4c-rkf36AhXLpekKHQyfAlMQFnoECA0QAQ&url=https%3A%2F%2Fwww.mdpi.com%2F2227-7099%2F10%2F9%2F219%2Fpdf&usg=AOvVaw0AXIy3V0TwnC2DoGcf48Eh

digital taxation domestic revenue mobilisation & external debt, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication high language proficiency None all <p _msthash="45134" _msttexthash="5477040218">La technologie numérique permet aux entreprises d’opérer dans un pays sans présence physique, ce qui pose des défis pour la fiscalité traditionnelle. Le débat numérique se concentre sur la fiscalité directe et la création de nouveaux droits d’imposition découlant des créances fiscales des juridictions de marché sur les revenus obtenus par des fournisseurs numériques étrangers qui y exercent des activités sans aucune présence physique. Tax Theory Applied to the Digital Economy analyse les aspects perturbateurs fiscaux des modèles d’affaires numériques et passe en revue les initiatives fiscales actuelles à la lumière des principes traditionnels de la théorie fiscale. L’analyse conclut que les revendications fiscales des pays de marché ne sont pas fondées et contreviennent aux fondements les plus fondamentaux de la théorie fiscale, ce qui soulève une série de problèmes juridiques, économiques, de politique fiscale et d’administration fiscale que les décideurs ne peuvent ignorer. Les auteurs proposent d’établir une taxe sur les données numériques (DDT) qui est une taxe à la consommation de type licence, plutôt qu’un impôt sur le revenu, sur l’offre internationale de bande passante Internet pour accéder aux marchés numériques. Le DDT peut être appliqué à l’échelle mondiale ou unilatérale et pourrait devenir une source importante de recettes fiscales pour les juridictions marchandes. Il est aligné sur les principes fiscaux et n’entre pas en conflit avec d’autres initiatives fiscales: le DDT taxe les entreprises numériques étrangères en tant que consommateurs, tandis que les propositions d’impôt sur le revenu les taxent en tant que fournisseurs. Les auteurs proposent également de créer une nouvelle agence mondiale de taxation de l’Internet (GITA) sous les auspices des Nations Unies qui fournirait un forum neutre pour la discussion politique et l’assistance technique dans le domaine de la taxation numérique. L’économie numérique est un phénomène mondial qui nécessite une solution mondiale : la création de mécanismes fiscaux mondiaux et d’institutions mondiales qui fournissent une assistance technique et un soutien pour une mise en œuvre réussie à l’échelle mondiale. Le livre explique des concepts techniques difficiles dans un langage simple et contribue au débat sur la taxe numérique d’une manière qui peut être comprise par tous. Une telle compréhension est essentielle pour obtenir un soutien mondial, assurer la conformité fiscale et favoriser la coopération fiscale multilatérale.</p> <h5 _msthash="45135" _msttexthash="114946">Citation</h5> <p _msthash="45136" _msttexthash="44997329">« Lucas-Mas, Cristian Oliver; Junquera-Varela, Raul Felix. 2021. Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency. Washington, DC: Banque mondiale. © Banque mondiale. https://openknowledge.worldbank.org/handle/10986/35200 Licence: CC BY 3.0 IGO. »</p> <h5 _msthash="45137" _msttexthash="24804">URI</h5> <p><a _msthash="45138" _msttexthash="699140" href="http://hdl.handle.net/10986/35200">http://hdl.handle.net/10986/35200</a></p> <h5 _msthash="45139" _msttexthash="203320">Collection(s)</h5> <ul> <li><a _msthash="45140" _msttexthash="297102" href="https://openknowledge.worldbank.org/handle/10986/5993">Livres autonomes</a></li> </ul> <p> </p> <h5 _msthash="45141" _msttexthash="295178">Contenu associé</h5> <p><a _msthash="45142" _msttexthash="2917304" href="https://www.youtube.com/watch?v=QVZuYfDf4qQ" target="_blank">Conférences d’auteurs sur YouTube</a></p> <p>Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries&rsquo; tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global Internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.</p> <h5>Citation</h5> <p>&ldquo;Lucas-Mas, Cristian Oliver; Junquera-Varela, Raul Felix. 2021.&nbsp;Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency. Washington, DC: World Bank. &copy; World Bank. https://openknowledge.worldbank.org/handle/10986/35200 License: CC BY 3.0 IGO.&rdquo;</p> <h5>URI</h5> <p><a href="http://hdl.handle.net/10986/35200">http://hdl.handle.net/10986/35200</a></p> <h5>Collection(s)</h5> <ul> <li><a href="https://openknowledge.worldbank.org/handle/10986/5993">Stand alone books</a></li> </ul> <p>&nbsp;</p> <h5>Associated content</h5> <p><a href="https://www.youtube.com/watch?v=QVZuYfDf4qQ" target="_blank">Author Talks on YouTube</a></p> None Tax Theory, Digital Economy, Digital Data Tax, Global Internet Tax Agency, digital taxation, digital services tax, tax compliance, globalisation, globalization, https://openknowledge.worldbank.org/handle/10986/35200

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, ultimate beneficial ownership medium databandwith publication medium language proficiency None all <p _msthash="45055" _msttexthash="43789486">Le 21 mars 2018, la Commission européenne a proposé de nouvelles règles visant à garantir que les activités des entreprises numériques soient imposées de manière équitable et propice à la croissance dans l’UE.</p> <ul> <li><font _msthash="45056" _mstmutation="1" _msttexthash="91392366"><a _istranslated="1" _mstmutation="1" href="https://taxation-customs.ec.europa.eu/document/download/bc515943-e816-4c15-8432-827dd36fadcf_en?filename=proposal_significant_digital_presence_21032018_en.pdf">Proposition de DIRECTIVE DU CONSEIL établissant des règles relatives à l’imposition des entreprises ayant une présence numérique significative.</a><a _istranslated="1" _mstmutation="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Rechercher les traductions disponibles du lien précédent<em _istranslated="1">EN</em><strong _istranslated="1">•••</strong></a></font> <ul> <li _msthash="45057" _msttexthash="30114695"><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/document/download/653dccdf-fc89-4d5a-877a-e1593aeb9c25_en?filename=proposal_significant_digital_presence_annex_21032018_en.pdf">Annexes à la proposition</a><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Recherche des traductions disponibles du lien précédent<em _istranslated="1">FR</em><strong _istranslated="1">•••</strong></a></li> </ul> </li> <li _msthash="45058" _msttexthash="102722477"><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/document/download/5c04c6b4-49bd-4d68-8a34-26958b366710_en?filename=proposal_common_system_digital_services_tax_21032018_en.pdf">Proposition de DIRECTIVE DU CONSEIL relative au système commun de taxe sur les services numériques applicable aux recettes provenant de la fourniture de certains services numériques.</a><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Rechercher les traductions disponibles du lien précédent<em _istranslated="1">EN</em><strong _istranslated="1">•••</strong></a></li> <li _msthash="45059" _msttexthash="29094442"><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/document/download/89deda55-f8a7-40f1-a767-46d58f500518_en?filename=fair_taxation_digital_economy_ia_21032018.pdf">Analyse d’impact</a><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Recherche des traductions disponibles du lien précédent<em _istranslated="1">FR</em><strong _istranslated="1">•••</strong></a></li> <li _msthash="45060" _msttexthash="36174346"><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/document/download/12562999-e206-421b-aaa8-059234967959_en?filename=fair_taxation_digital_economy_ia_summary_21032018_en.pdf">Résumé de l’analyse d’impact</a><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Recherche des traductions disponibles du lien précédent<em _istranslated="1">FR</em><strong _istranslated="1">•••</strong></a></li> <li _msthash="45061" _msttexthash="75265866"><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/document/download/17a4bb60-011b-4c5e-9d0a-bfe7277cd5ba_en?filename=commission_recommendation_taxation_significant_digital_presence_21032018_en.pdf">Recommandation de la Commission relative à l’imposition des entreprises ayant une présence numérique significative.</a><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Rechercher les traductions disponibles du lien précédent<em _istranslated="1">EN</em><strong _istranslated="1">•••</strong></a></li> <li><font _msthash="45062" _mstmutation="1" _msttexthash="90200097"><a _istranslated="1" _mstmutation="1" href="https://taxation-customs.ec.europa.eu/document/download/275adc07-628f-4e66-b800-c6d3bcf946ac_en?filename=communication_fair_taxation_digital_economy_21032018_en.pdf">Communication de la Commission</a><a _istranslated="1" _mstmutation="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Recherche des traductions disponibles du lien précédent<em _istranslated="1">FR</em><strong _istranslated="1">•••</strong></a> au Parlement européen et au Conseil - Il est temps d’établir une norme fiscale moderne, équitable et efficace pour l’économie numérique. </font><ul> <li _msthash="45063" _msttexthash="30976920"><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/document/download/089c08ca-2a2d-4088-b091-967b9b1c5b28_en?filename=communication_fair_taxation_digital_economy_annex_21032018_en.pdf">Annexe à la communication</a><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Rechercher les traductions disponibles du lien précédent<em _istranslated="1">FR</em><strong _istranslated="1">•••</strong></a></li> </ul> </li> </ul> <h2 _msthash="45064" _msttexthash="11977290">Pourquoi avons-nous besoin de nouvelles règles pour la taxation de l’économie numérique?</h2> <p> </p> <p _msthash="45065" _msttexthash="61377069">Les règles internationales actuelles en matière d’impôt sur les sociétés ne sont pas adaptées aux réalités de l’économie mondiale moderne et ne tiennent pas compte des modèles commerciaux qui peuvent tirer profit des services numériques dans un pays sans être physiquement présents.</p> <p _msthash="45066" _msttexthash="34276723">Les règles fiscales actuelles ne reconnaissent pas non plus les nouvelles façons dont les bénéfices sont créés dans le monde numérique, en particulier le rôle que jouent les utilisateurs dans la création de valeur pour les entreprises numériques.</p> <p _msthash="45067" _msttexthash="33284134">En conséquence, il y a un décalage – ou « décalage » – entre l’endroit où la valeur est créée et l’endroit où les impôts sont payés.</p> <table> <tbody> <tr> <p><strong _msthash="45068" _msttexthash="4502199">Création de valeur dans l’économie numérique</strong></p> <p _msthash="45069" _msttexthash="590544006">Dans l’économie numérique, la valeur est souvent créée à partir d’une combinaison d’algorithmes, de données utilisateur, de fonctions de vente et de connaissances. Par exemple, un utilisateur contribue à la création de valeur en partageant ses préférences (par exemple, aimer une page) sur un forum de médias sociaux. Ces données seront ensuite utilisées et monétisées pour la publicité ciblée. Les bénéfices ne sont pas nécessairement imposés dans le pays de l’utilisateur (et du spectateur de la publicité), mais plutôt dans le pays où les algorithmes publicitaires ont été développés, par exemple. Cela signifie que la contribution de l’utilisateur aux bénéfices n’est pas prise en compte lors de l’imposition de l’entreprise.</p> </tr> </tbody> </table> <h2 _msthash="45070" _msttexthash="557895">Que propose la Commission?</h2> <p _msthash="45071" _msttexthash="2350569">La Commission a présenté deux propositions législatives:</p> <ul> <li _msthash="45072" _msttexthash="88967073">La première initiative vise à <strong _istranslated="1">réformer les règles relatives à l’impôt sur les sociétés</strong> afin que les bénéfices soient enregistrés et imposés lorsque les entreprises ont une interaction significative avec les utilisateurs par le biais de canaux numériques. Il s’agit là de la solution à long terme privilégiée par la Commission.</li> <li _msthash="45073" _msttexthash="69349397">La deuxième proposition répond aux appels lancés par plusieurs États membres en faveur d’une <strong _istranslated="1">taxe provisoire</strong> couvrant les principales activités numériques qui échappent actuellement à l’impôt dans l’UE.</li> </ul> <h3 _msthash="45074" _msttexthash="21467849">Proposition n° 1: une réforme commune des règles de l’UE en matière d’impôt sur les sociétés pour les activités numériques</h3> <p _msthash="45075" _msttexthash="70008328">Cette proposition permettrait aux États membres d’imposer les <strong _istranslated="1">bénéfices</strong> générés sur leur territoire, même si une entreprise n’y a pas de présence <em _istranslated="1">physique</em>. Les nouvelles règles garantiraient que les entreprises en ligne contribuent aux finances publiques au même niveau que les entreprises traditionnelles.</p> <p _msthash="45076" _msttexthash="32888349">Une plateforme numérique sera réputée avoir une « présence numérique » imposable ou un établissement stable virtuel dans un État membre si elle remplit <strong _istranslated="1">l’un</strong> des critères suivants:</p> <ul> <li _msthash="45077" _msttexthash="7723573">Il dépasse un seuil de 7 millions d’euros de recettes annuelles dans un État membre</li> <li _msthash="45078" _msttexthash="11637119">Elle compte plus de 100 000 utilisateurs dans un État membre au cours d’une année imposable</li> <li _msthash="45079" _msttexthash="48724208">Plus de 3000 contrats commerciaux de services numériques sont créés entre l’entreprise et les utilisateurs professionnels au cours d’une année d’imposition.</li> </ul> <p _msthash="45080" _msttexthash="103616500">Les nouvelles règles modifieront également la manière dont <strong _istranslated="1">les bénéfices sont alloués aux États membres</strong> d’une manière qui reflète mieux la manière dont les entreprises peuvent créer de la valeur en ligne: par exemple, en fonction de l’endroit où l’utilisateur est établi au moment de la consommation.</p> <p _msthash="45081" _msttexthash="17912557">En fin de compte, le nouveau système assure un lien réel entre l’endroit où les bénéfices numériques sont réalisés et où ils sont imposés.</p> <p _msthash="45082" _msttexthash="130319891">La mesure pourrait à terme être intégrée dans le champ d’application de l’assiette commune consolidée pour l’impôt sur les sociétés (ACCIS) – l’initiative déjà proposée par la Commission visant à répartir les bénéfices des grands groupes multinationaux d’une manière qui reflète mieux le lieu de création de la valeur.</p> <p><img _mstalt="1004107" alt="Fair taxation for the digital economy" src="./material-2023-07-12trans_files/a-common-reform-of-the-eus-corporate-tax-rules-for-digital-activities.png" title="a-common-reform-of-the-eus-corporate-tax-rules-for-digital-activities.png"/></p> <h3 _msthash="45083" _msttexthash="5251350">Proposition 2: Taxe provisoire sur certaines recettes provenant des activités numériques</h3> <p _msthash="45084" _msttexthash="17283825">Cette taxe provisoire garantit que les activités qui ne sont actuellement pas effectivement taxées commenceront à générer des recettes immédiates pour les États membres.</p> <p _msthash="45085" _msttexthash="34459607">Cela contribuerait également à éviter des mesures unilatérales visant à taxer les activités numériques dans certains États membres, qui pourraient conduire à une mosaïque de réponses nationales qui serait préjudiciable à notre marché unique.</p> <p _msthash="45086" _msttexthash="42406091">Contrairement à la réforme commune de l’UE des règles fiscales sous-jacentes, cette taxe indirecte s’appliquerait aux <strong _istranslated="1">recettes </strong>générées par certaines activités numériques qui échappent totalement au cadre fiscal actuel.</p> <p _msthash="45087" _msttexthash="32534086">Ce système ne s’appliquera qu’à titre provisoire, jusqu’à ce que la réforme globale ait été mise en œuvre et dispose de mécanismes intégrés pour atténuer la possibilité de double imposition.</p> <p _msthash="45088" _msttexthash="29676049">La taxe s’appliquera aux revenus générés par des activités où les utilisateurs jouent un rôle majeur dans la création de valeur et qui sont les plus difficiles à capter avec les règles fiscales actuelles, telles que ces revenus:</p> <ul> <li _msthash="45089" _msttexthash="5100446">créé à partir de la vente d’espaces publicitaires en ligne</li> <li _msthash="45090" _msttexthash="46268027">créés à partir d’activités d’intermédiaires numériques qui permettent aux utilisateurs d’interagir avec d’autres utilisateurs et qui peuvent faciliter la vente de biens et de services entre eux</li> <li _msthash="45091" _msttexthash="19860997">créés à partir de la vente de données générées à partir d’informations fournies par l’utilisateur.</li> </ul> <p _msthash="45092" _msttexthash="153871094">Les recettes fiscales seraient perçues par les États membres où se trouvent les utilisateurs et ne s’appliqueraient qu’aux entreprises dont le chiffre d’affaires mondial annuel total s’élève à 750 millions d’euros et les recettes de l’UE à 50 millions d’euros.</p> <p _msthash="45093" _msttexthash="51108473">Cela contribuera à faire en sorte que les petites entreprises en démarrage et en expansion restent libérées du fardeau. On estime que 5 milliards d’euros de recettes par an pourraient être générés pour les États membres si la taxe était appliquée à un taux de 3 %.</p> <p><img _mstalt="2909270" alt="an-interim-tax-on-certain-revenue-from-digital-activities.png" src="./material-2023-07-12trans_files/an-interim-tax-on-certain-revenue-from-digital-activities.png" title="an-interim-tax-on-certain-revenue-from-digital-activities.png"/></p> <p _msthash="45094" _msttexthash="48310418">Informations plus détaillées dans le <a _istranslated="1" href="http://europa.eu/rapid/press-release_MEMO-18-2141_en.htm">document Questions et réponses</a><a _istranslated="1" href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Recherchez les traductions disponibles du lien précédent<em _istranslated="1">FR</em><strong _istranslated="1">•••</strong></a>.</p> <h3 _msthash="45095" _msttexthash="348556">Prochaines étapes</h3> <p _msthash="45096" _msttexthash="84859801">Les propositions législatives seront soumises au Conseil pour adoption et au Parlement européen pour consultation. L’UE continuera également de contribuer activement aux discussions mondiales sur la taxation de l’énergie numérique au sein du G20/OCDE et de promouvoir des solutions internationales ambitieuses.</p> <p>On 21 March 2018, the European Commission proposed new rules to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU.</p> <ul> <li><a href="https://taxation-customs.ec.europa.eu/document/download/bc515943-e816-4c15-8432-827dd36fadcf_en?filename=proposal_significant_digital_presence_21032018_en.pdf">Proposal for a COUNCIL DIRECTIVE laying down rules relating to the corporate taxation of a significant digital presence.</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a> <ul> <li><a href="https://taxation-customs.ec.europa.eu/document/download/653dccdf-fc89-4d5a-877a-e1593aeb9c25_en?filename=proposal_significant_digital_presence_annex_21032018_en.pdf">Annexes to the Proposal</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a></li> </ul> </li> <li><a href="https://taxation-customs.ec.europa.eu/document/download/5c04c6b4-49bd-4d68-8a34-26958b366710_en?filename=proposal_common_system_digital_services_tax_21032018_en.pdf">Proposal for a COUNCIL DIRECTIVE on the common system of a digital services tax on revenues resulting from the provision of certain digital services.</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a></li> <li><a href="https://taxation-customs.ec.europa.eu/document/download/89deda55-f8a7-40f1-a767-46d58f500518_en?filename=fair_taxation_digital_economy_ia_21032018.pdf">Impact Assessment</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a></li> <li><a href="https://taxation-customs.ec.europa.eu/document/download/12562999-e206-421b-aaa8-059234967959_en?filename=fair_taxation_digital_economy_ia_summary_21032018_en.pdf">Summary of the Impact Assessment</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a></li> <li><a href="https://taxation-customs.ec.europa.eu/document/download/17a4bb60-011b-4c5e-9d0a-bfe7277cd5ba_en?filename=commission_recommendation_taxation_significant_digital_presence_21032018_en.pdf">Commission Recommendation relating to the corporate taxation of a significant digital presence.</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a></li> <li><a href="https://taxation-customs.ec.europa.eu/document/download/275adc07-628f-4e66-b800-c6d3bcf946ac_en?filename=communication_fair_taxation_digital_economy_21032018_en.pdf">Communication from the Commission</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a>&nbsp;to the European Parliament and the Council - Time to establish a modern, fair and efficient taxation standard for the digital economy. <ul> <li><a href="https://taxation-customs.ec.europa.eu/document/download/089c08ca-2a2d-4088-b091-967b9b1c5b28_en?filename=communication_fair_taxation_digital_economy_annex_21032018_en.pdf">Annex to the Communication</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a></li> </ul> </li> </ul> <h2>Why do we need new rules for the taxation of the digital economy?</h2> <p>&nbsp;</p> <p>Today&#39;s international corporate tax rules are not fit for the realities of the modern global economy and do not capture business models that can make profit from digital services in a country without being physically present.</p> <p>Current tax rules also fail to recognise the new ways in which profits are created in the digital world, in particular the role that users play in generating value for digital companies.</p> <p>As a result, there is a disconnect &ndash; or &lsquo;mismatch&rsquo; - between where value is created and where taxes are paid.</p> <table> <tbody> <tr> <td> <p><strong>Value Creation in the Digital Economy</strong></p> <p>In the digital economy, value is often created from a combination of algorithms, user data, sales functions and knowledge. For example, a user contributes to value creation by sharing his/her preferences (e.g. liking a page) on a social media forum. This data will later be used and monetised for targeted advertising. The profits are not necessarily taxed in the country of the user (and viewer of the advert), but rather in the country where the advertising algorithms has been developed, for example. This means that the user contribution to the profits is not taken into account when the company is taxed.</p> </td> </tr> </tbody> </table> <h2>What is the Commission proposing?</h2> <p>The Commission has made two legislative proposals:</p> <ul> <li>The first initiative aims to&nbsp;<strong>reform corporate tax rules</strong>&nbsp;so that profits are registered and taxed where businesses have significant interaction with users through digital channels. This forms the Commission&#39;s preferred long-term solution.</li> <li>The second proposal responds to calls from several Member States for an&nbsp;<strong>interim tax</strong>&nbsp;which covers the main digital activities that currently escape tax altogether in the EU.</li> </ul> <h3>Proposal 1: A common reform of the EU&#39;s corporate tax rules for digital activities</h3> <p>This proposal would enable Member States to tax&nbsp;<strong>profits</strong>&nbsp;that are generated in their territory, even if a company does not have a&nbsp;<em>physical</em>&nbsp;presence there. The new rules would ensure that online businesses contribute to public finances at the same level as traditional &#39;brick-and-mortar&#39; companies.</p> <p>A digital platform will be deemed to have a taxable &#39;digital presence&#39; or a virtual permanent establishment in a Member State if it fulfils&nbsp;<strong>one</strong>&nbsp;of the following criteria:</p> <ul> <li>It exceeds a threshold of &euro;7 million in annual revenues in a Member State</li> <li>It has more than 100,000 users in a Member State in a taxable year</li> <li>Over 3000 business contracts for digital services are created between the company and business users in a taxable year.</li> </ul> <p>The new rules will also change&nbsp;<strong>how profits are allocated to Member States</strong>&nbsp;in a way which better reflects how companies can create value online: for example, depending on where the user is based at the time of consumption.</p> <p>Ultimately, the new system secures a real link between where digital profits are made and where they are taxed.</p> <p>The measure could eventually be integrated into the scope of the Common Consolidated Corporate Tax Base (CCCTB) &ndash; the Commission&#39;s already proposed initiative for allocating profits of large multinational groups in a way which better reflects where the value is created.</p> <p><img alt="Fair taxation for the digital economy" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_medium_no_crop/public/2018-03/a-common-reform-of-the-eus-corporate-tax-rules-for-digital-activities.png?itok=NeEX-d17" title="a-common-reform-of-the-eus-corporate-tax-rules-for-digital-activities.png" /></p> <h3>Proposal 2: An interim tax on certain revenue from digital activities</h3> <p>This interim tax ensures that those activities which are currently not effectively taxed would begin to generate immediate revenues for Member States.</p> <p>It would also help to avoid unilateral measures to tax digital activities in certain Member States which could lead to a patchwork of national responses which would be damaging for our Single Market.</p> <p>Unlike the common EU reform of the underlying tax rules, this indirect tax would apply to&nbsp;<strong>revenues&nbsp;</strong>created from certain digital activities which escape the current tax framework entirely.</p> <p>This system will apply only as an interim measure, until the comprehensive reform has been implemented and has inbuilt mechanisms to alleviate the possibility of double taxation.</p> <p>The tax will apply to revenues created from activities where users play a major role in value creation and which are the hardest to capture with current tax rules, such as those revenues:</p> <ul> <li>created from selling online advertising space</li> <li>created from digital intermediary activities which allow users to interact with other users and which can facilitate the sale of goods and services between them</li> <li>created from the sale of data generated from user-provided information.</li> </ul> <p>Tax revenues would be collected by the Member States where the users are located, and will only apply to companies with total annual worldwide revenues of &euro;750 million and EU revenues of &euro;50 million.</p> <p>This will help to ensure that smaller start-ups and scale-up businesses remain unburdened. An estimated &euro;5 billion in revenues a year could be generated for Member States if the tax is applied at a rate of 3%.</p> <p><img alt="an-interim-tax-on-certain-revenue-from-digital-activities.png" src="https://taxation-customs.ec.europa.eu/sites/default/files/styles/oe_theme_medium_no_crop/public/2018-03/an-interim-tax-on-certain-revenue-from-digital-activities.png?itok=as0KaW26" title="an-interim-tax-on-certain-revenue-from-digital-activities.png" /></p> <p>More detailed information in the&nbsp;<a href="http://europa.eu/rapid/press-release_MEMO-18-2141_en.htm">Question and Answer document</a><a href="https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en#modal">Search for available translations of the preceding link<em>EN</em><strong>&bull;&bull;&bull;</strong></a>.</p> <h3>Next Steps</h3> <p>The legislative proposals will be submitted to the Council for adoption and to the European Parliament for consultation. The EU will also continue to actively contribute to the global discussions on digital taxation within the G20/OECD, and push for ambitious international solutions.</p> None Fair taxation, digital economy, pillar 1, pillar one, Europe, EU, reform corporate tax rules, digital taxation, international tax, tax policy, digital economy, tax planning, cross-border transactions, cross-border taxation, tax treaties, https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en

domestic taxation accounting & taxation / concepts of taxation, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy, transfer pricing & supply chains low databandwith database medium language proficiency None all <p _msthash="45017" _msttexthash="35936433">Le classement est basé sur l’Afrique seulement de 1 à 54. <br _istranslated="1"/> Les prix du plus grand opérateur mobile sont utilisés pour les paniers d’abordabilité. <br _istranslated="1"/> Les sources sont affichées dans le portail du pays.</p> <p>The ranking is based on Africa only from 1 to 54.<br /> Prices from the largest mobile operator are used for the affordability baskets.<br /> Sources are being displayed in the country portal.</p> None Research ICT Solutions Ltd, overview of tax systems, effective tax rate, indirect taxes, direct taxes, Africa, African countries, tax data, private sector views, customs, excises, https://researchictsolutions.com/ict-evidence-portal-africa/ict_evidence_portal_africa.php

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith publication medium language proficiency None all <p _msthash="44931" _msttexthash="164656128">Dans le cadre du régime fiscal actuel, l’impôt intérieur indien déclenche l’imposition d’un revenu particulier en fonction de sa règle de connexion commerciale. Ceux-ci sont basés sur des systèmes physiques, c’est-à-dire taxant des biens et/ou services particuliers sur la base de leur déplacement physique d’un endroit A à un endroit B, y compris la consommation de services. Dans cet article, nous allons apprendre ce qui suit.</p> <h3 _msthash="44932" _msttexthash="350324">Table des matières</h3> <ol> <li><a _msthash="44933" _msttexthash="5689762" href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#key">Considérations clés dans l’élaboration des règles fiscales</a></li> <li><a _msthash="44934" _msttexthash="4007861" href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#intro">Introduction de la taxe d’équitation </a></li> <li><a _msthash="44935" _msttexthash="6558422" href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#two">L’approche à deux piliers de l’économie numérique fiscale</a></li> <li><a _msthash="44936" _msttexthash="552604" href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#recent">Développements récents</a></li> </ol> <p _msthash="44937" _msttexthash="169364273">Aujourd’hui, nous ne pouvons pas imaginer l’absence d’Internet dans et autour de notre vie, ses nécessités, en particulier à l’ère de la mondialisation qui a ouvert la voie à l’économie numérique. Avant de parler d’une taxation correcte de l’économie numérique, il est important d’aborder rapidement le système et les règles existants.</p> <p _msthash="44938" _msttexthash="176480798">Le rythme rapide de l’économie numérique et du commerce électronique est devenu l’ordre du jour. Cela a eu un impact considérable sur les nouveaux modèles commerciaux numériques indiens. Cela a conduit à une perturbation des activités numériques qui a obligé à réfléchir à haute voix et à nouveau pour taxer correctement l’économie numérique. Les anciens modèles fiscaux reposant sur la présence physique et la connexion commerciale ne parviennent pas à capturer cette énorme entreprise numérique. </p> <p _msthash="44939" _msttexthash="130526123">L’économie numérique permet aux entreprises de fonctionner entièrement par le biais de plateformes en ligne. Démarrer une nouvelle entreprise numérique, vendre des produits ou des services numériquement sans avoir besoin d’un lieu physique. Par exemple, nous avons des services de porte-à-porte des plus grandes marques multinationales du monde avec juste un clic sur un bouton comme la livraison de nourriture, les services de voiture et ainsi de suite. </p> <h3><strong _msthash="44940" _msttexthash="5689762">Considérations clés dans l’élaboration des règles fiscales</strong></h3> <p _msthash="44941" _msttexthash="29281759">Les principales considérations à prendre en compte dans l’élaboration des règles fiscales visant à taxer l’économie numérique sont les suivantes :</p> <ol> <li _msthash="44942" _msttexthash="12848433">Difficulté dans la caractérisation du revenu, c.-à-d. revenu d’entreprise par rapport au revenu passif; </li> <li _msthash="44943" _msttexthash="11846419">Difficulté à déterminer le lien commercial pour le droit d’imposition, c.-à-d. source vs résidence;</li> <li _msthash="44944" _msttexthash="14955330">Consensus mondial sur les principes de répartition des revenus et le règlement efficace des différends Imposition minimale et allégement de la double imposition</li> </ol> <p _msthash="44945" _msttexthash="530325081">L’Organisation de coopération et de développement économiques (OCDE) et les pays du G20 au niveau international ont été les premiers à prendre conscience de l’importance et de la nécessité de taxer l’économie numérique. Elle a initié des travaux sur les solutions fiscales de l’économie numérique afin d’élaborer une solution amiable à la fiscalité de l’économie numérique. Un projet spécial intitulé <em _istranslated="1">Projet d’érosion de la base d’imposition et de transfert de bénéfices (BEPS) </em>en 2015 aide à le faire. Dans ce cadre, l’Action 1 est le Rapport – Relever les défis fiscaux de l’économie numérique.</p> <h3><strong _msthash="44946" _msttexthash="4007861">Introduction de la taxe d’équitation</strong></h3> <p _msthash="44947" _msttexthash="288106338">L’Inde, y compris de nombreux pays européens, a introduit des mesures unilatérales pour taxer l’économie numérique afin de tirer parti des fuites de revenus. L’Inde a introduit le prélèvement de péréquation (« EL ») dans le budget de 2016 par la loi de finances de 2016. Pour commencer, EL a été introduit comme une taxe pour taxer les publicités en ligne. Cela comprend la mise à disposition d’espaces publicitaires numériques numériques par des entreprises numériques non résidentes. De nouveaux EL@2% ont également été introduits pour taxer la vente de biens ou de services par les opérateurs de commerce électronique non-résidents à compter du 1er avril 2020.</p> <p _msthash="44948" _msttexthash="152601241">Les règles relatives à la présence économique significative (SEP), c’est-à-dire à l’établissement stable virtuel (EP), ont été inscrites dans la législation nationale relative à l’impôt sur le revenu le 1er avril 2018. Il élargit la portée du revenu d’un non-résident qui s’accumule ou provient en Inde. Il en résulte une « connexion commerciale numérique » en Inde.</p> <p _msthash="44949" _msttexthash="45439069">L’OCDE, avec le soutien de plus de 130 pays, le Cadre inclusif (« FI ») a présenté le projet de système de taxation de l’économie numérique. Elle a publié un rapport sur les plans du premier et du deuxième pilier le 12 octobre 2020 pour consultation publique. </p> <p _msthash="44950" _msttexthash="12687636">Cela aidera à parvenir à un consensus mondial, à éviter la double imposition et à mettre fin aux tentatives unilatérales de taxation de nombreux pays. </p> <h2><strong _msthash="44951" _msttexthash="6558422">L’approche à deux piliers de l’économie numérique fiscale</strong></h2> <h3 _msthash="44952" _msttexthash="801307">Plan directeur du premier pilier</h3> <p><img _mstalt="498329" alt="Pillar1- Digital Economy" src="./material-2023-07-12trans_files/Digital-Economy-1.jpg" style="height:628px; width:1200px"/></p> <p _msthash="44953" _msttexthash="174135403">Le premier pilier accorde des droits d’imposition aux juridictions du marché sur une partie des bénéfices résiduels réalisés par les groupes d’entreprises multinationales (EMN) dont le chiffre d’affaires mondial annuel dépasse 20 milliards d’euros et une rentabilité de 10%. Le nexus est fixé à 250 000 euros pour les juridictions plus petites dont le PIB est inférieur à 40 milliards d’euros.</p> <p _msthash="44954" _msttexthash="78593229">La somme totale des ajustements du montant A et du montant B représente le pilier 1. Pour calculer le montant A, vous considérerez 25% du bénéfice résiduel. Les revenus proviendront des juridictions du marché final où les biens ou les services sont utilisés ou consommés. Attendu que le rendement minimum de base pour les fonctions de marketing et de distribution représente le montant B. </p> <p _msthash="44955" _msttexthash="78537004">La méthode d’exemption ou de crédit permet d’éviter la double imposition. Les entités qui supporteront l’obligation fiscale le tireront de celles qui réalisent un bénéfice résiduel. Les mécanismes de prévention et de règlement des différends garantissent la certitude fiscale et aident à éviter la double imposition pour le montant A.</p> <p _msthash="44956" _msttexthash="35581689">Il est important de noter que les mesures unilatérales introduites par divers pays seront progressivement retirées à mesure que le modèle de taxation numérique de l’OCDE entrera en vigueur. </p> <p><em><strong _msthash="44957" _msttexthash="1069952"><a _istranslated="1" href="https://www.naukri.com/learning/" rel="noopener noreferrer" target="_blank" title="https://www.naukri.com/learning/">Explorez les cours en ligne populaires</a></strong></em></p> <h3 _msthash="44958" _msttexthash="893178">Plan directeur du deuxième pilier</h3> <p> </p> <p><img _mstalt="84981" alt="Pillar 2" src="./material-2023-07-12trans_files/Digital-Economy-4.jpg" style="height:628px; width:1200px"/></p> <p _msthash="44959" _msttexthash="140524410">Le deuxième pilier exige des entreprises multinationales dont le chiffre d’affaires annuel mondial dépasse 750 millions d’euros qu’elles paient au moins 15 % d’impôts. Il s’agit des règles mondiales de lutte contre l’érosion de la base d’imposition (GloBE).</p> <p _msthash="44960" _msttexthash="2680678">Les deux règles GloBe nationales imbriquées sont les suivantes: </p> <ol> <li _msthash="44961" _msttexthash="24610664">Règle d’inclusion du revenu (IIR) - Elle impose un impôt supplémentaire (complémentaire) à une entité mère à l’égard du revenu le moins imposé; et </li> <li _msthash="44962" _msttexthash="73904870">Règle de paiement sous-taxé (UTPR) - Il refuse les déductions ou apporte des ajustements aux sociétés sous-taxées du groupe. De plus, la règle fiscale assujettie à la convention permet aux pays d’origine d’imposer des impôts. Le taux minimum pour le STTR sera de 9%. </li> </ol> <p _msthash="44963" _msttexthash="1894035"><em _istranslated="1"><strong _istranslated="1"> </strong></em><a _istranslated="1" href="https://www.naukri.com/learning/free-online-courses-certificates" rel="noopener noreferrer" target="_blank" title="https://www.naukri.com/learning/free-online-courses-certificates"><em _istranslated="1"><strong _istranslated="1">Explorez les cours en ligne gratuits avec certificats</strong></em></a></p> <h3><strong _msthash="44964" _msttexthash="552604">Développements récents</strong></h3> <p _msthash="44965" _msttexthash="71959433">L’OCDE et le G20, avec le soutien de 137 pays membres, ont publié une déclaration datée du 8 octobre 2021 sur la taxation de l’économie numérique à l’aide de son approche à deux piliers. Les pays participants signeront des conventions multilatérales (« MLC ») en 2022 pour une mise en œuvre efficace.</p> <p _msthash="44966" _msttexthash="64341511">Récemment, le gouvernement indien a publié un communiqué de presse le 24 novembre 2021. Conformément à l’accord, les États-Unis élimineront progressivement une taxe de péréquation de 2 % sur la fourniture ou les services de l’économie numérique. </p> <p _msthash="44967" _msttexthash="24433513">La période intérimaire applicable s’étendra du 1er avril 2022 jusqu’à la mise en œuvre du premier pilier ou au 31 mars 2024, la date la plus proche étant retenue. </p> <p _msthash="44968" _msttexthash="144773434"><strong _istranslated="1">Articles sur les tendances financières :</strong><br _istranslated="1"/> <a _istranslated="1" href="https://www.naukri.com/learning/articles/financial-analyst-interview-questions-answers/" rel="noopener" target="_blank">Questions d’entrevue avec des analystes financiers</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/top-accounting-interview-questions-answers/" rel="noopener" target="_blank">Questions d’entrevue comptable</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/ifrs-certification-excellent-career-option/" rel="noopener" target="_blank">Certification IFRS</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/certified-public-accountant-cpa-exam-details-syllabus-and-eligibility/" rel="noopener" target="_blank">Examens CPA</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/inflation-what-is-it-and-how-is-it-measured/" rel="noopener" target="_blank">Qu’est-ce que l’inflation</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/nft-what-is-the-hype-and-how-does-it-work/" rel="noopener" target="_blank">Qu’est-ce que NFT</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/common-finance-terms-every-newbie-needs-to-know/" rel="noopener" target="_blank">Conditions financières communes</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/how-does-the-50-30-20-budget-rule-work/" rel="noopener" target="_blank">50-30-20 Règle budgétaire</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/the-power-of-compounding-impact-on-investments/" rel="noopener" target="_blank">Concept de composition</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/how-does-the-rewards-system-in-credit-cards-works/" rel="noopener" target="_blank">Système de récompenses par cartes de crédit</a> | <a _istranslated="1" href="https://www.naukri.com/learning/articles/smart-budgeting-approaches-that-you-must-know/" rel="noopener" target="_blank">Approches de budgétisation intelligente</a></p> <p>________________________________________________________________________</p> <p _msthash="44969" _msttexthash="27883336">Vous avez récemment terminé un cours professionnel / certification du marché? Dites-nous ce que vous avez aimé ou n’avez pas aimé dans le cours pour un contenu plus organisé.</p> <p _msthash="44970" _msttexthash="2050594"><a _istranslated="1" href="https://www.naukri.com/chatbot?conversation=certification_review_collection&amp;domain=eLearning" rel="noopener" target="_blank">Cliquez ici</a> pour soumettre son avis avec Naukri Learning.</p> <p _msthash="44971" _msttexthash="2349464">Vous avez trouvé ce blog utile ? Aimez et faites-le nous savoir</p> <p><img _mstalt="114764" alt="like blog" src="./material-2023-07-12trans_files/not-liked.1b3dcc6f.png" style="height:19px; width:19px"/><font _msthash="44972" _mstmutation="1" _msttexthash="59007">Comme</font></p> <p _msthash="44973" _msttexthash="442676">1 lecteur a aimé le blog</p> <p _msthash="44974" _msttexthash="101946"> (201 vues)</p> <p _msthash="44975" _msttexthash="396604">Partagez ce blog avec :</p> <p><a href="https://twitter.com/share?url=https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/" rel="noreferrer nofollow" target="_blank"><img _mstalt="101907" alt="twitter" src="./material-2023-07-12trans_files/twitter_v1.7f817670.svg" style="height:32px; width:32px"/></a><a href="https://www.linkedin.com/shareArticle?mini=true&amp;url=https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/" rel="noreferrer nofollow" target="_blank"><img _mstalt="115336" alt="linkedin" src="./material-2023-07-12trans_files/linkedin_v1.e5cb0b85.svg" style="height:32px; width:32px"/></a><a href="https://www.facebook.com/sharer.php?u=https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/" rel="noreferrer nofollow" target="_blank"><img _mstalt="113646" alt="facebook" src="./material-2023-07-12trans_files/facebook_v1.a9ecd8de.svg" style="height:32px; width:32px"/></a></p> <p><img _mstalt="61893" alt="share" src="./material-2023-07-12trans_files/blogShare.0187d829.svg" style="height:32px; width:32px"/></p> <p><img _mstalt="9191" alt="e" src="./material-2023-07-12trans_files/390.jpg" style="height:49px; width:49px"/></p> <p><a _msthash="44976" _msttexthash="285597" href="https://www.naukri.com/learning/articles/author/pushpendra-dixit/">Pushpendra Dixit</a></p> <p _msthash="44977" _msttexthash="452985">Comptable agréé 1 Blog</p> <p _msthash="44978" _msttexthash="5396804530">Pushpendra est un comptable agréé qualifié, une maîtrise en droit (cyberdroit), une maîtrise en finance d’entreprise (« MBF »), un professionnel certifié en fiscalité internationale, une certification en droits de propriété intellectuelle de l’OMPI et un diplômé en commerce ayant 16 ans de riche expérience dans le domaine de la fiscalité (fiscalité directe et indirecte) pour la fiscalité nationale et internationale et les prix de transfert (« TP ») avec des organisations réputées comme Honda Motorcycles India, Dell India, Aricent Technologies, Mentor Graphics, NIIT Technologies travaillent actuellement pour PVR Cinemas. Il chérit un aperçu pratique de la gamme de diverses industries, allant de l’automobile, des technologies de l’information, de la conception électronique et de l’automatisation et de l’industrie du divertissement. Au cours de 16 ans de carrière, Pushpendra a travaillé sur tous les aspects de la fiscalité directe et indirecte, y compris la mise en place des ZES / unités de développement et son évaluation fiscale réussie, le déploiement de la TPS, la politique mondiale de TP pour le groupe, les positions fiscales sur diverses questions importantes, l’évaluation fiscale internationale et la conformité à divers litiges fiscaux. En plus de l’Inde, Pushpendra a travaillé sur des projets à l’étranger, notamment des audits fiscaux US GAAP, fin48, ETR et des questions de comptabilité fiscale pour une société basée aux États-Unis, en plus de représenter une importante question de prix de transfert devant les autorités fiscales allemandes locales et d’obtenir l’ordonnance d’évaluation des résultats positifs conduisant à d’énormes économies d’impôt pour l’organisation. Au cours de son mandat chez Aricent et PVR, Pushpendra a travaillé sur un projet d’amortissement fiscal sur Goodwill, ce qui a permis de réaliser de grandes économies. Responsable de la politique mondiale de TP et de la minimisation / maintenance ETR pour la société basée en Inde avec plus de 17 filiales étrangères dans les principaux pays comme les États-Unis, l’Allemagne, le Royaume-Uni, la Thaïlande, le Brésil, Singapour et l’Australie. Pushpendra représente toutes les questions fiscales des sociétés du groupe devant diverses autorités fiscales, forum d’appel et s’engage avec des conseillers juridiques renommés dans les affaires de tribunal / Haute / Cour suprême.</p> <p>Under the present taxation regime, Indian domestic tax triggers taxation on a particular income based on its business connection rule. These are based on brick and mortar systems i.e. taxing particular goods and or services on the basis of their physical movement from place A to place B including services consumption.&nbsp; In this article, we will be learning about the following.</p> <h3>Table Of Contents</h3> <ol> <li><a href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#key">Key Considerations in framing taxation rules</a></li> <li><a href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#intro">Introduction of Equitization Levy&nbsp;</a></li> <li><a href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#two">The two-pillar approach to tax digital economy</a></li> <li><a href="https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/#recent">Recent developments</a></li> </ol> <p>Today, we cannot imagine the absence of the internet in and around our life, its necessities, especially in the era of globalisation which paved the way for the digital economy. Before speaking about correct taxation of the digital economy, it is important to first quickly touch upon the existing system of taxation and rules.</p> <p>The Fast pace of the digital economy and e-commerce has become the order of the day. This has greatly impacted new Indian digital business models. It has led to digital business disruption which mandated thinking aloud and afresh for aptly taxing the digital economy. Old taxation models relying on physical presence and business connection fall short to capture this huge digital business.&nbsp;</p> <p>The digital economy allows businesses to operate completely through online platforms. Starting a new digital business, selling products or services digitally without any need for a physical place. For example, we have doorstep services from the world top multinational brands with just a click of a button like food delivery, car services and so on and so forth.&nbsp;</p> <h3><strong>Key Considerations in Framing Taxation Rules</strong></h3> <p>Key considerations in framing taxation rules to tax the digital economy are as under:</p> <ol> <li>Difficulty in the characterization of income i.e. Business income vs Passive Income;&nbsp;</li> <li>Difficulty in determining Business Nexus for taxing right i.e. source vs Residence;</li> <li>Global consensus on Income Allocation Principles and Effective Dispute Resolution Minimum Taxation and Double Taxation Relief</li> </ol> <p>The Organisation for economic cooperation and development (&ldquo;OECD&rdquo;) along with G20 nations at the international level first realised the importance and necessity of taxing the digital economy. It initiated work on taxation solutions of the digital economy to work out an amicable solution to taxation of the digital economy. A special project titled&nbsp;<em>Base Erosion and Profit Shifting (BEPS) Project&nbsp;</em>way back in 2015 helps in doing these. Under this, Action-1 is Report &ndash;Addressing the Tax Challenges of the Digital Economy.</p> <h3><strong>Introduction of Equitization Levy</strong></h3> <p>India, including many European countries, introduced unilateral measures to tax the digital economy to tap revenue leakages. India introduced Equalisation Levy (&ldquo;EL&rdquo;) in the budget, 2016 vide Finance Act, 2016. To begin with, EL was introduced as a levy to tax online advertisements. This includes the provision of digital advertising space by non-resident digital companies. New EL@2% was also introduced to tax sale of goods or services by Non-resident e-commerce operators effective from 1 April 2020.</p> <p>Significant Economic Presence (SEP) i.e. virtual permanent establishment (PE) rules got enshrined in domestic income tax law w.e.f 1st April 2018. It expands the scope of income of a non-resident that accrues or arises in India. This results in a &lsquo;digital business connection&rsquo; in India.</p> <p>OECD with the support of 130 plus countries, Inclusive Framework (&ldquo;IF&rdquo;) introduced the draft scheme to tax the digital economy. It released a report on the Pillar One and Pillar Two Blueprints on 12 October 2020 for public consultation.&nbsp;</p> <p>It will help in reaching global consensus, avoid double taxation and do away with the unilateral taxation attempts by many countries.&nbsp;</p> <h2><strong>The Two Pillar Approach to Tax Digital Economy</strong></h2> <h3>Blueprint of Pillar One</h3> <p><img alt="Pillar1- Digital Economy" src="https://www.naukri.com/learning/articles/wp-content/uploads/sites/11/2022/01/Digital-Economy-1.jpg" style="height:628px; width:1200px" /></p> <p>Pillar One provides taxing rights to market jurisdictions on part of the residual profits earned by Multinationals Enterprise (MNE) groups with an annual global turnover exceeding &euro;20 billion and 10 per cent profitability. The nexus is set at 250 000 euros for smaller jurisdictions with a GDP lower than 40 billion euros.</p> <p>The sum total of Amount-A &amp; Amount-B adjustments represents Pillar 1. To calculate Amount-A, you will consider 25% of the residual profit. Revenue will be sourced to the end market jurisdictions where goods or services are used or consumed. Whereas, the baseline minimum return towards marketing and distribution functions represents Amount-B.&nbsp;&nbsp;</p> <p>Exemption or credit method helps in avoiding double taxation. Entities that will bear the tax liability will draw it from those that earn residual profit. Dispute prevention and resolution mechanisms ensure tax certainty and help in avoiding double taxation for Amount A.</p> <p>It is important to note that unilateral measures introduced by various countries will be gradually withdrawn as the OECD model of digital taxation kicks in.&nbsp;</p> <p><em><strong>Explore&nbsp;<a href="https://www.naukri.com/learning/" rel="noopener noreferrer" target="_blank" title="https://www.naukri.com/learning/">Popular Online Courses</a></strong></em></p> <h3>Blueprint of Pillar Two</h3> <p>&nbsp;</p> <p><img alt="Pillar 2" src="https://www.naukri.com/learning/articles/wp-content/uploads/sites/11/2022/01/Digital-Economy-4.jpg" style="height:628px; width:1200px" /></p> <p>Pillar Two requires MNE groups with an annual global turnover exceeding &euro;750 million to pay at least 15 per cent tax. It consists of Global anti-Base Erosion Rules (GloBE) rules.</p> <p>The two interlocking domestic GloBe rules are:&nbsp;</p> <ol> <li>Income Inclusion Rule (IIR)- It imposes an additional (top-up) tax on a parent entity in respect of the lower-taxed income; and&nbsp;</li> <li>Undertaxed Payment Rule (UTPR)- It denies deductions or makes adjustments to undertaxed companies under the group. Further, the treaty-based Subject to Tax Rule (STTR) allows source countries to impose taxes. The minimum rate for the STTR will be 9%.&nbsp;</li> </ol> <p><em><strong>Explore&nbsp;</strong></em><a href="https://www.naukri.com/learning/free-online-courses-certificates" rel="noopener noreferrer" target="_blank" title="https://www.naukri.com/learning/free-online-courses-certificates"><em><strong>Free Online Courses with Certificates</strong></em></a></p> <h3><strong>Recent Developments</strong></h3> <p>The OECD and G20 with the support of 137 member countries, issued a statement dated 8 October 2021, on taxation of the digital economy with the help of its Two-Pillar approach. Participating countries will sign Multilateral Conventions (&ldquo;MLC&rdquo;) during 2022 for effective implementation.</p> <p>Recently, the Indian Government issued a press release on 24th Nov 2021. As per the agreement, the USA will phase out a 2% Equalization levy on digital economy supply or services.&nbsp;&nbsp;</p> <p>The applicable interim period will be from 1 April 2022 till the implementation of Pillar One or 31 March 2024, whichever is earlier.&nbsp;&nbsp;</p> <p><strong>Top Trending Finance Articles:</strong><br /> <a href="https://www.naukri.com/learning/articles/financial-analyst-interview-questions-answers/" rel="noopener" target="_blank">Financial Analyst Interview Questions</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/top-accounting-interview-questions-answers/" rel="noopener" target="_blank">Accounting Interview Questions</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/ifrs-certification-excellent-career-option/" rel="noopener" target="_blank">IFRS Certification</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/certified-public-accountant-cpa-exam-details-syllabus-and-eligibility/" rel="noopener" target="_blank">CPA Exams</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/inflation-what-is-it-and-how-is-it-measured/" rel="noopener" target="_blank">What is Inflation</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/nft-what-is-the-hype-and-how-does-it-work/" rel="noopener" target="_blank">What is NFT</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/common-finance-terms-every-newbie-needs-to-know/" rel="noopener" target="_blank">Common Finance Terms</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/how-does-the-50-30-20-budget-rule-work/" rel="noopener" target="_blank">50-30-20 Budget Rule</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/the-power-of-compounding-impact-on-investments/" rel="noopener" target="_blank">Concept of Compounding</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/how-does-the-rewards-system-in-credit-cards-works/" rel="noopener" target="_blank">Credit Cards Rewards System</a>&nbsp;|&nbsp;<a href="https://www.naukri.com/learning/articles/smart-budgeting-approaches-that-you-must-know/" rel="noopener" target="_blank">Smart Budgeting Approaches</a></p> <p>________________________________________________________________________</p> <p>Recently completed any professional course/certification from the market? Tell us what you liked or disliked in the course for more curated content.</p> <p><a href="https://www.naukri.com/chatbot?conversation=certification_review_collection&amp;domain=eLearning" rel="noopener" target="_blank">Click here</a>&nbsp;to submit its review with Naukri Learning.</p> <p>Found this blog helpful?&nbsp;Like and let us know</p> <p><img alt="like blog" src="https://static.naukimg.com/s/7/1290/i/not-liked.1b3dcc6f.png" style="height:19px; width:19px" />Like</p> <p>1 reader liked the blog</p> <p>&nbsp;(201&nbsp;views)</p> <p>Share this blog with :</p> <p><a href="https://twitter.com/share?url=https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/" rel="noreferrer nofollow" target="_blank"><img alt="twitter" src="https://static.naukimg.com/s/7/1290/i/twitter_v1.7f817670.svg" style="height:32px; width:32px" /></a><a href="https://www.linkedin.com/shareArticle?mini=true&amp;url=https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/" rel="noreferrer nofollow" target="_blank"><img alt="linkedin" src="https://static.naukimg.com/s/7/1290/i/linkedin_v1.e5cb0b85.svg" style="height:32px; width:32px" /></a><a href="https://www.facebook.com/sharer.php?u=https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/" rel="noreferrer nofollow" target="_blank"><img alt="facebook" src="https://static.naukimg.com/s/7/1290/i/facebook_v1.a9ecd8de.svg" style="height:32px; width:32px" /></a></p> <p><img alt="share" src="https://static.naukimg.com/s/7/1290/i/blogShare.0187d829.svg" style="height:32px; width:32px" /></p> <p><img alt="e" src="https://www.naukri.com/learning/articles/wp-content/uploads/sites/11/userphoto/390.jpg" style="height:49px; width:49px" /></p> <p><a href="https://www.naukri.com/learning/articles/author/pushpendra-dixit/">Pushpendra Dixit</a></p> <p>Chartered accountant&nbsp;1&nbsp;Blog</p> <p>Pushpendra is a qualified Chartered Accountant, Master in Law (Cyber Law), Master in Business Finance (&ldquo;MBF&rdquo;), Certified International taxation Professional, Certification in IPR from WIPO and Commerce Graduate having 16 years of rich experience into taxation field (both Direct and Indirect taxation) for Domestic as well as International taxations and Transfer Pricing (&lsquo;TP&rsquo;) with reputed organizations like Honda Motorcycles India, Dell India, Aricent Technologies, Mentor Graphics, NIIT Technologies with presently working for PVR Cinemas. He cherishes practical subject matter insight into gamut of varied industries which ranges from Automobiles, Information Technologies, Electronic Design and Automation and Entertainment industry. Over 16 years of career span, Pushpendra has worked on every aspect of Direct and Indirect taxation which includes SEZ/Developer Units setting up and its successful tax assessment , GST roll out, global TP policy for the group, Tax Positions on various important matters, International tax assessment and compliances to various tax litigations. In addition to India, Pushpendra has worked on foreign projects which includes US GAAP Tax Audit, fin48, ETR and tax accounting matters for a US Headquartered company as well as represented important Transfer Pricing matter before German tax authorities locally and got the positive outcome assessment order leading to huge tax savings to the organization. During his tenure with Aricent as well as PVR, Pushpendra worked on Tax Depreciation on Goodwill project leading to great savings. Responsible for Global TP policy and ETR minimization/maintaining for Indian headquartered company with more than 17 foreign subsidiaries in major counties like USA, Germany, UK, Thailand, Brazil, Singapore, Australia. Pushpendra represents all tax matters of group companies before various tax authorities, appellate forum and engages with renowned legal counsel in Tribunal/High/Supreme Court matters.</p> None Shiksa online, India, source based taxes, residence based taxes, digital economy, taxation in the digital economy, Significant Economic Presence, permanent establishment, PE, Pillar 1, Pillar 2, Pillar One, Pillar Two, BEPS, https://www.naukri.com/learning/articles/digital-economy-a-journey-from-double-taxation-to-fair-taxation/

digital taxation taxation in the digital economy high databandwidth course high language proficiency None all <h5 _msthash="44891" _msttexthash="20300810023">La numérisation a apporté plusieurs changements profonds à la plupart des secteurs de l’économie. Notre cours en ligne « Défis sectoriels dans l’économie numérique » adopte une approche multidisciplinaire (juridique, économique, d’ingénierie) pour vous fournir un aperçu expert des défis posés par l’économie numérique dans les principaux secteurs, qui constituent une activité économique de base de la Big Tech. Au cours de six semaines, vous découvrirez les modèles d’affaires et la dynamique concurrentielle de ces marchés numériques, ainsi que les réponses concurrentielles et réglementaires qui ont été et sont adoptées par les autorités de concurrence et de réglementation dans différents ensembles de juridictions. Le cours est ouvert aux fonctionnaires des organismes publics et des organisations internationales; les responsables des politiques et les décideurs; avocats, professionnels de l’industrie et universitaires. Chaque module comprendra du matériel de lecture dédié, des évaluations d’auto-évaluation, des travaux de groupe, un forum de discussions, des vidéos et un cours hebdomadaire interactif en direct. Le cours est organisé par le Florence Competition Programme (FCP) et la Florence School of Regulation, Communications and Media (FSR C&amp;M), deux programmes basés au Centre Robert Schuman d’études avancées (RSCAS) de l’Institut universitaire européen (IUE). Ces programmes offrent une formation de pointe aux praticiens, effectuent des recherches analytiques et empiriques et favorisent des discussions éclairées sur les principales questions de politique générale en matière de réglementation et de concurrence. Leur activité phare est la formation annuelle conjointe « Concours &amp; Réglementation pour l’ère numérique ». Ce cours représente le troisième bloc de l’édition de cette année Inscrivez-vous ici STRUCTURE DU COURS SEMAINE 1 : Réseaux sociaux SEMAINE 2 : Publicité numérique et marchés des moteurs de recherche SEMAINE 3 : Économie du partage SEMAINE 4 : Participation à la conférence d’été du Concours de Florence SEMAINE 5 : Applications et jeux vidéo SEMAINE 6 : E-commerce PÉRIODE Début: 23 mai 2022 Fin: 01 juillet 2022 DATE LIMITE D’INSCRIPTION : 8 mai 2022 FRAIS 1200 €: Frais généraux du cours 1000 €: Frais réduits pour les donateurs, les fonctionnaires des organismes publics et les universitaires 800 €: Frais de préinscription CERTIFICATS Les participants peuvent obtenir un certificat de participation ou un certificat d’excellence, en fonction de leur niveau d’engagement et de performance tout au long du cours. fsr.eui.eu/communications-media/ fcp.eui.eu LUNDI Les documents de référence sur le thème de la semaine sont téléchargés sur la plate-forme d’apprentissage en ligne JEUDI Le cours en direct, y compris une session de questions-réponses, a lieu de 13h à 14h30 (CET). Juste après le cours en direct, l’évaluation d’auto-évaluation est disponible sur la plateforme; Des lectures supplémentaires sont téléchargées et le forum de discussion collective est ouvert LUNDI - VENDREDI Activités individuelles d’apprentissage en ligne PARTICIPATION GRATUITE EN LIGNE À LA CONFÉRENCE D’ÉTÉ DU CONCOURS DE FLORENCE La montée de la réglementation mondiale des plateformes en ligne: obligations positives ou négatives. 13-14 juin 2022 Pier Luigi Parcu IUE, Directrice de cours Anne C. Witt EDHEC Business School Semaine 1 Inge Graef Université de Tilburg Semaine 2 Juan José Montero Pascual IUE et UNED Semaine 3 Sabine Zigelski OCDE Semaine 6 Tobias Kretschmer LMU Munich Semaine 5 FSR C&amp;M et FCP Formations annuelles en chiffres QUI DEVRAIT Y ASSISTER? • Concurrence, protection des données, experts en réglementation (avocats, économistes, décideurs), universitaires PRINCIPAUX AVANTAGES POUR VOUS et VOTRE ORGANISATION • En savoir plus sur les modèles d’affaires des principaux marchés numériques • Apporter à votre organisation une compréhension améliorée et multidisciplinaire de la dynamique concurrentielle et de la concurrenceition issues arising in the markets covered during the course • Get up to date with the latest enforcement cases as well as regulatory and legislative developments • Share knowledge with professionals from other sectors and industries • Expand your network of professionals who share similar but also complementary interests and expertise      572 Total participants 77 Trois (3) sièges gratuits seront attribués par le secrétariat de la CNUCED à des fonctionnaires des autorités nationales de la concurrence des pays en développement. Pour de plus amples informations, veuillez contacter Teresa Moreira, Chef du Service de la concurrence et des politiques de consommation de la CNUCED ([email protected]) Pour de plus amples renseignements, veuillez envoyer un courriel à Mme Silvia Solidoro : [email protected] PARTENAIRES INSTITUTIONNELS La formation en ligne est organisée en coopération avec la Conférence des Nations Unies sur le commerce et le développement (CNUCED) et l’Organisation de coopération économique et de développement économique et l’Organisation de coopération et de développement économiques.</h5> <h5>Digitalisation has brought several profound changes to most sectors of the economy. Our online course &lsquo;Sectoral Challenges in the Digital Economy&rsquo; adopts a multi-disciplinary (legal, economic, engineering) approach to provide you with expert insights into the challenges posed by the digital economy in the main sectors, which constitute a core economic activity of the Big Tech. Over the course of six weeks, you will learn about the business models and competitive dynamics in these digital markets as well as competition and regulatory responses that have been and are being adopted by competition and regulatory authorities across a different set of jurisdictions. The course is open to officials from public bodies and international organisations; policy- and decision-makers; lawyers, professionals from the industry and academics. Each module will consist of dedicated reading materials, selfevaluation assessments, group work, forum of discussions, videos, and a weekly, interactive live class. The course is organised by the Florence Competition Programme (FCP) and the Florence School of Regulation, Communications and Media (FSR C&amp;M), two programmes based at the Robert Schuman Centre for Advanced Studies (RSCAS) of the European University Institute (EUI). These programmes provide state-of the-art training for practitioners, carry out analytical and empirical research, and promote informed discussions on key policy issues in regulation and competition. Their flagship activity is the Joint Annual Training &quot;Competition &amp; Regulation for the Digital Era&quot;. This course represents the third block of this year&#39;s edition Register here COURSE STRUCTURE WEEK 1: Social networks WEEK 2: Digital advertising and search engine markets WEEK 3: Sharing economy WEEK 4: Attendance to the Florence Competition Summer Conference WEEK 5: Apps and videogames WEEK 6: E-commerce PERIOD Start: 23 May 2022 End: 01 July 2022 DEADLINE FOR REGISTRATION: 8 May 2022 FEES &euro; 1200: General course fee &euro; 1000: Discounted fee for donors, officials from public bodies and academics &euro; 800: Early bird fee CERTIFICATES Participants can earn a Certificate of Attendance or a Certificate of Excellence, depending on their level of engagement and performance throughout the course. fsr.eui.eu/communications-media/ fcp.eui.eu MONDAYS Background materials on the topic of the week are uploaded to the e-learning platform THURSDAYS The live class, including a Q&amp;A session, takes place from 1pm to 2.30pm (CET). Right after the live class, the selfevaluation assessment is made available on the platform; additional readings are uploaded and the forum for collective discussion is open MONDAY - FRIDAY Individual e-learning activities FREE ONLINE ATTENDANCE TO THE FLORENCE COMPETITION SUMMER CONFERENCE The Rise of Global Regulation of Online Platforms: Positive v. Negative Obligations. 13-14 June 2022 Pier Luigi Parcu EUI, Course Director Anne C. Witt EDHEC Business School Week 1 Inge Graef Tilburg University Week 2 Juan Jos&eacute; Montero Pascual EUI and UNED Week 3 Sabine Zigelski OECD Week 6 Tobias Kretschmer LMU Munich Week 5 FSR C&amp;M and FCP Annual Trainings in numbers WHO SHOULD ATTEND? &bull; Competition, data protection, regulatory experts (lawyers, economists, policy makers), academics KEY BENEFITS FOR YOU and YOUR ORGANISATION &bull; Learn about business models of core digital markets &bull; Bring to your organization an improved and multi-disciplinary understanding of competitive dynamics and competition issues arising in the markets covered during the course &bull; Get up to date with the latest enforcement cases as well as regulatory and legislative developments &bull; Share knowledge with professionals from other sectors and industries &bull; Expand your network of professionals who share similar but also complementary interests and expertise         
         572 Total participants 77 Coutries SCHOLARSHIPS Three (3) free seats will be assigned by the UNCTAD Secretariat to officials from National Competition Authorities of developing countries. For more information, please contact Teresa Moreira, Head of the UNCTAD Competition and Consumer Policies Branch ([email protected]) For further information, please email Dr. Silvia Solidoro: [email protected] INSTITUTIONAL PARTNERS The online training is organized in cooperation with the United Nations Conference for Trade and Development (UNCTAD) and the Organisation for Economic Cooperation and</h5> None None https://www.eui.eu/events?id=537864

digital taxation taxation in the digital economy low databandwith publication high language proficiency None all <p _msthash="44853" _msttexthash="5438263740">La fiscalité et l’économie numérique d’aujourd’hui Par Annette Nellen Annette Nellen examine l’économie numérique, en mettant l’accent sur les activités récentes de l’OCDE, et aborde trois aspects de l’économie numérique d’aujourd’hui : (1) les transactions commerciales avec des monnaies virtuelles, telles que Bitcoin ; (2) fournir des biens et services numériques; et (3) les transactions commerciales améliorées par Internet. Introduction Le rythme continu et rapide de l’émergence de nouvelles technologies et de nouveaux modèles commerciaux sur le marché remet en question les règles fiscales que les législateurs et les agences fiscales ne peuvent pas mettre à jour ou clarifier assez rapidement. Les fiscalistes font continuellement face à des défis à la fois pour comprendre la technologie et comment les règles fiscales s’appliquent. Et le changement, bien sûr, continue. Apparue dans les années 1990 avec la croissance rapide des activités Internet, en particulier du commerce électronique, « l’économie numérique » continue d’évoluer avec de nouvelles applications et de nouveaux modèles d’affaires. Par exemple, plutôt que d’acheter des biens en ligne avec une carte de crédit, vous pouvez aujourd’hui les acheter avec une monnaie virtuelle. Aujourd’hui, votre client est peut-être engagé dans une entreprise de services où il n’a jamais vu les centaines de clients qu’il sert, tout étant géré en ligne, éventuellement par l’intermédiaire d’un courtier tiers utilisant un site Web sophistiqué. Cet article commence par un bref aperçu de l’économie numérique, en mettant l’accent sur les activités récentes de l’OCDE, une organisation internationale qui s’emploie à résoudre les problèmes fiscaux transfrontaliers posés par les modèles d’affaires numériques d’aujourd’hui. Cet article aborde ensuite trois aspects de l’économie numérique d’aujourd’hui avec un bref aperçu de la composition et du fonctionnement de chacun, des considérations fiscales et des suggestions pour traiter les questions fiscales ouvertes. L’accent est mis sur les préoccupations fiscales fédérales, mais certains</p> <p>Taxation and Today&rsquo;s Digital Economy By Annette Nellen Annette Nellen examines the digital economy, with an emphasis on recent activities of the OECD, and addresses three aspects of today&rsquo;s digital economy: (1) transacting business with virtual currencies, such as Bitcoin; (2) providing digital goods and services; and (3) transacting business enhanced by the Internet. Introduction The continual and rapid pace of the emergence of new technologies and business models entering the marketplace challenges tax rules that lawmakers and tax agencies cannot update or clarify quickly enough. Tax practitioners continually face challenges in both understanding the technology and how tax rules apply. And change, of course, continues. Emerging in the 1990s with the rapid growth of Internet activities, particularly e-commerce, the &ldquo;digital economy&rdquo; continues to evolve with new applications and business models. For example, rather than buying goods online with a credit card, today you might buy them with a virtual currency. Today, your client might be engaged in a service business where she has never seen the hundreds of customers she serves, with everything handled online, possibly through a third-party broker using a sophisticated website. This article begins with a brief overview of the digital economy, with an emphasis on recent activities of the OECD, an international organization working to address cross-border tax issues presented by today&rsquo;s digital business models. This article then addresses three aspects of today&rsquo;s digital economy with a brief background on the composition and operation of each, tax considerations and suggestions for dealing with open tax issues. The focus is on federal tax concerns, but some</p> None None https://www.google.fr/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwiBrbC6-OL_AhVod6QEHaMJB_YQmuEJegQIGxAB&url=https%3A%2F%2Fwww.sjsu.edu%2Fpeople%2Fannette.nellen%2FJTPP_CCH_June2015_Nellen_DigitalEconomy.pdf&usg=AOvVaw1vlhjgYZkmhrpoh2asBksP&opi=89978449

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication high language proficiency None all None Badlani Classes, India, introduction, income tax, transfer pricing, TP, international taxation, international tax, cross-border transactions, https://www.youtube.com/watch?v=b1JQcC1y0o0&list=RDLVIsz8STdxusM&index=25

digital taxation beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith publication high language proficiency None all <h1><a _msthash="44767" _msttexthash="5397717" href="https://elibrary.worldbank.org/doi/full/10.1596/978-1-4648-1654-3_ch1" title="Introduction to Taxing the Digital Economy">Introduction à la taxation de l’économie numérique</a></h1> <ul> </ul> <p _msthash="44768" _msttexthash="421005">Auteurs/Rédacteurs : </p> <p><a _msthash="44769" _msttexthash="555932" href="https://elibrary.worldbank.org/doi/10.1596/978-1-4648-1654-3_ch1#" title="Cristian Óliver Lucas-Mas">Cristian Óliver Lucas-Mas</a></p> <p _msthash="44770" _msttexthash="4004">, </p> <p><a _msthash="44771" _msttexthash="576407" href="https://elibrary.worldbank.org/doi/10.1596/978-1-4648-1654-3_ch1#" title="Raúl Félix Junquera-Varela">Raul Felix Junquera-Varela</a></p> <p><a _msthash="44772" _msttexthash="1068457" href="https://doi.org/10.1596/978-1-4648-1654-3_ch1">https://doi.org/10.1596/978-1-4648-1654-3_ch1</a></p> <ul> <li><a _msthash="44773" _msttexthash="323661" href="https://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-1654-3?chapterTab=true">Voir les chapitres</a></li> <li> </li> </ul> <p><a _msthash="44774" _msttexthash="259220" href="https://elibrary.worldbank.org/doi/full/10.1596/978-1-4648-1654-3_ch1">Texte intégral</a></p> <p><a _msthash="44775" _msttexthash="94783" href="https://elibrary.worldbank.org/doi/epdf/10.1596/978-1-4648-1654-3_ch1" target="">PDF (0,6 Mo)</a></p> <p _msthash="44776" _msttexthash="79963"> Outils</p> <p> <a _msthash="44777" _msttexthash="113542" href="https://elibrary.worldbank.org/doi/10.1596/978-1-4648-1654-3_ch1#">Partager</a></p> <p><strong _msthash="44778" _msttexthash="126243">Abstrait:</strong></p> <p _msthash="44779" _msttexthash="1416119133">aborde les leçons qui pourraient être tirées de l’histoire de la fiscalité internationale qui pourraient s’avérer applicables à la taxation de l’économie numérique, notamment (1) les différences entre la révolution numérique et les percées technologiques précédentes; (2) comment le débat sur la taxation numérique s’aligne sur les normes et propositions fiscales existantes; 3° la notion fiscale d’établissement stable; (4) la portée du mandat du G-20 et le degré de conformité des initiatives en cours; et 5) la base sur laquelle les pays du marché peuvent revendiquer de nouveaux droits d’imposition sur l’économie numérique. L’analyse et la compréhension des aspects perturbateurs fiscaux des nouveaux modèles commerciaux numériques restent une première étape nécessaire pour déterminer la nécessité de nouvelles mesures pour relever les défis fiscaux de la numérisation de l’économie. L’accent devrait être mis strictement sur les aspects fiscaux de l’économie numérique, plutôt que d’utiliser l’économie numérique comme prétexte pour démanteler le cadre fiscal international existant ou pour modifier le statu quo actuel de la souveraineté fiscale.</p> <h1><a href="https://elibrary.worldbank.org/doi/full/10.1596/978-1-4648-1654-3_ch1" title="Introduction to Taxing the Digital Economy">Introduction to Taxing the Digital Economy</a></h1> <ul> </ul> <p>Authors/Editors:&nbsp;</p> <p><a href="https://elibrary.worldbank.org/doi/10.1596/978-1-4648-1654-3_ch1#" title="Cristian Óliver Lucas-Mas">Cristian &Oacute;liver Lucas-Mas</a></p> <p>,&nbsp;</p> <p><a href="https://elibrary.worldbank.org/doi/10.1596/978-1-4648-1654-3_ch1#" title="Raúl Félix Junquera-Varela">Ra&uacute;l F&eacute;lix Junquera-Varela</a></p> <p><a href="https://doi.org/10.1596/978-1-4648-1654-3_ch1">https://doi.org/10.1596/978-1-4648-1654-3_ch1</a></p> <ul> <li><a href="https://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-1654-3?chapterTab=true">View Chapters</a></li> <li>&nbsp;</li> </ul> <p><a href="https://elibrary.worldbank.org/doi/full/10.1596/978-1-4648-1654-3_ch1">Full Text</a></p> <p><a href="https://elibrary.worldbank.org/doi/epdf/10.1596/978-1-4648-1654-3_ch1" target="">PDF&nbsp; (0.6 MB)</a></p> <p>&nbsp;Tools</p> <p>&nbsp;<a href="https://elibrary.worldbank.org/doi/10.1596/978-1-4648-1654-3_ch1#">Share</a></p> <p><strong>Abstract:</strong></p> <p>Addresses lessons that might be drawn from the history of international taxation that may prove applicable to taxing the digital economy, including (1) the differences between the digital revolution and previous technological breakthroughs; (2) how the digital taxation debate aligns with existing tax norms and proposals; (3) the tax notion of permanent establishment; (4) the scope of the G-20 mandate and the extent of compliance of current initiatives; and (5) the basis on which market countries can claim new taxing rights over the digital economy. Analyzing and understanding tax-disruptive aspects of new digital business models remain a necessary first step to determining the need for new measures to address the tax challenges of the digitalization of the economy. Focus should rest strictly on the tax aspects of the digital economy, rather than using the digital economy as a pretext for dismantling the existing international tax framework or for altering the current tax sovereignty status quo.</p> None World Bank, digital taxation, digital economy, taxation in the digital economy, permanent establishment, PE, G20, G-20, new taxing rights, source based, residence based, new tax system, tax reform, digitalization of the economy, tax policy, tax administration, https://elibrary.worldbank.org/doi/10.1596/978-1-4648-1654-3_ch1

digital taxation taxation in the digital economy low databandwith publication high language proficiency None all <p _msthash="44728" _msttexthash="21182958030">Introduction Je magine le nombre de Kenyans qui se connectent à des sources numériques de nouvelles et d’informations tous les jours, recherchent des informations sur Google, Facebook, Twitter, y compris ceux qui sont tendance et leurs abonnés, combien sont sur WhatsApp. La nouvelle norme aux réunions n’a plus lieu dans les vastes salles de conseil d’administration, mais sur Skype exécutif, Google Chat, webinaires, Zoom pour n’en nommer que quelques-uns. De nombreux Kenyans sont sur LinkedIn et, avec le confinement et les vacances prolongées des enfants, se sont abonnés à Netflix et à d’autres sites de streaming multimédia. Le taxi traditionnel a été dépassé par les trajets Uber, Wasili, Taxify, etc. Le Kenya a connu une croissance considérable des TIC ces dernières années. Selon l’Autorité des communications du Kenya, les abonnements aux données mobiles s’élevaient à 46,63 millions d’utilisateurs; le nombre de transactions de commerce mobile était de 526,991 millions; la valeur des transactions de commerce mobile était de 1,552 billion de shillings kényans; les abonnements au large bande se sont élevés à 20,9 millions; et les abonnements aux données/Internet se sont élevés à 42,204 millions (Étude économique 2018), au cours du trimestre se terminant en septembre 2018. Avec les niveaux croissants de pénétration d’Internet, le pays a connu une augmentation du commerce électronique. En fait, la croissance des services de transfert d’argent mobile a été agrégée à un total de 2,027 billions de shillings kényans entre juillet et septembre 2018. (CA,2018). Le besoin de recettes supplémentaires pour financer les priorités de développement du Kenya a exercé une pression supplémentaire sur les objectifs de performance de l’Autorité fiscale du Kenya (KRA), obligeant l’institution à s’appuyer sur de nouveaux mécanismes pour « obtenir l’argent ». En tant que tel, KRA a investi au fil du temps dans des interventions technologiques et des renseignements axés sur les données comme un cocktail magique pour mobiliser des revenus et élargir son assiette fiscale. La mise en œuvre dynamique par la KRA du Programme de réforme et de modernisation de l’administration fiscale (RARMP) en 2003 dans les opérations fiscales et douanières, par exemple, témoigne de cette ambition. Cependant, le rétrécissement des marchés mondiaux et l’intégration mondiale agressive facilitée par l’innovation technologique ont introduit un nouveau défi, qui est au moins connu de tous dans le monde entier – l’économie numérique et la taxation numérique. Au cours des dix dernières années seulement, les activités et les ventes en ligne au Kenya ont atteint 390 milliards de shillings en 2018, contre 345 milliards en 2017. Cela se traduit par 2,9 % du produit intérieur brut (PIB) sous la surveillance des décideurs, mais dans un environnement politique complexe qui a encore du mal à mettre en place des mécanismes et à déterminer la meilleure façon d’engranger les revenus d’un secteur prometteur et lucratif. Le Kenya est déterminé à réexaminer ses lois nationales sur la taxation des entreprises transfrontalières afin d’assurer l’alignement et de protéger ses droits d’imposition des entreprises numériques. Mpesa, une plate-forme de transfert d’argent mobile synonyme du Kenya, a facilité à la fois l’inclusion financière et facilité les transactions commerciales à l’intérieur et au-delà des frontières. Selon la Banque centrale du Kenya (CBK), 3,98 billions de shillings ont été transférés sur cette plate-forme en 2018 et ce chiffre devrait augmenter en 2019. Les statistiques du Bureau des statistiques du Kenya (KNBS) montrent en outre que la valeur des transactions de commerce mobile a été estimée à plus de 6 billions en 2018. Le Kenya a modifié sa législation fiscale; par la loi de finances de 2019 et 2020 pour les entreprises numériques nettes. . Les lois visent à combler les lacunes de la loi sur la TVA et de la loi sur l’impôt sur le revenu en ce qui concerne la fiscalité de l’économie numérique. Dans ces lois, le service numérique comprendra la fourniture de contenu numérique téléchargeable, de médias par abonnement, de programmes de logiciels.ams, les fournitures sur les marchés en ligne, le contenu des médias numériques, les services de gestion de données, les services de moteurs de recherche, entre autres, et comprennent toute autre fourniture déterminée par le commissaire, couvrant ainsi l’espace numérique dans sa totalité et laissant tout à la discrétion du commissaire aux taxes intérieures. Un point majeur à noter dans le règlement est le rôle du fournisseur dans les modèles commerciaux B2B à B2C où le fournisseur doit être enregistré pour la taxe numérique. Dans les lois, le B2C sera enregistré à la TVA tandis que B2B est déjà traité sous le mécanisme de TVA inversée. Les lois telles que modifiées ne sont toujours pas opérationnelles étant donné que pour la TVA, en l’absence d’un règlement qui n’a pas été publié. En ce qui concerne l’impôt sur le revenu, la taxe sur les services numériques entrera en vigueur en janvier 2021 en raison de l’absence de réglementation....</p> <p>Introduction I magine the number of Kenyans who connect to digital sources of news and information every day, search for information on Google, Facebook, Twitter including those who trend and their followers, how many are on WhatsApp. The new normal to meetings is no longer held in the expansive and executive boardrooms but on executive Skype, google chat, webinars, Zoom just to name a few. Many Kenyans are on LinkedIn, and with the lockdown and kids on extended Holidays, have subscribed to Netflix and other media streaming sites. The traditional taxi has been overtaken by take Uber trips, Wasili, Taxify etc. Kenya has seen tremendous growth in ICT in the last few years. According to the Communication Authority of Kenya, mobile data subscriptions stood at 46.63 million users; number of mobile commerce transactions was 526.991 million; value of mobile commerce transactions was Kshs. 1.552 Trillion; broadband subscriptions were 20.9 million; and data/ internet subscriptions stood 42.204 million (Economic Survey 2018), during the quarter ending September, 2018. With the rising levels of internet penetration, the country has seen a rise in electronic commerce. In fact, the growth in mobile money transfer services has been aggregated at a total of Kshs. 2.027 Trillion between July to September, 2018. (CA,2018). The need for more revenue to finance Kenya&rsquo;s development priorities has overtime put pressure on Kenya Revenue Authority (KRA) performance targets, making the institution rely on new mechanisms to &lsquo;get the money&rsquo;&rsquo;. As such, KRA has over time invested on technological interventions and data driven intelligence as a magic cocktail to mobilise revenue and expanded its tax base. KRA&rsquo;s spirited implementation of the Revenue Administration Reforms and Modernization Program (RARMP) in 2003 in both tax and customs operations, for instance, speaks to this ambition. However, shrinkage of global markets and aggressive global integration facilitated by technological innovation has brought in a new challenge, which is at least common knowledge all-over the world &ndash; digital economy and digital taxation. Over the last ten years alone, online business and sales in Kenya has grown to worth of 390 billion shilling in 2018 up from 345 billion in 2017. This translates to 2.9 % of the Gross Domestic Product (GDP) under the watch of policy makers, but in a complex policy environment that still struggles to put in place mechanisms and determine how best to rake in revenue from a promising and lucrative sector. Kenya is determined to re-examine its domestic laws on taxation of cross border business to ensure alignment and guard its taxing rights of digital businesses. Mpesa a mobile money transfer platform synonymous with Kenya has facilitated both financial inclusion and made it convenient to transact business within and across borders. According to the Central Bank of Kenya (CBK), Sh3.98 Trillion was transferred on this platform in 2018 with the figure expected to rise in 2019. Statistics from the Kenya Bureau of Statistics (KNBS) further shows that the value of mobile commerce transactions was estimated at over 6 Trillion in 2018. Kenya amended its tax laws; through Finance act of 2019 and 2020 to net digital businesses. . The laws seek address the gaps in Vat law and income Tax act with respect to taxation of digital economy. In these laws the digital service will include the supply of downloadable digital content, subscription-based media, software programs, supplies on online marketplaces, digital media content, data management services, search engine services, among others, and include any other supply as determined by the Commissioner hence covering digital space in totality and leaving everything to the discretion of the Commissioner Domestic Taxes. A major point to note in the regulation is the role of the supplier in B2B to B2C business models where the supplier must be registered for digital tax. In the laws the B2C will be registered to for VAT while B2B is already handled under reverse VAT mechanism. The laws as amended are still not operational given that for VAT, in absence of a regulations which have not been published. On the Income tax, the Digital Service Tax will take effect in January 2021 owing to lack of regulations....</p> None None https://www.google.fr/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjs9Zz1-OL_AhWTU6QEHQ5XDrgQFnoECA4QAQ&url=https%3A%2F%2Fwww.kra.go.ke%2Fimages%2Fpublications%2FPolicy-Brief---Taxing-the-Digital-Economy-in-Kenya.pdf&usg=AOvVaw1_5w1yv7Gp1-SVSa-Kvxr9&opi=89978449

digital taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <h1 _msthash="44660" _msttexthash="6018233">Premier et deuxième pilier de l’OCDE : une question de calendrier</h1> <p _msthash="44661" _msttexthash="190177">juin 14, 2022, 12:00</p> <p _msthash="44662" _msttexthash="108394">Écouter</p> <p> </p> <p _msthash="44663" _msttexthash="35601657">Grant Wardell-Johnson de KPMG discute des questions liées à la mise en œuvre de la solution à deux piliers BEPS 2.0 et examine la position que les différents pays peuvent adopter sur le calendrier de son introduction, et ce que cela signifie pour les entreprises.</p> <p _msthash="44664" _msttexthash="114174203">Une discussion importante dans le monde fiscal concerne le moment de l’introduction des pilier un et deuxième piliers de la deuxième phase du programme de l’Organisation de coopération et de développement économiques (OCDE) sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS 2.0).</p> <h2 _msthash="44665" _msttexthash="233480">Premier pilier</h2> <p _msthash="44666" _msttexthash="317157737">Le premier pilier implique la réallocation aux juridictions de marché de 25% des bénéfices supérieurs à 10% des très grandes multinationales dont le chiffre d’affaires dépasse 20 milliards d’euros (20,8 milliards de dollars). Il existe des exclusions pour les industries extractives et les services financiers réglementés. Il s’agit également de modifier les conventions fiscales existantes, ce qui devrait être réalisé au moyen d’un instrument multilatéral dans lequel de nombreux pays signent les nouvelles règles au moyen d’un mécanisme rationalisé.</p> <p _msthash="44667" _msttexthash="97121505">Le calendrier d’introduction du premier pilier dans les accords conclus par le Cadre inclusif de plus de 130 pays les 1er juillet et 8 octobre 2021 proposait que les changements aient lieu à partir de 2023. Compte tenu de la complexité du premier pilier, il s’agissait toujours d’un calendrier ambitieux.</p> <p _msthash="44668" _msttexthash="274924559">À Davos, le Secrétaire général de l’OCDE, Mathias Cormann,<a _istranslated="1" href="https://news.bloombergtax.com/daily-tax-report/global-tax-overhaul-delayed-by-dragged-out-technical-talks"> a indiqué</a> que la mise en œuvre du premier pilier serait reportée à 2024. Des questions ont été soulevées quant à la nature et aux perspectives des règles du premier pilier adoptées par le Congrès américain et, en particulier, si 50 votes (sur la base des processus de rapprochement budgétaire) ou 60 votes sont nécessaires pour que les règles soient adoptées par le Sénat américain. Récemment, la secrétaire américaine au Trésor, Janet Yellen, a indiqué que le processus de ratification nécessite clairement l’approbation du Congrès, mais la forme que cela doit prendre reste à déterminer.</p> <p _msthash="44669" _msttexthash="469132612">Une caractéristique essentielle de l’accord en ce qui concerne le premier pilier est que les pays acceptent de supprimer, ou de ne pas introduire, des taxes sur les services numériques. C’est l’épée de Damoclès. Si un accord n’est pas conclu, le monde risque d’assister à la prolifération de ces taxes et potentiellement à des contre-mesures sur les droits de douane. L’OCDE a estimé que ce monde – sans pilier un, et avec des taxes sur les services numériques – pourrait entraîner une réduction significative du PIB mondial. Il s’agit d’une incitation importante à réaliser le premier pilier.</p> <h2 _msthash="44670" _msttexthash="280696">Deuxième pilier</h2> <p _msthash="44671" _msttexthash="170947959">Le deuxième pilier prévoit l’introduction d’un impôt minimum mondial pour les multinationales dont le chiffre d’affaires est supérieur à 750 millions d’euros. Les règles proposées visent à garantir que les multinationales paient un minimum de 15 % d’impôt déterminé juridiction par juridiction en facturant une « taxe complémentaire » si le taux d’imposition effectif tombe en dessous de 15 %.</p> <p _msthash="44672" _msttexthash="205202465">Il y a deux éléments importants à noter. La première est que les plus de 130 pays qui ont signé le deuxième pilier dans les accords du 1er juillet et du 8 octobre 2021 n’ont pas accepté d’introduire les règles dans leur propre juridiction (bien que beaucoup le fassent), mais pas d’introduire des règles incohérentes. Ainsi, le deuxième pilier ne repose pas sur l’accord de tous les pays sur un impôt minimum, mais simplement sur un nombre suffisant de pays qui acceptent de le faire.</p> <p _msthash="44673" _msttexthash="332381790">Cela soulève le deuxième élément important. L’impôt complémentaire visant à garantir qu’un taux de 15 % est atteint sur une base juridictionnelle peut être prélevé à trois niveaux. Le premier niveau est celui où une juridiction dans laquelle se trouvent les entités constitutives d’une multinationale introduit une taxe nationale minimale de 15%. Techniquement, il s’agit d’une taxe minimale minimale admissible ou QDMTT. Ce concept n’a été introduit qu’en décembre 2021 et après les accords-cadres inclusifs précédents.</p> <p _msthash="44674" _msttexthash="52315120">Les juridictions seront fortement incitées à introduire un QDMTT parce qu’en l’absence d’une telle taxe, les bénéfices des multinationales de cette juridiction pourraient être imposés ailleurs sous les deux autres niveaux.</p> <p _msthash="44675" _msttexthash="98724665">Le deuxième niveau est la règle d’inclusion du revenu, ou IIR. Cette règle s’apparente à une règle sur les sociétés étrangères contrôlées et prévoit un impôt supplémentaire en amont de la chaîne lorsqu’une société mère, y compris la société mère ultime ou une société mère intermédiaire, est située dans une juridiction qui a mis en œuvre la règle.</p> <p _msthash="44676" _msttexthash="277981743">Le troisième niveau est UTPR. Cela a commencé comme une règle de paiements sous-taxés, mais comme il a évolué de telle sorte que le concept s’applique au-delà des paiements, ce qui était autrefois un acronyme est devenu son nom réel. Il s’agit de la règle du policier suppléant qui peut s’appliquer lorsqu’une entité constitutive d’une multinationale est située dans une juridiction appliquant une telle règle, et qu’il y a un impôt complémentaire impayé aux deux autres niveaux.</p> <p _msthash="44677" _msttexthash="22313850">En ce qui concerne le deuxième pilier, les accords du 1er juillet et du 8 octobre 2021 prévoyaient l’introduction de la règle IIF en 2023 et de la règle UTPR en 2024.</p> <p _msthash="44678" _msttexthash="1225375905">Cependant, les discussions au sein de l’UE axées sur la conversion des propositions du Cadre inclusif en une directive de l’UE ont montré que ce calendrier était trop serré. Lors d’une réunion du Conseil « Affaires économiques et financières » (Ecofin) du 5 avril 2022, 27 pays de l’UE, à l’exception de la Pologne, ont convenu de mettre en œuvre le RII à partir de 2024 et non 2023, et l’UTPR à partir de 2025 et non 2024. Il y avait d’autres reports potentiels pour les pays de l’UE comptant 12 multinationales ou moins dans le champ d’application – essentiellement des multinationales dont le chiffre d’affaires était supérieur à 750 millions d’euros – dont l’entité mère ultime était située dans cette juridiction. À ce jour, la Pologne a adopté la position selon laquelle elle ne signerait pas le deuxième pilier tant que le premier pilier ne serait pas pleinement approuvé. Les conseils de l’UE ont suggéré qu’un tel lien serait contraire aux règles de l’UE.</p> <h2 _msthash="44679" _msttexthash="4130334">À l’avenir – Comment les pays procéderont-ils?</h2> <p _msthash="44680" _msttexthash="149946810">La présidence française de l’UE s’achève le 30 juin, avec une nouvelle réunion Ecofin le 17 juin. Le ministre français des Finances, Bruno Le Maire, s’est dit confiant que tous les membres de l’UE se mettront d’accord sur les termes d’une directive le 17 juin, bien que cela semble loin d’être certain.</p> <p _msthash="44681" _msttexthash="101569754">Si aucun accord n’est trouvé, cela soulève la question de savoir si d’autres pays de l’UE introduiront des lois indépendamment de la directive de l’UE à partir de 2024 ou même à partir de 2023, car cela ne serait pas incompatible avec une directive de l’UE (si elle devait voir le jour) qui fixe une norme minimale.</p> <p _msthash="44682" _msttexthash="286128648">Bien que l’UE soit globalement sur la voie d’un report de 12 mois, cela ne signifie pas que d’autres pays suivront. La position du Royaume-Uni n’est pas claire et le Royaume-Uni pourrait bien introduire un IIF en 2023 et l’UTPR en 2024. Alors que de nombreuses entreprises britanniques préféreraient voir un report à 2024 et 2025 conformément à la trajectoire de l’UE, il existe un récit du Brexit selon lequel le Royaume-Uni peut faire les choses plus rapidement en dehors de l’UE, et potentiellement une incitation à augmenter les revenus pour aller en 2023 pour la règle IIR.</p> <p _msthash="44683" _msttexthash="216925410">D’autres pays, tels que l’Indonésie et l’Australie, et potentiellement le Japon, suggèrent d’introduire une règle IIR avec une date d’entrée en vigueur en 2023. Ces pays peuvent bénéficier d’un avantage de précurseur, en particulier s’ils ont mis en place une règle UTPR en 2024 alors que d’autres n’introduisent une telle règle qu’à partir de 2025.</p> <p _msthash="44684" _msttexthash="64980695">Il n’y a aucune raison pour qu’un pays ne puisse pas introduire un IIF et un UTPR en 2024. Autrement dit, une règle UTPR pourrait être introduite au plus tôt en 2024, mais elle n’a pas besoin d’être introduite 12 mois après la règle IIR.</p> <p _msthash="44685" _msttexthash="320933028">La position des États-Unis est différente. Ils ont actuellement mis en place des règles, appelées règles GILTI (Global Intangible Low-Taxed Income), qui nécessitent certaines modifications pour s’assurer qu’elles sont conformes aux règles du deuxième pilier. En particulier, GILTI est basé sur le mélange mondial plutôt que sur le mélange juridictionnel. Si l’UE et d’autres pays ont convenu d’introduire des règles mondiales d’imposition minimale, cela aidera le Congrès américain à modifier ses règles GILTI.</p> <h2 _msthash="44686" _msttexthash="156871">En résumé</h2> <p _msthash="44687" _msttexthash="290971629">Pour les entreprises, la complexité potentielle de l’introduction de règles QDMTT, IIR et UTPR par différents pays à différents moments est considérable. Une telle complexité alimente les questions comptables relatives à la comptabilisation de l’impôt complémentaire en général une fois que les règles sont promulguées de manière substantielle. Cela est encore plus compliqué lorsque des lois sont adoptées avec effet rétroactif; par exemple, une loi adoptée le 1er octobre 2023 avec effet au 1er janvier 2023. Une complexité supplémentaire survient lorsque des pays sont à cheval sur des années, comme le Royaume-Uni et le Japon, qui devraient commencer les règles du deuxième pilier à partir du 1er avril.</p> <p _msthash="44688" _msttexthash="43526093">En outre, les exigences de conformité pour l’impôt minimum mondial sont très importantes, et il est probable que les multinationales devront préparer des déclarations mondiales pour l’année 2023.</p> <p><em _msthash="44689" _msttexthash="28070523">Cet article ne reflète pas nécessairement l’opinion de The Bureau of National Affairs, Inc., l’éditeur de Bloomberg Law et Bloomberg Tax, ou de ses propriétaires. </em></p> <h2 _msthash="44690" _msttexthash="3016273">Informations sur l’auteur</h2> <p _msthash="44691" _msttexthash="3308604">Grant Wardell-Johnson est leader mondial de la politique fiscale chez KPMG.</p> <h1>OECD&rsquo;s Pillar One and Pillar Two&mdash;A Question of Timing</h1> <p>June 14, 2022, 12:00 AM</p> <p>Listen</p> <p>&nbsp;</p> <p>Grant Wardell-Johnson of KPMG discusses the issues involved in implementing the BEPS 2.0 two-pillar solution and considers the position different countries may take on the timing for its introduction, and what this means for business.</p> <p>A major discussion in the tax world concerns the timing of the introduction of Pillar One and Pillar Two of the second phase of the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting program (BEPS 2.0).</p> <h2>Pillar One</h2> <p>Pillar One involves the reallocation to market jurisdictions of 25% of profit above 10% of very large multinationals with revenue exceeding 20 billion euros ($20.8 billion). There are exclusions for extractives and regulated financial services. It also involves changing existing tax treaties, which is proposed to be achieved through a multilateral Instrument of many countries signing up to the new rules through a streamlined mechanism.</p> <p>The timetable for the introduction of Pillar One in the agreements made by the Inclusive Framework of more than 130 countries on July 1 and Oct. 8, 2021 proposed that the changes would take place from 2023. Given the complexity of Pillar One, this was always going to be an ambitious timetable.</p> <p>At Davos, the Secretary-General of the OECD, Mathias Cormann,<a href="https://news.bloombergtax.com/daily-tax-report/global-tax-overhaul-delayed-by-dragged-out-technical-talks">&nbsp;indicated</a>&nbsp;that the implementation of Pillar One would be delayed until 2024. Questions have been raised as to the nature and prospects of the Pillar One rules passing the US Congress and, in particular, whether 50 votes (based on budget reconciliation processes) or 60 votes are required for the rules to pass through the US Senate. Recently, US Treasury Secretary Janet Yellen indicated that the ratification process clearly requires the approval of Congress, but the form this needs to take is yet to be determined.</p> <p>An essential feature of the agreement in relation to Pillar One is that countries agree to withdraw, or not to introduce, digital services taxes. This is the Damocles Sword. If agreement is not reached, then the world is likely to see the proliferation of these taxes, and potentially counter-measures on tariffs. The OECD has estimated that this world&mdash;of no Pillar One, and with digital services taxes&mdash;could result in a significant reduction of global GDP. This is an important incentive to get Pillar One done.</p> <h2>Pillar Two</h2> <p>Pillar Two involves the introduction of a global minimum tax for multinationals with revenue greater than 750 million euros. The proposed rules seek to ensure that multinationals pay a minimum of 15% tax determined on a jurisdiction-by-jurisdiction basis by charging &ldquo;top-up tax&rdquo; if the Effective Tax Rate falls below 15%.</p> <p>There are two important elements to note. The first is that the more than 130 countries that signed up to Pillar Two in the agreements of July 1 and Oct. 8, 2021, did not agree to introduce the rules in their own jurisdiction (although many will) but not to introduce inconsistent rules. Thus, Pillar Two does not rely on all countries agreeing to a minimum tax, but simply a sufficient number of countries agreeing to do so.</p> <p>This raises the second important element. The top-up tax to ensure that a 15% rate is achieved on a jurisdictional basis can be levied at three levels. The first level is where a jurisdiction in which a multinational&rsquo;s Constituent Entities are located introduces a domestic minimum top-up tax of 15%. Technically this is referred to as a Qualifying Domestic Minimum Top-up Tax, or QDMTT. This concept was introduced only in December 2021 and after the earlier Inclusive Framework agreements.</p> <p>Jurisdictions will have a significant incentive to introduce a QDMTT because in the absence of such a tax, profits of multinationals from that jurisdiction could be taxed elsewhere under the other two levels.</p> <p>The second level is the Income Inclusion Rule, or IIR. This rule is akin to a controlled foreign corporation rule and provides for top-up tax up the chain where a parent, including the ultimate parent or an intermediate parent, is located in a jurisdiction that has implemented the rule.</p> <p>The third level is UTPR. This started off as an Undertaxed Payments Rule, but as it evolved such that the concept applies beyond payments, what used to be an acronym has become its actual name. It is the back-up policeman rule and can apply where a Constituent Entity of a multinational is located in a jurisdiction with such a rule, and there is unpaid top-up tax at the other two levels.</p> <p>On Pillar Two the agreements of July 1 and Oct. 8, 2021 provided for the introduction of the IIR rule in 2023 and the UTPR rule in 2024.</p> <p>However, discussions in the EU focused on converting the Inclusive Framework proposals into an EU directive reflected that this timing was too tight. At an Economic and Financial Affairs Council (Ecofin) meeting of April 5, 2022 it was agreed by 27 EU countries, except Poland, to implement the IIR from 2024 and not 2023, and the UTPR from 2025 and not 2024. There were further potential deferrals for EU countries with 12 or fewer in-scope multinationals&mdash;basically multinationals with revenue more than 750 million euros&mdash;whose ultimate parent entity was located in that jurisdiction. To date, Poland has taken the position that it will not sign up for Pillar Two unless Pillar One is fully agreed. Advice from the EU has suggested that such a linkage would be contrary to EU rules.</p> <h2>Going Forward&mdash;How Will Countries Proceed?</h2> <p>The French Presidency of the EU ends on June 30, with one more Ecofin meeting on June 17. The French Minister for Finance, Bruno Le Maire, has expressed confidence that all EU members will agree on the terms of a directive on June 17, although this would appear to be far from certain.</p> <p>If no agreement is reached, it raises the question of whether other EU countries will introduce laws independently of the EU directive from 2024 or indeed from 2023, as this would not be inconsistent with an EU directive (if it were to come into being) which sets a minimum standard.</p> <p>While the EU is broadly on a path of deferral for 12 months, it does not mean that other countries will follow suit. The position of the UK is not clear and the UK may well introduce an IIR in 2023 and the UTPR in 2024. While many UK businesses would prefer to see a deferral to 2024 and 2025 in line with the EU path, there is a Brexit narrative that the UK can do things faster outside the EU, and potentially a revenue-raising incentive to go in 2023 for the IIR rule.</p> <p>There are other countries, such as Indonesia and Australia, and potentially Japan, that suggest that they will introduce an IIR rule with a 2023 commencement date. These countries may benefit from a first mover advantage, particularly if they have a UTPR rule in place in 2024 while others only introduce such a rule from 2025.</p> <p>There is no reason why a country could not introduce an IIR and a UTPR in 2024. That is, the earliest a UTPR rule could be introduced is 2024, but it does not need to be introduced 12 months after the IIR rule.</p> <p>The US position is different. They have rules in place currently, referred to as Global Intangible Low-Taxed Income (GILTI) rules, which require certain changes to ensure that they conform with the Pillar Two rules. In particular, GILTI is based on global blending rather than jurisdictional blending. If the EU and other countries have agreed to introduce global minimum tax rules, then this will assist in arguments for the US Congress to change their GILTI rules.</p> <h2>In Summary</h2> <p>For businesses, the potential complexity of different countries introducing QDMTT, IIR, and UTPR rules at different times is considerable. Such complexity feeds into accounting issues on recognition of top-up tax generally once rules are substantively enacted. This is further complicated where laws are passed with retrospective effect; for example, a law passed on Oct. 1, 2023 with effect from Jan. 1, 2023. Additional complexity arises where countries have straddle years, such as the UK and Japan, which are likely to commence Pillar Two rules from April 1.</p> <p>Moreover, the compliance requirements for the global minimum tax are very significant, and it is likely that multinationals will need to prepare global returns for the 2023 year.</p> <p><em>This article does not necessarily reflect the opinion of The Bureau of National Affairs, Inc., the publisher of Bloomberg Law and Bloomberg Tax, or its owners. </em></p> <h2>Author Information</h2> <p>Grant Wardell-Johnson is KPMG Global Tax Policy Leader.</p> None pillar 1, pillar one, OECD, digital taxation, international tax, tax policy, digital economy, tax planning, cross-border transactions, cross-border taxation, tax treaties, https://news.bloombergtax.com/daily-tax-report-international/oecds-pillar-one-and-pillar-two-a-question-of-timing

digital taxation domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication high language proficiency None all <p _msthash="44333" _msttexthash="3927924">Taxer l’économie numérique grâce aux taxes à la consommation </p> <p><a _msthash="44334" _msttexthash="88283" href="https://encyclopedia.pub/user/entry/revise/27708" title="Edit"> Éditer</a></p> <p _msthash="44335" _msttexthash="1125319">Cet article est adapté de <a _istranslated="1" href="https://doi.org/10.3390/ijfs10030065" target="_blank">10.3390/ijfs10030065</a></p> <ul> <li><a href="https://encyclopedia.pub/login?_target_path=https://encyclopedia.pub/entry/27708"> </a><font _msthash="44336" _mstmutation="1" _msttexthash="4368">0</font></li> <li><a href="https://encyclopedia.pub/login?_target_path=https://encyclopedia.pub/entry/27708" id="vote-like-box"> </a><font _msthash="44337" _mstmutation="1" _msttexthash="4368">0</font></li> <li _msthash="44338" _msttexthash="4368"> 0</li> <li> </li> <li> </li> <li> </li> <li> </li> </ul> <p _msthash="44339" _msttexthash="1422804162">En raison de la quatrième révolution industrielle et de la transformation numérique, l’économie numérique a connu une croissance substantielle à l’échelle mondiale et en Afrique. Malgré les résultats positifs tels que les progrès technologiques, l’amélioration des modèles commerciaux et l’expansion de l’inclusion financière numérique, les implications négatives comprennent l’érosion des bases d’imposition en raison de la nature invisible des transactions numériques. Bien que l’économie numérique soit l’un des secteurs les plus importants et à la croissance la plus rapide du continent africain, sa contribution aux recettes fiscales est négligeable. Les pays développés et en développement s’efforcent de trouver des moyens efficaces de mobiliser les recettes de cette économie difficile à taxer. Les pays africains se sont tournés vers les taxes sur les services numériques, les taxes sur la valeur ajoutée et les retenues à la source dans le but de collecter des revenus de l’économie numérique afin d’élargir leurs assiettes fiscales. Il y a un débat intense entre les décideurs, les gouvernements, les organismes de développement et les organismes fiscaux sur la façon la plus efficace de taxer l’économie numérique.</p> <p _msthash="44340" _msttexthash="3142607">TVA économie numérique fiscalité taxe à la consommation contraintes</p> <h2 _msthash="44341" _msttexthash="253045">1. Introduction</h2> <p _msthash="44342" _msttexthash="1638066417"><a _istranslated="1" href="https://encyclopedia.pub/entry/13287">L’économie numérique</a> a connu une croissance spectaculaire dans le monde entier, ce qui a entraîné l’émergence de nouvelles transactions commerciales et la croissance du commerce électronique et des transactions en ligne. La numérisation de l’économie est considérée comme un moteur de croissance, d’innovation ainsi que de changement sociétal et de connectivité (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_1">Organisation de coopération et de développement économiques (OCDE), 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_2">Schiavone Panni 2019</a>). Malgré les avantages liés à l’expansion de l’économie numérique, plusieurs défis ont également pris leur origine. Des secteurs clés de l’économie tels que l’industrie, le développement entrepreneurial, l’innovation et la technologie, la politique fiscale et la fiscalité ont été confrontés à des problèmes découlant de la croissance substantielle de l’économie numérique (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_3">Ahmed et Gillwald 2020</a>). <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe</a> (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">2020, p. 178</a>) ajoute : « Parmi celles-ci, les implications fiscales de l’économie numérique sont peut-être la question la plus urgente pour les décideurs, les gouvernements, les sociétés civiles et les organisations internationales ». La fiscalité est non seulement un problème de génération de revenus, mais aussi une question de développement, une question de réglementation, une préoccupation d’inclusion financière et un sujet qui touche à la réalisation des objectifs de développement durable (ODD) des Nations Unies (ONU).</p> <p _msthash="44343" _msttexthash="1337359244">L’évolution des modèles d’affaires et l’élargissement de la numérisation mondiale ont permis aux multinationales et à d’autres entreprises ordinaires de pénétrer dans les juridictions fiscales mondiales où elles n’ont que des marchés mais aucune présence physique (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_5">Kelbesa 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_6">Munoz et coll., 2022</a>). Ces entreprises ont réussi à générer des bénéfices d’une manière qui a remis en question l’adéquation des lois fiscales internationales existantes dans le traitement et l’exploitation des recettes fiscales provenant de l’économie numérique (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_7">OCDE 2019</a>, <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_1">2020</a>). Le continent africain n’est pas à l’abri de ces défis (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_8">Kirsten 2019</a> ; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_9">Latif 2019</a>, <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_10">2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_11">Forum africain sur l’administration fiscale (ATAF)</a> 2019a, <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_12">2019b</a>). L’économie numérique a conduit à une présence numérique conséquente et à des investissements de la part des multinationales numériques telles qu’Amazon, Google, Netflix, Facebook et Uber. La plupart des autorités fiscales africaines et leurs gouvernements ont commencé à s’intéresser particulièrement à la manière de mobiliser les revenus de l’économie numérique apparemment complexe.</p> <p _msthash="44344" _msttexthash="893926722">Les entreprises multinationales opéraient auparavant dans ces juridictions de marché telles que l’Afrique, mais leurs activités ont énormément augmenté en ampleur, en portée et en intensité. L’élargissement des activités est dû à l’expansion de la <a _istranslated="1" href="https://encyclopedia.pub/entry/11356">transformation numérique</a>, ainsi qu’aux progrès des technologies de la communication et de l’information (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_13">Akpen 2021</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_14">Bunn et coll., 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_15">Deloitte, 2020a</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe, 2020</a>). La numérisation a considérablement modifié la manière dont les entreprises mènent leurs activités et leurs transactions ainsi que l’administration fiscale. Les changements dans le monde des affaires et le fait qu’ils s’appuient désormais davantage sur la numérisation ont été alimentés par la pandémie de COVID-19. Cela nécessite donc que des changements soient incorporés dans la réglementation, le développement des infrastructures, l’élaboration de la politique fiscale et l’administration fiscale.</p> <p _msthash="44345" _msttexthash="468842855">L’invisibilité et l’absence de frontières des transactions numériques font de la perception et de la collecte d’impôts sur celles-ci une tâche formidable pour toutes les économies (développées et en développement) et plus encore dans les pays africains où les capacités d’administration fiscale sont faibles, associées à des technologies sous-développées ainsi qu’à des contraintes de ressources. L’identification des entreprises numériques, la détermination de la portée de leurs activités, le traçage de leurs revenus, la collecte et la vérification des informations qui mènent à la détermination de l’obligation fiscale sont difficiles pour les pays en général (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_16">Lowry 2019</a>) et plus difficiles pour les pays africains (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_17">Santoro et al. 2022;</a> <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe, 2020</a>).</p> <p _msthash="44346" _msttexthash="8394556014">Alors que les autorités fiscales continuent de faire face aux difficultés de recouvrement des recettes découlant de la présence croissante de l’économie numérique, la transformation numérique continue d’accroître l’innovation et l’émergence de modèles commerciaux complexes. L’administration fiscale en Afrique reste floue sur le moyen le plus efficace et efficient de taxer l’économie numérique, mais les défis découlant des nouvelles technologies et des modèles commerciaux complexes continuent de s’accumuler, augmentant la probabilité de fuites de recettes fiscales. La transformation numérique a en effet soulevé des questions quant à savoir si la législation fiscale internationale actuelle reste applicable et adéquate pour la mobilisation des recettes fiscales dans cet environnement commercial mondialisé et transformé numériquement. La législation actuelle comprend les principes de l’OCDE applicables en matière de prix de transfert et les principes directeurs des Nations Unies en matière de prix de transfert (TP) ainsi que diverses règles unilatérales de TP (principe de pleine concurrence). Bien que des efforts considérables aient été déployés pour réglementer l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) par le biais de projets BEPS (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe</a> 2020), des principes directeurs de l’OCDE sur les prix de transfert de prix de transfert (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_18">Kabala et Ndulo 2018</a>) et des principes directeurs de l’ATAF sur les actifs incorporels (ATAF 2020), les principaux défis liés à la taxation de l’économie numérique sont restés insuffisamment abordés (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_3">Ahmed et Gillwald 2020</a> ;<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_19"></a> <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_5">Kelbesa 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_20">Rukundo, 2020</a>). Les discussions sur le Cadre inclusif BEPS sur l’érosion de la base d’imposition et le transfert de bénéfices et sur la résolution des défis liés à la fiscalité de l’économie numérique se poursuivent et la mise en œuvre des négociations a été retardée à la frustration des pays membres, certains de ces pays ayant recours à l’adoption de leurs propres règles fiscales sur l’économie numérique. Des points de vue divergents sont apparus entre les pays membres. En ce qui concerne les règles consensuelles de l’OCDE, l’ATAF, au nom des pays africains, a posé des questions sur l’efficacité et le caractère inclusif des dispositions et piliers proposés guidant la mise en œuvre envisagée (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_21">Becker 2021</a>). Les domaines épineux tournent autour de l’applicabilité des lignes directrices de l’OCDE dans les contextes africains. Premièrement, les questions de l’efficacité des règles fiscales internationales en matière de services numériques pour lutter contre l’évasion et la fraude fiscales des multinationales en Afrique. Deuxièmement, comment les règles consensuelles tiennent compte des lacunes des autorités africaines de l’administration fiscale et d’autres contraintes en matière de ressources. Ces questions soulèvent des préoccupations quant à savoir si les règles du jeu sont équitables dans le contexte des perspectives des pays développés et des pays en développement.</p> <p _msthash="44347" _msttexthash="1687372323">D’après la littérature existante, les pays africains ont commencé à trouver leurs propres moyens d’imposer le revenu numérique. Certains ont introduit de nouveaux impôts numériques directs qui s’apparentent aux taux d’imposition des sociétés (Tunisie, Zimbabwe, Kenya et Nigeria) (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_21">Becker 2021</a>), d’autres ont utilisé des retenues à la source tandis que d’autres ont élargi leurs taxes à la consommation ou leurs régimes de TVA (Zimbabwe, Afrique du Sud) (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe 2020</a>). Ces méthodes ne sont pas sans leur juste part de défis et de lacunes. Premièrement, en ce qui concerne les impôts directs, la difficulté réside dans l’établissement du lien imposable conformément aux lois fiscales internationales existantes. Par exemple, l’établissement stable physique ou la présence physique adéquate. Deuxièmement, les multinationales numériques telles qu’Amazon, Facebook, Netflix, YouTube et Twitter peuvent s’engager dans un BEPS agressif en raison de la mobilité et de l’intangibilité de leurs actifs. Avec le passage de l’économie de la nature physique des entreprises à la nouvelle commercialisation numérique, le BEPS est susceptible de s’élargir. L’Afrique doit trouver un moyen approprié et efficace de taxer l’économie numérique.</p> <p _msthash="44348" _msttexthash="5744450998">La taxation de l’économie numérique reste explorée dans une mesure limitée en raison de ses débuts. Alors que certaines études se sont concentrées sur la nécessité de taxer l’économie numérique (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_22">de Lima Carvalho 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_23">Ismail 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_2">Schiavone Panni 2019</a>) et certains sur les défis de la taxation de l’économie (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_24">Gulkova et al. 2019</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_25">Ndajiwo 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_26">Saint-Amans 2017</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_27">Turina 2020</a>), les méthodes d’imposition de l’économie numérique à la fois directes et indirectes restent comparativement non évaluées. Cette entrée met l’accent sur l’utilisation des impôts indirects ou des taxes à la consommation pour taxer l’économie numérique, les possibilités de mobilisation efficace des recettes, les contraintes et autres ramifications associées. Cette entrée apporte deux contributions essentielles. Tout d’abord, à l’ensemble académique des connaissances et de la littérature sur la fiscalité de l’économie numérique en général et en particulier à l’utilisation de la TVA pour mobiliser les recettes de cette économie. Comme souligné précédemment, il existe peu de littérature qui évalue la taxation du numérique de l’économie en utilisant la TVA en Afrique. Cet article donne un aperçu complet de la législation et de l’administration de la TVA qui en est encore à ses débuts de développement et de mise en œuvre dans l’économie numérique en Afrique. Alors que <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe</a> (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">2020</a>) a donné un aperçu de la législation sur la TVA adoptée par les pays africains en réponse à la croissance de l’économie numérique, les auteurs n’ont pas analysé conceptuellement la faisabilité de l’administration de la réglementation, ni les contraintes et implications possibles qui peuvent être rencontrées. Deuxièmement, grâce à une analyse conceptuelle de la législation en matière de TVA et de son applicabilité à l’économie numérique et en analysant les avantages et les inconvénients probables de l’administration de la TVA dans cette économie, l’entrée apporte une contribution pratique à la formulation des politiques. La fiscalité ne consiste pas seulement à percevoir des recettes, mais aussi à stimuler la croissance de l’économie, à encourager l’utilisation des biens et des services et à stimuler le commerce et les investissements internationaux. Par conséquent, en analysant les principaux points forts de la politique de TVA, les lacunes législatives et les domaines d’amélioration possibles, cette entrée contribue à éclairer les futures modifications de la politique de TVA et les nouvelles conceptions de politique dans les pays africains.</p> <h2 _msthash="44349" _msttexthash="6186999">2. Administration de la TVA sur l’économie numérique en Afrique</h2> <p _msthash="44350" _msttexthash="336048375">Cette section présente une analyse conceptuelle basée sur une revue évaluative de la littérature sur l’administration de la TVA et la taxation de l’économie numérique en Afrique, en mettant l’accent sur les opportunités, les contraintes et les implications. Les sections guidant l’analyse se concentrent sur la législation en matière de TVA, les possibilités de mobiliser les recettes de l’économie numérique en utilisant la TVA et les défis pour une administration efficace de la TVA dans l’économie numérique, ainsi que les implications de la perception de la TVA sur les transactions numériques.</p> <h3 _msthash="44351" _msttexthash="7428005">2.1. Taxes à la consommation et taxation de l’économie numérique</h3> <p _msthash="44352" _msttexthash="678714023">L’élargissement de la législation en matière de TVA, en particulier le terme « services électroniques », englobait tout ce qui allait des logiciels à la publicité. Dans le cadre du Forum mondial sur la TVA établi par l’OCDE en 2012, l’OCDE a publié en septembre 2016 des lignes directrices pour aider les pays à lutter contre l’évasion fiscale dans le secteur numérique (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_28">Deloitte 2020b</a>). Ces lignes directrices ont incorporé le principe de destination pour rendre les fournisseurs de services non-résidents dans les juridictions de marché (pays où se trouvent les consommateurs ou les utilisateurs des services numériques) redevables de la TVA dans les juridictions de marché. Les fournisseurs de services numériques étrangers étaient tenus de s’immatriculer à la TVA ou de désigner un représentant national enregistré pour le faire en leur nom; cela rend la conformité et l’application de la législation fiscales problématiques (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>).</p> <p _msthash="44353" _msttexthash="150193823">La TVA est normalement appelée taxe de destination ou taxe à la consommation à la charge d’un consommateur. La TVA est une taxe à large assiette prélevée sur la consommation de biens et de services (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun, 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_31">Kruger et Moss-Holdstock, 2014</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_32">Rooi, 2015</a>). Le vendeur est celui qui perçoit normalement la taxe. La TVA est souvent appliquée sur le prix. La TVA est une source majeure de recettes fiscales pour la plupart des gouvernements dans le monde. En Afrique, la TVA représenterait environ 30 % des recettes nationales (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>).</p> <p _msthash="44354" _msttexthash="680300244">Les caractéristiques de la TVA comprennent: 1) applicable aux opérations portant sur des biens et des prestations de services ou à des livraisons de biens et prestations de services; 2° calculé au prorata du prix exigé pour la vente d’un bien; 3° exigible à chaque stade de la production ou de la distribution; et (4) la taxe en amont (TVA) peut être réclamée. Les mécanismes de calcul de la TVA sont tels que les entreprises peuvent réclamer la taxe sur les intrants qu’elles ont encourue pour effectuer des fournitures taxables (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_16">Lowry, 2019</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_33">Russo, 2019</a>). Par exemple, une entreprise qui vend des vêtements ajoute la TVA/taxe sur les produits et services (TPS) aux prix des vêtements qu’elle fabrique et vend (TVA en aval). La société achète également une voiture pour sa vente et sa distribution. L’achat de la voiture serait soumis à la TVA (TVA en amont). Par conséquent, pour arriver à la TVA payable ou remboursable, le calcul est le suivant: TVA en aval-TVA en amont = TVA payable ou remboursable.</p> <p _msthash="44355" _msttexthash="54296593">Par conséquent, après avoir expliqué les mécanismes de la TVA, les sections suivantes examinent l’utilisation de la TVA dans la mobilisation des recettes de l’économie numérique dans le forum international (brièvement) et en Afrique.</p> <h4 _msthash="44356" _msttexthash="15665624">2.1.1. L’application de la réglementation de la TVA dans l’économie numérique et la plateforme fiscale internationale</h4> <p _msthash="44357" _msttexthash="4428530132">La croissance sans précédent des activités numériques à l’échelle mondiale a incité les pays, les organismes de développement international et les organismes fiscaux à explorer les moyens possibles d’exploiter les recettes fiscales de cette nouvelle économie. L’une de ces approches possibles était l’application de la législation en matière de TVA à l’économie numérique. Les débats portent sur l’adéquation et l’efficacité de la réglementation de la TVA pour favoriser le respect des obligations fiscales et la mobilisation de recettes productives à des coûts administratifs et de conformité minimes. Dans la plupart des pays, la TVA n’a jamais été prélevée sur les transactions numériques en raison de l’absence de présence physique, d’où des pertes de revenus importantes. Cela a placé les entreprises nationales fournissant des services électroniques dans une position défavorable, car en intégrant l’obligation légale de facturer la TVA à leurs consommateurs, leurs prix ont augmenté (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_16">Lowry, 2019</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_6">Munoz et coll., 2022</a>). En outre, la situation désavantagée était aggravée par les charges d’enregistrement et d’administration, les coûts d’établissement de la TVA, de perception et de versement ainsi que les procédures de remplissage. Le groupe de travail de l’OCDE a formulé des recommandations pour aider les pays à mettre en place des règles du jeu équitables et équitables en matière d’imposition et à protéger la capacité de chaque pays à percevoir la TVA. Quatre modes de perception de la TVA sont recommandés. Premièrement, l’approche traditionnelle de la perception de la TVA, où l’évaluation de la TVA est effectuée à la frontière. Deuxièmement, la méthode de perception des vendeurs, selon laquelle les sociétés étrangères non résidentes sont responsables de l’imposition, de la perception et du versement de la TVA à la juridiction du marché (principe de destination). Troisièmement, la méthode de perception intermédiaire, c’est-à-dire le recours à des intermédiaires pour percevoir la TVA pour le compte. Enfin, le mécanisme de prise en charge inverse (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun 2020</a>). Le principe de destination adopté par la plupart des pays (Afrique du Sud, Maurice, Indonésie, Kenya, Zimbabwe et Cameroun) est censé assurer la certitude et la prévisibilité de la mobilisation des recettes par le biais de la TVA.</p> <h3 _msthash="44358" _msttexthash="11106901">2.2. Taxes à la consommation ou indirectes et fiscalité de l’économie numérique en Afrique</h3> <p _msthash="44359" _msttexthash="4235367552">La mobilisation des ressources de l’économie numérique est essentielle pour la reconstruction nationale <a _istranslated="1" href="https://encyclopedia.pub/entry/592">post-pandémie de COVID-19</a> (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_34">Onuoha et Gillwald 2022</a>), car l’activité économique a été affectée négativement. La mobilisation des recettes a diminué et les dépenses publiques ont considérablement augmenté, les pays ayant engagé des ressources substantielles pour lutter contre la pandémie. La situation est plus précaire en Afrique où la mobilisation des recettes est généralement faible et où les pays sont souvent confrontés à des déficits budgétaires (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_35">Mpofu 2021a</a> ; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_36">Sebele-Mpofu 2020a</a>). Les actifs incorporels ont acquis un rôle important dans l’économie numérique, les entreprises multinationales tirant une plus grande part de leur création de valeur des actifs incorporels. Ces actifs comprennent la propriété intellectuelle, les marques de commerce et les droits d’auteur qui sont facilement et invisiblement transférés au-delà des frontières et qui sont difficiles à évaluer pour TP en raison du manque de comparables. L’abus de TP devient facile dans ce cas, siphonnant l’Afrique des millions nécessaires pour financer la santé, la sécurité, l’éducation, le développement des infrastructures et la croissance économique (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_37">Sebele-Mpofu et al. 2021b</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_38">Conférence des Nations Unies sur le commerce et le développement (CNUCED) 2020</a>). Le débat sur la TVA et l’économie numérique tourne autour des opportunités, des contraintes et des implications. Des discussions sont en cours à l’échelle mondiale et en Afrique, en particulier sur la question de savoir s’il faut ou non taxer l’économie numérique et, dans l’affirmative, en utilisant quelle méthode ou tête d’imposition et à quels taux. <strong _istranslated="1">Le tableau 1</strong> donne un aperçu des dispositions en matière de TVA, des mécanismes de perception et des taux d’imposition utilisés par certains pays africains. <strong _istranslated="1">Le tableau 1</strong> met en avant l’aperçu des impôts indirects pour taxer l’économie numérique en Afrique. Le tableau donne un aperçu des dispositions de certains pays en matière de TVA et des dates d’entrée en vigueur de la législation.</p> <p _msthash="44360" _msttexthash="4382417"><strong _istranslated="1">Tableau 1.</strong> Résumé de la réglementation en matière de TVA dans certains pays africains.</p> <p><img _mstalt="57681" alt="Table" src="./material-2023-07-12trans_files/table.png"/></p> <p _msthash="44361" _msttexthash="4127591">Compilation de l’auteur à partir de diverses sources.</p> <p _msthash="44362" _msttexthash="359277035">D’après le <strong _istranslated="1">tableau 1</strong>, il est évident que de nombreux pays africains doivent élaborer une législation pour taxer l’économie numérique par le biais de la TVA/TPS. La réglementation en matière de TVA présentée dans le <strong _istranslated="1">tableau 1</strong> exige que les entreprises numériques non résidentes s’immatriculent à la TVA ou désignent un représentant national pour le faire en leur nom. Malgré la promulgation des nouvelles lois sur la TVA sur la taxation numérique ou l’élargissement des réglementations existantes pour englober les services numériques, le non-respect par les multinationales numériques opérant en Afrique telles que Facebook, Amazon, Netflix et Google, entre autres, est toujours élevé et problématique (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>).</p> <p _msthash="44363" _msttexthash="1068619994">Les pays africains perdent beaucoup de revenus de la non-imposition des transactions numériques. Initialement, le règlement sud-africain sur la TVA sur les transactions numériques a été introduit en 2014 pour couvrir une plus petite section des services électroniques; la définition a été élargie le 1er avril 2019 pour englober les services électroniques fournis par des agents de communication électronique ou électroniques ou par Internet (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun, 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_50">Bowmans, 2020</a>). Entre 2014 et 2019, les autorités fiscales sud-africaines des services de l’autorité fiscale (SAR) ont collecté plus de 600 millions de ZAR / an et environ 3 milliards de ZAR (215 millions USD) au cours des 5 années (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>). Avec l’élargissement de la législation sur la TVA en 2019 à tous les secteurs électroniques, les SAR pourraient améliorer considérablement la génération de recettes. Les discussions sur le moyen le plus efficace de mobiliser les impôts de l’économie numérique ont porté sur la supériorité de la TVA sur les taxes sur les services numériques (TSN) et sur la pertinence d’utiliser la TVA/TPS pour collecter les taxes de l’économie numérique.</p> <h3 _msthash="44364" _msttexthash="14433809">2.3. Avantages de la taxation de l’économie numérique en Afrique à l’aide de la TVA</h3> <p _msthash="44365" _msttexthash="2435645693"><a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_25">Ndajiwo</a> (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_25">2020</a>), tout en se concentrant sur le Ghana, le Kenya, le Rwanda, le Sénégal et l’Ouganda, expose que ces pays africains ont la possibilité de mobiliser des impôts par le biais de la TVA en raison de sa facilité administrative comparative. Le chercheur ajoute que le fait que des cadres juridiques de TVA existent déjà, contrairement aux TSN récemment promulguées, est une occasion d’exploiter la TVA dans la taxation de l’économie numérique. <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_33">Russo</a> (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_33">2019</a>) décrit la TVA comme un fruit à portée de main et que la TVA garantit la neutralité dans la fiscalité des entreprises étrangères et locales. Par exemple, en Afrique du Sud, le seuil de TVA de 1 million de rands s’applique aussi bien aux entreprises nationales qu’étrangères, garantissant ainsi <a _istranslated="1" href="https://encyclopedia.pub/entry/31010">l’équité</a> et la neutralité dans le traitement des entreprises. <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_49">Ahmad et al.</a> (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_49">2021</a>) affirme que ceux qui plaident en faveur des taxes à la consommation soutiennent qu’ils favorisent l’investissement et l’épargne, favorisant ainsi l’efficacité dans l’économie. D’autre part, les critiques affirment que les taxes à la consommation affectent négativement les pauvres car ils consacrent la plus grande partie de leurs revenus au financement des nécessités, ce qui les affecte de manière régressive, car la TVA ne tient pas compte de la capacité de payer. La TVA est également critiquée pour avoir transféré l’incidence de la charge fiscale aux consommateurs (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_49">Ahmad et al. 2021</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_51">Kim 2020</a>; <a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_33">Russo, 2019</a>). Cette section explore les possibilités et les avantages de l’utilisation de la TVA dans la taxation de l’économie numérique.</p> <h4 _msthash="44366" _msttexthash="6858098">2.3.1. Supériorité de la TVA sur les chiffres d’affaires</h4> <p _msthash="44367" _msttexthash="2758592954"><a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_33">Russo</a> (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_33">2019</a>) soutient que la TVA est plus appropriée pour taxer les services numériques que les TSN et postule que la TVA est supérieure à l’impôt sur les sociétés pour des raisons d’efficacité. (<a _istranslated="1" href="https://encyclopedia.pub/entry/27708#ref_33">Russo 2019</a>) souligne trois effets positifs importants de la TVA : (1) la TVA n’entraîne pas de disto <p>Taxing the Digital Economy through Consumption Taxes&nbsp;</p> <p><a href="https://encyclopedia.pub/user/entry/revise/27708" title="Edit">&nbsp;Edit</a></p> <p>This entry is adapted from&nbsp;<a href="https://doi.org/10.3390/ijfs10030065" target="_blank">10.3390/ijfs10030065</a></p> <ul> <li><a href="https://encyclopedia.pub/login?_target_path=https://encyclopedia.pub/entry/27708">&nbsp;</a>0</li> <li><a href="https://encyclopedia.pub/login?_target_path=https://encyclopedia.pub/entry/27708" id="vote-like-box">&nbsp;</a>0</li> <li>&nbsp;0</li> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> <li>&nbsp;</li> </ul> <p>Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in digital financial inclusion, negative implications include the erosion of tax bases due to the invisible nature of digital transactions. Although the digital economy is one of the biggest and quickest growing sectors in the African continent, its contribution to tax revenue is negligible. Developed and developing countries are grappling to find effective ways of mobilizing revenues from this hard to tax economy. African countries have turned to digital services taxes, value added taxes and withholding taxes in a bid to collect revenue from the digital economy to broaden their tax bases. There is intense debate among policymakers, governments, development bodies and tax bodies on the most effective way to tax the digital economy.</p> <p>VAT&nbsp;digital economy&nbsp;taxation&nbsp;consumption tax&nbsp;constraints</p> <h2>1. Introduction</h2> <p>The&nbsp;<a href="https://encyclopedia.pub/entry/13287">digital economy</a>&nbsp;has grown dramatically worldwide, leading to the emergence of new business transactions and the growth in e-commerce and online transactions. Digitalization of the economy is viewed as a propeller for growth, innovation as well as societal change and connectivity (<a href="https://encyclopedia.pub/entry/27708#ref_1">Organization for Economic Co-operation and Development (OECD) 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_2">Schiavone Panni 2019</a>). Despite the advantages linked to the expansion of the digital economy, several challenges have also originated. Key areas of the economy such as industries, entrepreneurial development, innovation and technology, fiscal policy and taxation have faced problems emanating from the substantial growth of the digital economy (<a href="https://encyclopedia.pub/entry/27708#ref_3">Ahmed and Gillwald 2020</a>).&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_4">2020, p. 178</a>) asseverates, &ldquo;Among these, tax implications of the digitalized economy are perhaps the most urgent issue for policymakers, governments, civil societies and international organizations&rdquo;. Taxation is a not only a revenue generation problem but also a development issue, a regulation matter, a financial inclusion concern and a topic that touches on the fulfilment of the United Nations (UN) Sustainable Development Goals (SDGs).</p> <p>The change in business models and the widening of global digitalization has enabled MNEs and other ordinary companies to penetrate global tax jurisdictions where they only have markets but no physical presence (<a href="https://encyclopedia.pub/entry/27708#ref_5">Kelbesa 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_6">Munoz et al. 2022</a>). These companies have managed to generate profits in ways, which have challenged the existing international tax laws&rsquo; adequacy in handling and tapping tax revenue from the digital economy (<a href="https://encyclopedia.pub/entry/27708#ref_7">OECD 2019</a>,&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_1">2020</a>). The African continent is not immune to these challenges (<a href="https://encyclopedia.pub/entry/27708#ref_8">Kirsten 2019</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_9">Latif 2019</a>,&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_10">2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_11">African Tax Administration Forum (ATAF) 2019a</a>,&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_12">2019b</a>). The digital economy has led to a consequential digital presence and investments by digital MNEs such as Amazon, Google, Netflix, Facebook, and Uber. Most African revenue authorities and their governments have started to take a special interest in how to mobilize revenue from the seemingly intricate digital economy.</p> <p>MNEs had been previously operating in these market jurisdictions such as Africa, but their activities have immensely increased in breadth, scope, and intensity. The widening of the activities is due to the expansion in&nbsp;<a href="https://encyclopedia.pub/entry/11356">digital transformation</a>, together with the advancement in communication and information technology (<a href="https://encyclopedia.pub/entry/27708#ref_13">Akpen 2021</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_14">Bunn et al. 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_15">Deloitte 2020a</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe 2020</a>). Digitalization has brought significant modification to the way businesses conduct their activities and transactions as well as to tax administration. The changes in the business world and the fact that they now lean more on digitalization was fueled by the COVID-19 pandemic. This accordingly calls for changes to be incorporated in regulation, infrastructural development, tax policy construction and tax administration.</p> <p>The invisibility and borderless feature of digital transactions makes levying and collecting taxes on them a formidable task for all economies (both developed and developing) and more so in African countries where tax administration capacities are weak, coupled with underdeveloped technologies as well as resources constraints. Identifying digital businesses, determining the scope of their activities, tracing their revenues, gathering, and verifying information that leads to the determination of tax liability is difficult for countries in general (<a href="https://encyclopedia.pub/entry/27708#ref_16">Lowry 2019</a>) and more challenging for African countries (<a href="https://encyclopedia.pub/entry/27708#ref_17">Santoro et al. 2022</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe 2020</a>).</p> <p>While revenue authorities continue to face the revenue collection predicaments emanating from the growing presence of the digital economy, digital transformation continues to heighten innovation and the emergence of complex business models. Tax administration in Africa remains unclear on the most effective and efficient way to tax the digital economy, yet the challenges arising from novel technologies and intricate business models continue to mount, increasing the likelihood of tax revenue leakages. Digital transformation has indeed raised questions on whether the current international tax legislation remain applicable and adequate for tax revenue mobilization in this globalized and digitally transformed business environment. The current legislation includes the OECD transfer pricing guidelines and UN guidelines on transfer pricing (TP) as well as various unilateral TP rules (arm&rsquo;s length principle). While considerable efforts have been made to regulate base erosion and profit shifting (BEPS) through BEPS projects (<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe 2020</a>), OECD TP guidelines (<a href="https://encyclopedia.pub/entry/27708#ref_18">Kabala and Ndulo 2018</a>) and ATAF guidelines on intangibles (<a href="https://encyclopedia.pub/entry/27708#ref_19">ATAF 2020</a>), the key challenges in taxing the digital economy have remained insufficiently addressed (<a href="https://encyclopedia.pub/entry/27708#ref_3">Ahmed and Gillwald 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_5">Kelbesa 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_20">Rukundo 2020</a>). The BEPS Inclusive Framework on BEPS and on Addressing the Challenges in the Taxation of the Digital Economy discussions have been ongoing, and the implementation of the negotiations have been delayed to the frustration of member countries, with some of these countries resorting to enacting their own individual tax rules on the digital economy. Divergent views have emerged among member nations. In relation to the OECD consensus-based rules, ATAF, on behalf of African countries, has posed questions on the effectiveness and inclusiveness of the proposed provisions and pillars guiding the envisaged implementation (<a href="https://encyclopedia.pub/entry/27708#ref_21">Becker 2021</a>). The thorny areas revolve around the applicability of OECD guidelines in the African contexts. Firstly, the issues of the effectiveness of international digital services tax rules in curbing tax avoidance and evasion by MNEs in Africa. Secondly, how the consensus-based rules take into consideration the shortcomings of African tax administration authorities and other resource constraints. These issues raise concern on whether the playing field is level when viewed in the context of developed and developing country perspectives.</p> <p>From the extant literature, African countries have moved towards finding their own ways to tax digital income. Some have introduced new direct digital taxes that are akin to corporate tax rates (Tunisia, Zimbabwe, Kenya, and Nigeria) (<a href="https://encyclopedia.pub/entry/27708#ref_21">Becker 2021</a>), others have used withholding taxes while others have expanded their consumption taxes or VAT regimes (Zimbabwe, South Africa) (<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe 2020</a>). These methods are not without their fair share of challenges and shortcomings. Firstly, with direct taxes, the difficulty lies in the establishment of the taxable nexus in accordance with the existing international tax laws. For example, the physical permanent establishment or the adequate physical presence. Secondly, digital MNEs such as Amazon, Facebook, Netflix, YouTube, and Twitter can engage in aggressive BEPS due to the mobility and intangibility of their assets. With the shift of the economy from the brick-and-mortar nature of businesses to the novel digital commercialization, BEPS is likely to broaden. Africa must find a suitable and efficient way to tax the digital economy.</p> <p>Taxation of the digital economy remains explored to a limited extent due to its infancy. While some studies have focused on the need to tax the digital economy (<a href="https://encyclopedia.pub/entry/27708#ref_22">de Lima Carvalho 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_23">Ismail 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_2">Schiavone Panni 2019</a>) and some on the challenges of taxing the economy (<a href="https://encyclopedia.pub/entry/27708#ref_24">Gulkova et al. 2019</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_25">Ndajiwo 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_26">Saint-Amans 2017</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_27">Turina 2020</a>), the methods of taxing the digital economy both direct and indirect remain comparatively unassessed. This entry focuses on the use of indirect or consumption taxes to tax the digital economy, the possibilities of effective revenue mobilization, constraints, and other associated ramifications. This entry makes two vital contributions. Firstly, to the academic body of knowledge and literature on the taxation of the digital economy in general and specifically to using VAT to mobilize revenue from this economy. As highlighted previously, there is a paucity of literature that evaluates taxation of the digital of the economy using VAT in Africa. This entry gives a comprehensive insight into the VAT legislation and administration that is still in its nascent stages of development and implementation in the digital economy in Africa. While&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_4">2020</a>) gave an overview of the VAT legislation adopted by African countries in response to the growth of the digital economy, the authors did not conceptually analyze the practicability of administering the regulations, and the possible constraints and implications that can be encountered. Secondly, through a conceptual analysis of the VAT legislation and its applicability to the digital economy and by unpacking the likely pros and cons of VAT administration in this economy, the entry makes a practical contribution to policy formulation. Taxation is not only about collecting revenue but also about driving growth in the economy, encourage usage of goods and services as well stimulating international trade and investments. Therefore, by unpacking the key strengths of the VAT policy, the legislative shortcomings and possible areas of improvement, this entry helps inform future VAT policy amendments and new policy designs in African countries.</p> <h2>2. VAT Administration on the Digital Economy in Africa</h2> <p>This section presents a conceptual analysis based on an evaluative review of the literature on VAT administration and taxing the digital economy in Africa, focusing on opportunities, constraints, and implications. The sections guiding the analysis focus on VAT legislation, possibilities of mobilizing revenue from the digital economy using VAT and the challenges to effective VAT administration in the digital economy as well as the implications of levying VAT on digital transactions.</p> <h3>2.1. Consumption Taxes and Digital Economy Taxation</h3> <p>The broadening of the VAT legislation, especially the term &lsquo;electronic services&rsquo;, included anything ranging from software to advertising. As an output from the Global Forum on VAT set by the OECD in 2012, in September 2016 the OECD released guidelines to help countries to curb tax avoidance in the digital sector (<a href="https://encyclopedia.pub/entry/27708#ref_28">Deloitte 2020b</a>). These guidelines incorporated the destination principle to make non-residents service providers in market jurisdictions (country where consumers or users of the digital services are) liable for VAT in the market jurisdictions. Foreign digital service providers were obliged to register for VAT or appoint to registered domestic representative to do so on their behalf; this makes tax compliance and enforcement problematic (<a href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>).</p> <p>VAT is normally referred to as a destination-based or consumption tax chargeable on a consumer. VAT is a broad-based tax levied on the consumption of goods and services (<a href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_31">Kruger and Moss-Holdstock 2014</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_32">Rooi 2015</a>). The seller is the one who normally collects the tax. VAT is often applied on the price. VAT is a major fountain of tax revenue for most governments globally. In Africa, VAT is argued to contribute approximately 30% of national revenues (<a href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>).</p> <p>The characteristics of VAT include: (1) Applicable to transactions on or the supply of goods and services; (2) calculated as a proportion of the price charged for the sale of goods; (3) chargeable at each stage of production or distribution; and (4) input tax (VAT) can be claimed. The mechanics of VAT computation are such that businesses can claim input tax that they have incurred in making taxable supplies (<a href="https://encyclopedia.pub/entry/27708#ref_16">Lowry 2019</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_33">Russo 2019</a>). For example, a company that sells clothing adds VAT/Goods and Services Tax (GST) to the prices of the clothes they manufacture and sell (output VAT). The company also buys a car for its sales and distribution. The purchase of the car would attract VAT (input VAT). Therefore, to arrive at the VAT payable or refundable the calculation is as follows: Output VAT-Input VAT = VAT payable or refundable.</p> <p>Therefore, having explained the mechanics of VAT, the next sections look at the use of VAT in mobilizing revenue from the digital economy in international forum (briefly) and in Africa.</p> <h4>2.1.1. The Application of VAT Regulation in the Digital Economy and the International Tax Platform</h4> <p>The unprecedented growth in digital activities globally motivated countries and international development bodies and tax bodies to explore possible ways to tap tax revenues from this novel economy. One such possible approach was the application of VAT legislation to the digital economy. Debates surround the adequacy and effectiveness of VAT regulation in fostering tax compliance and productive revenue mobilization at minimal administration and compliance costs. In most countries, VAT was never levied on digital transactions due to the absence of physical presence, hence significant revenues were being lost. This placed domestic companies supplying electronic services in an unfavorable position, since in incorporating the legal obligation to charge VAT to their consumers, their prices increased (<a href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_16">Lowry 2019</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_6">Munoz et al. 2022</a>). Furthermore, the disadvantaged position was compounded by the registration and administration burdens, the VAT assessment, collection, and remittance costs as well as filling procedures. The OECD taskforce made recommendations to guide countries to build a fair and level taxation playing field and to protect the individual countries&rsquo; ability to levy VAT. Four ways of collecting VAT are recommended. Firstly, the traditional VAT collection approach, where the assessment for VAT is carried out at the border. Secondly, the vendor collection method, whereby non-resident foreign companies are responsible for the imposition, collection, and remittance of VAT to the market jurisdiction (destination principle). Thirdly, the intermediary collection method, that is, using intermediaries to collect VAT on behalf. Lastly, the reverse charge mechanism (<a href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun 2020</a>). The destination principle which is adopted by most countries (South Africa, Mauritius, Indonesia, Kenya, Zimbabwe, and Cameroon) is argued to provide certainty and predictability in revenue mobilization through VAT.</p> <h3>2.2. Consumption or Indirect Taxes and Taxation of the Digital Economy in Africa</h3> <p>Resources mobilization from the digital economy is essential for post&nbsp;<a href="https://encyclopedia.pub/entry/592">COVID-19</a>&nbsp;pandemic national reconstruction (<a href="https://encyclopedia.pub/entry/27708#ref_34">Onuoha and Gillwald 2022</a>), as economic activity was adversely affected. Revenue mobilization declined, and public expenditure immensely widened as countries committed substantial resources to fighting the pandemic. The situation is more precarious in Africa where revenue mobilization is generally weak, and countries are often faced with budget deficits (<a href="https://encyclopedia.pub/entry/27708#ref_35">Mpofu 2021a</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_36">Sebele-Mpofu 2020a</a>). Intangible assets have gained a significant role in the digital economy, with MNEs gaining a greater share of their value creation from intangible assets. These assets include intellectual property, trademarks and copyrights that are easily and invisibly shifted across borders and that are difficult to value for TP due to lack of comparables. TP abuse becomes easy in this case, siphoning Africa of millions needed to fund health, security, education, infrastructural development, and economic growth (<a href="https://encyclopedia.pub/entry/27708#ref_37">Sebele-Mpofu et al. 2021b</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_38">United Nations Conference on Trade and Development (UNCTAD) 2020</a>). The debate in relation to VAT and the digital economy revolve around the opportunities, constraints, and implications. There is on-going discussion globally and in Africa specifically on whether or not to tax the digital economy and if so, using what method or tax head and at what rates.&nbsp;<strong>Table 1</strong>&nbsp;provides an insight into the VAT provisions, collection mechanisms and tax rates used by some selected African countries.&nbsp;<strong>Table 1</strong>&nbsp;foregrounds the overview of indirect taxes towards taxing the digital economy in Africa. The table gives a synopsis of selected countries&rsquo; VAT provisions and the effective dates of legislation implementation.</p> <p><strong>Table 1.</strong>&nbsp;Summary of VAT regulations in selected African Countries.</p> <p><img alt="Table" src="https://encyclopedia.pub/build/images/table.png" /></p> <p>Author&rsquo;s Compilation from Various Sources.</p> <p>From&nbsp;<strong>Table 1</strong>, it is evident that many African countries must formulate legislation to tax the digital economy through VAT/ GST. The VAT regulations presented in&nbsp;<strong>Table 1</strong>&nbsp;require non&ndash;resident digital firms to register for VAT or to appoint a domestic representative to do so on their behalf. Despite the enactment of the new VAT on digital taxation laws or the widening of existing regulations to encompass the digital services, non-compliance by digital MNEs operating in Africa such as Facebook, Amazon, Netflix, and Google among others is still high and problematic (<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>).</p> <p>African countries are losing a lot of revenue from the non-taxation of digital transactions. Initially, the South Africa VAT regulation on digital transactions was introduced in 2014 to cover a smaller section of electronic services; the definition was widened on 1 April 2019 to encompass electronic services provided by electronic communication or electronic agents or through the internet (<a href="https://encyclopedia.pub/entry/27708#ref_30">Beebeejaun 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_50">Bowmans 2020</a>). Between 2014 and 2019, South African Revenue Authority Services (SARs) revenue authorities collected more than ZAR 600 million/year and an estimated ZAR 3 billion (USD 215 million) within the 5 years, (<a href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>). With the broadening of the VAT legislation in 2019 to include all electronic sectors, the SARs might improve revenue generation significantly. Discussions on the most effective way to mobilize tax from the digital economy have revolved around the superiority of VAT over Digital Services Taxes (DSTs) and the appropriateness of using VAT/GST to collect tax from the digital economy.</p> <h3>2.3. Benefits for Taxing the Digital Economy in Africa Using VAT</h3> <p><a href="https://encyclopedia.pub/entry/27708#ref_25">Ndajiwo</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_25">2020</a>), while focusing on Ghana, Kenya, Rwanda, Senegal, and Uganda, expostulates that these African countries have an opportunity to mobilize taxes through VAT due to its comparative administrative ease. The researcher adds that the fact that VAT legal frameworks are already in existence, in contrast to the recently enacted DSTs, is an opportunity to exploit VAT in taxing the digital economy.&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_33">Russo</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_33">2019</a>) describes VAT as a low hanging fruit and that VAT ensures neutrality in taxation of foreign and local companies. For example, in South Africa, the VAT threshold of ZAR 1 million is applicable to both domestic and foreign companies, thus ensuring&nbsp;<a href="https://encyclopedia.pub/entry/31010">equity</a>&nbsp;and neutrality in the treatment of companies.&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_49">Ahmad et al.</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_49">2021</a>) asserts that those who advocate in favor of consumption taxes submit that they promote investment and savings, thus promoting efficiency in the economy. On the other hand, critics claim that consumption taxes negatively affect the poor as they commit the greater portion of their income to financing necessities, therefore regressively affecting them, as VAT does not consider the ability to pay. VAT is also criticized for shifting the incidence of the tax burden to consumers (<a href="https://encyclopedia.pub/entry/27708#ref_49">Ahmad et al. 2021</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_51">Kim 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_33">Russo 2019</a>). This section explores the possibilities and advantages of employing VAT in taxing the digital economy.</p> <h4>2.3.1. Superiority of VAT to Turnovers</h4> <p><a href="https://encyclopedia.pub/entry/27708#ref_33">Russo</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_33">2019</a>) argues that VAT is more appropriate for taxing digital services than DSTs and posits that VAT is superior to corporate taxes on efficiency grounds. (<a href="https://encyclopedia.pub/entry/27708#ref_33">Russo 2019</a>) points to three important positive effects of VAT: (1) VAT does not lead to a distortion in business decision for example production, supply, and usage; (2) uniformity&mdash;VAT does not differ based on the total companies in the supply chain, not cascading; (3) effectiveness.&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_52">Turina</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_52">2018</a>) argues that modifying the VAT legislation to cover digital services is a more appropriate option and economically superior option to mobilize tax revenue from the digital economy compared to DSTs and withholding taxes. It is easy for businesses (digital services consumers) to account for VAT from the supplier through the reverse charge mechanism for Business-to-Business (B2B) interactions. It is quite challenging and not viable for Business to Customer (B2C) interactions. Difficulties in enforcing compliance are alluded to in some African countries (Nigeria, Kenya and Rwanda) (<a href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>). Despite acknowledging the possible superiority of consumption taxes, efficiency advantages and the fact that they circumvent tax cascading, it is important to note that there is ongoing argumentation regarding the conception of value creation in the digital taxes discussion (<a href="https://encyclopedia.pub/entry/27708#ref_53">Kennedy 2019</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_51">Kim 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_16">Lowry 2019</a>). Stakeholders disagree on what constitutes value creation and how the value is created or added and by who (corporates or users).</p> <h4>2.3.2. Efficiency</h4> <p><a href="https://encyclopedia.pub/entry/27708#ref_54">Adhikari</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_54">2016</a>) alludes to significant support for VAT-driven efficiency gains. While consumption taxes such as VAT are efficient and administrable, income taxes promote equity. Consumption taxes have the ability to avoid the dead&nbsp;<a href="https://encyclopedia.pub/entry/16772">weight loss</a>&nbsp;of taxation, and to enable significant savings by individuals as well as investment and capital formation, and consequently higher economic productivity enhances efficiency (<a href="https://encyclopedia.pub/entry/27708#ref_51">Kim 2020</a>). In terms of administrability, those in favor of consumption taxes point to reduced complexity as a strength of these taxes. Researchers point out that despite the ease of administration, VAT passes the tax burden to consumers, thus making them regressive and violating the fairness and equity canons of taxation (<a href="https://encyclopedia.pub/entry/27708#ref_51">Kim 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_16">Lowry 2019</a>). Researchers disagree on the regressive effects of VAT, with the&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_55">OECD</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_55">2014</a>) concluding from a study of 38 countries, that in 20 of these OECD countries, consumption taxes that encompassed excise and VAT, were nearly proportional or moderately progressive when evaluated for expenditure as opposed to income.</p> <h4>2.3.3. Creation of a Competitive E-Commerce Environment</h4> <p>Where African countries apply uniform registration thresholds for VAT registration for both domestic and foreign companies, equity, fairness, and neutrality are ensured, as discriminatory policies are avoided. The principles of an ideal tax policy emphasize the need for equity in tax policy and accordingly as outlined in tax morale literature (<a href="https://encyclopedia.pub/entry/27708#ref_56">Luttmer and Singhal 2014</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_57">Sebele-Mpofu 2021</a>), tax morale increases if taxpayers perceive that they are treated fairly, thus increasing voluntary tax compliance. Owing to the infant nature of the VAT legislation on the digital economy and the difficulties in enforcement due to lack of power by the revenue authorities and their commissioner generals to do so across territorial borders (<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl 2021</a>), voluntary tax compliance is key. The fair digital taxation environment can indirectly encourage investment in the digital services sector, novel technological advancements, economic growth, digital financial inclusion, and fruition of the SDGs, such as gender equality (SDG5),&nbsp;<a href="https://encyclopedia.pub/entry/27905">decent work</a>&nbsp;and economic growth (SDG8) and responsible consumption and production, (SDG12) among others.</p> <h3>2.4. Constraints to Effectively Taxing the Digital Economy in Africa Using Consumption Taxes</h3> <p>Non-tax compliance by digital or tech giants as they fail to collect VAT leading to large sums of revenue going uncollected negatively affects economic growth in African countries. Digital MNEs are failing to collect the VAT from their African customers and remit it to African companies (<a href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch 2021</a>). Therefore, they are contravening the African countries&rsquo; VAT or GST in some jurisdictions. Different challenges are affecting the applicability and effectiveness of VAT legislation in taxing the digital economy globally and these might apply to the African countries, but they also vary considerably due the developed and developing country context differences. These variations could lie on administration and enforcement capacities, the state of development of VAT legislation, political power differences and clarity in legislation. Convergences on these challenges could be on the intangibility or borderless nature of digital services, as well as the ambiguities in key definitions.&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_58">Janse van Vuuren</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_58">2019</a>) and&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_20">Rukundo</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_20">2020</a>) allude to administrative challenges and increases in compliance and administrative burdens including costs. While assessing VAT legislation on the digital economy in Nigeria,&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_59">Etim et al.</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_59">2020</a>) point to the following challenges: outdated VAT legislation, poor legislation implementation, infrastructural gaps, technology, intricacies of digital transactions and the possibility of double taxation.&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_60">Hadzhieva</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_60">2019</a>) and&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_4">Simbarashe</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_4">2020</a>) posit that foreign companies raise concerns about the inconsistency in VAT legislation, the absence of double taxation agreements which compounds uncertainty and administrative responsibility, as well as advancing the probability of double taxation. This section discusses the challenges faced by African countries in the administration of VAT regulations on digital services despite the existence of legislation as set out in&nbsp;<strong>Table 1</strong>.</p> <h4>2.4.1. Invisible or Borderless Nature of Digital Transactions</h4> <p>VAT is exigent to apply to digital transactions. Contrary to the situation with the importation of tangible goods, where it is easy to levy tax, the intangibility and invisibility of digital services makes it challenging for tax authorities to enforce VAT on their importation, as they cannot be subjected to border checks (<a href="https://encyclopedia.pub/entry/27708#ref_53">Kennedy 2019</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_16">Lowry 2019</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_61">Ngeno 2020</a>;&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_39">Kapkai et al. 2021</a>). It might be challenging to collect VAT from companies with insignificant or minimal presence in market jurisdictions (<a href="https://encyclopedia.pub/entry/27708#ref_53">Kennedy 2019</a>).</p> <h4>2.4.2. Ambiguities in VAT Legislation Provisions</h4> <p>The&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_29">TaxWatch</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_29">2021</a>) points out that some digital MNEs such as Google, Microsoft and Facebook stated that they were complying with VAT legislation in some African countries where the legislation was clear and, in some countries, they failed to comply because the legislation was unclear. According to&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_44">2021</a>) ambiguities crystallize themselves around key definitions of important terms such as digital services, electronic services, &lsquo;supply&rsquo; of digital services as well as the &lsquo;place&rsquo; of supply. To levy VAT on a transaction, it must be initially demonstrated that the goods or services supplied fall within the purview of the VAT Act or legislation. The articulation of fundamental definitions becomes crucial in this regard.</p> <ul> <li> <p>Definitions of Digital Services and Electronic Services</p> </li> </ul> <p>In some African countries, the definition of what constitutes digital services or electronic services is&nbsp;<a href="https://encyclopedia.pub/entry/16245">lean</a>&nbsp;and fraught with vagueness.&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_44">2021</a>) assert that most of the VAT legislation and even that targeting the digital economy has not been regularly amended or updated in line with technological advancements, digital transformation, and the continuously evolving and emerging novel as well as complex business models. Most of the regulation has remained static and lagging technological developments in the digital economy. For example, in South Africa, the regulation remained static from promulgation in 2014 until 18 March 2019 when they were revised, and the revision became effective on 1 April 2019 (5 years after initial formulation and implementation). The revision was aimed to make the definition of electronic services expansive to give leeway for amendment in response to changes in business digital environment and advances in technological activities (<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl 2021</a>). In&nbsp;<strong>Table 1</strong>, it is evident that countries such as Ghana and Malawi have not updated their VAT regulations despite the dynamism of the digital economy.</p> <ul> <li> <p>Supply of Digital Services</p> </li> </ul> <p>For example, while focusing on South Africa,&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_44">2021</a>) allude to the fact that the VAT Act does not spell out distinct place of supply guidelines or what constitutes a supply. The place of supply must be derived from interpreting Section 7(1) of the South African VAT Act (the charging section) and Section 14 of the same Act (the section provides for the reverse charge framework). In the South African VAT Act, the definition of digital services is broad, and the Act defines these services as those outlined by the Minister of Finance in the legislation. Different international jurisdictions as well as African jurisdictions adopt different definitions for digital services and there are variations on the list of those that levied VAT. According to&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_44">2021, p. 505</a>) &ldquo;the lack of international coordination and cooperation regarding a uniform definition of digital goods has resulted in a lot of confusion and uncertainty for foreign businesses&rdquo;. The complex and cumbersome rules will discourage digital MNEs from supplying customers in some tax jurisdictions. The variations in VAT regulations also make it difficult for foreign digital companies to comply, as they must familiarize themselves with VAT legislation in all countries they supply with digital services. The uncertainty in VAT regulations can have potentially pervasive effects on international trade, economic development, digital transformation, digital financial inclusion, and the accomplishment of the UN&nbsp;<a href="https://encyclopedia.pub/entry/15312">Sustainable Development Goals</a>&nbsp;(SDGs) in developing countries and Africa is no oddity.</p> <ul> <li> <p>Place of Supply</p> </li> </ul> <p>In some African countries, the VAT legislation on how to ascertain the place of supply is not clearly articulated. For example,&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_44">2021</a>) posit that South Africa&rsquo;s new expanded rules have increased the interpretation conundrum of the use and consumption principle in establishing the place of supply. The place of supply definition remains unclear and not definitive. Furthermore, the researchers state that the all-inclusive definition given by the VAT Act does not differentiate between B2B and B2C, yet the OECD calls for a clear distinction between the two in both explication and treatment. Most African countries employ and lean on the destination principle as the rationale to impose VAT, implying the taxation of an economic activity is dependent on where the service is consumed and used. Despite the destination principle seeming to be clear, it is generally complicated for revenue authorities to determine that a supply of services happened within their country. Therefore, ascertaining the place of supply is pivotal to the administration and enforcement of VAT legislation on digital services. There are times where it is easy to employ the use and consumption principle to identify the place of supply and instances where the place of supply cannot be easily identified, meaning proxies must be applied. The problem is that the VAT legislation does not articulate possible proxies or alternative rules for identifying the place of supply if the use and consumption principle is inadequate in addressing the situation. Citing&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_32">Rooi</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_32">2015</a>),&nbsp;<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl</a>&nbsp;(<a href="https://encyclopedia.pub/entry/27708#ref_44">2021, p. 508</a>) portend that &ldquo;if the place of supply is unidentifiable, then it becomes impractical, ineffective and inefficient to implement the relevant legislation&rdquo;. In South Africa, the link between enterprise and place of supply also poses challenges. Though broad and encompassing even foreign companies that supply services to South Africa on a regular basis (deemed to be carrying on an enterprise), the problem arises where the provider of digital services cannot be linked to any physical presence in the world but conducts his business activities in the cloud (<a href="https://encyclopedia.pub/entry/27708#ref_44">Kabwe and van Zyl 2021</a>). Therefore, with the absence of transparent and decisive &lsquo;place of supply&rsquo; provisions, it is challenging to assign the transaction to a particular sovereignty, and to require them to account for VAT.</p> <h3>References</h3> <ol> <li>Organization for Economic Co-operation and Development (OECD). 2020. Revenue Statistics in Africa 2020. Available online:&nbsp;<a href="https://www.oecd.org/tax/tax-policy/brochure-revenue-statistics-africa-pdf" rel="nofollow" target="_blank">https://www.oecd.org/tax/tax-policy/brochure-revenue-statistics-africa-pdf</a>&nbsp;(accessed on 12 December 2021).</li> <li>Schiavone Panni, A. 2019. Taxing the Digital Economy: Issues and Possible Solutions. Available online:&nbsp;<a href="http://tesi.luiss.it/25811/1/699661_SCHIAVONE%20PANNI_ANNA.pdf" rel="nofollow" target="_blank">http://tesi.luiss.it/25811/1/699661_SCHIAVONE%20PANNI_ANNA.pdf</a>&nbsp;(accessed on 24 February 2022).</li> <li>Ahmed, Shamira, and Alison Gillwald. 2020. Multifaceted Challenges of Digital Taxation in Africa. Available online:&nbsp;<a href="https://www.africaportal.org/documents/20840/Final-Tax-PB_30112020.pdf" rel="nofollow" target="_blank">https://www.africaportal.org/documents/20840/Final-Tax-PB_30112020.pdf</a>&nbsp;(accessed on 16 March 2022).</li> <li>Simbarashe, Hamudi. 2020. 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Available online:&nbsp;<a href="https://lawyerhub.org/blog/Taxing-Kenyas-Digital-Economy-The-Digital-Service-Explained" rel="nofollow" target="_blank">https://lawyerhub.org/blog/Taxing-Kenyas-Digital-Economy-The-Digital-Service-Explained</a>&nbsp;(accessed on 22 March 2022).</li> </ol> <p>Fold&nbsp;</p> <p>Related Entries</p> <p><a href="https://encyclopedia.pub/entry/13287">Digital Economy</a></p> <p>With the development of digital technologies such as the Internet and digital industries such as e-commerce, the digital economy has become a new form of economic and social development, which has brought forth a new perspective for environmental governance, energy conservation, and emission reduction.&nbsp;</p> <p>Keywords:&nbsp;haze pollution;&nbsp;digital economy;&nbsp;industrial structure;&nbsp;spatial spillover</p> <p><a href="https://encyclopedia.pub/entry/17572">Digital Government</a></p> <p>Digital Government (DG) may be treated as an umbrella concept, and engaged rhetoric may respond to different government priorities. 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Better and more consistent results regarding the reduction of poverty can be obtained by increasing the digital development of a country.</p> <p>Keywords:&nbsp;poverty;&nbsp;panel data;&nbsp;digitalization index;&nbsp;economic development</p> <p><a href="https://encyclopedia.pub/entry/40307">Industry 4.0 in Africa</a></p> <p>The fourth industrial revolution presents an upspring opportunity for the African continent to adopt technologies such as artificial intelligence, big data, internet-enabled industrial platforms, 3D printing, robotics, nanotechnology, and blockchains. This is more so because the past three industrial revolutions saw the African continent being left out of its opportunities despite its affluent population and natural resources. Africa stands to benefit from industrial development, digitalization, and greater integration, which would result in more excellent opportunities for the growing youthful populations.</p> <p>Keywords:&nbsp;energy;&nbsp;4IR;&nbsp;Africa</p> <p>&copy; Text is available under the terms and conditions of the&nbsp;<a href="http://creativecommons.org/licenses/by/4.0/" target="_blank">Creative Commons Attribution (CC BY)&nbsp;</a>license; additional terms may apply. By using this site, you agree to the&nbsp;<a href="https://encyclopedia.pub/termsofuse" target="_blank">Terms and Conditions</a>&nbsp;and&nbsp;<a href="https://www.mdpi.com/about/privacy" target="_blank">Privacy Policy</a>.</p> None Consumption Tax, Indirect taxes, VAT, the digital economy, reform VAT, update VAT for digital economy, third party collecting tax, withholding tax, tax compliance, tax gap, low compliance, regulations, https://encyclopedia.pub/entry/27708

digital taxation accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax audit, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication high language proficiency None all <h1 _msthash="44193" _msttexthash="954551">Géants du numérique et TVA en Afrique</h1> <p><img alt="" src="./material-2023-07-12trans_files/sincerely-media-2hWFCRpQe_4-unsplash-scaled.jpg" style="height:353px; width:529px"/></p> <p _msthash="44194" _msttexthash="1198327">Ce rapport est disponible en <a _istranslated="1" href="http://www.taxwatchuk.org/wp-content/uploads/2021/07/TaxWatch-African-VAT-and-Digital-Advertising.pdf">format PDF ici</a>.</p> <h2 _msthash="44195" _msttexthash="112294">Résumé</h2> <p _msthash="44196" _msttexthash="241975448">Les géants technologiques multinationaux tels que Facebook, Google et Microsoft (opérant à partir de leurs filiales irlandaises) ne parviennent pas à collecter la TVA sur les ventes qu’ils réalisent en Afrique, même dans les pays où ils ont des bureaux locaux. Cela semble être contraire aux lois locales sur la TVA exigeant que les entreprises non-résidentes s’enregistrent à la TVA et pourrait conduire à ce que d’importantes sommes d’impôt ne soient pas perçues.</p> <h2 _msthash="44197" _msttexthash="618891">TVA et services numériques</h2> <p _msthash="44198" _msttexthash="129185134">La taxe sur la valeur ajoutée (TVA), connue sous le nom de taxe sur les produits et services (TPS) dans de nombreuses juridictions, est conçue pour être une taxe à large assiette sur la consommation finale de biens et de services. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote1sym" name="sdfootnote1anc"><sup _istranslated="1">1</sup></a> En tant que tel, il s’agit d’une source majeure de revenus pour les gouvernements du monde entier. En Afrique, la TVA représente en moyenne environ 30% des recettes publiques. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote2sym" name="sdfootnote2anc"><sup _istranslated="1">deux</sup></a></p> <p _msthash="44199" _msttexthash="166769811">La TVA est une taxe basée sur la destination, où le taux de taxe est basé sur l’emplacement du consommateur. La taxe est généralement perçue par le vendeur et est souvent appliquée au prix de vente. Les entreprises peuvent récupérer la TVA qui a été ajoutée aux biens et services qu’elles ont achetés s’ils sont utilisés dans la réalisation d’autres fournitures soumises à la TVA.</p> <p _msthash="44200" _msttexthash="177450962">Par exemple, une entreprise de vente de voitures ajoute la TVA au prix des voitures qu’elle vend. Il achète également de la publicité à un tiers pour encourager les gens à acheter ses voitures. Alors que la fourniture de services de publicité au vendeur de voitures serait soumise à la TVA, l’entreprise de publicité serait en mesure de compenser cette « TVA en aval » par ses propres coûts de « TVA en amont », tels que la location de panneaux d’affichage.</p> <p _msthash="44201" _msttexthash="126979567">Lorsque le vendeur de voiture calcule la TVA qu’il doit envoyer à l’administration fiscale, il peut déduire la TVA qu’il a payée sur l’achat des annonces. Il en résulte que la TVA est calculée sur la valeur ajoutée à chaque étape du processus de production, mais qu’elle est finalement supportée par le consommateur final et perçue par le vendeur final des biens.</p> <p _msthash="44202" _msttexthash="24520106">Pour des raisons similaires, la TVA n’est pas perçue sur les exportations d’un pays exportant des biens et des services, mais sur les importations de biens.</p> <h2 _msthash="44203" _msttexthash="2352259">La TVA et l’économie numérique</h2> <p _msthash="44204" _msttexthash="16762317">La TVA a été un problème particulier pour les administrations fiscales lorsqu’elle est appliquée aux services numériques.</p> <p _msthash="44205" _msttexthash="118407068">Les marchandises importées dans un pays franchissent les frontières physiques où des contrôles peuvent être effectués et des taxes perçues. Les services numériques fournis à distance ne sont pas soumis à des vérifications aux frontières. Il peut donc être très difficile pour les autorités fiscales de faire appliquer les frais de TVA sur les services numériques fournis depuis l’étranger.</p> <p _msthash="44206" _msttexthash="79086228">C’est un problème dont les autorités fiscales et l’OCDE sont conscientes depuis un certain temps. En 2013, l’Afrique du Sud a annoncé qu’elle serait l’un des premiers pays au monde à introduire des règles spécifiques sur la TVA sur les entreprises numériques.</p> <p _msthash="44207" _msttexthash="4774211">Le Trésor national a déclaré à l’époque :</p> <p _msthash="44208" _msttexthash="102910535">« L’application actuelle de la TVA sur les importations ne se prête pas à une application efficace des services importés ou du commerce électronique où aucun poste frontière (ou agent de livraison de colis comme la poste) ne peut remplir la fonction d’agent de recouvrement, comme c’est le cas pour les biens physiques ». <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote3sym" name="sdfootnote3anc"><sup _istranslated="1">3</sup></a></p> <p _msthash="44209" _msttexthash="135080270">Après l’introduction de la réglementation initiale en 2014, qui ne s’appliquait qu’à un nombre limité de services électroniques, une nouvelle législation est entrée en vigueur le 01er avril 2019, élargissant la définition des services électroniques pour inclure tous les « services électroniques » fournis par un agent électronique, les communications électroniques ou Internet. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote4sym" name="sdfootnote4anc"><sup _istranslated="1">4</sup></a><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote5sym" name="sdfootnote5anc"><sup _istranslated="1">5</sup></a> Cet élargissement du réseau englobe tout, des logiciels aux services publicitaires.</p> <p _msthash="44210" _msttexthash="300380457">En 2012, l’OCDE a créé le Forum mondial sur la TVA. Cela a abouti à la publication d’un ensemble de lignes directrices pour la TVA en 2016. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote6sym" name="sdfootnote6anc"><sup _istranslated="1">6</sup></a> À la suite du processus BEPS, l’OCDE a recommandé aux pays d’adopter les lignes directrices pour aider à lutter contre l’évasion fiscale dans le secteur numérique en septembre 2016. Ces lignes directrices comprenaient le principe de destination, qui oblige les vendeurs non résidents à payer la TVA dans le pays où ils vendent leurs biens. Cela oblige souvent les vendeurs étrangers à s’inscrire à la TVA ou à désigner un agent local responsable de leurs paiements de TVA.</p> <p _msthash="44211" _msttexthash="118534689">En 2019, il a été signalé qu’il y avait plus d’un demi-milliard d’utilisateurs d’Internet par mois en Afrique, plus qu’en Amérique latine, en Amérique du Nord ou au Moyen-Orient. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote7sym" name="sdfootnote7anc"><sup _istranslated="1">7</sup></a> À mesure que la pénétration d’Internet en Afrique augmentera, l’ampleur du problème augmentera également.</p> <h2 _msthash="44212" _msttexthash="4665518">Les lois ont-elles besoin d’être mises à jour?</h2> <p _msthash="44213" _msttexthash="158309190">La position de certaines entreprises est que sans nouvelle législation, il n’y a pas d’obligation de collecter ou de payer la TVA. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote8sym" name="sdfootnote8anc"><sup _istranslated="1">8</sup></a> Nos recherches montrent que le problème est lié à la conformité et à l’application de la loi, et non à la loi elle-même. La législation n’a pas besoin d’être mise à jour pour obliger les annonceurs numériques étrangers à percevoir des impôts.</p> <p _msthash="44214" _msttexthash="28254317">Nous avons constaté que les principaux fournisseurs de services de publicité numérique n’appliquent pas la loi en matière de TVA en Afrique, que la législation ait été mise à jour ou non.</p> <p _msthash="44215" _msttexthash="69868929">Si l’on examine la législation en matière de TVA dans de nombreux pays africains, il est clair que les entreprises non résidentes sont tenues soit de s’enregistrer en tant que vendeur de TVA dans le pays d’accueil, soit de nommer un représentant local enregistré.</p> <p _msthash="44216" _msttexthash="72899619">Ci-dessous, nous avons mis en évidence quelques pays africains sélectionnés où le message standard des entreprises de publicité numérique est qu’il appartient au client de s’auto-évaluer s’il doit payer la TVA.</p> <h3 _msthash="44217" _msttexthash="109239">Algérie</h3> <p _msthash="44218" _msttexthash="85506681">L’Algérie a introduit de nouvelles règles de TVA sur les fournisseurs étrangers en janvier<a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote9sym" name="sdfootnote9anc"><sup _istranslated="1"></sup></a> 2020,9 qui confirment que les opérations effectuées sur Internet sont soumises à la TVA et qu’il n’existe pas de seuil d’assujettissement à la TVA. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote10sym" name="sdfootnote10anc"><sup _istranslated="1">10</sup></a></p> <h3 _msthash="44219" _msttexthash="74412">Angola</h3> <p _msthash="44220" _msttexthash="98120152">L’Angola a introduit de nouvelles règles en matière de TVA en octobre 2019, avec une décision administrative de janvier 2020 stipulant que les fournisseurs de services numériques sont tenus de s’enregistrer auprès de l’administration fiscale angolaise, de nommer un représentant dans le pays, pour collecter et payer la TVA en Angola. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote11sym" name="sdfootnote11anc"><sup _istranslated="1">11</sup></a></p> <h3 _msthash="44221" _msttexthash="115479">Cameroun</h3> <p _msthash="44222" _msttexthash="63764974">Le Cameroun a modifié ses règles de TVA pour les fournisseurs étrangers de commerce électronique en décembre 2019, les fournisseurs devant désormais s’enregistrer auprès de l’administration fiscale du pays afin de respecter leurs obligations. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote12sym" name="sdfootnote12anc"><sup _istranslated="1">12</sup></a></p> <p _msthash="44223" _msttexthash="20064967">Depuis octobre 2020, Facebook a commencé à ajouter la TVA aux factures camerounaises. Microsoft et Google n’ont pas emboîté le pas.</p> <h3 _msthash="44224" _msttexthash="56797">Ghana</h3> <p _msthash="44225" _msttexthash="23978630">Avec un seuil de 200 000 GH¢ (environ 25 000 £), la TVA s’applique à la fourniture de services de télécommunications, de radiodiffusion, de données et électroniques aux consommateurs. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote13sym" name="sdfootnote13anc"><sup _istranslated="1">13</sup></a></p> <h3 _msthash="44226" _msttexthash="59800">Kenya</h3> <p _msthash="44227" _msttexthash="76842818">L’Autorité fiscale du Kenya a annoncé son intention de sévir contre l’évasion de la TVA par les entreprises de technologie, affirmant qu’elle travaillerait avec l’Autorité des communications du Kenya pour obtenir des informations sur les entreprises qui vendent dans le pays.</p> <p _msthash="44228" _msttexthash="9975771">Le commissaire adjoint de la KRA pour la politique d’entreprise, Maurice Oray, a déclaré :</p> <p _msthash="44229" _msttexthash="81827330">« Si vous êtes un résident ici, vous êtes censé payer les impôts de la manière normale. Si vous n’êtes pas un résident mais que vous avez une application utilisée ici, votre représentant fiscal (une exigence en vertu de l’article 16 de la loi sur les procédures fiscales) doit payer votre TVA et votre impôt sur le revenu. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote14sym" name="sdfootnote14anc"><sup _istranslated="1">14</sup></a></p> <p _msthash="44230" _msttexthash="18218018">Depuis avril 2021, Facebook a commencé à ajouter la TVA aux factures kenyanes. Microsoft et Google n’ont pas emboîté le pas.</p> <h3 _msthash="44231" _msttexthash="75738">Malawi</h3> <p _msthash="44232" _msttexthash="18921708">Bien que cela n’ait pas toujours été le cas, le Malawi a réintroduit la TVA sur le service Internet à partir de juillet 2013. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote15sym" name="sdfootnote15anc"><sup _istranslated="1">15</sup></a> Le Malawi a un seuil de TVA de 10 millions de MWK (environ 9 500 £).</p> <h3 _msthash="44233" _msttexthash="91052">Namibie</h3> <p _msthash="44234" _msttexthash="27099670">Avec un seuil de TVA de 500 000 NAD (environ 24 5000 £), il n’existe pas de règles spéciales pour la taxation de l’économie numérique en Namibie. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote16sym" name="sdfootnote16anc"><sup _istranslated="1">16</sup></a></p> <h3 _msthash="44235" _msttexthash="109434">Nigéria</h3> <p _msthash="44236" _msttexthash="6275854">L’article 10 de la Loi n° 1993 de 102 sur la taxe sur la valeur ajoutée du Nigéria dispose ce qui suit:</p> <p _msthash="44237" _msttexthash="95401696">1) Aux fins de la présente loi, une société non résidente qui exerce des activités au Nigéria doit s’enregistrer auprès du Conseil aux fins de la taxe, en utilisant l’adresse de la personne avec laquelle elle a un contrat en cours, comme adresse aux fins de la correspondance relative à l’impôt.</p> <p _msthash="44238" _msttexthash="18829096">(2) Une société non-résidente doit inclure la taxe dans sa facture et la personne à qui les biens ou services sont fournis au Nigéria doit remettre la taxe dans la devise de la transaction. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote17sym" name="sdfootnote17anc"><sup _istranslated="1">17</sup></a></p> <p _msthash="44239" _msttexthash="75168626">Il semble que des entreprises telles que Google, Facebook et Microsoft soient tenues d’inclure la TVA dans leurs factures afin que le client à qui la livraison est effectuée au Nigeria puisse remettre la TVA à l’administration fiscale. La situation est similaire dans de nombreux autres pays africains.</p> <h3 _msthash="44240" _msttexthash="113620">Tanzanie</h3> <p _msthash="44241" _msttexthash="14037998">La loi tanzanienne sur la TVA a été mise à jour en 2015, précisant que les services numériques et électroniques fournis aux consommateurs sont soumis à la TVA. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote18sym" name="sdfootnote18anc"><sup _istranslated="1">18</sup></a></p> <h3 _msthash="44242" _msttexthash="91741">Ouganda</h3> <p _msthash="44243" _msttexthash="78950040">L’Ouganda a clarifié les exigences pour les fournisseurs étrangers de services numériques de prélever une TVA de 18% sur les ventes aux consommateurs locaux, et que les fournisseurs non résidents doivent s’enregistrer auprès de l’Autorité fiscale ougandaise. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote19sym" name="sdfootnote19anc"><sup _istranslated="1">19</sup></a></p> <p _msthash="44244" _msttexthash="70204459">Bien que plusieurs de ces pays aient mis à jour leur législation et que beaucoup aient explicitement déclaré que la TVA devrait être facturée sur la fourniture de services numériques par des fournisseurs étrangers, il semble que les sociétés de publicité en ligne n’aient pas reçu le mémo.</p> <h2 _msthash="44245" _msttexthash="878215">Annonceurs numériques en Afrique</h2> <p _msthash="44246" _msttexthash="88591074">Google, Microsoft et Facebook exercent tous leurs activités en Europe, au Moyen-Orient et en Afrique (EMEA) depuis l’Irlande. Bien qu’il soit classé comme une seule région à des fins administratives, le continent africain est traité très différemment de celui de l’Europe.</p> <p _msthash="44247" _msttexthash="67034084">Nous avons effectué un achat test de publicité Google au Royaume-Uni, en faisant de la publicité TaxWatch, et avons reçu une facture qui incluait la TVA. Cependant, selon le propre site Web de Google, il ne facture pas de TVA sur les achats effectués dans la plupart des régions d’Afrique.</p> <p _msthash="44248" _msttexthash="277955522">Toute TVA en aval perçue par Google en relation avec les livraisons aux clients britanniques pourrait être déduite des dépenses de TVA en amont de Google UK. En revanche, il n’existe pas une telle incitation à percevoir la TVA en aval dans les pays africains où Google n’a pas de coûts de TVA en amont. En l’absence de possibilité de compenser la TVA en amont, l’incitation bascule: les ventes hors TVA sont préférées parce que le coût inférieur pour le consommateur est susceptible d’augmenter les volumes de ventes.</p> <p _msthash="44249" _msttexthash="143821639">En dehors de l’Union européenne et de l’Afrique du Sud, les clients qui recherchent des informations sur la TVA sur le site Web de Google sont informés « Google ne peut pas facturer la TVA si votre adresse de facturation se trouve dans un pays qui ne fait pas partie de l’Union européenne ». <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote20sym" name="sdfootnote20anc"><sup _istranslated="1">20</sup></a> L’utilisation du terme « ne peut pas » est manifestement erronée, car la société facture la TVA sur les comptes sud-africains.</p> <p><font _msthash="44250" _mstmutation="1" _msttexthash="164075093">Au lieu de cela, les clients potentiels sont informés qu’ils devraient s’auto-évaluer quant à savoir s’ils doivent payer la TVA eux-mêmes. Il est probable que de nombreuses personnes ne s’auto-évaluent pas et que toute TVA qui doit être payée est perdue. Si ceux qui sont tenus de s’auto-évaluer ne le font pas, ils commettent eux-mêmes de l’évasion fiscale.</font><br/> <br/> <img alt="" src="./material-2023-07-12trans_files/Africa-VAT-1.png" style="height:361px; width:652px"/></p> <p _msthash="44251" _msttexthash="3388424">Google n’a pas répondu à nos demandes de commentaires.</p> <p _msthash="44252" _msttexthash="4614324">Facebook semble avoir une politique similaire. Présentant ce qui suit sur leur site Web:</p> <p _msthash="44253" _msttexthash="36630737">« Si votre pays ne figure pas dans la liste, cela signifie que nous n’avons pas d’informations fiscales pour ce pays. Veuillez contacter votre administration fiscale locale pour obtenir ces informations. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote21sym" name="sdfootnote21anc"><sup _istranslated="1">21</sup></a></p> <p _msthash="44254" _msttexthash="462459231">Le site expose ensuite la situation dans un certain nombre de pays où la TVA est ajoutée à la facture. Les pays répertoriés par Facebook comprennent l’Afrique du Sud, le Zimbabwe et le Cameroun où il est indiqué que la TVA sera ajoutée aux factures où le client se trouve dans ces pays. Pour le Zimbabwe et le Cameroun, il s’agit d’un ajout relativement récent, le site indiquant qu’il a commencé à ajouter la TVA dans ces pays à partir de la fin de 2020. Une facture publicitaire ghanéenne sur Facebook vue par TaxWatch ne montrait que le coût et un numéro d’immatriculation à la TVA irlandais – aucune TVA n’avait été ajoutée à la facture.</p> <p _msthash="44255" _msttexthash="30467489">Lorsqu’on leur a demandé pourquoi Facebook ne facturait pas de TVA sur les ventes publicitaires effectuées en dehors de l’UE, la réponse qui nous a été donnée était la suivante :</p> <p _msthash="44256" _msttexthash="461303687">Facebook est enregistré, facture et verse la TVA dans les pays en dehors de l’UE où la législation applicable a été mise en œuvre exigeant des fournisseurs étrangers qu’ils taxent la fourniture de services électroniques (services électroniques). Les réglementations fiscales varient d’un pays à l’autre. En général, les régimes de services électroniques s’appliquent à la fourniture de services aux consommateurs. La publicité est, en général, fournie à des fins commerciales. Par exemple, en Afrique du Sud, le régime de TVA sur les services électroniques s’est développé au fil des ans et il est désormais applicable à la fourniture de services électroniques aux entreprises et aux consommateurs. FB est enregistré, facture et verse la TVA applicable. « <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote22sym" name="sdfootnote22anc"><sup _istranslated="1">22</sup></a></p> <p _msthash="44257" _msttexthash="122598008">La déclaration de Facebook ne semble pas exacte. La loi ghanéenne sur la TVA stipule spécifiquement que les non-résidents qui fournissent des « services de télécommunication ou de commerce électronique » doivent s’enregistrer s’ils sont susceptibles de réaliser des ventes supérieures à 120 000 cedis ghanéens (20 900 dollars) par an. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote23sym" name="sdfootnote23anc"><sup _istranslated="1">23</sup></a> Or, les pages de Facebook sur la TVA ne mentionnent pas le Ghana.</p> <p _msthash="44258" _msttexthash="262337192">Avec une population de 30 millions d’habitants, nous soupçonnons que Google Ads dépasse probablement ce seuil bas. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote24sym" name="sdfootnote24anc"><sup _istranslated="1">24</sup></a> Nous avons interrogé Google sur la valeur de ses ventes publicitaires au Ghana, mais la société a refusé de commenter. Le site Web de Microsoft indique explicitement qu’il ne facture pas de TVA sur la publicité dans les pays africains (en dehors de l’Afrique du Sud) – indiquant qu’il n’est pas tenu de le faire. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote25sym" name="sdfootnote25anc"><sup _istranslated="1">25</sup></a></p> <p><img alt="" src="./material-2023-07-12trans_files/Africa-VAT-2.png" style="height:211px; width:659px"/><br/> <br/><font _msthash="44259" _mstmutation="1" _msttexthash="59008079"> Interrogé sur les conclusions de ce rapport, un porte-parole de Microsoft a déclaré : « Microsoft est entièrement conforme à toutes les lois et réglementations locales dans tous les pays dans lesquels nous opérons. Nous servons des clients dans des pays du monde entier et notre structure fiscale reflète cette empreinte mondiale. »</font></p> <p _msthash="44260" _msttexthash="29830983">Même sans présence physique, Microsoft opère dans tous les pays dans lesquels elle exerce ses activités. En tant que vendeur mondial de logiciels et de publicité, cela inclut les pays africains dans lesquels il est tenu de collecter la TVA.</p> <p _msthash="44261" _msttexthash="40062776">Toutes ces approches semblent aller à l’encontre de la loi dans de nombreux pays africains, qui stipule que les entreprises non résidentes doivent s’immatriculer à la TVA si elles vendent dans ces pays.</p> <p _msthash="44262" _msttexthash="147196517">La législation de nombreux pays africains indique clairement que les entreprises non résidentes sont tenues soit de s’enregistrer en tant que « vendeur de TVA » dans le pays d’accueil, soit de nommer un représentant local enregistré. C’est également ce qui ressort des séances d’information sur la fiscalité préparées par les grands cabinets comptables de la région.</p> <h2 _msthash="44263" _msttexthash="95381">Impacts</h2> <p _msthash="44264" _msttexthash="117156663">Il n’entre pas dans le cadre de cette étude de déterminer l’impact de la non-conformité sur le continent dans son ensemble. Cela nécessiterait un travail considérable de calcul et nécessiterait une connaissance détaillée des ventes publicitaires dans chaque pays. Cela serait également compliqué par le fait que de nombreuses entreprises qui achètent de la publicité seraient largement en mesure de récupérer la TVA payée sur les ventes publicitaires.</p> <p _msthash="44265" _msttexthash="30270656">Toutefois, il existe d’importants consommateurs de publicité qui ne fournissent pas de services soumis à la TVA et qui seraient donc assujettis à la TVA sur leurs achats de publicité. Cela inclut les partis politiques et les ONG.</p> <p _msthash="44266" _msttexthash="8996897">En outre, les commissions perçues sur les places de marché en ligne (par exemple le Google Play Store) seraient soumises à la TVA.</p> <p _msthash="44267" _msttexthash="249656264">En Afrique du Sud, Prenesh Ramphal de l’Administration fiscale sud-africaine (SARS) a déclaré qu’entre 2014 et 2019, les nouvelles réglementations mises en œuvre dans ce pays ont permis de collecter plus de 600 millions de rands (43 millions de dollars) par an, soit environ 3 milliards de rands (215 millions de dollars) au cours de ses cinq premières années. <a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote26sym" name="sdfootnote26anc"><sup _istranslated="1">26</sup></a> Avec l’ajout de 2019 au règlement qui élargit le filet pour inclure tous les services électroniques, SARS peut s’attendre à percevoir des montants de TVA encore plus importants dans les années à venir.</p> <p _msthash="44268" _msttexthash="103574458">La législation sur la TVA stipule clairement que les vendeurs non-résidents doivent percevoir la TVA pour le compte des autorités fiscales locales. Nous pensons que les autorités fiscales du continent devraient examiner de près si les géants du numérique ont contracté des obligations de TVA substantielles dans leurs juridictions qui n’ont pas encore été payées.</p> <p> </p> <p _msthash="44269" _msttexthash="192880623"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote1anc" name="sdfootnote1sym">1</a>La TVA est perçue de manière fractionnée, par le biais d’un système de paiements partiels par lequel les assujettis déduisent de la TVA qu’ils ont perçue le montant de la taxe qu’ils ont payée à d’autres assujettis sur les achats effectués dans le cadre de leurs activités professionnelles. C’est une taxe à la consommation parce qu’elle est supportée en dernier ressort par le consommateur final.</p> <p _msthash="44270" _msttexthash="11248939"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote2anc" name="sdfootnote2sym">deux</a>OCDE, Statistiques des recettes publiques en Afrique 2, <a _istranslated="1" href="https://www.oecd.org/tax/tax-policy/brochure-revenue-statistics-africa.pdf">https://www.oecd.org/tax/tax-policy/brochure-revenue-statistics-africa.pdf</a></p> <p _msthash="44271" _msttexthash="9100663"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote3anc" name="sdfootnote3sym">3</a>Règlement des services électroniques, <em _istranslated="1">Groupe de suivi parlementaire</em>, 04 février 2014,<u _istranslated="1"> <a _istranslated="1" href="https://pmg.org.za/call-for-comment/162/">https://pmg.org.za/call-for-comment/162/</a></u></p> <p _msthash="44272" _msttexthash="8670129"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote4anc" name="sdfootnote4sym">4</a>Regulators widen definition of 'electronic services'<em _istranslated="1">, IT Web</em>, 07 juin 2019, <u _istranslated="1"><a _istranslated="1" href="https://www.itweb.co.za/content/mQwkoq6KbYmv3r9A">https://www.itweb.co.za/content/mQwkoq6KbYmv3r9A</a></u></p> <p _msthash="44273" _msttexthash="10278710"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote5anc" name="sdfootnote5sym">5</a>Prepare for tax in digital economy, <em _istranslated="1">Mail &amp; Guardian</em>, 24 mai 2019,<u _istranslated="1"><a _istranslated="1" href="https://mg.co.za/article/2019-05-24-00-prepare-for-tax-in-digital-economy"> https://mg.co.za/article/2019-05-24-00-prepare-for-tax-in-digital-economy</a></u></p> <p _msthash="44274" _msttexthash="12644229"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote6anc" name="sdfootnote6sym">6</a>Principes directeurs internationaux pour la TVA/TPS, <em _istranslated="1">OCDE,</em> 12 avril 2017, <u _istranslated="1"><a _istranslated="1" href="https://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm">https://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm</a></u></p> <p _msthash="44275" _msttexthash="31134363"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote7anc" name="sdfootnote7sym">7</a>Le mois dernier, plus d’un demi-milliard d’Africains ont accédé à Internet, <em _istranslated="1">Council on Foreign Relations</em>, 25 juillet 2019, <a _istranslated="1" href="https://www.cfr.org/blog/last-month-over-half-billion-africans-accessed-internet">https://www.cfr.org/blog/last-month-over-half-billion-africans-accessed-internet</a></p> <p _msthash="44276" _msttexthash="1687920"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote8anc" name="sdfootnote8sym">8</a>Courriel de Facebook envoyé à TaxWatch 19 août 2020</p> <p _msthash="44277" _msttexthash="17729478"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote9anc" name="sdfootnote9sym">9</a>L’Algérie percevra la TVA sur les services numériques, <em _istranslated="1">Global VAT Compliance</em>, 20 mars 2020, <u _istranslated="1"><a _istranslated="1" href="https://www.globalvatcompliance.com/algeria-will-levy-vat-on-digital-services/">https://www.globalvatcompliance.com/algeria-will-levy-vat-on-digital-services/</a></u></p> <p _msthash="44278" _msttexthash="8906378"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote10anc" name="sdfootnote10sym">10</a>L’Algérie promulgue la loi de finances 2020, <em _istranslated="1">EY,</em> <u _istranslated="1"><a _istranslated="1" href="https://taxnews.ey.com/news/2020-0159-algeria-enacts-2020-finance-act#:~:text=Sales%20operations%20carried%20out%20by,VAT%20rate%20set%20at%200%25.">https://taxnews.ey.com/news/2020-0159-algeria-enacts-2020-finance-act</a></u></p> <p _msthash="44279" _msttexthash="23921482"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote11anc" name="sdfootnote11sym">11</a>Introduction du système de TVA angolais, remplaçant l’ancienne taxe à la consommation, <em _istranslated="1">Taxamo</em>, 20 janvier 2020, <u _istranslated="1"><a _istranslated="1" href="https://blog.taxamo.com/insights/angola-vat-system-introduction">https://blog.taxamo.com/insights/angola-vat-system-introduction</a></u></p> <p _msthash="44280" _msttexthash="62741146"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote12anc" name="sdfootnote12sym">12</a>L’article 149c de la loi de finances 2020 stipule que « la TVA due sur les commissions perçues sur les ventes au Cameroun par le biais des plateformes de commerce électronique sera déclarée et versée au Trésor par les opérateurs de ces plateformes », <u _istranslated="1"><a _istranslated="1" href="https://www.prc.cm/en/multimedia/documents/8033-law-2019-023-of-24-dec-2019-of-2020-financial-year">https://www.prc.cm/en/multimedia/documents/8033-law-2019-023-of-24-dec-2019-of-2020-financial-year</a></u></p> <p _msthash="44281" _msttexthash="22076067"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote13anc" name="sdfootnote13sym">13</a>Ghana TVA sur les fournisseurs de services numériques B2C étrangers, <em _istranslated="1">Avara</em>, 22 novembre 2015, <u _istranslated="1"><a _istranslated="1" href="https://www.avalara.com/vatlive/en/vat-news/ghana-vat-on-foreign-b2c-digital-service-providers.html">https://www.avalara.com/vatlive/en/vat-news/ghana-vat-on-foreign-b2c-digital-service-providers.html</a></u></p> <p _msthash="44282" _msttexthash="22503806"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote14anc" name="sdfootnote14sym">14</a>L’Autorité fiscale du Kenya commencera à taxer les applications génératrices de revenus, <em _istranslated="1">Techpoint Africa</em>, 15 août 2019, <u _istranslated="1"><a _istranslated="1" href="https://techpoint.africa/2019/08/15/kenyan-revenue-authority-taxing-apps/">https://techpoint.africa/2019/08/15/kenyan-revenue-authority-taxing-apps/</a></u></p> <p _msthash="44283" _msttexthash="16629392"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote15anc" name="sdfootnote15sym">15</a>Le Malawi réimpose la TVA sur les services Internet, <em _istranslated="1">Avalara</em>, 29 juillet 2013, <u _istranslated="1"><a _istranslated="1" href="https://www.avalara.com/vatlive/en/vat-news/malawi-re-imposes-internet-services-vat.html">https://www.avalara.com/vatlive/en/vat-news/malawi-re-imposes-internet-services-vat.html</a></u></p> <p _msthash="44284" _msttexthash="10699871"><a _istranslated="1" href="https://www.taxwatchuk.org/africa_vat/#sdfootnote16anc" name="sdfootnote16sym">16</a>Namibie – Guide des impôts indirects, <em _istranslated="1">KPMG,</em> <u _istranslated="1"><a _istranslated="1" href="https:/ <h1>Digital Giants and VAT in Africa</h1> <p><img alt="" src="https://i0.wp.com/www.taxwatchuk.org/wp-content/uploads/2021/01/sincerely-media-2hWFCRpQe_4-unsplash-scaled.jpg?fit=529%2C353&amp;ssl=1" style="height:353px; width:529px" /></p> <p>This report is available as a&nbsp;<a href="http://www.taxwatchuk.org/wp-content/uploads/2021/07/TaxWatch-African-VAT-and-Digital-Advertising.pdf">PDF here</a>.</p> <h2>Summary</h2> <p>Multi-national tech giants such as Facebook, Google, and Microsoft (operating out of their Irish subsidiaries) are failing to collect VAT on sales they make in Africa &ndash; even in countries where they have local offices. This appears to be in contravention of local VAT laws requiring non-resident companies to register for VAT, and could be leading to large sums of tax going uncollected.</p> <h2>VAT and Digital Services</h2> <p>Value Added Tax (VAT), known as a goods and services tax (GST) in many jurisdictions, is designed to be a broad based tax on the final consumption of goods and services.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote1sym" name="sdfootnote1anc">¹</a>&nbsp;As such it is a major source of revenues for governments around the world. In&nbsp;Africa VAT accounts for on average around 30% of government revenues.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote2sym" name="sdfootnote2anc">²</a></p> <p>VAT is a destination based tax, where the tax rate is based on the location of the consumer. The tax is usually collected by the seller, and is often applied to the sales price. Businesses can claim back the VAT that has been added to goods and services they have bought if they are used in the making of other supplies that are subject to VAT.</p> <p>For example, a business selling cars adds VAT to the price of the cars it sells. It also buys advertising from a third party to encourage people to buy its cars. While the supply of advertising services to the car seller would be subject to VAT, the advertising firm would be able to offset that&nbsp;&ldquo;output VAT&rdquo; against its own &ldquo;input VAT&rdquo; costs, such as billboard hire.</p> <p>When the car seller calculates the VAT they need to send to the tax authority, it is able to deduct the VAT it has paid on the purchase of the adverts. The effect of this is that VAT is assessed on the value added on each part of the production process but ultimately borne by the final consumer and collected by the final seller of the goods.</p> <p>For similar reasons VAT is not charged on exports by a country exporting goods and services, but is charged on imports of goods.</p> <h2>VAT and the digital economy</h2> <p>VAT has been a particular problem for tax administrations when applied to digital services.</p> <p>Goods imported into a country cross physical borders where checks can be carried out and taxes levied. Digital services provided remotely are not subject to border checks. This can make it very difficult for tax authorities to enforce VAT charges on digital services provided from abroad.</p> <p>This is an issue that tax authorities and the OECD have been aware about for some time. In 2013 South Africa announced it would be one of the first countries in the world to introduce specific rules on VAT on digital companies.</p> <p>The National Treasury stated at the time:</p> <p>&ldquo;The current application of VAT on imports does not lend itself to the effective enforcement on imported services or e-commerce where no border posts (or parcel delivery agents like the Post Office) can perform the function as collecting agents, as is the case with physical goods&rdquo;.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote3sym" name="sdfootnote3anc">³</a></p> <p>After initial regulations were introduced in 2014, which only&nbsp;applied to&nbsp;a limited amount of electronic services, further legislation came into effect on 01 April 2019, widening the definition of electronic services to include any &ldquo;electronic services&rdquo; supplied by an electronic agent, electronic communication or the Internet.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote4sym" name="sdfootnote4anc">⁴</a><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote5sym" name="sdfootnote5anc">⁵</a>&nbsp;This widening of the net encompasses anything from software to advertising services.</p> <p>In 2012 the OECD set up the Global Forum on VAT. This resulted in the publication of a set of guidelines for VAT in 2016.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote6sym" name="sdfootnote6anc">⁶</a>&nbsp;Following the BEPS process, the OECD recommended that countries adopt the guidelines to assist with combating tax avoidance in the digital sector in September 2016. These guidelines included the destination principle, which obliges non-resident sellers to pay VAT in the country that they sell their goods. This often requires sellers from overseas to register for VAT or to appoint a local agent to be responsible for their VAT payments.</p> <p>In 2019 it was reported that there were over half a billion monthly internet users in Africa, more than in Latin America, North America, or the Middle East.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote7sym" name="sdfootnote7anc">⁷</a>&nbsp;As internet penetration in Africa grows, so to will the scale of the problem.</p> <h2>Do laws need updating?</h2> <p>The position of some companies is that without new legislation, there is no obligation to collect or pay VAT.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote8sym" name="sdfootnote8anc">⁸</a>&nbsp;Our research shows that the issue is with compliance and enforcement, not with the law itself. Legislation doesn&rsquo;t need to be updated in order to require foreign digital advertisers to collect tax.</p> <p>We found that the major suppliers of digital advertising services are not applying the law with regard to VAT in Africa, irrespective of whether or not legislation has been updated.</p> <p>Looking at VAT legislation in many African countries, it is clear that non-resident companies are required to either register as a VAT vendor in the host country, or, to appoint a registered local representative.</p> <p>Below we have highlighted a select few African countries where the standard message from digital advertising companies is that it is for the customer to self-assess, whether they should be paying VAT.</p> <h3>Algeria</h3> <p>Algeria introduced new VAT rules on foreign suppliers in January 2020,<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote9sym" name="sdfootnote9anc">⁹</a>&nbsp;which confirms that operations carried out over the internet are subject to VAT, and that there is no VAT liability threshold.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote10sym" name="sdfootnote10anc">¹⁰</a></p> <h3>Angola</h3> <p>Angola introduced new VAT rules in October 2019, with a January 2020 Administrative Ruling stating that digital service suppliers are required to register with the Angolan Tax Authority, appoint a representative in country, to collect and pay VAT in Angola.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote11sym" name="sdfootnote11anc">¹¹</a></p> <h3>Cameroon</h3> <p>Cameroon changed its VAT rules for foreign suppliers of e-commerce in December 2019, with suppliers now having to register with the country&rsquo;s tax authority in order to meet their obligations.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote12sym" name="sdfootnote12anc">¹²</a></p> <p>Since&nbsp;October&nbsp;2020, Facebook has begun adding VAT to&nbsp;Cameroonian&nbsp;invoices. Microsoft and Google have not followed suit.</p> <h3>Ghana</h3> <p>With a threshold of GH&cent;200,000 (approximately &pound;25,000), VAT applies to the supply of telecom, broadcast, data and electronic services to consumers.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote13sym" name="sdfootnote13anc">¹³</a></p> <h3>Kenya</h3> <p>The Kenyan Revenue Authority has announced its intention to crack down on VAT dodging by tech companies, saying that it would work with the Communications Authority of Kenya to get information on which companies are selling into the country.</p> <p>The KRA deputy commissioner for corporate policy, Maurice Oray, said:</p> <p>&ldquo;If you are a resident here, you are supposed to pay the taxes the normal way. If you are not a resident but you have an app that&rsquo;s being used here, your tax representative (a requirement under Section 16 of Tax Procedures Act) must pay your VAT and income tax.&rdquo;<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote14sym" name="sdfootnote14anc">¹⁴</a></p> <p>Since April 2021, Facebook has begun adding VAT to Kenyan invoices. Microsoft and Google have not followed suit.</p> <h3>Malawi</h3> <p>Though it wasn&rsquo;t always the case, Malawi reintroduced VAT on internet service from July 2013.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote15sym" name="sdfootnote15anc">¹⁵</a>&nbsp;Malawi has a VAT threshold of MWK 10m (approximately &pound;9,500).</p> <h3>Namibia</h3> <p>With a VAT threshold of NAD 500,000 (approximately &pound;24,5000), there are no special rules for the taxation of the digital economy in Namibia.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote16sym" name="sdfootnote16anc">¹⁶</a></p> <h3>Nigeria</h3> <p>Section 10 of Nigeria&rsquo;s Value Added Tax Act 1993 No.102, states:</p> <p>&ldquo;(1) For the purpose of this Act, a non-resident company that carries on business in Nigeria shall register for the tax with the Board, using the address of the person with whom it has a subsisting contract, as its address for purposes of correspondence relating to the tax.</p> <p>(2) A non-resident company shall include the tax in its invoice and the person to whom the goods or services are supplied in Nigeria shall remit the tax in the currency of the transaction.&rdquo;<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote17sym" name="sdfootnote17anc">¹⁷</a></p> <p>It appears companies such as Google, Facebook, and Microsoft are required to include VAT in their invoices so that the customer to whom the supply is made in Nigeria can remit the VAT to the tax authority. There is a similar situation in many other African countries.</p> <h3>Tanzania</h3> <p>The Tanzanian VAT Act was updated in 2015, clarifying that digital and electronic services provided to consumers are subject to VAT.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote18sym" name="sdfootnote18anc">¹⁸</a></p> <h3>Uganda</h3> <p>Uganda has clarified the requirements for foreign providers of digital services to levy 18% VAT on sales to local consumers, and that non-resident providers must register with the Ugandan Revenue Authority.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote19sym" name="sdfootnote19anc">¹⁹</a></p> <p>Despite several of these countries updating their legislation, and many saying explicitly that VAT should be charged on the supply of digital services by foreign suppliers, it appears that the online advertising companies didn&rsquo;t get the memo.</p> <h2>Digital advertisers in Africa</h2> <p>Google, Microsoft and Facebook all run their Europe, Middle East, and Africa (EMEA) operations out of Ireland. Despite being classed as one region for administrative purposes, the continent of Africa is treated very differently to that of Europe.</p> <p>We made a test purchase of Google advertising in the UK, advertising TaxWatch, and received an invoice which did include VAT. However, according to Google&rsquo;s own website it does not charge VAT on purchases made in most parts of Africa.</p> <p>Any output VAT Google collects in relation to supplies to UK customers could be offset against Google UK&rsquo;s input VAT expenses. By contrast, there is no such incentive to collect output VAT in those African countries where Google does not have input VAT costs. Absent the opportunity to offset input VAT, the incentive flips: VAT-free sales are preferred because the lower cost to the consumer is likely to boost sales volumes.</p> <p>Outside of the European Union, and South Africa, customers seeking information on VAT on the Google website are told &ldquo;Google can&rsquo;t charge VAT if your billing address is in a country that&rsquo;s not part of the European Union&rdquo;.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote20sym" name="sdfootnote20anc">²⁰</a>&nbsp;The use of the word &lsquo;can&rsquo;t&rsquo; is clearly incorrect, because the company does charge VAT on South African accounts.</p> <p>Instead, potential customers are told that they should self assess as to whether they should pay the VAT themselves. It is likely that many people do not self-assess, and any VAT that is required to be paid is lost. If those that are required to self-assess do not, then they themselves are committing tax evasion.<br /> <br /> <img alt="" src="https://i0.wp.com/www.taxwatchuk.org/wp-content/uploads/2021/04/Africa-VAT-1.png?resize=652%2C361" style="height:361px; width:652px" /></p> <p>Google did not respond to our requests for comment.</p> <p>Facebook appears to have a similar policy. Setting out the following on their website:</p> <p>&ldquo;If your country isn&rsquo;t listed, that means we don&rsquo;t have tax information for that country. Please contact your local tax authority for this information.&rdquo;<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote21sym" name="sdfootnote21anc">²¹</a></p> <p>The site then sets out the position in a number of countries where VAT is added to the bill. The countries listed by Facebook include South Africa, Zimbabwe, and Cameroon where it is stated that VAT will be added to invoices where the customer is located in those countries. For Zimbabwe and Cameroon, this is a relatively recent addition with the site stating that it started to add VAT in those countries from late 2020. A Ghanaian Facebook advertising invoice seen by TaxWatch showed only the cost and an Irish VAT registration number &ndash; no VAT had been added to the bill.</p> <p>When asked why Facebook doesn&rsquo;t charge VAT on advertising sales made outside of the EU, the response we were given was:</p> <p>&ldquo;Facebook is registered, charging and remitting VAT in countries outside of the EU where applicable legislation has been implemented requiring foreign providers to tax the supply of electronic services (e-services). Tax regulations vary country by country. In general the e-services regimes apply to the supply of services to consumers. Advertising is, in general, supplied for business purposes. For example, in South Africa, the e-service VAT regime developed over the years and it is now applicable to the supply of e-services to both businesses and consumers. FB is registered, charges and remits applicable VAT. &ldquo;<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote22sym" name="sdfootnote22anc">²²</a></p> <p>Facebook&rsquo;s statement does not appear to be accurate. Ghana&rsquo;s VAT Act specifically says that non-residents who provide &ldquo;telecommunication services or electronic commerce&rdquo; must register if they are likely to make sales exceeding 120,000 Ghana Cedis ($20,900) per year.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote23sym" name="sdfootnote23anc">²³</a>&nbsp;However, Facebook&rsquo;s pages on VAT do not mention Ghana.</p> <p>With a population of 30 million, we suspect that Google Ads likely exceeds this low threshold.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote24sym" name="sdfootnote24anc">²⁴</a>&nbsp;We questioned Google as to the value of their advertising sales in Ghana, but the company refused to&nbsp;comment.&nbsp;Microsoft&rsquo;s website states explicitly that it does not charge VAT on advertising in African countries (outside of South Africa) &ndash; stating that it is not required to do so.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote25sym" name="sdfootnote25anc">²⁵</a></p> <p><img alt="" src="https://i0.wp.com/www.taxwatchuk.org/wp-content/uploads/2021/04/Africa-VAT-2.png?resize=659%2C211" style="height:211px; width:659px" /><br /> <br /> When questioned on the findings of this report, a Microsoft spokesperson stated &ldquo;Microsoft is fully compliant with all Local laws and regulations in every country in which we operate. We serve customers in countries all over the world and our tax structure reflects that global footprint.&rdquo;</p> <p>Even without a physical presence, Microsoft operates in every country in which it does business. As a global seller of software and advertising, that includes African countries in which it is required to collect VAT.</p> <p>All of these approaches appear to run counter to the law in many African countries, which states that non-resident companies should register for VAT if they are selling into those countries.</p> <p>Legislation in many African countries is clear that non-resident companies are required to either register as a&nbsp;&ldquo;VAT vendor&rdquo;&nbsp;in the host country or to appoint a registered local representative. This is also stated in tax briefings prepared by large accountancy firms for the region.</p> <h2>Impacts</h2> <p>It is beyond the scope of this study to determine the impact of non-compliance on the continent as a whole. This would require substantial work to calculate and necessitate detailed knowledge of advertising sales in each country.&nbsp;It would also be complicated by the fact that many businesses that purchase advertising would largely be able to reclaim the VAT paid&nbsp;on advertising sales.</p> <p>However, there are important consumers of advertising who do not provide services which are subject to VAT and therefore would be subject to VAT on their purchases of advertising. This includes political parties and NGOs.</p> <p>In addition, commissions earned on online marketplaces (for example the Google Play Store) would be subject to VAT.</p> <p>In South Africa, Prenesh Ramphal of the South African Revenue Service (SARS) has stated that between 2014 and 2019, the new regulations implemented there collected in excess of R600 million ($43 million) a year &ndash; around R3 billion ($215 million) in its first five years.<a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote26sym" name="sdfootnote26anc">²⁶</a>&nbsp;With the 2019 addition to the regulation casting the net further to include all electronic services, SARS can expect to collect even larger amounts of VAT in future years.</p> <p>VAT legislation is clear that non-resident sellers should be collecting VAT on behalf of the local tax authorities.&nbsp;We believe that tax authorities on the continent should take a close look at whether the digital giants have incurred substantial VAT liabilities in their jurisdictions which have yet to be paid.</p> <p>&nbsp;</p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote1anc" name="sdfootnote1sym">1</a>VAT is collected fractionally, via a system of partial payments whereby taxable persons deduct from the VAT they have collected the amount of tax they have paid to other taxable persons on purchases for their business activities. It is a consumption tax because it is borne ultimately by the final consumer.</p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote2anc" name="sdfootnote2sym">2</a>OECD, Revenue Statistics in Africa 2020,&nbsp;<a href="https://www.oecd.org/tax/tax-policy/brochure-revenue-statistics-africa.pdf">https://www.oecd.org/tax/tax-policy/brochure-revenue-statistics-africa.pdf</a></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote3anc" name="sdfootnote3sym">3</a>Electronic Services Regulations,&nbsp;<em>Parliamentary Monitoring Group,&nbsp;</em>04 February 2014,<u>&nbsp;<a href="https://pmg.org.za/call-for-comment/162/">https://pmg.org.za/call-for-comment/162/</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote4anc" name="sdfootnote4sym">4</a>Regulators widen definition of &lsquo;electronic services&rsquo;,&nbsp;<em>IT Web,</em>&nbsp;07 June 2019,&nbsp;<u><a href="https://www.itweb.co.za/content/mQwkoq6KbYmv3r9A">https://www.itweb.co.za/content/mQwkoq6KbYmv3r9A</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote5anc" name="sdfootnote5sym">5</a>Prepare for tax in digital economy,&nbsp;<em>Mail &amp; Guardian,&nbsp;</em>24 May 2019,<u><a href="https://mg.co.za/article/2019-05-24-00-prepare-for-tax-in-digital-economy">&nbsp;https://mg.co.za/article/2019-05-24-00-prepare-for-tax-in-digital-economy</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote6anc" name="sdfootnote6sym">6</a>International VAT/GST Guidelines,&nbsp;<em>OECD</em>, 12 April 2017,&nbsp;<u><a href="https://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm">https://www.oecd.org/ctp/international-vat-gst-guidelines-9789264271401-en.htm</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote7anc" name="sdfootnote7sym">7</a>Last Month, Over Half-a-Billion Africans Accessed the Internet,&nbsp;<em>Council on Foreign Relations</em>, 25 July 2019,&nbsp;<a href="https://www.cfr.org/blog/last-month-over-half-billion-africans-accessed-internet">https://www.cfr.org/blog/last-month-over-half-billion-africans-accessed-internet</a></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote8anc" name="sdfootnote8sym">8</a>Email from Facebook sent to TaxWatch 19 August 2020</p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote9anc" name="sdfootnote9sym">9</a>Algeria will levy VAT on Digital Services,&nbsp;<em>Global VAT Compliance,&nbsp;</em>20 March 2020,&nbsp;<u><a href="https://www.globalvatcompliance.com/algeria-will-levy-vat-on-digital-services/">https://www.globalvatcompliance.com/algeria-will-levy-vat-on-digital-services/</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote10anc" name="sdfootnote10sym">10</a>Algeria enacts 2020 Finance Act,&nbsp;<em>EY</em>,&nbsp;<u><a href="https://taxnews.ey.com/news/2020-0159-algeria-enacts-2020-finance-act#:~:text=Sales%20operations%20carried%20out%20by,VAT%20rate%20set%20at%200%25.">https://taxnews.ey.com/news/2020-0159-algeria-enacts-2020-finance-act</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote11anc" name="sdfootnote11sym">11</a>Angola VAT system introduced, replacing old consumption tax,&nbsp;<em>Taxamo</em>, 20 January 2020,&nbsp;<u><a href="https://blog.taxamo.com/insights/angola-vat-system-introduction">https://blog.taxamo.com/insights/angola-vat-system-introduction</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote12anc" name="sdfootnote12sym">12</a>Section 149c of the 2020 Finance Law, it states &ldquo;The VAT due on commissions received on sales in Cameroon through e-commerce platforms shall be declared and paid into the Treasury by the operators of these platforms&rdquo;,&nbsp;<u><a href="https://www.prc.cm/en/multimedia/documents/8033-law-2019-023-of-24-dec-2019-of-2020-financial-year">https://www.prc.cm/en/multimedia/documents/8033-law-2019-023-of-24-dec-2019-of-2020-financial-year</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote13anc" name="sdfootnote13sym">13</a>Ghana VAT on foreign B2C digital service providers,&nbsp;<em>Avara</em>, 22 November 2015,&nbsp;<u><a href="https://www.avalara.com/vatlive/en/vat-news/ghana-vat-on-foreign-b2c-digital-service-providers.html">https://www.avalara.com/vatlive/en/vat-news/ghana-vat-on-foreign-b2c-digital-service-providers.html</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote14anc" name="sdfootnote14sym">14</a>Kenyan Revenue Authority to commence taxing income-generating apps,&nbsp;<em>Techpoint Africa,&nbsp;</em>15 August 2019,&nbsp;<u><a href="https://techpoint.africa/2019/08/15/kenyan-revenue-authority-taxing-apps/">https://techpoint.africa/2019/08/15/kenyan-revenue-authority-taxing-apps/</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote15anc" name="sdfootnote15sym">15</a>Malawi re-imposes internet services VAT,&nbsp;<em>Avalara</em>, 29 July 2013,&nbsp;<u><a href="https://www.avalara.com/vatlive/en/vat-news/malawi-re-imposes-internet-services-vat.html">https://www.avalara.com/vatlive/en/vat-news/malawi-re-imposes-internet-services-vat.html</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote16anc" name="sdfootnote16sym">16</a>Namibia &ndash; Indirect Tax Guide,&nbsp;<em>KPMG</em>,&nbsp;<u><a href="https://home.kpmg/xx/en/home/insights/2019/02/namibia-indirect-tax-guide.html">https://home.kpmg/xx/en/home/insights/2019/02/namibia-indirect-tax-guide.html</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote17anc" name="sdfootnote17sym">17</a>Nigeria Value Added Tax Act 1993,&nbsp;<u><a href="https://www.firs.gov.ng/sites/Authoring/contentLibrary/035860b3-9ecf-400f-8d03-4335e4be5d19Value%20Added%20Tax%20(VAT).pdf">https://www.firs.gov.ng/sites/Authoring/contentLibrary/035860b3-9ecf-400f-8d03-4335e4be5d19Value%20Added%20Tax%20(VAT).pdf</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote18anc" name="sdfootnote18sym">18</a>Tanzania VAT changes,&nbsp;<em>Avalara</em>, 02 July 2015,&nbsp;<u><a href="https://www.avalara.com/vatlive/en/vat-news/tanzania-vat-changes.html">https://www.avalara.com/vatlive/en/vat-news/tanzania-vat-changes.html</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote19anc" name="sdfootnote19sym">19</a>Uganda VAT on foreign e-services,&nbsp;<em>Avalara</em>, 27 October 2019,&nbsp;<u><a href="https://www.avalara.com/vatlive/en/vat-news/uganda-vat-on-foreign-e-services.html#:~:text=Uganda%20has%20clarified%20the%20requirements,online%20clubs%3B%20and%20dating%20websites.">https://www.avalara.com/vatlive/en/vat-news/uganda-vat-on-foreign-e-services.html#:~:text=Uganda%20has%20clarified%20the%20requirements,online%20clubs%3B%20and%20dating%20websites.</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote20anc" name="sdfootnote20sym">20</a>Taxes in your country,&nbsp;<em>Google Support</em>,&nbsp;<u><a href="https://support.google.com/google-ads/answer/2375370?hl=en-GB">https://support.google.com/google-ads/answer/2375370?hl=en-GB</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote21anc" name="sdfootnote21sym">21</a>Will I be charged tax on my purchases of Facebook ads?,&nbsp;<em>Facebook</em>, 16 July 2020,&nbsp;<u><a href="https://www.facebook.com/business/help/133076073434794">https://www.facebook.com/business/help/133076073434794</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote22anc" name="sdfootnote22sym">22</a>Email sent to TaxWatch 19 August 2020</p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote23anc" name="sdfootnote23sym">23</a>Section 6 of Value Added Tax Act 2013,&nbsp;<u><a href="https://gra.gov.gh/wp-content/uploads/2018/11/vat_act_870.pdf">https://gra.gov.gh/wp-content/uploads/2018/11/vat_act_870.pdf</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote24anc" name="sdfootnote24sym">24</a>Alphabet Inc. 10-k for fiscal year ended December 31 2018, reveals that the revenue for Google Ads in the Europe, Middle East and Africa (EMEA) region was $44.5bn in 2018. This&nbsp;means&nbsp;that Google would only have to generate 0.000047% of its EMEA revenue from Ghana in order to cross the threshold requiring the company to register for VAT.</p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote25anc" name="sdfootnote25sym">25</a>Tax or VAT information,&nbsp;<em>Microsoft Ads</em>,&nbsp;<u><a href="https://help.ads.microsoft.com/apex/index/3/en/52032">https://help.ads.microsoft.com/apex/index/3/en/52032</a></u></p> <p><a href="https://www.taxwatchuk.org/africa_vat/#sdfootnote26anc" name="sdfootnote26sym">26</a>New VAT rules lead global tax reform,&nbsp;<em>Mail &amp; Guardian</em>, 26 April 2019,&nbsp;<u>&nbsp;<a href="https://mg.co.za/article/2019-04-26-00-new-vat-rules-lead-global-tax-reform">https://mg.co.za/article/2019-04-26-00-new-vat-rules-lead-global-tax-reform</a></u></p> None Digital services, Tax Watch, Facebook, Google, Microsoft, Africa, VAT, the digital economy, reform VAT, update VAT for digital economy, third party collecting tax, withholding tax, tax compliance, tax gap, low compliance, regulations, https://www.taxwatchuk.org/africa_vat/

digital taxation indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication high language proficiency None all <h1 _msthash="44142" _msttexthash="13392223">Effets de l’offre transfrontière sur le respect de la TVA dans l’économie numérique africaine</h1> <p _msthash="44143" _msttexthash="3118401">Communication ATAF • Avr 04, 2022</p> <h3 _msthash="44144" _msttexthash="60970741">L’ATAF aide les juridictions africaines à améliorer la mobilisation des recettes en partageant les meilleures pratiques sur l’administration efficace de la TVA pour la fourniture transfrontalière dans l’économie numérique.</h3> <p><img id="1129580552" src="./material-2023-07-12trans_files/WhatsApp+Image+2022-03-25+at+4.28.43+PM+(1)-1920w.jpeg" style="height:720px; width:1280px"/></p> <p _msthash="44145" _msttexthash="307123596">PRETORIA – Le développement et la croissance du commerce électronique dans l’économie mondialisée ont amélioré la capacité des entreprises à s’adapter à la masse. Cela signifie que les entreprises sont en mesure d’effectuer des fournitures dans plusieurs juridictions sans avoir besoin d’une <a _istranslated="1" href="https://www.ataftax.org/a-new-era-of-international-taxation-rules-what-does-this-mean-for-africa" type="url">présence physique</a>. Cela a permis aux entités à l’intérieur et à l’extérieur de l’Afrique d’avoir accès aux marchés sur le continent et au-delà.</p> <p> </p> <p _msthash="44146" _msttexthash="1177746557">Une étude récente du <a _istranslated="1" href="https://www.ataftax.org/" type="url">Forum africain de l’administration fiscale (ATAF</a>) a révélé que si le commerce électronique présente une opportunité économique pour le continent, ses implications en matière de taxe sur la valeur ajoutée (TVA) doivent être soigneusement évaluées étant donné que la possibilité de ne pas posséder de stocks / actifs ou d’avoir un lien physique entraîne une visibilité faible ou nulle sur les transactions de commerce électronique par les administrations fiscales. Ainsi, la TVA étant une taxe à la consommation prélevée sur la fourniture de biens et de services, elle sera fortement affectée par la dynamique du commerce électronique. L’essor des services numériques importés a conduit les administrations fiscales à accorder une plus grande attention à l’administration de la TVA sur les services importés, en particulier les services numériques. En outre, en tant qu’importateurs nets ou consommateurs de services numériques, la mise en œuvre d’un régime de conformité efficace offre aux pays africains l’occasion d’améliorer la mobilisation des recettes dans un monde en évolution numérique.</p> <p> </p> <p _msthash="44147" _msttexthash="135812183">Pour aider les juridictions africaines à saisir les opportunités et à relever les défis, l’ATAF a publié un document technique pour les aider à mettre en œuvre les Directives internationales sur <a _istranslated="1" href="https://www.ataftax.org/itr-global-tax-50-2021-22-logan-wort" type="url">la TVA promulguées par l’OCDE.</a> La directive internationale sur la TVA prévoit un ensemble d’options politiques et administratives fondées sur le principe de destination et la neutralité de la TVA. </p> <p> </p> <p _msthash="44148" _msttexthash="435362811"><a _istranslated="1" href="https://events.ataftax.org/index.php?page=documents&amp;func=view&amp;document_id=98" type="url">L’objectif du document technique de l’ATAF</a> et de la directive internationale sur la TVA est de faciliter la cohérence des règles mises en œuvre entre les juridictions afin d’atténuer les défis de la conformité multijuridictionnelle pour les entreprises, améliorant ainsi l’observation volontaire. Suite à la publication et aux ateliers, l’ATAF, en collaboration avec l’OCDE et la Banque mondiale, produit une boîte à outils numérique régionale sur la TVA pour la mise en œuvre efficace d’un régime simplifié de conformité à la TVA pour les fournitures transfrontalières dans l’économie numérique. La boîte à outils sera publiée au second semestre 2022. </p> <p> </p> <p _msthash="44149" _msttexthash="159554993">Pendant que la boîte à outils est en cours d’élaboration, l’ATAF fournit une <a _istranslated="1" href="https://www.ataftax.org/technical-assistance" type="url">assistance technique (AT)</a> à ses membres en partageant les meilleures pratiques mondiales en tenant compte des particularités de l’administration de la TVA en Afrique. L’assistance technique implique également un apprentissage entre pairs avec les juridictions africaines qui ont mis en œuvre le régime simplifié de participation pour partager les expériences des pays. </p> <p> </p> <p _msthash="44150" _msttexthash="289687398">L’ATAF a fourni une assistance technique au Nigeria, au Zimbabwe, au Rwanda et au Ghana au cours de l’année écoulée. Plus récemment, l’organisation a fourni une assistance à l’Autorité fiscale ougandaise (URA) et à l’Autorité fiscale du Ghana (GRA) respectivement, en mettant l’accent sur les considérations politiques, législatives et administratives pour la mise en œuvre efficace d’un régime de conformité à la TVA pour les livraisons transfrontalières dans l’économie numérique.</p> <p> </p> <p _msthash="44151" _msttexthash="162794437">S’exprimant dans son allocution d’ouverture lors des récentes AT conclues, Mme Sameera Khan, responsable de l’assistance technique de l’ATAF, a noté que le potentiel de recettes du régime de conformité simplifié pour les fournitures transfrontalières a été mis en évidence par les recettes générées par des pays africains tels que l’Afrique du Sud et le Kenya qui ont mis en œuvre un régime conforme à la Directive internationale sur la TVA. </p> <p> </p> <p _msthash="44152" _msttexthash="29562572">« Nous attendons avec impatience que votre pays mette en œuvre un régime de conformité à la TVA pour les livraisons transfrontalières qui favorise la conformité volontaire grâce à la simplicité et à la cohérence. » », a-t-elle dit.</p> <p> </p> <p _msthash="44153" _msttexthash="39875693">Mme Khan a souligné que le modèle d’apprentissage entre pairs de partage d’expériences des ATAF permet aux pays africains de trouver des solutions africaines aux défis africains tout en renforçant leur expertise sur le continent.</p> <p> </p> <p _msthash="44154" _msttexthash="105529294">« Alors que de plus en plus de pays commencent leur parcours vers la mise en œuvre d’un tel régime de conformité, il est inhérent que nous puissions fournir des ressources qui tiennent compte des particularités du continent et de la maturité variable des systèmes d’administration de la TVA tout en facilitant une mobilisation optimale des recettes de TVA », a déclaré Mme Khan.</p> <h1>Cross-border supply effects on VAT compliance in Africa&#39;s digital economy</h1> <p>ATAF Communication &bull; Apr 04, 2022</p> <h3>ATAF helps African jurisdictions to improve revenue mobilization by sharing best practices on effective VAT administration for cross border supply in the digital economy.</h3> <p><img id="1129580552" src="https://lirp.cdn-website.com/a521d626/dms3rep/multi/opt/WhatsApp+Image+2022-03-25+at+4.28.43+PM+%281%29-1920w.jpeg" style="height:720px; width:1280px" /></p> <p>PRETORIA &ndash; The development and growth of e-commerce in the globalised economy has enhanced the ability of businesses to scale to mass. This means that businesses are able to make supplies into multiple jurisdictions without the need to have a&nbsp;<a href="https://www.ataftax.org/a-new-era-of-international-taxation-rules-what-does-this-mean-for-africa" type="url">physical presence</a>. This has presented an opportunity for entities within and outside Africa to have access to markets on the continent and beyond.</p> <p>&nbsp;</p> <p>A recent study by the&nbsp;<a href="https://www.ataftax.org/" type="url">African Tax Administration Forum (ATAF)</a>&nbsp;revealed that while e-commerce presents an economic opportunity for the continent, its Value-added tax (VAT) implications must be carefully appraised considering that the ability not to own inventory/assets or have physical nexus results in low or no visibility on e-commerce transactions by the tax administrations. Thus, VAT being a consumption tax charged on the supply of goods and services will be highly affected by the dynamics of e-commerce. The surge in imported digital services has led tax agencies to give greater attention to administering the VAT on imported services especially digital services. Additionally, as net importers or consumers of digital services, the implementation of an effective compliance regime presents African countries with an opportunity to improve revenue mobilization in a digitally evolving world.</p> <p>&nbsp;</p> <p>To help African jurisdictions to address the opportunity and challenges, ATAF has published a technical paper to assist them in implementing the International&nbsp;<a href="https://www.ataftax.org/itr-global-tax-50-2021-22-logan-wort" type="url">VAT Guidelines as promulgated by the OECD.</a>&nbsp;The International VAT Guideline provides a set of policy and administrative options founded on the destination principle and neutrality of VAT.&nbsp;</p> <p>&nbsp;</p> <p><a href="https://events.ataftax.org/index.php?page=documents&amp;func=view&amp;document_id=98" type="url">The objective of the ATAF technical paper</a>&nbsp;and the International VAT guideline is to facilitate consistency in the rules implemented across jurisdictions to mitigate challenges of multijurisdictional compliance for businesses thus enhancing voluntary compliance. Further to the publication and workshops, ATAF in collaboration with the OECD and World Bank is producing a regional VAT Digital Toolkit for the effective implementation of a simplified VAT compliance regime for cross border supply in the digital economy. The toolkit will be published in the second half of 2022.&nbsp;</p> <p>&nbsp;</p> <p>While the toolkit is being developed, ATAF is providing&nbsp;<a href="https://www.ataftax.org/technical-assistance" type="url">technical assistance (TA)</a>&nbsp;to its members by sharing global best practices with consideration for peculiarities of VAT administration in Africa. The TA also involves peer to peer learning with African jurisdictions that have implemented the simplified regime in participation to share country experiences.&nbsp;</p> <p>&nbsp;</p> <p>ATAF has provided technical assistance to Nigeria, Zimbabwe, Rwanda, and Ghana in the past year. More recently, the organisation provided assistance to the Uganda Revenue Authority (URA) and Ghana Revenue Authority (GRA) respectively with a specific focus on the policy, legislation and administrative considerations for the effective implementation of a VAT compliance regime for cross border supplies in the digital economy.</p> <p>&nbsp;</p> <p>Giving opening remarks at the recent TAs, Ms Sameera Khan, ATAF&rsquo;s Manager of Technical Assistance, noted that the revenue potential of the simplified compliance regime for cross border supplies has been evidenced by the revenue raised by African countries such as South Africa and Kenya that have implemented a regime consistent with the International VAT Guideline.&nbsp;</p> <p>&nbsp;</p> <p>&ldquo;We look forward to your country implementing a VAT compliance regime for cross border supplies that promotes voluntary compliance through simplicity and consistency.&rdquo; She said.</p> <p>&nbsp;</p> <p>Ms Khan highlighted that ATAFs peer to peer learning model of experience sharing enables African countries to find African solutions to African challenges whilst building expertise on the continent.</p> <p>&nbsp;</p> <p>&ldquo;As more countries start their journey on implementing such a compliance regime, it is inherent that we can provide resources that are cognizant of peculiarities of the continent and varying maturity of the VAT administration systems while facilitating optimal VAT revenue mobilization,&rdquo; Ms Khan said.</p> None ATAF, Africa, VAT, toolkit, Cross-border trade, cross-border transactions, cross-border activity, VAT, VAT compliance, digital economy, https://www.ataftax.org/cross-border-supply-effects-on-vat-compliance-in-africa-s-digital-economy

digital taxation customs & excises, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy, ultimate beneficial ownership medium databandwith publication high language proficiency None all <p _msthash="44056" _msttexthash="57577910">De nombreux pays du continent africain ont entamé le processus de modification des systèmes de TVA afin de taxer les services numériques fournis à l’étranger. Ce faisant, ils reflètent ce que l’Afrique du Sud a fait en 2014. </p> <p _msthash="44057" _msttexthash="227217627">En juin 2014, l’Afrique du Sud est devenue une juridiction fiscale pionnière, non seulement en Afrique mais dans le monde entier, lorsque le pays a étendu ses règles en matière de TVA pour inclure la fourniture de services numériques transfrontaliers. Les fournisseurs étrangers de ces services entraient désormais dans le champ d’application du système sud-africain de TVA et devaient s’enregistrer dès qu’ils dépassaient un seuil modeste de 50 000 rands. Un nouveau système est né.</p> <p _msthash="44058" _msttexthash="16675724">Dans cet article, nous fournissons un résumé de certaines positions du système fiscal africain en ce qui concerne la fourniture transfrontalière de services numériques.</p> <h2 _msthash="44059" _msttexthash="202527">Afrique du Sud</h2> <p _msthash="44060" _msttexthash="256986886"><strong _istranslated="1">Taux de TVA</strong>: 15%<br _istranslated="1"/> <strong _istranslated="1">Date d’introduction :</strong> juin 2014<br _istranslated="1"/> En avril 2019, les règles de l’Afrique du Sud sur les fournitures numériques fournies par des entreprises étrangères ont été mises à jour avec une définition élargie des services électroniques affectés. La nouvelle définition stipule que tous les services fournis au moyen d’un agent électronique, d’une communication électronique ou de l’internet entrent dans le champ d’application des nouvelles règles.</p> <p _msthash="44061" _msttexthash="31457010">Il y a également eu une augmentation du seuil qui déclenche les obligations d’enregistrement pour les sociétés étrangères touchées. Le seuil est passé de 50 000 ZAR (environ 3 500 USD) à 1 million de ZAR (environ 70 500 USD).</p> <p _msthash="44062" _msttexthash="23077145">En outre, les règles sud-africaines actualisées prévoient la notion d’intermédiaire dans la perception et la remise de la TVA due aux services fiscaux sud-africains (SARS).</p> <p _msthash="44063" _msttexthash="74136712">« L’article 54, paragraphe 2B, de la loi sur la TVA prévoit que, lorsque des services électroniques sont fournis par un intermédiaire qui agit pour le compte d’une autre personne qui est le principal obligé aux fins de cette prestation, cette prestation est réputée effectuée par cet intermédiaire et non par ce commettant lorsque:</p> <ul> <li _msthash="44064" _msttexthash="1655394">l’intermédiaire est un vendeur;</li> <li _msthash="44065" _msttexthash="11769901">le mandant n’est pas un résident de la République et n’est pas un vendeur enregistré; et</li> <li _msthash="44066" _msttexthash="16613012">les services électroniques sont fournis ou doivent être fournis par le donneur d’ordre à une personne dans la République.</li> </ul> <p _msthash="44067" _msttexthash="3397017">Ce lien vers le South Africa Revenue Service (SARS) est une excellente source.</p> <h2 _msthash="44068" _msttexthash="74412">Angola</h2> <p _msthash="44069" _msttexthash="45009367"><strong _istranslated="1">Taux de TVA</strong>: 14%<br _istranslated="1"/> <strong _istranslated="1">Date d’introduction :</strong> octobre 2019<br _istranslated="1"/> L’Angola devait avoir introduit un nouveau système de TVA le 1er juillet 2019. Cependant, quelques jours avant cette date, un nouveau plan a été révélé, la date de mise en œuvre ayant été reportée à octobre 2019.</p> <p _msthash="44070" _msttexthash="180610222">La date a peut-être changé, mais pas le détail du système de TVA. Un seuil de 250 000 dollars des États-Unis ne s’applique qu’aux entreprises locales, tout comme une période transitoire qui a déjà été signalée dans les rapports. Cette période transitoire ne s’applique pas aux fournisseurs de services numériques non résidents, ce qui signifie en fait qu’il existe un seuil zéro pour les fournisseurs de services numériques non résidents.</p> <p _msthash="44071" _msttexthash="8570575">Plus <a _istranslated="1" href="https://www.vertexinc.com/resources/resource-library/angola-vat-system-introduced-replacing-old-consumption-tax">d’informations ici dans notre blog dédié à l’Angola</a>.</p> <h2 _msthash="44072" _msttexthash="109239">Algérie</h2> <p _msthash="44073" _msttexthash="3916939"><strong _istranslated="1">Taux de TVA</strong>: 9%<br _istranslated="1"/> <strong _istranslated="1">Date d’introduction:</strong> janvier 2020</p> <p _msthash="44074" _msttexthash="7781033">La réforme fiscale en Algérie a été motivée par les changements approuvés par le parlement dans la loi de finances 2020.</p> <p _msthash="44075" _msttexthash="31665166">En conséquence, les services numériques consommés par les clients basés en Algérie seront soumis à une TVA de 9%, ou Taxe sur la Valeur Ajoutée (TVA) comme on l’appelle en Algérie.</p> <p _msthash="44076" _msttexthash="65607542">Au moment de la rédaction du présent rapport, les commentaires administratifs n’avaient pas été publiés et il n’y a aucune information sur le processus à suivre pour se conformer à ces nouveaux règlements. Plus <a _istranslated="1" href="https://www.vertexinc.com/resources/resource-library/early-2020-changes-algeria-and-cameroon-apply-vat-online-sales" rel="noopener" target="_blank">d’infos ici</a>.</p> <h2 _msthash="44077" _msttexthash="115479">Cameroun</h2> <p _msthash="44078" _msttexthash="4541966"><strong _istranslated="1">Taux de TVA</strong>: 19,35%<br _istranslated="1"/> <strong _istranslated="1">Date d’introduction:</strong> janvier 2020</p> <p _msthash="44079" _msttexthash="25280671">Fin 2019 (24 décembre pour être précis), le Cameroun a modifié ses règles en matière de TVA via sa <a _istranslated="1" href="https://www.prc.cm/en/multimedia/documents/8033-law-2019-023-of-24-dec-2019-of-2020-financial-year" rel="noopener noreferrer" target="_blank">loi de finances 2020</a> pour étendre la TVA aux fournitures étrangères et locales de plateformes de commerce électronique.</p> <p _msthash="44080" _msttexthash="33158489">La portée du changement de règle couvre les biens ou services vendus par l’intermédiaire de plateformes de commerce électronique étrangères et locales et les commissions que ces plateformes reçoivent de ces ventes. </p> <p _msthash="44081" _msttexthash="29103126">La loi est entrée en vigueur le 1er janvier 2020. Il n’y a pas non plus de seuil de vente pour les fournisseurs étrangers touchés. Plus <a _istranslated="1" href="https://www.vertexinc.com/resources/resource-library/early-2020-changes-algeria-and-cameroon-apply-vat-online-sales" rel="noopener" target="_blank">d’infos ici</a>.</p> <h2 _msthash="44082" _msttexthash="112255">Zimbabwe</h2> <p _msthash="44083" _msttexthash="5793164"><strong _istranslated="1">Taux de taxe de vente</strong> : 14,5 %<br _istranslated="1"/> <strong _istranslated="1">Date d’introduction :</strong> janvier 2020</p> <p _msthash="44084" _msttexthash="20100093">Le Zimbabwe a modifié ses règles en matière de TVA à compter du 1er janvier 2020 afin de taxer la fourniture de services numériques fournis par des non-résidents à des clients basés au Zimbabwe.</p> <p _msthash="44085" _msttexthash="188363656">Les règles exigent que les entreprises non-résidentes concernées s’enregistrent auprès de l’administration fiscale zimbabwéenne pour collecter et verser la TVA sur ces ventes. Les fournitures touchées comprennent la vente en ligne de livres électroniques, de jeux, de logiciels, de vidéos, etc. En septembre 2020, <a _istranslated="1" href="https://allafrica.com/stories/202008260627.html" rel="noopener noreferrer" target="_blank">Facebook a révélé</a> qu’il facturerait aux annonceurs zimbabwéens la TVA sur la vente de publicités en raison des nouvelles règles susmentionnées du Zimbabwe sur la fourniture de services numériques.</p> <h2 _msthash="44086" _msttexthash="59800">Kenya</h2> <p _msthash="44087" _msttexthash="3949569"><strong _istranslated="1">Taux de TVA</strong>: 16%<br _istranslated="1"/> <strong _istranslated="1">Date d’introduction:</strong> 10 mars 2021</p> <p _msthash="44088" _msttexthash="23717265">Le Kenya devrait introduire des règles supplémentaires en matière de TVA (le taux actuel est de 16%) taxant les ventes B2C par les entreprises non résidentes via des marchés numériques et des sites Web en mars 2021.</p> <p _msthash="44089" _msttexthash="38003576">Les règles régissant ces ventes ont été officiellement publiées au Journal officiel le 10 septembre 2020 et, selon la loi, doivent entrer en vigueur dans les six mois, soit le 10 mars 2021. Il est important de noter que le taux normal de TVA du Kenya est revenu à 16% le 1er janvier 2021.</p> <p _msthash="44090" _msttexthash="272388363">Les règles sont décrites dans un document réglementaire – <a _istranslated="1" href="https://kra.go.ke/images/publications/Draft-VAT-Digital-Supply-Regulations-2020---29-05-2020.pdf" rel="noopener noreferrer" target="_blank">officiellement intitulé « The Value Added Tax (Digital Marketplace Supply) Regulations, 2020) – publié par l’Autorité</a> fiscale du Kenya (KRA). La réglementation suit une approche désormais familière pour les entreprises en ligne concernées concernant la façon de déterminer l’emplacement du client final et l’utilisation d’un système d’enregistrement en ligne simplifié. </p> <p _msthash="44091" _msttexthash="1829945">En savoir plus <a _istranslated="1" href="https://www.vertexinc.com/resources/resource-library/kenya-adds-vat-services-sold-digital-platforms" rel="noopener" target="_blank">ici sur notre blog spécifique au Kenya</a>.</p> <h2 _msthash="44092" _msttexthash="109434">Nigéria</h2> <p _msthash="44093" _msttexthash="34706750"><strong _istranslated="1">Taux de TVA:</strong> 5%<br _istranslated="1"/> Il n’y a actuellement aucune obligation pour les entreprises basées à l’étranger avec des ventes en ligne de s’enregistrer au Nigeria. </p> <p _msthash="44094" _msttexthash="7267637">Le Nigeria a étudié ses options en matière de collecte de la taxe sur la valeur ajoutée (TVA) sur les ventes en ligne.</p> <p _msthash="44095" _msttexthash="213503719">En août 2019, le président exécutif du Service fédéral des impôts du Nigeria (FIRS), M. Babatunde Fowler, a été cité par le site Web nigérian New Telegraph, affirmant que le Nigeria commencerait à facturer la TVA sur les ventes en ligne à partir de janvier 2020. Il a ajouté que cette date serait soumise à l’approbation du gouvernement. M. Fowler a fait ces commentaires lors d’un atelier technique sur la TVA organisé par le Forum africain sur l’administration fiscale (ATAF). </p> <p _msthash="44096" _msttexthash="254723859">Auparavant, M. Fowler avait déclaré au <a _istranslated="1" href="https://www.premiumtimesng.com/news/headlines/344181-nigeria-considers-new-5-tax-for-online-purchases.html" rel="noopener noreferrer" target="_blank">Premium Times</a> du Nigeria qu '«avec les lois existantes au Nigeria, nous pouvons nommer les banques en tant qu’agents. Tout d’abord, tous ceux qui effectuent des paiements pour des achats en ligne à l’aide de cartes bancaires et demandent à leurs banquiers de payer, nous dirons aux banques qu’à l’avenir, tous ceux qui donnent des instructions pour le service d’achat en ligne, ils devraient déduire cinq pour cent de TVA.</p> <p _msthash="44097" _msttexthash="32316609">Dans une <a _istranslated="1" href="https://www.sunnewsonline.com/firs-to-impose-vat-on-online-transactions/" rel="noopener noreferrer" target="_blank">interview</a> précédente, M. Fowler a expliqué qu’une telle décision faisait partie des mesures prises par FIRS pour atteindre son objectif de revenus de 8 billions de nairas (22,2 milliards de dollars américains) pour 2019.</p> <h2 _msthash="44098" _msttexthash="74542">Zambie</h2> <p _msthash="44099" _msttexthash="32781424"><strong _istranslated="1">Taux de taxe de vente:</strong> 16%<br _istranslated="1"/> Il n’existe actuellement aucune obligation pour les entreprises étrangères fournissant des services numériques de s’enregistrer en Zambie.</p> <p _msthash="44100" _msttexthash="177090121">La Zambie prévoit toutefois de passer de son système de TVA à un système de taxe sur les ventes dans un avenir proche. Le ministre des Finances, Bwalya Ng’andu, a déclaré début août 2019 à un <a _istranslated="1" href="https://www.iol.co.za/business-report/international/zambia-to-delay-sales-tax-until-january-finance-minister-30362750" rel="noopener noreferrer" target="_blank">site Web d’entreprises locales</a> que la Zambie retarderait la mise en œuvre d’une nouvelle taxe de vente jusqu’en janvier 2020 pour permettre d’affiner davantage la loi.</p> <p _msthash="44101" _msttexthash="13419640">Il est possible que les services numériques fournis par des entreprises non-résidentes soient assujettis à un nouveau taux de taxe de vente proposé de 16 %.</p> <p _msthash="44102" _msttexthash="66362712">Un <a _istranslated="1" href="https://tiozambia.com/vat-has-failed-zra/" rel="noopener noreferrer" target="_blank">article d’opinion</a> du président de l’Autorité fiscale zambienne (ZRA), Kingsley Chanda, en août 2019, a fourni un peu de contexte sur les raisons pour lesquelles la Zambie envisage de s’éloigner d’un système de TVA.</p> <p _msthash="44103" _msttexthash="174881473">N’OUBLIEZ PAS QUE CES INFORMATIONS ONT ÉTÉ FOURNIES À TITRE INFORMATIF UNIQUEMENT ET NE SONT PAS PRÉSENTÉES COMME DES CONSEILS FISCAUX OU JURIDIQUES SPÉCIFIQUES. CONSULTEZ TOUJOURS UN CONSEILLER FISCAL OU JURIDIQUE QUALIFIÉ AVANT DE PRENDRE TOUTE MESURE FONDÉE SUR CES INFORMATIONS. VERTEX INC. N’ACCEPTE AUCUNE RESPONSABILITÉ POUR TOUTE PERTE RÉSULTANT DE TOUTE PERSONNE AGISSANT OU S’ABSTENANT D’AGIR À LA SUITE DE CETTE INFORMATION.</p> <p> </p> <ul> </ul> <p>A host of countries on the African continent have started the process of amending VAT systems to tax foreign-supplied digital services. In doing so they mirror what South Africa did in 2014.&nbsp;</p> <p>In June 2014, South Africa became a pioneering tax jurisdiction, not just in Africa but worldwide, when the country extended its VAT rules to bring the supply of cross-border digital services into scope. Foreign suppliers of such services were now in the scope of the South African VAT system and had to register once they exceeded a modest threshold of ZAR50,000. A new system was born.</p> <p>In this post, we provide a summary of selected African tax system positions when it comes to the cross-border supply of digital services.</p> <h2>South Africa</h2> <p><strong>VAT rate:</strong>&nbsp;15%<br /> <strong>Date of introduction:</strong>&nbsp;June 2014<br /> In April 2019, South Africa&rsquo;s rules on digital supplies provided by foreign companies were updated with an expanded definition of what electronic services were affected. The new definition states that all services supplied by means of an electronic agent, electronic communication or the internet are within the scope of the new rules.</p> <p>There was also an increase in the threshold level that triggers registration obligations for affected foreign companies. The threshold increased from ZAR50,000 (circa USD$3,500) to ZAR1 million (circa USD$70,500).</p> <p>In addition, the updated South African rules provide for the concept of the intermediary in the collection and remittance of VAT due to the South African Revenue Services (SARS).</p> <p>&ldquo;Section 54(2B) of the VAT Act provides that where electronic services are supplied by an intermediary who is acting on behalf of another person who is the principal for the purposes of that supply, that supply shall be deemed to be made by such intermediary and not by that principal where:</p> <ul> <li>the intermediary is a vendor;</li> <li>the principal is not a resident of the Republic and is not a registered vendor; and</li> <li>the electronic services are supplied or to be supplied by the principal to a person in the Republic.&rdquo;</li> </ul> <p>This&nbsp;South Africa Revenue Service (SARS) link&nbsp;is an excellent source.</p> <h2>Angola</h2> <p><strong>VAT rate:</strong>&nbsp;14%<br /> <strong>Date of introduction:</strong>&nbsp;October 2019<br /> Angola was set to have introduced a new VAT system on July 1, 2019. However, just days before this date a new plan was revealed with the implementation date moved to October 2019.</p> <p>The date may have changed but the detail of the VAT system did not. A threshold of USD$250,000 applies only to local companies, as does a transitional period that has previously been flagged in reports. This transitional period does not apply to non-resident digital service suppliers which means in effect that there is a zero threshold for non-resident digital service providers.</p> <p>More&nbsp;<a href="https://www.vertexinc.com/resources/resource-library/angola-vat-system-introduced-replacing-old-consumption-tax">here in our dedicated Angola blog</a>.</p> <h2>Algeria</h2> <p><strong>VAT rate:</strong>&nbsp;9%<br /> <strong>Date of introduction:</strong>&nbsp;January 2020</p> <p>The taxation reform in Algeria was prompted by changes approved by parliament in the 2020 Finance Law.</p> <p>As a result, digital services consumed by Algeria-based customers will be subject to 9% VAT, or Taxe sur la Valeur Ajout&eacute;e (TVA) as it is known in Algeria.</p> <p>At the time of writing, the administrative comments were not published and there is no information about the process to be followed to comply with those new regulations. More&nbsp;<a href="https://www.vertexinc.com/resources/resource-library/early-2020-changes-algeria-and-cameroon-apply-vat-online-sales" rel="noopener" target="_blank">here</a>.</p> <h2>Cameroon</h2> <p><strong>VAT rate:</strong>&nbsp;19.35%<br /> <strong>Date of introduction:</strong>&nbsp;January 2020</p> <p>At the end of 2019 (December 24 to be precise), Cameroon changed its VAT rules via their&nbsp;<a href="https://www.prc.cm/en/multimedia/documents/8033-law-2019-023-of-24-dec-2019-of-2020-financial-year" rel="noopener noreferrer" target="_blank">2020 Finance Law</a>&nbsp;to extend VAT to foreign and local supplies of e-commerce platforms.</p> <p>The scope of the rule change covers goods or services sold through foreign and local e-commerce platforms and commissions that are received by these platforms from these sales.&nbsp;</p> <p>The law came into effect on January 1, 2020. There is also no sales threshold for affected foreign suppliers. More&nbsp;<a href="https://www.vertexinc.com/resources/resource-library/early-2020-changes-algeria-and-cameroon-apply-vat-online-sales" rel="noopener" target="_blank">here</a>.</p> <h2>Zimbabwe</h2> <p><strong>Sales tax rate:</strong>&nbsp;14.5%<br /> <strong>Date of introduction:</strong>&nbsp;January 2020</p> <p>Zimbabwe amended its VAT rules effective January 1, 2020, to tax the supply of digital services provided by non-residents to customers based in Zimbabwe.</p> <p>The rules require affected non-resident businesses to register with the Zimbabwean tax authority to collect and remit VAT on these sales. Affected supplies include the online sales of ebooks, games, software, videos, etc. In September 2020,&nbsp;<a href="https://allafrica.com/stories/202008260627.html" rel="noopener noreferrer" target="_blank">Facebook revealed</a>&nbsp;that they will be charging Zimbabwe advertisers VAT on the sale of ads due to Zimbabwe&#39;s aforementioned new rules on the supply of digital services.</p> <h2>Kenya</h2> <p><strong>VAT rate:</strong>&nbsp;16%<br /> <strong>Date of introduction:</strong>&nbsp;March 10, 2021</p> <p>Kenya is set to introduce additional VAT (current rate is 16%) rules taxing B2C sales by non-resident businesses via digital marketplaces and websites in March 2021.</p> <p>Rules governing these sales were officially gazetted on September 10, 2020, and - by law - must come into effect within six months, or March 10, 2021. It is important to note that Kenya&#39;s standard VAT rate reverted to 16% on January 1, 2021.</p> <p>The rules are outlined in a regulations document &ndash;&nbsp;<a href="https://kra.go.ke/images/publications/Draft-VAT-Digital-Supply-Regulations-2020---29-05-2020.pdf" rel="noopener noreferrer" target="_blank">officially titled &lsquo;The Value Added Tax (Digital Marketplace Supply) Regulations, 2020)</a>&nbsp;&ndash; released by the Kenya Revenue Authority (KRA). The regulations follow a now-familiar approach for affected online businesses regarding how to determine the end customer&rsquo;s location and usage of a simplified online registration system.&nbsp;</p> <p>Read more&nbsp;<a href="https://www.vertexinc.com/resources/resource-library/kenya-adds-vat-services-sold-digital-platforms" rel="noopener" target="_blank">here on our specific Kenya blog</a>.</p> <h2>Nigeria</h2> <p><strong>VAT rate:</strong>&nbsp;5%<br /> There are currently no obligations for foreign-based companies with online sales to register in Nigeria.&nbsp;</p> <p>Nigeria has been investigating its options into the collection of Value Added Tax (VAT) on online sales.</p> <p>In August 2019, the executive chairman of Nigeria&rsquo;s Federal Inland Revenue Service (FIRS), Mr Babatunde Fowler, was quoted by Nigeria&rsquo;s&nbsp;New Telegraph website&nbsp;saying that Nigeria would start charging VAT on online sales from January 2020. He added that this date would be subject to government approval. Mr Fowler made the comments at an African Tax Administration Forum (ATAF) Technical Workshop on VAT.&nbsp;</p> <p>Previously, Mr Fowler told Nigeria&rsquo;s&nbsp;<a href="https://www.premiumtimesng.com/news/headlines/344181-nigeria-considers-new-5-tax-for-online-purchases.html" rel="noopener noreferrer" target="_blank">Premium Times</a>&nbsp;that &ldquo;with the existing laws in Nigeria, we can appoint the banks as agents. First of all, all those who make payments for purchases online using bank cards and instruct their bankers to pay, we will tell the banks that, going forward, everyone who gives instructions for service for purchase online, they should deduct five per cent VAT.&rdquo;</p> <p>In an earlier&nbsp;<a href="https://www.sunnewsonline.com/firs-to-impose-vat-on-online-transactions/" rel="noopener noreferrer" target="_blank">interview</a>, Mr Fowler explained that such a move was part of measures by FIRS to meet its N8 trillion (USD$22.2 billion) revenue target for 2019.</p> <h2>Zambia</h2> <p><strong>Sales tax rate:</strong>&nbsp;16%<br /> There are currently no obligations for foreign-based companies supplying digital services to register in Zambia.</p> <p>Zambia, however, is planning to move away from its VAT system to a sales tax system in the near future. Finance Minister Bwalya Ng&rsquo;andu told a&nbsp;<a href="https://www.iol.co.za/business-report/international/zambia-to-delay-sales-tax-until-january-finance-minister-30362750" rel="noopener noreferrer" target="_blank">local business website</a>&nbsp;in early August 2019 that Zambia will delay implementing a new sales tax until January 2020 to allow for further refinement of the law.</p> <p>It is possible that digital services supplied by non-resident businesses may be subject to a proposed new sales tax rate of 16%.</p> <p>An&nbsp;<a href="https://tiozambia.com/vat-has-failed-zra/" rel="noopener noreferrer" target="_blank">opinion piece</a>&nbsp;by the Zambia Revenue Authority (ZRA) chairman Kingsley Chanda in August 2019 provided some background as to why Zambia plans to move away from a VAT system.</p> <p>PLEASE REMEMBER THAT THIS INFORMATION HAS BEEN PROVIDED FOR INFORMATIONAL PURPOSES ONLY AND IS NOT PRESENTED AS SPECIFIC TAX OR LEGAL ADVICE. ALWAYS CONSULT A QUALIFIED TAX OR LEGAL ADVISOR BEFORE TAKING ANY ACTION BASED ON THIS INFORMATION. VERTEX INC. ACCEPTS NO LIABILITY FOR ANY LOSS RESULTING FROM ANY PERSON ACTING OR REFRAINING FROM ACTION AS A RESULT OF THIS INFORMATION.</p> <p>&nbsp;</p> <ul> </ul> None taxing digital services, foreign companies, South Africa, Africa, Angola, Zimbabwe, Algeria, Cameroon, Kenya, Zambia, Nigeria, comparative analysis, domestic legislation, VAT, sales tax, indirect taxes, digital services, foreign companies, https://www.vertexinc.com/resources/resource-library/africa-taxing-digital-services-supplied-foreign-companies

digital taxation domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith publication high language proficiency None all <h3 _msthash="43895" _msttexthash="10508849">Retrait de l’option d’autoliquidation B2B pour les fournisseurs étrangers de services numériques</h3> <p _msthash="43896" _msttexthash="39813696">Le Règlement sur l’approvisionnement en TVA sur les places de marché numériques, qui régit les règles permettant aux fournisseurs et aux places de marché non résidents de facturer la TVA au Kenya, a été mis à jour avec un certain nombre de modifications, notamment:</p> <ul> <li _msthash="43897" _msttexthash="99220589">Retrait de l’autoliquidation pour les transactions B2B. Cela signifie que les fournisseurs de services numériques étrangers devront peut-être s’immatriculer à la TVA s’ils dépassent le seuil d’immatriculation à la TVA. Les clients professionnels kenyans pourront toutefois déduire la TVA en amont.</li> <li _msthash="43898" _msttexthash="5260385">Exonérer de TVA les services d’éducation numérique</li> <li _msthash="43899" _msttexthash="8003320">Exempter les non-résidents de l’obligation de produire <strong _istranslated="1"><a _istranslated="1" href="https://www.vatcalc.com/kenya/kenya-e-invoicing-tims-full-implementation-august-2022/">des factures électroniques</a></strong></li> </ul> <h3 _msthash="43900" _msttexthash="20494149">Juillet 2022 – Les fournisseurs étrangers de services électroniques se voient attribuer un seuil d’immatriculation à la TVA</h3> <p _msthash="43901" _msttexthash="103935104">Le Kenya a introduit un seuil d’immatriculation à la TVA pour les fournisseurs non résidents de services numériques aux consommateurs kenyans. Cela représente 5 millions de KES (environ 41 700 €) par an de chiffre d’affaires. C’est le même niveau que pour les entreprises résidentes.</p> <h3 _msthash="43902" _msttexthash="1319448">TVA sur les services électroniques au Kenya</h3> <p _msthash="43903" _msttexthash="141361441">Le Kenya oblige les fournisseurs et les places de marché facilitant la vente de services électroniques ou numériques à facturer et à percevoir la taxe sur la valeur ajoutée sur leurs ventes aux consommateurs locaux. Les vendeurs sont confrontés à cette exigence depuis le 2 septembre 2013. Le règlement de 2020 sur l’offre de places de marché numériques a confirmé les responsabilités sur les plateformes électroniques et les places de marché à compter de mars 2021.</p> <p _msthash="43904" _msttexthash="6269913">Remarque: La <strong _istranslated="1">taxe kenyane sur les services numériques</strong> est également payable à 1,5% depuis le début de 2021.</p> <p _msthash="43905" _msttexthash="35699326">Calculez ou vérifiez les calculs kenyans sur des transactions individuelles ou par lots avec nos services <a _istranslated="1" href="https://www.vatcalc.com/products/vat-advisor/"><strong _istranslated="1">de conseiller</strong></a> et <a _istranslated="1" href="https://www.vatcalc.com/products/vat-auditor/"><strong _istranslated="1">d’auditeur</strong></a><strong _istranslated="1"></strong>. Ceux-ci couvrent également toute transaction B2C ou B2B dans le monde entier.</p> <h3 _msthash="43906" _msttexthash="2302209">Quels services numériques sont assujettis à la TVA au Kenya ?</h3> <p _msthash="43907" _msttexthash="7484828">La loi sur la TVA énumère les revenus les services électroniques suivants sont considérés comme soumis à la TVA:</p> <ul> <li _msthash="43908" _msttexthash="1324843">Les logiciels et la mise à jour des logiciels</li> <li _msthash="43909" _msttexthash="790387">Jeux, y compris les jeux de hasard</li> <li _msthash="43910" _msttexthash="751335">Images, textes et informations</li> <li _msthash="43911" _msttexthash="589381">Accès aux bases de données</li> <li _msthash="43912" _msttexthash="2324231">Forfaits d’auto-éducation</li> <li _msthash="43913" _msttexthash="1673009">Diffuser ou télécharger de la musique et des films</li> <li _msthash="43914" _msttexthash="11503245">Sites Web, hébergement Web ou maintenance à distance de programmes et d’équipements</li> <li _msthash="43915" _msttexthash="10062156">Émissions et manifestations politiques, culturelles, artistiques, sportives, scientifiques et autres, y compris la télévision</li> </ul> <h3 _msthash="43916" _msttexthash="928382">Déterminer si la TVA kényane est due</h3> <p _msthash="43917" _msttexthash="47345584">En vertu du principe de destination, la TVA est due si le client réside ou consomme le service au Kenya. Les fournisseurs ou les places de marché peuvent répondre sur les exemples de preuves suivants à l’appui de cette détermination :</p> <ul> <li _msthash="43918" _msttexthash="289497">Adresse du client</li> <li _msthash="43919" _msttexthash="123123">Adresse IP</li> <li _msthash="43920" _msttexthash="7141186">Coordonnées bancaires ou adresse de l’émetteur de la carte de crédit</li> <li _msthash="43921" _msttexthash="493831">Code de pays de la carte SIM</li> </ul> <h3 _msthash="43922" _msttexthash="235066">Respect de la TVA</h3> <p _msthash="43923" _msttexthash="246123462">Le Kenya offre un processus simplifié d’enregistrement et de dépôt de services numériques. Il n’y a pas de seuil d’immatriculation à la TVA pour les non-résidents. Il n’est pas nécessaire de nommer un représentant fiscal comme c’est le cas pour l’immatriculation régulière à la TVA. Cependant, cela n’inclut aucun droit à déduction de la TVA kenyane encourue. Pour les transactions B2C, le Règlement exige que le fournisseur émette une facture ou un reçu indiquant la valeur de la fourniture et la taxe déduite.</p> <p _msthash="43924" _msttexthash="15827747">Les déclarations de TVA doivent être produites mensuellement et toutes les taxes dues doivent être soumises au plus tard le 20<sup _istranslated="1">du</sup> mois suivant la période de déclaration.</p> <h3 _msthash="43925" _msttexthash="486954">Services numériques B2B</h3> <p _msthash="43926" _msttexthash="97407063">Depuis juillet 2022, l’option d’autoliquidation sur les fournitures B2B effectuées par des fournisseurs numériques non résidents a été supprimée. Si le fournisseur non-résident dépasse le seuil d’immatriculation à la TVA, il devra s’immatriculer à la TVA et facturer la TVA à son client commercial local.</p> <p _msthash="43927" _msttexthash="22087455">Vous pouvez suivre le tracker<strong _istranslated="1"> <a _istranslated="1" href="https://www.vatcalc.com/global/global-vat-and-gst-on-digital-services-to-consumers/">mondial TVA et TPS</a> </strong>sur les services numériques de VAT Calc pour voir quels autres pays ont introduit des taxes indirectes sur les services électroniques aux consommateurs.</p> <h2 _msthash="43928" _msttexthash="2010112">Afrique &amp; Moyen-Orient TVA sur les services numériques</h2> <table id="wpdtSimpleTable-19"> <tbody> <tr> <td _msthash="43929" _msttexthash="1373593">Commentaires (cliquez pour plus de détails) <td _msthash="43930" _msttexthash="47021">Taux <td _msthash="43931" _msttexthash="42978">Date <td _msthash="43932" _msttexthash="60840">Seuil <td _msthash="43933" _msttexthash="206843">Commentaires </tr> <tr> <a _msthash="43934" _msttexthash="109239" href="https://www.vatcalc.com/algeria/algerian-vat-on-non-resident-digital-services/" target="_self">Algérie</a> <td _msthash="43935" _msttexthash="9035">9% <td _msthash="43936" _msttexthash="88894">janv. 2020 <td _msthash="43937" _msttexthash="31902">Nul   </tr> <tr> <a _msthash="43938" _msttexthash="74412" href="https://www.vatcalc.com/angola/angola-vat-on-non-resident-digital-services/" target="_self">Angola</a> <td _msthash="43939" _msttexthash="14196">14% <td _msthash="43940" _msttexthash="135603">Octobre 2019 <td _msthash="43941" _msttexthash="747201">–   </tr> <tr> <a _msthash="43942" _msttexthash="113399" href="https://www.vatcalc.com/bahrain/bahrain-vat-on-foreign-digital-services/" target="_self">Bahreïn</a> <td _msthash="43943" _msttexthash="13780">10% <td _msthash="43944" _msttexthash="90467">janv. 2019 <td _msthash="43945" _msttexthash="31902">Nul   </tr> <tr> <a _msthash="43946" _msttexthash="115479" href="https://www.vatcalc.com/cameroon/cameroon-vat-on-non-resident-digital-services/" target="_self">Cameroun</a> <td _msthash="43947" _msttexthash="27950">19.5% <td _msthash="43948" _msttexthash="88894">janv. 2020 <td _msthash="43949" _msttexthash="203775">50 millions XAF   </tr> <tr> <a _msthash="43950" _msttexthash="90064" href="https://www.vatcalc.com/egypt/egypt-vat-on-digital-services-foreign-providers/" target="_self">Égypte</a> <td _msthash="43951" _msttexthash="14196">14% <td _msthash="43952" _msttexthash="180505">Septembre 2016 <td _msthash="43953" _msttexthash="574912">500 000 livres égyptiennes   </tr> <tr> <a _msthash="43954" _msttexthash="56797" href="https://www.vatcalc.com/ghana/ghana-vat-on-foreign-digital-services/" target="_self">Ghana</a> <td _msthash="43955" _msttexthash="27222">12.5% <td _msthash="43956" _msttexthash="61139">Avr 2022 <td _msthash="43957" _msttexthash="76739">200 000 SGH   </tr> <tr> <a _msthash="43958" _msttexthash="95004" href="https://www.vatcalc.com/israel/israel-vat-foreign-digital-services-2022/" target="_self">Israël</a> <td _msthash="43959" _msttexthash="14508">17% <td _msthash="43960" _msttexthash="21892">2022 <td _msthash="43961" _msttexthash="747201">– <td _msthash="43962" _msttexthash="722306">Proposition dans le budget 2021/22 </tr> <tr> <a _msthash="43963" _msttexthash="1480453" href="https://www.vatcalc.com/ivory-coast/ivory-coast-vat-on-digital-services-2022/" target="_self">Côte d’Ivoire</a> <td _msthash="43964" _msttexthash="14612">18% <td _msthash="43965" _msttexthash="21892">2022 -   </tr> <tr> <a _msthash="43966" _msttexthash="59800" href="https://www.vatcalc.com/kenya/kenya-vat-on-foreign-digital-services/" target="_self">Kenya</a> <td _msthash="43967" _msttexthash="14404">16% <td _msthash="43968" _msttexthash="179764">Septembre 2013 <td _msthash="43969" _msttexthash="168350">KES 5million   </tr> <tr> <a _msthash="43970" _msttexthash="97695" href="https://www.vatcalc.com/kuwait/kuwait-vat-on-foreign-digital-services-jan-2023/" target="_self">Koweït</a> <td _msthash="43971" _msttexthash="8671">5% <td _msthash="43972" _msttexthash="102583">janv. 2023? - <td _msthash="43973" _msttexthash="168532">À confirmer </tr> <tr> <a _msthash="43974" _msttexthash="93132" href="https://www.vatcalc.com/mauritius/mauritius-vat-on-foreign-digital-services/" target="_self">Maurice</a> <td _msthash="43975" _msttexthash="14300">15% <td _msthash="43976" _msttexthash="21632">2020     </tr> <tr> <a _msthash="43977" _msttexthash="109434" href="https://www.vatcalc.com/nigeria/nigeria-vat-on-goods-digital-services-jan-2021-for-non-residents/" target="_self">Nigéria</a> <td _msthash="43978" _msttexthash="20800">7.5% <td _msthash="43979" _msttexthash="88894">janv. 2020 <td _msthash="43980" _msttexthash="34398">25 000 $   </tr> <tr> <a _msthash="43981" _msttexthash="44174" href="https://www.vatcalc.com/oman/oman-vat-on-non-resident-digital-service-providers-april-2021/" target="_self">Oman</a> <td _msthash="43982" _msttexthash="8671">5% <td _msthash="43983" _msttexthash="60970">Avr 2021 <td _msthash="43984" _msttexthash="69134">35 000 OMR   </tr> <tr> <a _msthash="43985" _msttexthash="74919" href="https://www.vatcalc.com/rwanda/rwanda-vat-on-digital-services-review/" target="_self">Rwanda</a> <td _msthash="43986" _msttexthash="14612">18% <td _msthash="43987" _msttexthash="168532">À confirmer     </tr> <tr> <a _msthash="43988" _msttexthash="251875" href="https://www.vatcalc.com/saudi-arabia/saudi-arabia-vat-on-digital-services/" target="_self">Arabie Saoudite</a> <td _msthash="43989" _msttexthash="14300">15% <td _msthash="43990" _msttexthash="90272">janv. 2018 <td _msthash="43991" _msttexthash="31902">Nul   </tr> <tr> <a _msthash="43992" _msttexthash="202527" href="https://www.vatcalc.com/south-africa/south-africa-vat-on-digital-services-by-non-residents/" target="_self">Afrique du Sud</a> <td _msthash="43993" _msttexthash="14300">15% <td _msthash="43994" _msttexthash="77870">Juin 2014 <td _msthash="43995" _msttexthash="285688">1 million de rands   </tr> <tr> <a _msthash="43996" _msttexthash="113620" href="https://www.vatcalc.com/tanzania/tanzania-vat-on-digital-services-extended-to-non-residents/" target="_self">Tanzanie</a> <td _msthash="43997" _msttexthash="14612">18% <td _msthash="43998" _msttexthash="77415">Juil 2022 <td _msthash="43999" _msttexthash="31902">Nul <td _msthash="44000" _msttexthash="634608">Résidents depuis juillet 2015 </tr> <tr> <a _msthash="44001" _msttexthash="96226" href="https://www.vatcalc.com/tunisia/tunisia-vat-on-foreign-digital-services/" target="_self">Tunisie</a> <td _msthash="44002" _msttexthash="14716">19% <td _msthash="44003" _msttexthash="88894">janv. 2020 <td _msthash="44004" _msttexthash="31902">Nul <td _msthash="44005" _msttexthash="4482777">Retenue à la source; 3% d’impôt sur les redevances </tr> <tr> <a _msthash="44006" _msttexthash="91741" href="https://www.vatcalc.com/uganda/uganda-vat-on-foreign-digital-services-new-portal/" target="_self">Ouganda</a> <td _msthash="44007" _msttexthash="14612">18% <td _msthash="44008" _msttexthash="88894">janv. 2020 <td _msthash="44009" _msttexthash="65273">UGX 150m   </tr> <tr> <a _msthash="44010" _msttexthash="366756" href="https://www.vatcalc.com/uae/uae-vat-on-foreign-digital-services/" target="_self">Émirats arabes unis</a> <td _msthash="44011" _msttexthash="8671">5% <td _msthash="44012" _msttexthash="90272">janv. 2018 <td _msthash="44013" _msttexthash="73957">375 000 AED   </tr> <tr> <a _msthash="44014" _msttexthash="112255" href="https://www.vatcalc.com/zimbabwe/zimbabwe-vat-on-foreign-digital-services/" target="_self">Zimbabwe</a> <td _msthash="44015" _msttexthash="27430">14.5% <td _msthash="44016" _msttexthash="88894">janv. 2020 <td _msthash="44017" _msttexthash="31902">Nul </tr> </tbody> </table> <h3>B2B reverse charge option withdrawn for foreign providers of digital services</h3> <p>The VAT Digital Marketplace Supply Regulations, which governs the rules for non-resident providers and marketplaces to charge Kenyan VAT, &nbsp;have been updated with a number of changes, including:</p> <ul> <li>Withdrawal of the reverse charge for B2B transactions. This will mean foreign digital services providers may have to VAT register if they are over the VAT registration threshold. The Kenyan business customers will though be able to deduct the VAT input.</li> <li>Exempt digital education services from VAT</li> <li>Exempt non-residents from having to produce&nbsp;<strong><a href="https://www.vatcalc.com/kenya/kenya-e-invoicing-tims-full-implementation-august-2022/">electronic invoices</a></strong></li> </ul> <h3>July 2022 &ndash; Foreign providers of electronic services given VAT registration threshold</h3> <p>Kenya has introduced a VAT registration threshold for non-resident providers of digital services to Kenyan consumers. This is KES 5 million (approx &euro;41,700) per annum of turnover. &nbsp;This is the same level as for resident business.</p> <h3>VAT on electronic services in Kenya</h3> <p>Kenya obliges providers and marketplaces facilitating the sale of electronic or digital services to charge and collect Value Added Tax on their sales to local consumers. Sellers have faced this requirement since 2 September 2013. The (Digital Marketplace Supply) Regulations 2020 confirmed the liabilities on electronic platforms and marketplaces with effect from March 2021.</p> <p>Note:&nbsp;<strong>Kenyan Digital Services Tax</strong>&nbsp;is also payable at 1.5% since the start of 2021.</p> <p>Calculate or verify Kenyan calculations on individual or batch transactions with our&nbsp;<a href="https://www.vatcalc.com/products/vat-advisor/"><strong>Advisor</strong></a>&nbsp;and&nbsp;<a href="https://www.vatcalc.com/products/vat-auditor/"><strong>Auditor</strong></a><strong>&nbsp;&nbsp;</strong>services. These also cover any B2C or B2B transaction around the world.</p> <h3>What digital services are liable to Kenya VAT?</h3> <p>The VAT Act lists income the following e-services are being considered subject to VAT:</p> <ul> <li>Software and the updating of software</li> <li>Gaming including games of chance</li> <li>Images, text and information</li> <li>Access to databases</li> <li>Self-education packages</li> <li>Streaming or download music and films</li> <li>Websites, web hosting or remote maintenance of programs and equipment</li> <li>Political, cultural, artistic, sporting, scientific and other broadcasts and events, including broadcast television</li> </ul> <h3>Determining if Kenyan VAT is due</h3> <p>Under the destination principle, VAT is due if the customer is resident or consumes the service in Kenya. The providers or marketplaces may reply on the following examples of evidence to support this determination:</p> <ul> <li>Address of the customer</li> <li>IP address</li> <li>Banking details or credit card issuer address</li> <li>SIM card country code</li> </ul> <h3>VAT compliance</h3> <p>Kenya provides a simplified digital service registrations and filings process. There is no VAT registration threshold for non-residents. There is no requirement to appoint a Fiscal Representative as there is for the regular VAT registration. However, this includes no right to deduct any Kenyan VAT incurred. For B2C transactions, the Regulations require the supplier to issue an invoice or receipt showing the value of the supply and tax deducted.</p> <p>VAT returns should be filed monthly, and any taxes due should be submitted by the 20^th&nbsp;of the month following the reporting period.</p> <h3>B2B digital services</h3> <p>Since July 2022, the reverse charge option on B2B supplies by digital non-resident providers has been withdrawn. If the non-resident provider is over the VAT registration threshold, they will have to VAT register and charge their local business client VAT.</p> <p>You can follow VAT Calc&rsquo;s<strong>&nbsp;<a href="https://www.vatcalc.com/global/global-vat-and-gst-on-digital-services-to-consumers/">global VAT and GST on digital services</a>&nbsp;</strong>tracker to see which other countries have introduced indirect taxes on electronic services to consumers.</p> <h2>Africa &amp; Middle East VAT on digital services</h2> <table id="wpdtSimpleTable-19"> <tbody> <tr> <td>Comments (click for details)</td> <td>Rate</td> <td>Date</td> <td>Threshold</td> <td>Comments</td> </tr> <tr> <td><a href="https://www.vatcalc.com/algeria/algerian-vat-on-non-resident-digital-services/" target="_self">Algeria</a></td> <td>9%</td> <td>Jan 2020</td> <td>Nil</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/angola/angola-vat-on-non-resident-digital-services/" target="_self">Angola</a></td> <td>14%</td> <td>Oct 2019</td> <td>&ndash;</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/bahrain/bahrain-vat-on-foreign-digital-services/" target="_self">Bahrain</a></td> <td>10%</td> <td>Jan 2019</td> <td>Nil</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/cameroon/cameroon-vat-on-non-resident-digital-services/" target="_self">Cameroon</a></td> <td>19.5%</td> <td>Jan 2020</td> <td>XAF 50 million</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/egypt/egypt-vat-on-digital-services-foreign-providers/" target="_self">Egypt</a></td> <td>14%</td> <td>Sep 2016</td> <td>EGP 500,000</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/ghana/ghana-vat-on-foreign-digital-services/" target="_self">Ghana</a></td> <td>12.5%</td> <td>Apr 2022</td> <td>GHS 200,000</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/israel/israel-vat-foreign-digital-services-2022/" target="_self">Israel</a></td> <td>17%</td> <td>2022</td> <td>&ndash;</td> <td>Proposal in 2021/22 budget</td> </tr> <tr> <td><a href="https://www.vatcalc.com/ivory-coast/ivory-coast-vat-on-digital-services-2022/" target="_self">Ivory Coast</a></td> <td>18%</td> <td>2022</td> <td>-</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/kenya/kenya-vat-on-foreign-digital-services/" target="_self">Kenya</a></td> <td>16%</td> <td>Sep 2013</td> <td>KES 5million</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/kuwait/kuwait-vat-on-foreign-digital-services-jan-2023/" target="_self">Kuwait</a></td> <td>5%</td> <td>Jan 2023?</td> <td>-</td> <td>TBC</td> </tr> <tr> <td><a href="https://www.vatcalc.com/mauritius/mauritius-vat-on-foreign-digital-services/" target="_self">Mauritius</a></td> <td>15%</td> <td>2020</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/nigeria/nigeria-vat-on-goods-digital-services-jan-2021-for-non-residents/" target="_self">Nigeria</a></td> <td>7.5%</td> <td>Jan 2020</td> <td>$25,000</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/oman/oman-vat-on-non-resident-digital-service-providers-april-2021/" target="_self">Oman</a></td> <td>5%</td> <td>Apr 2021</td> <td>OMR 35,000</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/rwanda/rwanda-vat-on-digital-services-review/" target="_self">Rwanda</a></td> <td>18%</td> <td>TBC</td> <td>&nbsp;</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/saudi-arabia/saudi-arabia-vat-on-digital-services/" target="_self">Saudi Arabia</a></td> <td>15%</td> <td>Jan 2018</td> <td>Nil</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/south-africa/south-africa-vat-on-digital-services-by-non-residents/" target="_self">South Africa</a></td> <td>15%</td> <td>Jun 2014</td> <td>ZAR 1 million</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/tanzania/tanzania-vat-on-digital-services-extended-to-non-residents/" target="_self">Tanzania</a></td> <td>18%</td> <td>Jul 2022</td> <td>Nil</td> <td>Residents since Jul 2015</td> </tr> <tr> <td><a href="https://www.vatcalc.com/tunisia/tunisia-vat-on-foreign-digital-services/" target="_self">Tunisia</a></td> <td>19%</td> <td>Jan 2020</td> <td>Nil</td> <td>Withholding VAT; 3% Royalty Tax</td> </tr> <tr> <td><a href="https://www.vatcalc.com/uganda/uganda-vat-on-foreign-digital-services-new-portal/" target="_self">Uganda</a></td> <td>18%</td> <td>Jan 2020</td> <td>UGX 150m</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/uae/uae-vat-on-foreign-digital-services/" target="_self">United Arab Emirates</a></td> <td>5%</td> <td>Jan 2018</td> <td>AED 375,000</td> <td>&nbsp;</td> </tr> <tr> <td><a href="https://www.vatcalc.com/zimbabwe/zimbabwe-vat-on-foreign-digital-services/" target="_self">Zimbabwe</a></td> <td>14.5%</td> <td>Jan 2020</td> <td>Nil</td> </tr> </tbody> </table> None Kenya, Africa, VAT, the digital economy, digital services, Indirect taxes, third party collecting tax, noon-residents, withholding tax, tax compliance, tax gap, low compliance, regulations, https://www.vatcalc.com/kenya/kenya-vat-on-non-resident-digital-services-update-2/

digital taxation accounting & taxation / concepts of taxation, business models basis for taxation, customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith publication low language proficiency None all <p _msthash="43830" _msttexthash="21706412">Il y a une nouvelle tendance des pays africains à taxer l’utilisation du commerce électronique et des entreprises numériques telles que Netflix, Google, YouTube et Amazon.</p> <p _msthash="43831" _msttexthash="219687">Image: Netflix</p> <p _msthash="43832" _msttexthash="30706">Par</p> <p><a _msthash="43833" _msttexthash="251368" href="https://qz.com/author/qz-tawandakarombo">Tawanda Karombo</a></p> <p _msthash="43834" _msttexthash="355927">Publié4 février 2022</p> <p _msthash="43835" _msttexthash="25861238">Le Zimbabwe et le Nigeria sont les derniers pays africains à avoir élaboré des plans pour la collecte de taxes auprès des entreprises de commerce électronique et numériques telles que Netflix, Google, YouTube et Amazon.</p> <p _msthash="43836" _msttexthash="81086070">Cela fait suite à une initiative très critiquée des gouvernements <a _istranslated="1" href="https://restofworld.org/2022/how-mobile-money-became-the-new-cash-cow-for-african-governments-but-at-a-cost/" rel="noopener noreferrer" target="_blank">africains visant à taxer les paiements numériques et l’utilisation de l’argent mobile</a>, alors que les gouvernements à court d’argent cherchent à élargir la collecte des recettes pendant la pandémie.</p> <p _msthash="43837" _msttexthash="121433">PUBLICITÉ</p> <p> </p> <p _msthash="43838" _msttexthash="63054303">Kin Mungai, analyste de recherche principal au Center for Financial Regulation and Inclusion (Cenfri), a déclaré à Quartz que la taxation des plates-formes de commerce électronique et de fintech à ce stade naissant nuit à la croissance et à l’adoption de telles plates-formes.</p> <p _msthash="43839" _msttexthash="86330530">« La clé est de promouvoir les paiements numériques et le commerce électronique et nous en sommes encore à ce stade dans la plupart des pays africains où beaucoup de gens sont encore initiés au commerce électronique. [Cela a à voir avec] les problèmes d’accès aux appareils et le coût et la qualité de la connectivité Internet », a déclaré Mungai.</p> <h2><strong _msthash="43840" _msttexthash="13928629">D’abord les paiements électroniques et l’argent mobile, maintenant le commerce électronique et les médias numériques</strong></h2> <p _msthash="43841" _msttexthash="240071039">Malgré cela, les services numériques tels que le streaming en ligne, la publicité numérique et le commerce électronique, entre autres, sont de plus en plus taxés sur tout le continent, <a _istranslated="1" href="https://www.internationaltaxreview.com/article/b1tkp33zx05032/challenges-of-applying-vat-to-e-commerce-in-africa" rel="noopener noreferrer" target="_blank">principalement sous la forme d’une taxe sur la valeur ajoutée (TVA).</a> Ce mois-ci, la ministre nigériane des Finances, Zainab Ahmed, a dévoilé <a _istranslated="1" href="https://www.reuters.com/markets/rates-bonds/nigeria-plans-tax-digital-non-resident-firms-6-turnover-2022-01-05/" rel="noopener noreferrer" target="_blank">son intention de taxer les entreprises internationales de numérique et de commerce électronique</a> qui offrent des services aux habitants à un taux d’environ 6% du chiffre d’affaires.</p> <p _msthash="43842" _msttexthash="121433">PUBLICITÉ</p> <p _msthash="43843" _msttexthash="133153852">Le Zimbabwe devrait également commencer à taxer les sites de contenu internationaux tels que YouTube et les annonceurs sur des plateformes telles que Facebook ainsi <a _istranslated="1" href="https://itweb.africa/content/kYbe97XDjgZ7AWpG" rel="noopener noreferrer" target="_blank">que les transactions de commerce électronique</a>, rejoignant <a _istranslated="1" href="https://qz.com/africa/2028653/uganda-replaces-ott-social-media-tax-with-tax-on-internet-bundles/" rel="noopener noreferrer" target="_blank">ainsi l’Ouganda dans la course africaine à l’expansion des recettes pour gonfler les</a> coffres de l’État.</p> <p _msthash="43844" _msttexthash="95004169">Dans un <a _istranslated="1" href="https://itweb.africa/content/kYbe97XDjgZ7AWpG" rel="noopener noreferrer" target="_blank">avis public daté du 19 janvier</a>, le ministre zimbabwéen des TIC, Jenfan Muswere, a déclaré que le pays d’Afrique australe avait conclu un accord de partenariat public-privé avec Daedalus World Limited de Tortola, dans les îles Vierges britanniques, pour fournir un « service de collecte de revenus en taxant les sociétés éligibles » dans les services numériques, y compris les crypto-monnaies.</p> <p _msthash="43845" _msttexthash="48536683">En raison de l’hyperinflation et des problèmes monétaires, <a _istranslated="1" href="https://qz.com/africa/1662753/bitcoin-crypto-soar-in-zimbabwe-again-after-us-dollar-ban/" rel="noopener noreferrer" target="_blank">l’utilisation de la crypto-monnaie a prospéré au Zimbabwe malgré l’interdiction</a> par le gouvernement des banques de transactions impliquant les actifs numériques.</p> <p _msthash="43846" _msttexthash="141190998">Le Zimbabwe rejoint <a _istranslated="1" href="https://qz.com/africa/2021680/south-africa-approach-to-bitcoin-regulation-is-unique-in-africa/" rel="noopener noreferrer" target="_blank">l’Afrique du Sud qui taxe déjà le commerce et l’investissement en crypto-monnaie</a>. Le Zimbabwe n’a cependant pas encore légalisé le commerce des crypto-monnaies telles que le bitcoin. Pendant ce temps, l’Afrique du Sud va également de l’avant avec des plans visant à taxer des entreprises telles que Netflix si le président Cyril Ramaphosa veut arriver à ses fins.</p> <p _msthash="43847" _msttexthash="121433">PUBLICITÉ</p> <p> </p> <p _msthash="43848" _msttexthash="17936568">En 2020, Ramaphosa a publié un rapport qui, entre autres recommandations fiscales, comprend une nouvelle <a _istranslated="1" href="https://businesstech.co.za/news/media/443446/3-tax-changes-proposed-for-south-africa-including-a-new-netflix-tax/" rel="noopener noreferrer" target="_blank">taxe numérique pour des entreprises</a> telles que <a _istranslated="1" href="https://mybroadband.co.za/news/business/356539-digital-tax-on-netflix-facebook-and-amazon-in-south-africa-expert-opinion.html" rel="noopener noreferrer" target="_blank">Netflix, Amazon et Facebook</a><strong _istranslated="1">.</strong></p> <p _msthash="43849" _msttexthash="133903523">En Afrique de l’Est, l’administration fiscale du Kenya a un avis sur son site Web d’une taxe sur les services numériques (DST) qui « est payable sur les revenus tirés ou accumulés au Kenya <a _istranslated="1" href="https://kra.go.ke/images/publications/Brochure-Digital-Service-Tax-Website.pdf" rel="noopener noreferrer" target="_blank">de services offerts par le biais d’un marché numérique</a> » (pdf). Il définit les marchés numériques comme des plates-formes « qui permettent une interaction directe entre les acheteurs et les vendeurs de biens et de services par des moyens électroniques ».</p> <p _msthash="43850" _msttexthash="35572446">« La taxe sur les services numériques a été introduite dans la loi de finances 2020 et entrera en vigueur le 1er janvier 2021 (à) un taux de 1,5% de la valeur brute de la transaction. » La taxe vise les fournisseurs de services numériques résidents et non-résidents.</p> <p _msthash="43851" _msttexthash="92896882"><a _istranslated="1" href="https://www.businessincameroon.com/economy/0601-9806-cameroon-extends-tax-base-to-the-e-commerce-sector" rel="noopener noreferrer" target="_blank">Le Cameroun est également un autre pays</a> où les taxes numériques et de commerce électronique « existent déjà pour les services facturés au Cameroun », a déclaré Steve Tchoumba, un entrepreneur en technologie spécialisé dans le Cameroun et membre du conseil d’administration d’AfriLabs.</p> <p _msthash="43852" _msttexthash="121433">PUBLICITÉ</p> <p> </p> <p _msthash="43853" _msttexthash="50260470">Cependant, il y a des complications par lesquelles certains créateurs de contenu sur YouTube et Facebook monétisent leurs pages en dehors du Cameroun, ce qui rend difficile pour le gouvernement de mettre en œuvre efficacement les taxes sur le commerce électronique et le numérique sur ces prélèvements.</p> <p _msthash="43854" _msttexthash="124393464">« Ces plateformes comme YouTube n’ont pas encore activé le paiement au Cameroun et beaucoup de créateurs de contenu sur Facebook et YouTube ici ont créé des comptes en France ou aux États-Unis pour le paiement du contenu – ce n’est qu’alors que le gouvernement pourra mettre en œuvre la taxe efficacement », a déclaré Tchoumba à Quartz.</p> <p _msthash="43855" _msttexthash="50878776">Il est très probable que davantage de pays africains mettront en œuvre à l’avenir des taxes similaires compte tenu de l’importance croissante des services numériques, du commerce électronique et des paiements électroniques sur le continent.</p> <p _msthash="43856" _msttexthash="31192720"><em _istranslated="1"><strong _istranslated="1">Inscrivez-vous au </strong></em><a _istranslated="1" href="https://qz.com/emails/africa-weekly-brief/" rel="noopener noreferrer" target="_blank"><strong _istranslated="1"><em _istranslated="1">Quartz Africa Weekly Brief ici</em></strong></a><em _istranslated="1"><strong _istranslated="1"> pour recevoir des nouvelles et des analyses sur les affaires, la technologie et l’innovation africaines dans votre boîte de réception.</strong></em></p> <p>There is a new trend of African countries taxing the use of e-commerce and digital companies such as Netflix, Google, YouTube and Amazon.</p> <p>Image:&nbsp;Netflix</p> <p>By</p> <p><a href="https://qz.com/author/qz-tawandakarombo">Tawanda Karombo</a></p> <p>PublishedFebruary 4, 2022</p> <p>Zimbabwe and Nigeria are the latest African countries to lay out plans for the collection of taxes from e-commerce and digital companies such as Netflix, Google, YouTube, and Amazon.</p> <p>This comes after a much criticized push by&nbsp;<a href="https://restofworld.org/2022/how-mobile-money-became-the-new-cash-cow-for-african-governments-but-at-a-cost/" rel="noopener noreferrer" target="_blank">African governments to tax digital payments and mobile money</a>&nbsp;usage as cash strapped governments seek to broaden revenue collection during the pandemic.</p> <p>ADVERTISEMENT</p> <p>&nbsp;</p> <p>Kin Mungai, a senior research analyst at the Center for Financial Regulation and Inclusion (Cenfri) told Quartz that taxing e-commerce and fintech platforms in this nascent stage is working against the growth and adoption of such platforms.</p> <p>&ldquo;The key is to promote digital payments and e-commerce and we are still at that stage in most African countries where a lot of people are still being introduced to e-commerce. [This has to do with] issues of access to devices and the cost and quality of internet connectivity,&rdquo; Mungai said.</p> <h2><strong>First e-payments and mobile money, now e-commerce and digital media</strong></h2> <p>Despite this, digital services such as online streaming, digital advertising, and e-commerce among others are increasingly being taxed across the continent,&nbsp;<a href="https://www.internationaltaxreview.com/article/b1tkp33zx05032/challenges-of-applying-vat-to-e-commerce-in-africa" rel="noopener noreferrer" target="_blank">mostly in the form of a Value Added Tax (VAT) levy</a>. This month, Nigerian finance minister, Zainab Ahmed unveiled&nbsp;<a href="https://www.reuters.com/markets/rates-bonds/nigeria-plans-tax-digital-non-resident-firms-6-turnover-2022-01-05/" rel="noopener noreferrer" target="_blank">plans to tax international digital and e-commerce</a>&nbsp;companies that offer services to locals at a rate of about 6% of turnover.</p> <p>ADVERTISEMENT</p> <p>Zimbabwe is also set to start taxing international content sites such as YouTube and advertisers on platforms such as Facebook&nbsp;<a href="https://itweb.africa/content/kYbe97XDjgZ7AWpG" rel="noopener noreferrer" target="_blank">as well as e-commerce transactions</a>, joining&nbsp;<a href="https://qz.com/africa/2028653/uganda-replaces-ott-social-media-tax-with-tax-on-internet-bundles/" rel="noopener noreferrer" target="_blank">Uganda in the African race</a>&nbsp;to expand revenue collections to boost state coffers.</p> <p>In a&nbsp;<a href="https://itweb.africa/content/kYbe97XDjgZ7AWpG" rel="noopener noreferrer" target="_blank">public notice dated Jan. 19</a>, Zimbabwe ICT minister, Jenfan Muswere said the southern African country had entered into a public-private partnership agreement with Daedalus World Limited of Tortola, British Virgin Islands to provide &ldquo;revenue collection service through taxing qualifying companies&rdquo; in digital services, including cryptocurrencies.</p> <p>Owing to hyperinflation and currency woes,&nbsp;<a href="https://qz.com/africa/1662753/bitcoin-crypto-soar-in-zimbabwe-again-after-us-dollar-ban/" rel="noopener noreferrer" target="_blank">cryptocurrency use has been blossoming in Zimbabwe</a>&nbsp;despite the government banning banks from transactions involving the digital assets.</p> <p>Zimbabwe joins&nbsp;<a href="https://qz.com/africa/2021680/south-africa-approach-to-bitcoin-regulation-is-unique-in-africa/" rel="noopener noreferrer" target="_blank">South Africa which already taxes cryptocurrency</a>&nbsp;trade and investment. Zimbabwe has however not yet legalized trade in cryptocurrencies such as bitcoin. South Africa meanwhile is also forging ahead with plans to tax companies such as Netflix if President Cyril Ramaphosa is to have his way.</p> <p>ADVERTISEMENT</p> <p>&nbsp;</p> <p>In 2020, Ramaphosa published a report that among other tax recommendations, includes a new&nbsp;<a href="https://businesstech.co.za/news/media/443446/3-tax-changes-proposed-for-south-africa-including-a-new-netflix-tax/" rel="noopener noreferrer" target="_blank">digital tax for companies</a>&nbsp;such as&nbsp;<a href="https://mybroadband.co.za/news/business/356539-digital-tax-on-netflix-facebook-and-amazon-in-south-africa-expert-opinion.html" rel="noopener noreferrer" target="_blank">Netflix, Amazon, and Facebook</a><strong>.</strong></p> <p>Over in east Africa, Kenya&rsquo;s revenue service has a notice on its website of a Digital Service Tax (DST) that &ldquo;is payable on income derived or accrued in Kenya&nbsp;<a href="https://kra.go.ke/images/publications/Brochure-Digital-Service-Tax-Website.pdf" rel="noopener noreferrer" target="_blank">from services offered through a digital marketplace</a>&rdquo; (pdf). It defines digital marketplaces as platforms &ldquo;that enable direct interaction between buyers and sellers of goods and services through electronic&rdquo; means.</p> <p>&ldquo;Digital Service Tax was introduced in the Finance Act 2020, and becomes effective from 1st January 2021 (at) a rate of 1.5% of the gross transaction value.&rdquo; The tax targets resident and non-resident digital service providers.</p> <p><a href="https://www.businessincameroon.com/economy/0601-9806-cameroon-extends-tax-base-to-the-e-commerce-sector" rel="noopener noreferrer" target="_blank">Cameroon is also another country</a>&nbsp;where digital and e-commerce taxes &ldquo;already exist for services billed in Cameroon,&rdquo; said Steve Tchoumba, a tech entrepreneur with expertise on Cameroon and a board member for AfriLabs.</p> <p>ADVERTISEMENT</p> <p>&nbsp;</p> <p>However, there are complications whereby some content creators on YouTube and Facebook are monetizing their pages outside of Cameroon, making it difficult for the government to effectively implement the e-commerce and digital levies on these.</p> <p>&ldquo;These platforms like YouTube have not yet activated payment in Cameroon and a lot of the content creators on Facebook and YouTube here have created accounts in France or US for payment for the content&ndash; only then can the government implement the tax effectively,&rdquo; Tchoumba told Quartz.</p> <p>It is very likely that more African countries will in the future implement similar taxes given the growing importance of digital services, e-commerce and e-payments on the continent.</p> <p><em><strong>Sign up to&nbsp;</strong></em><a href="https://qz.com/emails/africa-weekly-brief/" rel="noopener noreferrer" target="_blank"><strong><em>the Quartz Africa Weekly Brief here</em></strong></a><em><strong>&nbsp;for news and analysis on African business, tech, and innovation in your inbox.</strong></em></p> None Africa, Netflix, digital payments, mobile money, VAT, e-payments, e-commerce, e-platforms, platforms, fintech, fintech platforms,Amazon, digital economy, taxation of source based income, source based income, tax treaties, double tax agreements, royalties, IP, tax transparency, revenue reporting, tax evasion, tax avoidance, https://qz.com/africa/2122487/african-governments-now-want-to-tax-your-netflix-and-chill

digital taxation domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith publication medium language proficiency None all <h1 _msthash="43783" _msttexthash="2659969">L’Ouganda impose la TVA sur les services numériques</h1> <p _msthash="43784" _msttexthash="1301027">Juillet 8, 2022 par <a _istranslated="1" href="https://researchictsolutions.com/home/author/steve_esselaar/" rel="author" title="Posts by Steve Esselaar">Steve Esselaar</a> <a _istranslated="1" href="https://researchictsolutions.com/home/category/weekly-news/">Weekly News</a></p> <p _msthash="43785" _msttexthash="865167693"><a _istranslated="1" href="https://www.monitor.co.ug/uganda/business/prosper/digital-tax-uganda-departs-from-kenya-3869698">L’Ouganda</a> a rejoint la plupart des pays du monde et a étendu la TVA aux plateformes numériques non résidentes. À compter du 1er juillet 2022, une TVA de 18 % sera facturée sur les services électroniques tels que l’hébergement Web, les logiciels et les services de streaming. Cela signifie que lorsqu’un client en Ouganda achète l’un de ces services auprès d’une société comme Amazon ou Meta, l’entreprise doit facturer une TVA de 18% et soumettre cette charge à l’Autorité fiscale ougandaise. L’Ouganda rejoint de nombreux autres pays qui ont étendu la TVA aux services numériques, tels que le Kenya et l’Afrique du Sud et la plupart des pays développés du monde. Selon <a _istranslated="1" href="https://www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-april-2021.pdf">l’OCDE,</a> 70 pays facturent actuellement la TVA sur les services numériques et 40 autres prévoient de mettre en œuvre une TVA numérique au cours de la prochaine année. <a _istranslated="1" href="https://www.oecd.org/tax/forum-on-tax-administration/tax-technology-tools-and-digital-solutions/value-added-tax.htm">L’OCDE estime</a> que la TVA représente la plus grande part des recettes fiscales des gouvernements africains avec 29%. </p> <p><img alt="" src="./material-2023-07-12trans_files/Screen-Shot-2022-07-08-at-13.14.21-300x282.png" style="height:367px; width:390px"/></p> <p _msthash="43786" _msttexthash="130841750">Du point de vue de l’équité, cette approche est logique car si un client doit payer la TVA sur les achats hors ligne, il doit également payer pour les achats en ligne. Et adopter la TVA sur les services numériques est une bien meilleure approche que d’imposer une taxe sur les services numériques comme au Kenya, en particulier lorsque les recettes provenant d’une TSN sont si faibles. </p> <h5><strong _msthash="43787" _msttexthash="4109066">Autres nouvelles de toute l’Afrique</strong></h5> <ul> <li _msthash="43788" _msttexthash="35457461"><a _istranslated="1" href="https://itweb.africa/content/KzQenqjy8JgMZd2r?utm_source=dailyEnews_link&amp;utm_medium=email">Le Kenya ajoute de nouvelles taxes sur les TIC</a>: le Kenya a ajouté un droit d’accise de 10% sur les téléphones cellulaires ainsi qu’une taxe sur les cartes SIM de 50 Ksh par carte SIM. </li> <li _msthash="43789" _msttexthash="63616787"><a _istranslated="1" href="https://itweb.africa/content/kLgB17ez3ZeM59N4">Un autre câble sous-marin en Namibie</a> : Le câble Equiano est partiellement opérationnel et a atterri à Swakopmund. Lorsqu’il sera pleinement opérationnel au 4e trimestre de cette année, il fournira 20 fois plus de capacité que ce qui était auparavant disponible et augmentera les vitesses Internet de plus de 2,5 fois. </li> <li _msthash="43790" _msttexthash="30739930"><a _istranslated="1" href="https://www.businessdailyafrica.com/bd/markets/market-news/m-pesa-launches-interest-free-loans-for-buying-goods-3871536">Safaricom propose désormais</a> des prêts sans intérêt via MPESA : Les clients de MPESA peuvent profiter de prêts sans intérêt pour une période de 30 jours et jusqu’à 100 000 KSh. </li> <li _msthash="43791" _msttexthash="24561849"><a _istranslated="1" href="https://www.commsupdate.com/articles/2022/07/08/safaricom-ethiopia-says-phased-launch-to-begin-in-august/?utm_source=CommsUpdate&amp;utm_campaign=361c7ceeb4-CommsUpdate+08+July+2022&amp;utm_medium=email&amp;utm_term=0_0688983330-361c7ceeb4-11676563">Safaricom Ethiopia</a>: Le lancement officiel aura lieu dans la ville de Dire Dawa le mois prochain avec des services à 25% de la population d’ici avril 2023.</li> </ul> <h1>Uganda imposes VAT on digital services</h1> <p>July 8, 2022&nbsp;by&nbsp;<a href="https://researchictsolutions.com/home/author/steve_esselaar/" rel="author" title="Posts by Steve Esselaar">Steve Esselaar</a>&nbsp;<a href="https://researchictsolutions.com/home/category/weekly-news/">Weekly News</a></p> <p><a href="https://www.monitor.co.ug/uganda/business/prosper/digital-tax-uganda-departs-from-kenya-3869698">Uganda</a>&nbsp;has joined most countries around the world and expanded VAT to include non-resident digital platforms. Effective 1 July 2022, VAT of 18% will be charged on electronic services like web hosting, software and streaming services. This means that when a customer in Uganda purchases any of these services from a company like Amazon or Meta, the company must charge VAT of 18% and submit this charge to the Ugandan Revenue Authority. Uganda joins many other countries that have expanded VAT to digital services such as Kenya and South Africa and most developed countries around the world. According to the&nbsp;<a href="https://www.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-april-2021.pdf">OECD</a>, 70 countries currently charge VAT on digital services and a further 40 are planning to implement a digital VAT in the next year. The&nbsp;<a href="https://www.oecd.org/tax/forum-on-tax-administration/tax-technology-tools-and-digital-solutions/value-added-tax.htm">OECD estimates</a>&nbsp;that VAT makes up the biggest share of tax revenue for African governments at 29%.&nbsp;</p> <p><img alt="" src="https://researchictsolutions.com/home/wp-content/uploads/2022/07/Screen-Shot-2022-07-08-at-13.14.21-300x282.png" style="height:367px; width:390px" /></p> <p>From a fairness perspective, this approach makes sense because if a customer has to pay VAT on offline purchases, they should pay for online purchases as well. And adopting VAT on digital services is a far better approach than imposing a digital services tax like in Kenya, especially when the revenue from a DST is so tiny.&nbsp;</p> <h5><strong>Other news from around Africa</strong></h5> <ul> <li><a href="https://itweb.africa/content/KzQenqjy8JgMZd2r?utm_source=dailyEnews_link&amp;utm_medium=email">Kenya adds more ICT taxes</a>: Kenya has added a 10% excise duty on cellular phones as well as a SIM card tax of Ksh 50 per SIM card.&nbsp;</li> <li><a href="https://itweb.africa/content/kLgB17ez3ZeM59N4">Another undersea cable in Namibia</a>: The Equiano cable is partially operational and landed in Swakopmund. When it is fully operational in Q4 this year, it will provide 20 times more capacity than was previously available and increase internet speeds by more than 2.5 times.&nbsp;</li> <li><a href="https://www.businessdailyafrica.com/bd/markets/market-news/m-pesa-launches-interest-free-loans-for-buying-goods-3871536">Safaricom now offers interest free loans via MPESA</a>: Customers of MPESA can take advantage of interest free loans for a period of 30 days and up to KSh 100,000.&nbsp;</li> <li><a href="https://www.commsupdate.com/articles/2022/07/08/safaricom-ethiopia-says-phased-launch-to-begin-in-august/?utm_source=CommsUpdate&amp;utm_campaign=361c7ceeb4-CommsUpdate+08+July+2022&amp;utm_medium=email&amp;utm_term=0_0688983330-361c7ceeb4-11676563">Safaricom Ethiopia</a>: The official launch will occur in the city of Dire Dawa next month with services to 25% of the population by April 2023.</li> </ul> None Uganda, VAT, digital services, digital economy, digital services tax, indirect taxes, https://researchictsolutions.com/home/uganda_vat/

digital taxation indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy medium databandwith publication high language proficiency None all <h2 _msthash="43744" _msttexthash="22413131">Les entreprises technologiques sont accusées de ne pas percevoir la TVA dans les pays africains en invoquant l’absence de réglementation claire.</h2> <h2>Technology companies are accused of not collecting VAT in African countries citing a lack of clear regulation.</h2> None Africa, VAT, the digital economy, reform VAT, update VAT for digital economy, third party collecting tax, withholding tax, tax compliance, tax gap, low compliance, regulations, https://www.internationaltaxreview.com/article/2a6a9d8lm8s67f78wvoxs/african-countries-work-on-updating-vat-regimes-for-the-digital-economy

digital taxation domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax compliance, taxation in the digital economy medium databandwith publication medium language proficiency None all <h1 _msthash="43689" _msttexthash="1738906">TVA sud-africaine sur les services électroniques</h1> <p _msthash="43690" _msttexthash="52106522">En juin 2014, l’Afrique du Sud a assujetti à la taxe sur la valeur ajoutée les revenus gagnés par les fournisseurs non-résidents de services électroniques aux consommateurs. Cela a été étendu à partir du 1er avril 2019 aux services B2B fournis aux entreprises sud-africaines par des fournisseurs étrangers.</p> <hr/> <h2 _msthash="43691" _msttexthash="1885897">Services électroniques soumis à la TVA sud-africaine</h2> <p _msthash="43692" _msttexthash="6221111">L’Afrique du Sud inclut les services suivants dans sa définition des services électroniques:</p> <ul> <li _msthash="43693" _msttexthash="839254">Jeux en ligne et jeux de changement</li> <li _msthash="43694" _msttexthash="440427">Enchères sur Internet</li> <li _msthash="43695" _msttexthash="5805553">Journaux en ligne, blogues, journaux, médias sociaux, webémissions, applications et services Web</li> <li _msthash="43696" _msttexthash="2163083">Médias en ligne, musique, livres électroniques et images</li> <li _msthash="43697" _msttexthash="7461103">Éducation, à l’exclusion des services fournis et réglementés par les autorités éducatives</li> </ul> <hr/> <h2 _msthash="43698" _msttexthash="2336399">Déterminer si une transaction est imposable en Afrique du Sud</h2> <p _msthash="43699" _msttexthash="30416893">Les règles relatives au lieu de fourniture des services électroniques sud-africains sont fondées sur le fait que le destinataire réside ou non en Afrique du Sud et si la contrepartie est réglée (compte bancaire ou carte de crédit) du pays.</p> <hr/> <h2 _msthash="43700" _msttexthash="497965">Immatriculation à la TVA</h2> <p _msthash="43701" _msttexthash="192603164">Les fournisseurs étrangers doivent s’inscrire à la TVA si leurs revenus sud-africains dépassent 1 million de ZAR par an sur une base de calendrier glissant. Les entreprises qui souhaitent s’enregistrer ne sont pas tenues de désigner un représentant fiscal; qui est requis dans la plupart des autres enregistrements étrangers. De même, avec un compte bancaire local – cela n’est pas nécessaire pour les fournisseurs de services électroniques.</p> <h2 _msthash="43702" _msttexthash="337909">Déclarations de TVA</h2> <p _msthash="43703" _msttexthash="53539967">Les déclarations sud-africaines doivent être soumises sur une base mensuelle; Parfois, les retours bimensuels sont autorisés. Les fournisseurs sont également tenus de produire des factures de TVA pour les clients, y compris des détails sur le fournisseur, le client, les services, la contrepartie et le calcul de la TVA.</p> <hr/> <h2 _msthash="43704" _msttexthash="596427">Services électroniques B2B</h2> <p _msthash="43705" _msttexthash="121545008">L’Afrique du Sud exige des fournisseurs de services électroniques B2B non-résidents qu’ils facturent la TVA sur leurs ventes commerciales et s’enregistrent donc à la TVA. Contrairement à la plupart des autres pays qui autorisent généralement la détaxation et l’utilisation de l’autoliquidation.</p> <h1>South African VAT on e-services</h1> <p>In June 2014, South Africa made income earned by non-resident providers of electronic services to consumers liable to Value Added Tax.&nbsp;This was extended from 1 April 2019 to B2B services provided to South African businesses by foreign providers.</p> <hr /> <h2>Electronic services liable to South African VAT</h2> <p>South Africa includes the following services in its definition of e-services:</p> <ul> <li>Online gaming and games of change</li> <li>Internet-based auctions</li> <li>Online journals, blogs, newspapers, social media, webcasts, apps and web services</li> <li>Online media, music, e-books and images</li> <li>Education, excluding those services provided and regulated by the education authorities</li> </ul> <hr /> <h2>Determining if a transaction is taxable in South Africa</h2> <p>The place of supply rules for South African e-services are based on the whether the recipient is resident in South Africa, and if the consideration is settled (bank account or credit card) from the country.</p> <hr /> <h2>VAT registration</h2> <p>Foreign providers must VAT register if their South African income exceeds&nbsp;ZAR 1million per annum on a rolling calendar basis. Businesses seeking a registration are not required to appoint a fiscal representative; which is required in most other foreign registrations. Similarly, with a local bank account &ndash; this is not required for e-service providers.</p> <h2>VAT returns</h2> <p>South African returns must be submitted on a monthly basis; occasionally bi-monthly returns are permitted. Providers are also required to produce VAT invoices for customers, including details of the vendor, customer, services, consideration and VAT calculation.</p> <hr /> <h2>B2B e-services</h2> <p>South Africa requires B2B non-resident providers of e-services to charge VAT on their business sales and therefore register for VAT. This is unlike most other countries which generally permit zero-rating and the use of the reverse charge.</p> None South Africa, VAT on e-services , digital economy, indirect taxes, VAT, https://www.avalara.com/vatlive/en/country-guides/africa-and-middle-east/south-africa/south-african-vat-electronic-services.html

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy high databandwidth webinar/lecture medium language proficiency None all <p _msthash="43648" _msttexthash="148344365">L’ATAF a lancé les guides sur les TIC et le secteur informel le 24 juin 2021. Les deux livres sont des manuels qui peuvent être utilisés régulièrement par les experts fiscaux des TIC et du secteur informel pour améliorer leurs processus administratifs et leurs environnements politiques, juridiques et institutionnels afin de renforcer les deux secteurs. Le lancement a réuni des experts des TIC et de la fiscalité du secteur informel. Les experts ont partagé les défis et les progrès réalisés, en particulier dans le secteur des TIC.</p> <p _msthash="43649" _msttexthash="210652">Moments clés</p> <p>ATAF launched the ICT and Informal Sector guidebooks on 24 June 2021. The two books are manuals that can be used by ICT and informal sector tax experts regularly to improve their administrative processes and political, legal, and institutional environments to strengthen both sectors. The launch featured experts in the ICT and informal sector taxation. Experts shared challenges and gains made, especially in the ICT sector.</p> <p>Key moments</p> None ATAF, Information and Communication Technology, ICT, compliance, tax gap, informal sector, informal economy, improve compliance, IT, https://www.youtube.com/watch?v=FSXgk6DI6qs

digital taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith webinar/lecture medium language proficiency None all None Africa, Committee on Fiscal Studies, University of Nairobi, Digital taxation, taxing in the digital economy, digital services tax, the digital economy, reform, regulations domestic law, BEPS, Pillar 1, Pillar 2, Pillar one, Pillar two,, https://www.youtube.com/watch?v=nRg4ZGJMzK0&t=1565s

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all None India, Studycafe, transfer pricing, transfer pricing software, corporate income tax, financial transactions, guidelines, MNE, MNEs, MNC, MNCs, Group structure, domestic laws, domestic legislation, https://www.youtube.com/watch?v=hA_jPt_V8Cg

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="43530" _msttexthash="125423792">En octobre 2015, le rapport final sur l’Action 14 : Rendre les mécanismes de règlement des différends plus efficaces a été publié, contenant une norme minimale (la « norme minimale de l’Action 14 ») mettant l’accent sur l’amélioration de la résolution des différends fiscaux entre juridictions au moyen de la procédure amiable (MAP) en veillant à ce que :</p> <p><br/><font _msthash="43531" _mstmutation="1" _msttexthash="14254331"> •Les obligations conventionnelles liées au MAP sont pleinement mises en œuvre de bonne foi et les affaires relevant du MAP sont résolues en temps opportun;</font></p> <p><br/><font _msthash="43532" _mstmutation="1" _msttexthash="12115038"> •Des processus administratifs sont mis en œuvre pour promouvoir la prévention et le règlement rapide des différends liés aux traités; et</font></p> <p><br/><font _msthash="43533" _mstmutation="1" _msttexthash="11417809"> •Les contribuables peuvent accéder au processus du PAM lorsqu’ils sont admissibles.</font></p> <p><br/><font _msthash="43534" _mstmutation="1" _msttexthash="999288706"> Les 137 membres du Cadre inclusif BEPS se sont engagés à faire examiner et surveiller leur conformité à la norme minimale de l’Action 14 par leurs pairs dans le cadre d’un processus d’examen par les pairs effectué par le Forum FTA MAP. En outre, ces membres ont également convenu de rendre compte annuellement de leurs statistiques sur la base d’un cadre commun de déclaration statistique (« Cadre de déclaration des statistiques du PAM »). <br _istranslated="1" _mstmutation="1"/> Le processus convenu d’examen par les pairs comporte deux étapes. Au cours de l’étape 1, le cadre juridique et administratif d’une juridiction par rapport à son programme de PAM est analysé ainsi que les statistiques MAP rapportées et les contributions des pairs. Le résultat de cette analyse prend la forme d’un rapport d’examen par les pairs qui comprend des recommandations lorsque les juridictions ne respectent pas encore tous les éléments de la norme minimale de l’Action 14. Le suivi de ces recommandations est contrôlé à l’étape 2.</font></p> <p><br/><font _msthash="43535" _mstmutation="1" _msttexthash="659288578"> Le processus d’examen a été lancé fin 2016 et comprend l’examen de 82 membres du Cadre inclusif BEPS en 10 lots distincts. 48 membres ont obtenu un report de leur examen par les pairs jusqu’en 2020, le report des sept membres les plus récents du Cadre inclusif BEPS devant être confirmé lors de la prochaine réunion du Forum FTA PAM. À l’heure actuelle, l’étape 1 du processus a été achevée pour neuf lots dont le lot 10 est bien avancé, tandis que l’étape 2 a été achevée pour les trois premiers lots (comprenant 21 juridictions) et est en cours pour les lots 4 à 6 (comprenant 24 juridictions). La finalisation du processus de phase 2 pour les 10 lots est prévue pour 2021. Les résultats des examens par les pairs sont disponibles sur le site Web de l’OCDE. Ils montrent que, bien que des progrès significatifs soient réalisés, il reste encore beaucoup à faire pour améliorer l’efficacité du PAM.</font></p> <p>In October 2015 the final report on Action 14: Making Dispute Resolution Mechanisms More Effective was published, containing a minimum standard (the &ldquo;Action 14 Minimum Standard&rdquo;) with a focus on improving the resolution of tax-related disputes between jurisdictions through the mutual agreement procedure (MAP) by ensuring that:</p> <p><br /> &bull;Treaty obligations related to the MAP are fully implemented in good faith and MAP cases areresolved in a timely manner;</p> <p><br /> &bull;Administrative processes are implemented to promote the prevention and timely resolution oftreaty-related disputes; and</p> <p><br /> &bull;Taxpayers can access the MAP process when eligible.</p> <p><br /> All 137 members of the BEPS Inclusive Framework committed themselves to have their compliance with the Action 14 Minimum Standard reviewed and monitored by their peers through a peer review process performed by the FTA MAP Forum. In addition, these members also agreed to annually report their MAP statistics on the basis of a common statistical reporting framework (&ldquo;MAP Statistics Reporting Framework&rdquo;).<br /> The agreed peer review process consists of two stages. In stage 1 a jurisdiction&rsquo;s legal and administrative framework in relation to its MAP programme is analysed as well as reported MAP statistics and input from peers. The outcome of this analysis comes in the form of a peer review report that includes recommendations where jurisdictions do not yet meet all elements of the Action 14 Minimum Standard. The follow-up of these recommendations is monitored in stage 2.</p> <p><br /> The review process was launched at the end of 2016 and comprises the review of 82 members of the BEPS Inclusive Framework in 10 separate batches. 48 members obtained a deferral of their peer review until 2020, with the deferral of the seven most recent members of the BEPS Inclusive Framework to be confirmed at the next FTA MAP Forum meeting. Currently, stage 1 of the process has been completed for nine batches with batch 10 well underway, whereas stage 2 has been completed for the first three batches (comprising 21 jurisdictions) and is underway for batches 4-6 (comprising 24 jurisdictions). The finalisation of the stage 2 process for all 10 batches is foreseen for 2021. The outcomes of the peer reviews are made available on the website of the OECD. They show that while significant progress is being made, more needs to be done to improve the effectiveness of the MAP.</p> None OECD, BEPS, BEPS Action 14, Dispute Resolution Mechanisms, Dispute resolution, advance pricing arrangements, APAs, MAP https://www.oecd.org/tax/beps/public-consultation-document-beps-action-14-2020-review-november-2020.pdf

domestic taxation beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith diploma/degree/postgraduate low language proficiency None all <h1 _msthash="43465" _msttexthash="12881154">Atteindre les objectifs de développement durable en renforçant la mobilisation des ressources nationales et la coopération fiscale internationale</h1> <p _msthash="43466" _msttexthash="632580">Jeudi 17 septembre 2020, 9h00 - 10h30 </p> <ul> <li><a _msthash="43467" _msttexthash="378326" href="https://facebook.com/sharer.php?u=https%3A//www.adb.org//annual-meeting/2020/events/strengthening-drm-itc&amp;t=Achieving%2520the%2520Sustainable%2520Development%2520Goals%2520by%2520Strengthening%2520Domestic%2520Resource%2520Mobilization%2520and%2520International%2520Tax%2520Cooperation" rel="nofollow" target="_blank" title="Share on Facebook">Facebook (en anglais)</a></li> <li><a _msthash="43468" _msttexthash="159679" href="https://twitter.com/intent/tweet?text=Achieving%2520the%2520Sustainable%2520Development%2520Goals%2520by%2520Strengthening%2520Domestic%2520Resource%2520Mobilization%2520and%2520International%2520Tax%2520Cooperation&amp;url=https%3A//www.adb.org//annual-meeting/2020/events/strengthening-drm-itc&amp;via=adb_HQ" rel="nofollow" target="_blank" title="Share on Twitter">Gazouiller</a></li> <li><a _msthash="43469" _msttexthash="137371" href="https://linkedin.com/shareArticle?mini=true&amp;source=Asian%2520Development%2520Bank&amp;url=https%3A//www.adb.org//annual-meeting/2020/events/strengthening-drm-itc&amp;title=Achieving%2520the%2520Sustainable%2520Development%2520Goals%2520by%2520Strengthening%2520Domestic%2520Resource%2520Mobilization%2520and%2520International%2520Tax%2520Cooperation&amp;summary=ADB%2520President%2520Masatsugu%2520Asakawa%2520discussed%2520with%2520representatives%2520from%2520developing%2520member%2520countries%2520and%2520development%2520partners%2520how%2520their%2520collaborative%2520efforts%2520can%2520help%2520address%2520challenges%2520that%2520the%2520region%2520faces%2520in%2520domestic%2520resource%2520mobilization%2520and%2520international%2520tax%2520cooperation.%250D%250A" rel="nofollow" target="_blank" title="Share on LinkedIn">Connexion</a></li> <li><a _msthash="43470" _msttexthash="115739" href="https://www.adb.org/node/624606/printable/print" onclick="if (!window.__cfRLUnblockHandlers) return false; 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Cela nécessite un niveau plus élevé de participation aux initiatives internationales telles que le Cadre inclusif sur l’érosion de la base d’imposition et le transfert de bénéfices (érosion de la base d’imposition et transfert de bénéfices) et le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales. La BAD a annoncé la création d’un centre régional sur la gestion des risques de catastrophe et les technologies de l’information, qui sera conçu comme une plate-forme ouverte et inclusive pour relever ces défis.</p> <p _msthash="43477" _msttexthash="83409404">Lors de la table ronde, le Directeur de l’OCDE, Pascal Saint-Amans, a souligné l’énorme demande de renforcement des capacités de l’ITC dans la région et le rôle vital du centre régional proposé pour faciliter le dialogue politique et la coordination des efforts de renforcement des capacités entre les partenaires de développement.</p> <p _msthash="43478" _msttexthash="134259411">Le Directeur du FMI, Vitor Gaspar, a évoqué l’importance d’élaborer une stratégie de recettes à moyen terme sur mesure qui servira à établir les objectifs stratégiques d’un pays. Il a souligné que les plans d’action nationaux élaborés dans le cadre du pôle devaient donc s’aligner sur la stratégie de recettes de chaque membre en développement.</p> <p _msthash="43479" _msttexthash="143214292">Le ministre indonésien des Finances, Sri Mulyani Indrawati, a souligné l’importance de renforcer la gestion des risques de catastrophe et les TIC à l’appui du développement durable. Elle s’est félicitée de la création du centre régional pour promouvoir l’apprentissage entre pairs entre les membres en développement et une coopération étroite avec les partenaires de développement.</p> <p _msthash="43480" _msttexthash="137686679">Les représentants de la Banque mondiale, de l’Association des administrateurs fiscaux des îles du Pacifique et du Groupe d’étude sur l’administration et la recherche fiscales asiatiques se sont félicités de la création opportune du centre et ont manifesté leur intérêt à collaborer au renforcement de la gestion des risques de catastrophe et de l’informatique dans la région.</p> <h3 _msthash="43481" _msttexthash="176514">Panélistes</h3> <h4><img src="./material-2023-07-12trans_files/masatsugu-asakawa.jpg"/><font _msthash="43482" _mstmutation="1" _msttexthash="18648734">Masatsugu AsakawaPrésident de la Banque asiatique de développement (BAsD) et Président du Conseil d’administration de la BAD</font></h4> <h4><img src="./material-2023-07-12trans_files/taro-aso2.jpg"/><font _msthash="43483" _mstmutation="1" _msttexthash="20858994">Taro AsoGouverneur pour le Japon, BAsD; et vice-premier ministre, ministre des Finances et ministre d’État aux Services financiers du Japon</font></h4> <h4><img src="./material-2023-07-12trans_files/vitor-gaspar.jpg"/><font _msthash="43484" _mstmutation="1" _msttexthash="2570126">Vitor GasparDirecteur, Département des finances publiques, FMI</font></h4> <h4><img src="./material-2023-07-12trans_files/sri-mulyani.jpg"/><font _msthash="43485" _mstmutation="1" _msttexthash="36735530">Sri Mulyani IndrawatiVice-Président du Conseil des gouverneurs et Gouverneur de la République d’Indonésie, BAsD; et ministre des Finances de l’Indonésie</font></h4> <h4><img src="./material-2023-07-12trans_files/st-amans.jpg"/><font _msthash="43486" _mstmutation="1" _msttexthash="9486204">Pascal Saint-AmansDirecteur, Centre de politique fiscale, Organisation de coopération et de développement économiques (OCDE)</font></h4> <h3 _msthash="43487" _msttexthash="229463">Haut-parleurs</h3> <h4 _msthash="43488" _msttexthash="2100293">Chiara BronchiResponsable de programme, Banque mondiale</h4> <h4 _msthash="43489" _msttexthash="5492500">Koni RavonoChef du secrétariat, Association des administrateurs TAx des îles du Pacifique (PITAA) </h4> <h4 _msthash="43490" _msttexthash="44878288">Suryo UtomoDirecteur général, Direction générale des impôts, Ministère des finances, Indonésie; et représentant du Groupe d’étude sur l’administration fiscale et la recherche en Asie</h4> <h3 _msthash="43491" _msttexthash="226369">Présentateur</h3> <h4><img src="./material-2023-07-12trans_files/naomi-ferguson.jpg"/><font _msthash="43492" _mstmutation="1" _msttexthash="5753969">Naomi FergusonCommissaire et Directrice générale, Inland Revenue Department, Nouvelle-Zélande</font></h4> <h1>Achieving the Sustainable Development Goals by Strengthening Domestic Resource Mobilization and International Tax Cooperation</h1> <p>Thursday, 17 September 2020, 9:00 am - 10:30 am&nbsp;</p> <ul> <li><a href="https://facebook.com/sharer.php?u=https%3A//www.adb.org//annual-meeting/2020/events/strengthening-drm-itc&amp;t=Achieving%2520the%2520Sustainable%2520Development%2520Goals%2520by%2520Strengthening%2520Domestic%2520Resource%2520Mobilization%2520and%2520International%2520Tax%2520Cooperation" rel="nofollow" target="_blank" title="Share on Facebook">Facebook</a></li> <li><a href="https://twitter.com/intent/tweet?text=Achieving%2520the%2520Sustainable%2520Development%2520Goals%2520by%2520Strengthening%2520Domestic%2520Resource%2520Mobilization%2520and%2520International%2520Tax%2520Cooperation&amp;url=https%3A//www.adb.org//annual-meeting/2020/events/strengthening-drm-itc&amp;via=adb_HQ" rel="nofollow" target="_blank" title="Share on Twitter">Twitter</a></li> <li><a href="https://linkedin.com/shareArticle?mini=true&amp;source=Asian%2520Development%2520Bank&amp;url=https%3A//www.adb.org//annual-meeting/2020/events/strengthening-drm-itc&amp;title=Achieving%2520the%2520Sustainable%2520Development%2520Goals%2520by%2520Strengthening%2520Domestic%2520Resource%2520Mobilization%2520and%2520International%2520Tax%2520Cooperation&amp;summary=ADB%2520President%2520Masatsugu%2520Asakawa%2520discussed%2520with%2520representatives%2520from%2520developing%2520member%2520countries%2520and%2520development%2520partners%2520how%2520their%2520collaborative%2520efforts%2520can%2520help%2520address%2520challenges%2520that%2520the%2520region%2520faces%2520in%2520domestic%2520resource%2520mobilization%2520and%2520international%2520tax%2520cooperation.%250D%250A" rel="nofollow" target="_blank" title="Share on LinkedIn">LinkedIn</a></li> <li><a href="https://www.adb.org/node/624606/printable/print" onclick="if (!window.__cfRLUnblockHandlers) return false; ga('send', 'event', 'Print', 'PrintPage', 'am_content--Achieving the Sustainable Development Goals by Strengthening Domestic Resource Mobilization and International Tax Cooperation')" rel="nofollow" target="_blank" title="Print">Print</a></li> <li><a href="data:text/calendar;charset=utf8;base64,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" rel="nofollow" title="Add to calendar">Calendar</a></li> </ul> <p><a href="https://www.adb.org/sites/default/files/am-content/624606/TAX.jpg" target="_blank"><img alt="Click to enlarge" src="https://www.adb.org/sites/default/files/am-content/624606/TAX.jpg" /></a></p> <p>&nbsp;</p> <p><a href="https://www.adb.org/sites/default/files/am-content/624606/TAX.jpg" target="_blank">Click to enlarge photo</a></p> <p><a href="https://www.adb.org/news/videos/achieving-sustainable-development-goals-strengthening-domestic-resource-mobilization-and" target="_blank">&nbsp;Watch video</a></p> <h3>Seminar Summary</h3> <p>ADB President Masatsugu Asakawa discussed with representatives from developing member countries and development partners how to address the challenges that the region faces in domestic resource mobilization (DRM) and international tax cooperation (ITC) while aspiring to achieve the Sustainable Development Goals (SDGs) in a world reshaped by COVID-19.</p> <p>These challenges include the narrow tax base and volatility in tax-to-GDP ratios among ADB&rsquo;s developing members as well as the need for stronger collaboration to manage aggressive tax planning and combat tax evasion. This requires a higher level of participation in international initiatives such as the Inclusive Framework on BEPS (base erosion and profit shifting) and the Global Forum on Transparency and Exchange of Information for Tax Purposes. ADB announced the establishment of a regional hub on DRM and ITC, which will be designed as an open and inclusive platform to address these challenges.</p> <p>In the panel discussion, OECD Director Pascal Saint-Amans emphasized the huge demand for capacity building in ITC in the region and the vital role of the proposed regional hub in facilitating policy dialogue and coordination of capacity building efforts among development partners.</p> <p>IMF Director Vitor Gaspar discussed the importance of developing a tailored medium-term revenue strategy that will serve to establish a country&rsquo;s strategic objectives. He stressed that national action plans developed under the hub must therefore align with the revenue strategy of each developing member.</p> <p>Indonesian Finance Minister Sri Mulyani Indrawati highlighted the importance of strengthening DRM and ITC in support of sustainable development. She applauded the establishment of the regional hub to promote peer-to-peer learning among developing members and close cooperation with development partners.</p> <p>Representatives from the World Bank, Pacific Islands Tax Administrators Association, and Study Group on Asian Tax Administration and Research welcomed the timely establishment of the hub and signaled their interest to collaborate in strengthening DRM and ITC in the region.</p> <h3>Panelists</h3> <h4><img src="https://www.adb.org/sites/default/files/am-content/624571/masatsugu-asakawa.jpg" />Masatsugu AsakawaPresident of the Asian Development Bank (ADB) and the Chairperson of ADB&rsquo;s Board of Directors</h4> <h4><img src="https://www.adb.org/sites/default/files/am-content/624571/taro-aso2.jpg" />Taro AsoGovernor for Japan, ADB; and Deputy Prime Minister, Minister of Finance, and Minister of State for Financial Services in Japan</h4> <h4><img src="https://www.adb.org/sites/default/files/am-content/624606/vitor-gaspar.jpg" />Vitor GasparDirector, Fiscal Affairs Department, IMF</h4> <h4><img src="https://www.adb.org/sites/default/files/am-content/624606/sri-mulyani.jpg" />Sri Mulyani IndrawatiVice Chair of the Board of Governors and Governor for the Republic of Indonesia, ADB; and Minister of Finance in Indonesia</h4> <h4><img src="https://www.adb.org/sites/default/files/am-content/624606/st-amans.jpg" />Pascal Saint-AmansDirector, Center for Tax Policy, Organisation for Economic Co-operation and Development (OECD)</h4> <h3>Speakers</h3> <h4>Chiara BronchiProgram Manager, World Bank</h4> <h4>Koni RavonoHead of Secretariat, Pacific Islands TAx Administrators Association&nbsp;(PITAA)&nbsp;</h4> <h4>Suryo UtomoDirector General, Directorate General of Taxes, Ministry of Finance, Indonesia; and Representative, Study Group on Asian Tax Administration and Research</h4> <h3>Moderator</h3> <h4><img src="https://www.adb.org/sites/default/files/am-content/624606/naomi-ferguson.jpg" />Naomi FergusonCommissioner and Chief Executive, Inland Revenue Department, New Zealand</h4> east africa Sustainable Development Goals, SDGs, Domestic Resource Mobilization, International Tax Cooperation, Asian Development Bank, BEPS, base erosion and profit shifting, the Global Forum, Transparency, Exchange of Information, ITC , Information communication and technology,, https://www.adb.org/annual-meeting/2020/events/strengthening-drm-itc

international taxation foreign direct investment medium databandwith course medium language proficiency None all <p _msthash="43421" _msttexthash="1113774662">La mondialisation des marchés se caractérise par un environnement concurrentiel agressif et un scénario de développement d’innovation et de changement technologiques continus et accélérés qui peuvent générer des perturbations à tout moment et en tout lieu. Les principaux acteurs dans ce contexte sont, d’une part, les entreprises multinationales (EMN) et leurs stratégies d’internationalisation en évolution; et, d’autre part, les gouvernements et les entreprises des pays en développement, qui visent le progrès technologique, la croissance économique et le développement social en tirant parti de l’investissement étranger direct et d’autres formes d’association aux activités des entreprises multinationales telles que la sous-traitance, la fabrication d’équipements d’origine (OEM), la participation aux chaînes d’approvisionnement et aux chaînes de valeur mondiales (SGC, CVM), les réseaux mondiaux de fabrication (GMN), les coentreprises et autres types d’alliances commerciales.</p> <p _msthash="43422" _msttexthash="442765531">Ce programme de formation est destiné à aider les entreprises des pays en développement à améliorer leur position concurrentielle et à se développer aux niveaux national et international en établissant des liens avec des partenaires étrangers, en tirant parti des relations avec eux et en apprenant davantage afin d’atteindre l’autosuffisance technologique et les capacités d’innovation qui leur sont propres. À cet égard, une attention particulière sera accordée aux stratégies et aux modèles commerciaux des entreprises multinationales, aux moteurs de leurs activités dans les pays en développement et à leurs alliances avec les entreprises locales, y compris les motivations des entreprises participantes, les possibilités de partenariat, ainsi que leur négociation, leur mise en œuvre et leur gestion.</p> <p _msthash="43423" _msttexthash="627921801">Ce module de formation permettra donc aux décideurs et aux dirigeants d’entreprises des pays en développement non seulement de prendre conscience du scénario de développement international et des forces concurrentielles auxquelles ils doivent faire face, mais aussi de comprendre les stratégies et le comportement des entreprises multinationales, les possibilités de croissance et d’internationalisation disponibles dans ce contexte. et comment saisir et tirer parti de ces occasions pour progresser dans les chaînes d’approvisionnement et de valeur. Dans le même ordre d’idées, le paquet permettra aux utilisateurs de traiter les questions pratiques liées à la préparation, à la formation, à la négociation et à la gestion des divers types d’alliances et de coentreprises que les entreprises des pays en développement pourraient souhaiter conclure avec des partenaires étrangers.</p> <p _msthash="43424" _msttexthash="963728051">Le paquet saisira les réalités et les tendances dans le domaine de la technologie et de l’innovation dans des domaines tels que les technologies de l’information, l’automatisation, la robotique, l’intelligence artificielle, l’informatique en nuage, les réseaux 5G, entre autres, qui incarnent ce qui est actuellement connu sous le nom d’industrie 4.0 et ce que certains auteurs appellent la quatrième révolution industrielle. L’avènement de l’industrie 4.0 a entraîné l’émergence de grandes multinationales dans les industries numériques et le commerce électronique; et aussi les effets perturbateurs sur la réorientation des chaînes de valeur mondiales et des alliances commerciales en général. Pour les pays en développement, les défis sont les suivants: créer les capacités nécessaires pour devenir des partenaires appropriés des entreprises multinationales à l’ère de l’industrie 4.0 et progresser dans les chaînes d’approvisionnement et de valeur.</p> <p>The globalization of markets is characterized by an aggressive competitive environment and a development scenario of continuing and accelerated technological innovation and change that can generate disruptions anytime, anywhere. The main players in this context are, on the one hand, the multinational enterprises (MNEs) and their evolving internationalization strategies; and on the other hand, governments and enterprises of developing countries, who aim at technological progress, economic growth and social development by taking advantage of foreign direct investment and other forms of association to MNEs operations such as sub-contracting, original equipment manufacturing (OEM), participation in global supply chains and value chains (GSCs, GVCs), global manufacturing networks (GMNs), joint ventures (JVs) and other kinds of business alliances.</p> <p>This training package is intended to be an instrument to help firms of developing countries improve their competitive position and grow domestically and internationally by linking with foreign partners, leveraging the relationships with them, and learning further in order to achieve technological self-sufficiency and innovative capabilities of their own. In this connection, particular attention will be given to MNEs strategies and business models, the drivers of their business in developing countries, and their alliances with local firms, including the motivations of the participating enterprises, the opportunities for partnerships, and their negotiation, implementation and management.</p> <p>This training package will therefore bring to both policymakers and managers of enterprises of developing countries not only an awareness of the international development scenario and the competitive forces they have to cope with, but also an understanding of the strategies and behaviour of multinational companies, of the opportunities available for growth and internationalization in that context, and of how to seize and take advantage of such opportunities to move higher in the supply and value chains. Related to this, the package will enable the users to handle the practical issues associated to the preparation, formation, negotiation and management of the various types of alliances and joint ventures that firms of developing countries may wish to enter into with foreign partners.</p> <p>The package will capture the realities and the trends in the field of technology and innovation in such areas as information technology, automation, robotics, artificial intelligence, cloud computing, 5G networking, among others, which are embodying what is currently known as Industry 4.0 and what some authors refer to as the Fourth Industrial Revolution. The advent of Industry 4.0 has brought about the emergence of large MNEs in the digital industries and e-commerce; and also disruptive effects on re-orientating global value chains and business alliances in general. For developing countries, the challenges are: creating capabilities to become suitable partners of MNEs in the age of Industry 4.0 and to move higher in the supply and value chains.</p> None developing countries, improve their competitive positio, linking with foreign partners, atttracting foreign investment, foreign investment, foreign investors, leveraging relationship, technological self-sufficiency, innovative capabilities, Directorate of Digitalization, Technology and Agri-Business of the United Nations Industrial Development Organization, UNIDO, https://hub.unido.org/training-modules-international-lliances

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="43379" _msttexthash="21618545">Bien que de nombreux pays à faible revenu s’efforcent de taxer plus efficacement les multinationales et les particuliers fortunés, ils sont confrontés à une lutte difficile. </p> <p _msthash="43380" _msttexthash="82351893">L’une des raisons est qu’ils doivent coopérer avec d’autres pays, et les outils les plus répandus pour ce faire ont été développés par les pays à revenu élevé. Ils n’accordent pas aux pays à faible revenu une part équitable des recettes fiscales provenant des bénéfices des multinationales, et ils sont complexes à administrer. </p> <p _msthash="43381" _msttexthash="2218905">Ces problèmes ont des solutions techniques et politiques. </p> <p _msthash="43382" _msttexthash="53559506">Où les pays gagnent-ils et perdent-ils le plus? Comment les pays peuvent-ils prendre de meilleures décisions en matière de politique et d’administration fiscales? Pouvons-nous repenser les normes fiscales internationales pour les rendre plus simples et plus équitables? </p> <p>Although many lower-income countries are working hard to tax multinational companies and wealthy individuals more effectively, they face an uphill struggle.&nbsp;</p> <p>One reason is they need to cooperate with other countries, and the most widespread tools for doing so have been developed by higher-income countries. They don&rsquo;t permit lower-income countries a fair share of the tax revenues from multinational companies&rsquo; profits, and they are complex to administer.&nbsp;</p> <p>These problems have technical and political solutions.&nbsp;&nbsp;</p> <p>Where do countries gain and lose the most? How can countries make better decisions about tax policy and administration? Can we redesign international tax standards to make them simpler and fairer?&nbsp;</p> None Kenya, Tax treaties, Mauritius, tax treaty, treaty shopping, indirect transfer of ownership, tax avoidance, international tax planning, double tax agreements, domestic law, africa, tax justice, https://www.ictd.ac/topic/international-tax/

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, indirect tax (vat gst & others), tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="43336" _msttexthash="46562113">Dans la plupart des pays, les impôts fonciers sont le type de revenu le plus important que les gouvernements locaux peuvent collecter. Ils peuvent générer les fonds nécessaires pour fournir des services locaux essentiels tels que les bus, la collecte des ordures et les installations sanitaires. </p> <p _msthash="43337" _msttexthash="68612401">Mais le rendement de l’impôt foncier varie entre 10 et 20 % des revenus cibles et de nombreux contribuables potentiels sont exclus de l’assiette fiscale. Souvent, les grands bâtiments modernes ne paient guère plus d’impôts que de simples structures. </p> <p _msthash="43338" _msttexthash="47886995">Certains de ces problèmes sont techniques, mais les plus grands défis sont politiques. Alors, comment les gouvernements peuvent-ils identifier toutes les propriétés, trouver des moyens plus simples de les évaluer, mettre en place des systèmes de paiement efficaces et encourager la conformité?</p> <p>In most countries, property taxes are the most important type of revenue local governments can collect. They can generate the funds needed to provide critical local services like buses, garbage collection, and sanitation facilities.&nbsp;</p> <p>But property tax performance ranges between 10 and 20% of target revenues and many potential taxpayers are left out of the tax base.&nbsp;Often, large and modern buildings pay little more in taxes than simple structures.&nbsp;&nbsp;</p> <p>Some of these problems are technical, but the greatest challenges are political.&nbsp;&nbsp;So, how can governments identify all properties, find simpler ways to value them, set up effective payment systems and encourage compliance?</p> None property tax, local tax, Africa, local government tax, local government revenue, examples, increase local revenue, tax compliance, tax gap, improve tax collection, comparative analysis, case studies, stakeholders, civil society, politics, https://www.ictd.ac/topic/property-taxation/

tax administration domestic revenue mobilisation & external debt, tax administration / management / it medium databandwith course medium language proficiency None all <p _msthash="43295" _msttexthash="27008956">La plupart des gens paient des impôts sous une forme ou une autre, et ils sont essentiels pour financer les services publics comme l’éducation et les soins de santé. </p> <p _msthash="43296" _msttexthash="56967287">La structure et la qualité de l’administration fiscale déterminent qui paie et combien est perçu. Les administrateurs fiscaux des pays à faible revenu ont un travail difficile, qui comprend également la lutte efficace contre l’évasion fiscale. </p> <p _msthash="43297" _msttexthash="43416646">Comment l’agent des impôts peut-il s’assurer que tous les contribuables sont traités de façon juste et équitable? Et comment peuvent-ils promouvoir la confiance que les revenus sont utilisés de manière bénéfique pour les contribuables et leurs communautés? </p> <p>Most people pay taxes in some form, and they are crucial for funding public services like education and healthcare.&nbsp;&nbsp;&nbsp;</p> <p>The&nbsp;&nbsp;structure and&nbsp;quality of tax administration determines who pays and how much is collected. Tax administrators in low-income countries have a difficult job, which&nbsp;also&nbsp;includes effectively fighting tax evasion.&nbsp;&nbsp;&nbsp;</p> <p>How can&nbsp;tax officer ensure that all taxpayers are treated fairly and equitably? And how can they promote trust that revenue is used in beneficial ways for taxpayers and their&nbsp;communities?&nbsp;</p> None semi-autonomous revenue authorities, tax compliance, aspects of tax compliance, ICT, communication with taxpayers, transparency, relationship between revenue authorities and taxpayers, tax structure, digitalisation of tax administration, . https://www.ictd.ac/topic/tax-administration-compliance/

domestic taxation domestic revenue mobilisation & external debt, gender & tax, indirect tax (vat gst & others), tax administration / management / it, tax justice / human rights, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="43252" _msttexthash="3462953">Les systèmes fiscaux affectent-ils différemment les femmes et les hommes? </p> <p _msthash="43253" _msttexthash="280055061">Dans les pays à faible revenu, la majorité des gens travaillent dans le secteur informel, ce qui signifie que la plupart ne paient pas d’impôt sur le revenu, bien qu’ils paient un large éventail de frais d’utilisation et de taxes informelles pour accéder à des biens qui seraient autrement financés par les impôts. Se concentrer uniquement sur les politiques fiscales formelles passe donc à côté d’une grande partie de l’histoire de l’inégalité entre les sexes et de la fiscalité. </p> <p _msthash="43254" _msttexthash="18791318">La recherche sur le genre et la fiscalité dans les pays à faible revenu se heurte à des questions cruciales pour l’avenir. </p> <p _msthash="43255" _msttexthash="29136562">Comment concevoir et mettre en œuvre des politiques et des systèmes fiscaux pour faire progresser l’équité entre les sexes, en tenant compte des réalités quotidiennes de la fiscalité? </p> <p _msthash="43256" _msttexthash="69750876">Et quel est le rôle des femmes dans l’administration fiscale et l’élaboration des politiques, et comment évolue-t-il? Qu’est-ce qui motive les répercussions sexospécifiques des taxes informelles et des frais d’utilisation? </p> <p>Do tax systems affect women and men differently?&nbsp;</p> <p>In low-income countries, the majority of people work in the informal sector, meaning that most do not pay income taxes&mdash;though pay a wide range of user fees and informal taxes to access goods that would otherwise be financed by taxes. Focusing only on formal tax policies, then, misses much of the story of gender inequity and taxation.&nbsp;</p> <p>Research on gender and tax in low-income countries faces critical questions going forward.&nbsp;&nbsp;</p> <p>How can tax policies and systems be designed and implemented to advance gender equity, taking the everyday realities of taxation into account?&nbsp;</p> <p>And what is the role of women in tax administration and policy making, and how is it changing? What drives the gendered impacts of informal taxes and user fees?&nbsp;</p> None gender and tax, tax administration and gender inequality, inequality, gender bias, informal economy, tax policy, gender policy, indirect taxes, https://www.ictd.ac/topic/tax-and-gender/

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="43208" _msttexthash="129004083">Au cours des dernières années, les politologues ont suggéré que l’augmentation de la fiscalité peut stimuler une gouvernance plus responsable. Si les citoyens sont obligés de payer des impôts, ils peuvent se sentir plus propriétaires des ressources publiques et exiger des choses de leur gouvernement en retour. Si les contribuables ne sont pas satisfaits de la façon dont leurs impôts sont perçus ou dépensés, ils peuvent exiger plus de responsabilité ou même de démocratie. </p> <p _msthash="43209" _msttexthash="19781957">Cet argument a souvent été illustré par l’expression souvent répétée « pas d’imposition sans représentation ». </p> <p _msthash="43210" _msttexthash="26071188">Alors, l’augmentation des impôts conduira-t-elle également à une gouvernance plus responsable dans les pays en développement aujourd’hui ? </p> <p _msthash="43211" _msttexthash="3155217">Quels types d’impôts mobilisent les gens? </p> <p _msthash="43212" _msttexthash="8498230">Quelle est la meilleure façon de s’engager pour faire entendre leurs demandes de réforme? </p> <p _msthash="43213" _msttexthash="19134726">Dans quelles conditions la négociation entre l’État et les contribuables peut-elle conduire à une gouvernance plus équitable, transparente et responsable? </p> <p>In recent years, political scientists have suggested that increased taxation can spur more accountable governance. If citizens are made to pay taxes, they may feel more ownership over public resources, and demand things of their government in return. If taxpayers are unhappy with how their taxes are collected or spent, they may make demands for more accountability or even democracy.&nbsp;</p> <p>This argument has often been illustrated with the often-repeated phrase &ldquo;no taxation without representation.&rdquo;&nbsp;</p> <p>So, will raising taxes also lead to more accountable governance in developing countries today?&nbsp;</p> <p>What kinds of taxes mobilise people?&nbsp;&nbsp;</p> <p>How can they best engage to make their demands for reform heard?&nbsp;&nbsp;</p> <p>Under what conditions can state-taxpayer bargaining lead to more fair, transparent, and accountable governance?&nbsp;</p> None governance, transparancy, good governance, tax compliance, accountability, willingness to pay tax, possible links, https://www.ictd.ac/topic/tax-and-governance/

domestic taxation domestic revenue mobilisation & external debt, gender & tax, tax administration / management / it, tax & the informal economy, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="43169" _msttexthash="544643580">Environ la moitié de la main-d’œuvre mondiale travaille dans l’économie informelle. On suppose généralement qu’ils ne paient pas d’impôts, mais c’est une idée fausse. Beaucoup font des paiements formels à divers acteurs étatiques. Les ménages et les entreprises des pays à faible revenu contribuent aussi souvent de manière substantielle au financement des biens et services publics par le biais de la fiscalité informelle. Sans comprendre ces réalités, les États risquent de surtaxer certaines de leurs communautés les plus vulnérables. Il est donc important que la recherche explore comment les charges fiscales informelles sont réparties et comment la taxation de l’économie informelle affecte l’équité, le développement et la construction de l’État. </p> <p>About half of the global labour force operates within the informal economy. It&rsquo;s commonly assumed they don&rsquo;t pay any taxes &ndash; but this is a misconception.&nbsp;Many make formal payments to various state actors.&nbsp;Households and businesses in low-income countries also often contribute substantially to financing public goods and services through informal taxation. Without understanding these realities, states risk over-taxing some of their most vulnerable communities. It&rsquo;s thus important that research explores how informal tax burdens are distributed and how taxing the informal economy affects equity, development and state&nbsp;building.&nbsp;</p> None formal taxes, informal taxes, formal taxation, informal taxation, tax compliance, gender and tax, informal tax burden, formal tax burden, tax policy, fiscal policy, https://www.ictd.ac/topic/tax-and-informality/

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax administration / management / it, tax & the informal economy, tax compliance, tax policy & future trends medium databandwith database high language proficiency None all <p _msthash="43124" _msttexthash="34375185">Les villes des pays du Sud ont besoin de revenus importants pour construire des infrastructures et fournir des services locaux. Cependant, les efforts de collecte des impôts, en particulier sur la propriété, sont souvent inefficaces et inéquitables.</p> <p _msthash="43125" _msttexthash="18918861">LoGRI aide les gouvernements à augmenter les revenus locaux de manière plus équitable et de manière à promouvoir la confiance, la transparence et la responsabilité. Pour ce faire, nous :</p> <ul> <li _msthash="43126" _msttexthash="5796700">Établir des partenariats avec les gouvernements pour fournir un soutien et des conseils pratiques</li> <li _msthash="43127" _msttexthash="4659174">Mener des recherches appliquées collaboratives pour éclairer les projets de réforme</li> <li _msthash="43128" _msttexthash="3833973">Développer des outils opérationnels, y compris des solutions technologiques</li> <li _msthash="43129" _msttexthash="4583904">Offrir une formation axée sur les compétences pour développer les capacités locales</li> </ul> <p _msthash="43130" _msttexthash="18752422">Nous collaborons également avec les parties prenantes régionales et internationales sur les questions de financement local, afin de partager nos idées et de façonner les politiques.</p> <p>Cities in the Global South need significant revenue to build infrastructure and provide local services. However, efforts to collect taxes, particularly on property, are often ineffective and inequitable.</p> <p>LoGRI supports governments in raising local revenue more fairly and in ways that promote trust, transparency, and accountability. We do this by:</p> <ul> <li>Partnering with governments to provide hands-on support and advice</li> <li>Conducting collaborative, applied research to inform reform projects</li> <li>Developing operational tools, including technology solutions</li> <li>Delivering skills training to develop local capacity</li> </ul> <p>We also engage with regional and international stakeholders on local financing issues, to share insights and shape policy.</p> None Local Government Revenue Initiative, LoGRI, domestic taxation, local taxes, local taxation, local revenue, local government, property tax, https://www.ictd.ac/programme/logri/

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax administration / management / it, tax & the informal economy, tax compliance, tax policy & future trends medium databandwith database high language proficiency None all <p _msthash="43070" _msttexthash="55966456">L’Afrique est le continent qui s’urbanise le plus rapidement de la planète. Afin de fournir aux citoyens des biens et services publics adéquats et d’investir dans les infrastructures nécessaires, les villes africaines ont besoin de revenus suffisants et durables.</p> <p _msthash="43071" _msttexthash="310440962">L’impôt foncier est équitable et fournit un financement stable aux gouvernements locaux. Dans les pays développés, les impôts fonciers sont le pilier du financement local. En moyenne, les pays développés collectent environ 2,2 % de leur PIB en impôts fonciers. Dans les pays en développement et en transition, le rendement moyen est de 0,6 % du PIB, tandis qu’en Afrique, il n’est en moyenne que de 0,38 %. Avec de nombreuses villes africaines en plein essor, cela représente une opportunité importante : si les villes africaines prospères pouvaient augmenter la proportion des impôts collectés, elles pourraient faire beaucoup plus pour améliorer la qualité de vie de leurs communautés.</p> <p _msthash="43072" _msttexthash="509708810">Malgré cet énorme potentiel, de nombreux pays africains sont confrontés à un certain nombre de défis pour augmenter les recettes de l’impôt foncier. Ces défis comprennent : la multiplicité des régimes fonciers, la vétusté des systèmes d’enregistrement foncier et des rôles d’évaluation, ainsi que le manque de capacités administratives et de volonté politique. De même, les rôles des administrations centrales et locales dans la chaîne de collecte de l’impôt foncier ne sont pas toujours bien définis, les méthodes d’évaluation sont souvent mal adaptées, les TIC et les systèmes de gestion des données pratiquement inexistants, et aucun lien clair ne peut être établi entre l’impôt foncier perçu et la qualité des services rendus aux contribuables.</p> <p _msthash="43073" _msttexthash="132740972">Cependant, il y a des raisons d’être optimiste : les marchés immobiliers africains deviennent plus transparents, les nouvelles technologies comme les SIG peuvent permettre aux pays africains d’adopter des cadastres et des registres fonciers numérisés, et plusieurs villes africaines ont déjà fait des progrès significatifs dans la réforme de leurs systèmes d’impôt foncier.</p> <p _msthash="43074" _msttexthash="231051171">Dans ce contexte, et avec le financement de la Fondation Bill et Melinda Gates, l’ICTD a créé <a _istranslated="1" href="https://www.ictd.ac/programme/apti/" rel="noopener" target="_blank">l’Initiative pour l’impôt foncier en Afrique</a> (APTI). L’APTI s’efforce d’améliorer les politiques et les cadres de mise en œuvre de l’impôt foncier en Afrique en établissant un réseau de praticiens, de décideurs et de chercheurs dotés de ressources suffisantes qui peuvent se soutenir et apprendre les uns des autres; et en produisant et en diffusant des recherches rigoureuses pour éclairer les politiques et les pratiques.</p> <p _msthash="43075" _msttexthash="116007879">La première conférence annuelle de l’APTI, organisée en partenariat avec la Direction <a _istranslated="1" href="http://www.impotsetdomaines.gouv.sn/" rel="noopener" target="_blank">Générale des Impôts et des Domaines</a> (DGID) sénégalaise, aura pour thème « <strong _istranslated="1">Stimuler des systèmes d’impôt foncier plus efficaces en Afrique</strong> ». Plus de 60 délégués de 20 pays y participeront. Les sessions se concentreront sur les quatre thèmes centraux de l’APTI :</p> <ol> <li _msthash="43076" _msttexthash="17690517">Renforcer l’utilisation des technologies de l’information pour l’impôt foncier</li> <li _msthash="43077" _msttexthash="5813158">Explorer des approches d’évaluation appropriées au niveau local,</li> <li _msthash="43078" _msttexthash="12998427">Examiner les rôles des gouvernements locaux et centraux dans la collecte de l’impôt foncier, et</li> <li _msthash="43079" _msttexthash="20276087">Étudier le lien entre l’impôt foncier et les services publics dans l’amélioration des relations entre les gouvernements et les citoyens.</li> </ol> <p><font _msthash="43080" _mstmutation="1" _msttexthash="189441824">Le chef de projet de l’APTI, le Dr Nyah Zebong, a déclaré: « L’APTI a déjà pris un bon départ avec plus de 100 membres du réseau et sept projets de recherche en cours dans huit pays africains différents. La conférence vise à rassembler des chercheurs et des responsables gouvernementaux travaillant sur les questions d’impôt foncier pour partager leurs idées et leurs expériences, et discuter de stratégies pour réaliser le potentiel de l’impôt foncier en Afrique. </font><em> </em></p> <p><em _msthash="43081" _msttexthash="1388985">Suivez la discussion sur Twitter avec <a _istranslated="1" href="https://twitter.com/hashtag/APTItax?src=hash">#APTItax</a></em></p> <p _msthash="43082" _msttexthash="5385991">Voir le programme de la <a _istranslated="1" href="https://www.ictd.ac/wp-content/uploads/2018/05/2018-APTI-Conference-Programme.pdf" rel="noopener" target="_blank">conférence de l’APTI</a>.</p> <p _msthash="43083" _msttexthash="953030">Voir les photos de la conférence <a _istranslated="1" href="https://www.facebook.com/pg/ICTDTax/photos/?tab=album&amp;album_id=1722795987811097" rel="noopener" target="_blank">ici</a>.</p> <p _msthash="43084" _msttexthash="1480336">Regardez les clips vidéo des participants <a _istranslated="1" href="https://www.youtube.com/playlist?list=PLa7cEE1PyDSIELOk6FE835I-LJXDAKzVC" rel="noopener" target="_blank">ici</a>.</p> <p _msthash="43085" _msttexthash="2905123">Voir les présentations PowerPoint faites lors de la conférence <a _istranslated="1" href="https://www.slideshare.net/ICTDTax/presentations" rel="noopener" target="_blank">ici</a>.</p> <p>Africa is the fastest urbanising continent on the planet. In order to provide citizens with adequate public goods and services and invest in the required infrastructure, African cities need sufficient and sustainable revenues.</p> <p>Property taxation is equitable, and provides stable funding for local governments. In developed countries, property taxes are the mainstay of local funding. On average, developed countries collect about 2.2% of GDP in property taxes. In developing and transition countries, the average yield is 0.6% of GDP, while in Africa the tally averages a mere 0.38%. With many African cities booming, this represents a significant opportunity: If prosperous African cities could increase the proportion of tax collected, they could do much more to improve the quality of life of their communities.</p> <p>In spite of this huge potential, many African countries face a number of challenges in increasing property tax revenues. These challenges include: multiple land tenure systems, outdated land record systems and valuation rolls, and the lack of administrative capacity and political will. Likewise, the roles of central and local governments in the property tax gathering chain is not always well defined, valuation methods are often ill adapted, ICT and data management systems virtually nonexistent, and no clear links can be shown between the property tax collected and the quality of services rendered to the taxpaying public.</p> <p>However, there are reasons to be optimistic: African property markets are becoming more transparent, new technologies like GIS can enable African countries to adopt digitized cadastres and land registries, and several African cities have already made significant progress in reforming their property tax systems.</p> <p>In this context, and with funding from the Bill and Melinda Gates Foundation, the ICTD has established the&nbsp;<a href="https://www.ictd.ac/programme/apti/" rel="noopener" target="_blank">African Property Tax Initiative</a>&nbsp;(APTI). APTI is working to improve property tax policies and implementation frameworks in Africa by establishing a well-resourced network of practitioners, policymakers and researchers who can support and learn from each other; and by producing and disseminating rigorous research to inform policy and practice.</p> <p>The first annual APTI conference, hosted in partnership with the Senegalese&nbsp;Direction&nbsp;<a href="http://www.impotsetdomaines.gouv.sn/" rel="noopener" target="_blank">G&eacute;n&eacute;rale des Imp&ocirc;ts et des Domaines</a>&nbsp;(DGID), will be on the theme &ldquo;<strong>Stimulating more effective property tax systems in Africa</strong>.&rdquo; Over 60 delegates from 20 countries will participate. The sessions will focus on APTI&rsquo;s four core themes:</p> <ol> <li>Strengthening the use of information technology for property tax</li> <li>Exploring locally appropriate approaches to valuation,</li> <li>Examining the roles of local and central governments in property tax collection, and</li> <li>Investigating the link between property taxation and public services in enhancing the relationship between governments and citizens.</li> </ol> <p>APTI&rsquo;s project leader Dr. Nyah Zebong says, &ldquo;APTI is already off to a strong start with over 100 network members and seven research projects underway in eight different African countries. The conference is intended to bring researchers and government officials working on property tax issues together to share their insights and experiences, and discuss strategies for fulfilling the potential for property taxation in Africa.&rdquo;&nbsp;<em>&nbsp;</em></p> <p><em>Follow the discussion on Twitter with&nbsp;<a href="https://twitter.com/hashtag/APTItax?src=hash">#APTItax</a></em></p> <p>See the&nbsp;<a href="https://www.ictd.ac/wp-content/uploads/2018/05/2018-APTI-Conference-Programme.pdf" rel="noopener" target="_blank">APTI Conference Programme</a>.</p> <p>See photos of the conference&nbsp;<a href="https://www.facebook.com/pg/ICTDTax/photos/?tab=album&amp;album_id=1722795987811097" rel="noopener" target="_blank">here</a>.</p> <p>Watch the video clips from participants&nbsp;<a href="https://www.youtube.com/playlist?list=PLa7cEE1PyDSIELOk6FE835I-LJXDAKzVC" rel="noopener" target="_blank">here</a>.</p> <p>See the PowerPoint presentations made at the conference&nbsp;<a href="https://www.slideshare.net/ICTDTax/presentations" rel="noopener" target="_blank">here</a>.</p> None Africa, domestic taxation, local taxes, local taxation, local revenue, local government, property tax, African Property Tax Initiative, APTI, IT and property tax, IT and tax compliance, IT and tax collection, valuation, https://www.ictd.ac/event/african-property-tax-initiative-conference/

tax administration domestic revenue mobilisation & external debt, exchange of information, tax administration / management / it, tax audit, tax compliance, tax policy & future trends, tax treaties low databandwith publication low language proficiency None all <h2 _msthash="43031" _msttexthash="12738674">Informations comparatives sur l’OCDE et d’autres économies avancées et émergentes</h2> <p _msthash="43032" _msttexthash="1215040671">Ce rapport est la dixième édition de la Série Administration fiscale de l’OCDE. Il fournit des données comparatives internationales sur les tendances mondiales des administrations fiscales dans 58 économies avancées et émergentes. Le rapport vise à informer et à inspirer les administrations fiscales lorsqu’elles envisagent leurs opérations futures, ainsi qu’à fournir des informations sur les tendances et les performances mondiales de l’administration fiscale aux parties prenantes et aux décideurs. Le rapport s’articule autour de neuf chapitres qui examinent la performance des systèmes d’administration fiscale, en utilisant un vaste ensemble de données et une variété d’exemples pour mettre en évidence les innovations récentes et les pratiques réussies. Cette édition donne également un premier aperçu de l’impact de la pandémie de COVID-19 sur le travail des administrations fiscales. Les données sous-jacentes proviennent de l’Enquête internationale sur l’administration fiscale et de l’Inventaire des initiatives en matière de technologie fiscale.</p> <h2>Comparative Information on OECD and other Advanced and Emerging Economies</h2> <p>This report is the tenth edition of the OECD&#39;s Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies. The report is intended to inform and inspire tax administrations as they consider their future operations, as well as to provide information on global tax administration trends and performance for stakeholders and policy makers. The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices. This edition also provides a first glimpse of the impact of the COVID-19 pandemic on the work of tax administrations. The underlying data comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.</p> None OECD, tax administration, tax revenue services, tax collection, e-administration, use of IT, comparing countries, comparing revenue services, IT and tax collection, IT and tax compliance, IT, digitised tax administration, compliance, tax avoidance, challenges using IT, https://www.oecd.org/ctp/administration/tax-administration-23077727.htm

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends medium databandwith publication high language proficiency None all <h2 _msthash="42992" _msttexthash="366062762">Rejouez le lancement du nouveau livre « Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform ». L’événement s’est penché sur le cadre de réforme intégré développé dans le livre, qui souligne le rôle central de l’expansion des stratégies de réforme pour mettre davantage l’accent sur l’instauration de la confiance, naviguer dans la résistance politique à la réforme et adapter la réforme aux circonstances nationales uniques. Cette discussion a été suivie d’une discussion sur les leçons tirées des programmes pilotes qui ont appliqué le cadre pour orienter les programmes de réforme en cours.</h2> <h2>Replay the launch of the new book &ldquo;Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform&rdquo;. The event delved into the integrated reform framework developed in the book, which highlights the centrality of expanding reform strategies to place greater emphasis on the construction of trust, navigate political resistance to reform and tailor reform to unique national circumstances. This was followed by discussion of lessons learned from pilot programs that have applied the framework to guide ongoing reform programs.</h2> None world bank, IT, governance, transparancy, good governance, tax compliance, accountability, willingness to pay tax, possible links, https://www.worldbank.org/en/events/2022/02/17/innovations-in-tax-compliance-building-trust-navigating-politics-and-tailoring-reform

tax administration domestic revenue mobilisation & external debt high databandwidth publication medium language proficiency None all <h2 _msthash="42953" _msttexthash="37562694">Ce webinaire co-organisé avec IDinsight visait à discuter de la façon dont les gouvernements d’Afrique subsaharienne peuvent mobiliser des ressources pour le développement social grâce à des systèmes fiscaux équitables.</h2> <h2>This webinar co-hosted with IDinsight aimed to discuss how governments in the Sub-Saharan Africa can mobilize resources for social development through equitable tax systems.</h2> None None https://www.youtube.com/watch?v=CPU7mKdEHe4

international taxation domestic revenue mobilisation & external debt low databandwith database medium language proficiency no do not include that all <p _msthash="42914" _msttexthash="183058460">Tax Justice Network Africa (TJNA) est un réseau régional d’organisations de la société civile. Il est composé de groupes de réflexion, de syndicats, de groupes féministes, d’organisations de jeunes et confessionnelles et d’organisations communautaires réparties dans les pays africains. Le réseau s’est fixé un nouvel objectif ambitieux pour atteindre 100 membres d’ici la fin de 2025.</p> <p>Tax Justice Network Africa (TJNA) is a regional network of civil society organisations. It is composed of think tanks, trade unions, feminist groups, youthled &amp; faith-based organisations, and community-based organisations spread across African countries. The network has set an ambitious new target to grow the network to reach 100 members by the end of 2025.</p> None None https://www.taxjusticeafrica.net/resources/publications

environmental / carbon taxation domestic revenue mobilisation & external debt medium databandwith webinar/lecture medium language proficiency yes include youtube/social media clips all <p _msthash="42874" _msttexthash="8678579">Enregistrements de 5 sessions d’une demi-journée du cours du CSA sur les secteurs extractifs</p> <p>Recordings of 5 half day sessions from the CFS Course on Extractive Sectors</p> None None https://www.youtube.com/playlist?list=PLpF1SBLg_S3ATuzRVK2yoesewiUl3uz5f

tax administration domestic revenue mobilisation & external debt medium databandwith webinar/lecture medium language proficiency yes include youtube/social media clips all <p _msthash="42834" _msttexthash="8678579">Enregistrements de 5 sessions d’une demi-journée du cours du CSA sur les secteurs extractifs</p> <p>Recordings of 5 half day sessions from the CFS Course on Extractive Sectors</p> None None https://www.youtube.com/watch?v=KDunbhwSqZw

international taxation domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax compliance, tax treaties, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all <p _msthash="42789" _msttexthash="223577666">La taxe sur la valeur ajoutée (TVA) s’applique à la fourniture de tous les biens et services et fait partie intégrante de la vente en ligne. C’est pourquoi le respect de la TVA est un enjeu clé pour les e-commerçants. En raison des changements réglementaires fréquents et du nombre élevé de transactions individuelles qui doivent être traitées pour être conformes à la TVA, l’automatisation est essentielle lors de la conception de processus de commerce électronique transfrontaliers. Regardez la rediffusion en direct du webinaire collaboratif de byrd x Taxdoo et découvrez :</p> <p _msthash="42790" _msttexthash="9668672">- Les changements de réglementation TVA dans l’Union Européenne à partir du 1er juillet 2021</p> <p _msthash="42791" _msttexthash="1992432">- Les principaux enjeux des ventes transfrontalières</p> <p _msthash="42792" _msttexthash="14337687">- Les principaux défis de l’exécution transfrontalière - Qu’est-ce que le guichet unique (OSS)</p> <p _msthash="42793" _msttexthash="4178980">- Quels sont les avantages de l’OSS</p> <p _msthash="42794" _msttexthash="6653023">- Qu’est-ce que le guichet unique d’importation (IOSS)</p> <p _msthash="42795" _msttexthash="18827133">- Comment automatiser les processus de TVA et les structures de conformité parallèles De plus, vous pouvez consulter le blog récapitulatif ici: <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbU5SX2M2UmFtRWFwVVcwWmNGUVo1TEY0a2ZRQXxBQ3Jtc0tuQnJHRmgtQVd2dWE4RWtONGVWWXJLcG12ZEtiMzZmbHQ0d19GRjJ0TlRHYmVGTjJpdm90VzQ1Mm1fbWY5ek5wU2toWnpCb0Y0bDdqRTNEbkJPaWNNa1dyU0VnVjdFR3I0RUc2T2NaMzgwZTN0ejdQSQ&amp;q=https%3A%2F%2Fgetbyrd.com%2Fen%2Fblog%2Fvat-compliance%2F&amp;v=zkxe-h-nPQA" rel="nofollow" target="_blank">https://getbyrd.com/en/blog/vat-compl...</a></p> <p>Value-added tax (VAT) applies to the provision of all goods and services and is an integral part of selling online. This is why VAT compliance is a key issue for e-commerce merchants. Due to frequent regulatory changes and the high number of individual transactions that need to be processed to be VAT compliant, automation is key when designing cross-border e-commerce processes. Watch the re-live of the webinar collaboration of byrd x Taxdoo and learn about:</p> <p>-&nbsp;The changes of VAT regulations in the European Union from July 1st, 2021</p> <p>- The main challenges of cross-border sales</p> <p>- The main challenges of cross-border fulfillment - What is the One-Stop-Shop (OSS)</p> <p>- What are the advantages of the OSS</p> <p>- What is the Import One-Stop-Shop (IOSS)</p> <p>- How you can automate VAT processes and parallel compliance structures Additionally, you can check out the wrap-up blog here: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbU5SX2M2UmFtRWFwVVcwWmNGUVo1TEY0a2ZRQXxBQ3Jtc0tuQnJHRmgtQVd2dWE4RWtONGVWWXJLcG12ZEtiMzZmbHQ0d19GRjJ0TlRHYmVGTjJpdm90VzQ1Mm1fbWY5ek5wU2toWnpCb0Y0bDdqRTNEbkJPaWNNa1dyU0VnVjdFR3I0RUc2T2NaMzgwZTN0ejdQSQ&amp;q=https%3A%2F%2Fgetbyrd.com%2Fen%2Fblog%2Fvat-compliance%2F&amp;v=zkxe-h-nPQA" rel="nofollow" target="_blank">https://getbyrd.com/en/blog/vat-compl...</a></p> None VAT- e-commerce, EU, Europe, VAT, tax compliance, VAT compliance, indirect taxes, cross-border transactions, automate collection, automate VAT, https://www.youtube.com/watch?v=zkxe-h-nPQA

tax administration domestic revenue mobilisation & external debt, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <h2 _msthash="42747" _msttexthash="1217190">SYNOPSIS DE LA CONFORMITÉ FISCALE INTERNATIONALE</h2> <h4> </h4> <p _msthash="42748" _msttexthash="189056348">Après la mise en œuvre réussie de la TVA au Royaume d’Arabie saoudite, aux Émirats arabes unis et à Bahreïn, et maintenant sa mise en œuvre prévue à Oman à partir du 16 avril 2021, nos gouvernements mettent en œuvre d’autres pratiques de conformité fiscale internationalement reconnues afin de minimiser l’utilisation abusive de la législation fiscale des différents pays dans les transactions transfrontalières. Il ne fait aucun doute que la région du CCG se prépare à des réformes fiscales sans précédent.</p> <p> </p> <hr/> <h4 _msthash="42749" _msttexthash="518362">QUELS SUJETS SERONT ABORDÉS?</h4> <p _msthash="42750" _msttexthash="286183573">Après avoir réussi le cours, les participants comprendront les principes fondamentaux de la conformité fiscale internationale, les types de conformité fiscale applicables dans la région et les concepts, principes et règles fondamentaux qui y sont liés. Les États du CCG, Bahreïn, le Royaume d’Arabie saoudite (Arabie saoudite), les Émirats arabes unis (EAU), Oman et le Qatar, ont signé le cadre BEPS et se sont engagés à mettre en œuvre les quatre (4) normes minimales qui comprennent les plans d’action BEPS 5, 6, 13 et 14 pour promouvoir la transparence dans les transactions transfrontalières et lutter contre les pratiques fiscales dommageables.</p> <h2>SYNOPSIS OF INTERNATIONAL TAX COMPLIANCE</h2> <h4>&nbsp;</h4> <p>After the successful implementation of VAT in the Kingdom of Saudi Arabia, the United Arab Emirates, and Bahrain, and now its planned implementation in Oman from 16th April 2021, our Governments are implementing other internationally recognized tax compliance practices to minimize the misuse of different country&rsquo;s tax legislation in cross border transactions. There is no doubt that the GCC region is gearing up towards unprecedented tax reforms.</p> <p>&nbsp;</p> <hr /> <h4>WHAT TOPICS WILL BE COVERED?</h4> <p>Upon successful completion of the course, participants will understand the fundamentals of international tax compliance, types of tax compliance applicable in the region, and fundamental concepts, principles, and rules linked with it. The GCC states, Bahrain, Kingdom of Saudi Arabia (KSA), the United Arab Emirates (UAE), Oman, and Qatar, have signed the BEPS framework and committed to implementing the four (4) minimum standards that include BEPS Action plan 5,6, 13 &amp; 14 to promote transparency in cross border transactions and to counter harmful tax practices.</p> None Bahrein Institute of Banking and Finance, VAT, Saudi Arabia, the United Arab Emirates, Bahrain, Oman, cross-border transactions, tax compliance, indirect taxes, https://www.bibf.com/course-information/?code=FIN2171

international taxation transfer pricing & supply chains medium databandwith course medium language proficiency None all <p _msthash="42638" _msttexthash="133077243">Les prix de transfert ont un impact significatif et un problème de conformité fiscale très important auquel sont confrontées les entités commerciales internationales opérant des transactions transfrontalières et les autorités fiscales. BIBF offre un cours complet pour comprendre les exigences et l’impact de TP sur les entités commerciales opérant dans la région MENA, en particulier dans le CCG après la mise en œuvre de TP en Arabie saoudite.</p> <p> </p> <hr/> <h4 _msthash="42639" _msttexthash="518362">QUELS SUJETS SERONT ABORDÉS?</h4> <p _msthash="42640" _msttexthash="74207458">● Il fournit des connaissances et des informations approfondies sur les prix de transfert avec une brève comparaison des orientations de l’OCDE, de l’UE avec la législation en matière de prix de transfert de l’Arabie saoudite.</p> <p _msthash="42641" _msttexthash="10153962">● Il fournit les informations les plus récentes sur les directives et la législation TP pour assurer une conformité efficace TP.</p> <p _msthash="42642" _msttexthash="49686351">● Il couvre les orientations applicables en matière de TP, les politiques émises par l’OCDE et l’UE et la législation et les lignes directrices publiées par l’Arabie saoudite.</p> <p _msthash="42643" _msttexthash="14743066">● Il évalue l’impact des TP sur les transactions transfrontalières de biens et de services par les entités multinationales (EMN) opérant dans le CCG.</p> <p _msthash="42644" _msttexthash="19237114">● Il fournit des conseils proactifs aux entreprises sur la façon de se conformer aux exigences TP &amp; CbCR, en particulier les entreprises multinationales qui ont des activités dans le CCG.</p> <p _msthash="42645" _msttexthash="7150650">● Il offre aux participants des occasions de faire un remue-méninges pour améliorer la gestion fiscale.</p> <p> </p> <hr/> <h4 _msthash="42646" _msttexthash="1561079">À QUI S’ADRESSE-T-IL?</h4> <p _msthash="42647" _msttexthash="94984591">Les employés des organisations financières et non financières des organisations internationales et multinationales opérant dans le CCG, tels que les conseillers juridiques, les évaluateurs des risques, les gestionnaires, les responsables de la conformité juridique et des rapports, les responsables de la gestion fiscale et toute personne souhaitant apprendre à gérer tous les aspects juridiques de la conformité TP.</p> <p> </p> <hr/> <h4 _msthash="42648" _msttexthash="268541">Contenu du cours</h4> <p _msthash="42649" _msttexthash="66742">PARTIE A</p> <p _msthash="42650" _msttexthash="9632337">● Rôle de l’OCDE et de l’UE dans les pratiques et la conformité fiscales internationales</p> <p _msthash="42651" _msttexthash="16655327">● Explication de l’érosion de la base d’imposition et du transfert de bénéfices (BEPS) et de son rôle dans la transparence fiscale</p> <p _msthash="42652" _msttexthash="2361242">● Principes fondamentaux des prix de transfert</p> <p _msthash="42653" _msttexthash="3167281">● Définitions et termes utilisés dans les prix de transfert</p> <p _msthash="42654" _msttexthash="66911">PARTIE B</p> <p _msthash="42655" _msttexthash="1919567">● Entreprise associée ou apparentée</p> <p _msthash="42656" _msttexthash="1757873">● Le principe de pleine concurrence</p> <p _msthash="42657" _msttexthash="1970670">● Analyse de comparabilité et facteurs</p> <p _msthash="42658" _msttexthash="67080">PARTIE C</p> <p _msthash="42659" _msttexthash="1364792">● Analyse fonctionnelle</p> <p _msthash="42660" _msttexthash="4392856">● Caractérisation de l’entité</p> <p _msthash="42661" _msttexthash="44278">PART D</p> <p _msthash="42662" _msttexthash="1621230">● Méthodes de prix de transfert;</p> <p _msthash="42663" _msttexthash="2541617">● Méthode comparable des prix non contrôlés (CUP),</p> <p _msthash="42664" _msttexthash="1583153">● Méthode du prix de revente (RP),</p> <p _msthash="42665" _msttexthash="1276132">● Méthode Cost Plus (C+),</p> <p _msthash="42666" _msttexthash="2450331">● Méthode de la marge nette transactionnelle (TNM),</p> <p _msthash="42667" _msttexthash="3085433">● Méthode transactionnelle de partage des bénéfices (TPS).</p> <p _msthash="42668" _msttexthash="67418">PARTIE E</p> <p _msthash="42669" _msttexthash="2931552">● Documentation et administration des prix de transfert</p> <p _msthash="42670" _msttexthash="3061266">● Préparation et conformité du formulaire de divulgation</p> <p _msthash="42671" _msttexthash="3413345">● Exigences de préparation et de conformité du fichier maître</p> <p _msthash="42672" _msttexthash="3228667">● Exigences de préparation et de conformité du fichier local</p> <p _msthash="42673" _msttexthash="3861455">● Préparation et exigences de conformité du rapport pays par pays (CbC)</p> <p>Transfer Pricing has a significant impact and very important tax compliance issue faced by International business entities operation cross border transactions and tax authorities. BIBF is offering a comprehensive course to understand the requirements and impact of TP on business entities operating in the MENA region, especially in GCC after the implementation of TP in KSA.</p> <p>&nbsp;</p> <hr /> <h4>WHAT TOPICS WILL BE COVERED?</h4> <p>● It provides in-depth knowledge and information on Transfer Pricing with a Brief Comparison of OECD, EU Guidance with KSA Transfer Pricing Legislation.</p> <p>● It provides most up to date information on TP Guidance &amp; Legislation to ensure effective TP compliance.</p> <p>● It covers applicable TP Guidance, Policies issued by OECD &amp; EU and Published Legislation &amp; Guidelines by KSA.</p> <p>● It Evaluates the TP impact on Cross-Border transactions of Goods and Services by Multinational Entities (MNEs) operating in the GCC.</p> <p>● It provides pro-active guidance to businesses that how to comply with TP &amp; CbCR requirements, especially those Multinationals Enterprises who have operations in the GCC.</p> <p>● It provides opportunities to participants for brainstorming to make better Tax management.</p> <p>&nbsp;</p> <hr /> <h4>WHO IS IT FOR?</h4> <p>Employees of Financial and Non-Financial organizations of International and Multinationals organizations operating in the GCC such as Legal Advisors, Risk Assessors, Management Persons, Legal Compliance and Reporting Persons, Tax Management Persons and anyone who want to learn how to manage all legal aspects of TP compliance.</p> <p>&nbsp;</p> <hr /> <h4>Course Content</h4> <p>PART A</p> <p>● Role of OECD and EU in International Tax Practices and Compliance</p> <p>● Explanation of Base Erosion and Profit Shifting (BEPS) and its Role in Tax Transparency</p> <p>● Fundamentals of Transfer Pricing</p> <p>● Definitions and Terms Used in Transfer Pricing</p> <p>PART B</p> <p>● Associated or Related Enterprise</p> <p>● The Arm&rsquo;s Length Principle</p> <p>● Comparability Analysis &amp; Factors</p> <p>PART C</p> <p>● Functional Analysis</p> <p>● Entity Characterization</p> <p>PART D</p> <p>● Transfer Pricing Methods;</p> <p>● Comparable Uncontrolled Price (CUP) Method,</p> <p>● Resale Price (RP) Method,</p> <p>● Cost Plus (C+) Method,</p> <p>● Transactional Net Margin (TNM) Method,</p> <p>● Transactional Profit Split (TPS) Method.</p> <p>PART E</p> <p>● Transfer Pricing Documentation &amp; Administration</p> <p>● Preparation &amp; Compliance Requirements of Disclosure Form</p> <p>● Preparation &amp; Compliance Requirements of Master File</p> <p>● Preparation &amp; Compliance Requirements of Local File</p> <p>● Preparation &amp; Compliance Requirements of Country-by-Country (CbC) Report</p> None https://www.bibf.com/course-information/?code=FIN2104

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course high language proficiency None all <p _msthash="42598" _msttexthash="229452093">Le « Certificate in International Taxation Principles and Practices to Combat Tax Evasion and Tax Avoidance » est un programme destiné aux professionnels de la fiscalité qui souhaitent régir efficacement les opérations fiscales transfrontalières, maintenir leur avantage concurrentiel en matière de fiscalité internationale et, éventuellement, être universellement reconnus comme des experts qualifiés dans les principes de fiscalité internationale et la lutte contre l’évasion et l’évasion fiscales.</p> <p _msthash="42599" _msttexthash="158521948">La plupart des analyses économiques de la fiscalité supposent que l’obligation fiscale peut être déterminée et perçue sans aucun coût, mais est-ce jamais le cas? L’évasion et la fraude fiscales sont répandues dans de nombreux territoires, ce qui rend indéniablement les structures fiscales faussées. Par conséquent, les modèles traditionnels d’imposition et leurs décisions devraient être mis à jour pour tenir compte de ces réalités.</p> <p _msthash="42600" _msttexthash="47046675">Ce cours traite d’un ensemble supplémentaire de questions liées à la politique, telles que le niveau approprié de ressources à consacrer à l’administration et à la mise en œuvre, et la façon dont ces ressources devraient être utilisées.</p> <p>The &ldquo;Certificate in International Taxation Principles and Practices to Combat Tax Evasion and Tax Avoidance&rdquo; is a program for tax professionals who want to govern cross-border tax operations effectively, maintain their competitive edge in international taxation, and eventually be universally recognised as qualified experts in international taxation principles and the combat of tax evasion and avoidance.</p> <p>Most economic analysis of taxation presumes that tax liability can be ascertained and collected without any costs, but is that ever the case? Tax avoidance and evasion are prevalent in many territories, which make tax structures undeniably distorted. As such, the traditional models of taxation and their decisions should be updated to reflect these realities.</p> <p>This course discusses an additional set of policy-related matters, such as the suitable level of resources to dedicate to administration and implementation, and how those resources should be employed.</p> None International Taxation, Combat Tax Evasion, Tax Avoidance, tax evasion, tax compliance, international tax planning, tax fraud, tax audit, https://zoetalentsolutions.com/course/certificate-in-international-taxation-principles-and-practices-to-combat-tax-evasion-and-tax-avoidance/

tax administration tax administration / management / it, tax audit, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith course medium language proficiency None all <p _msthash="42557" _msttexthash="66226615">De nombreuses administrations fiscales numérisent leur interaction avec les entreprises, redéfinissent les exigences numériques en matière de déclaration et numérisent leurs techniques d’audit. Cependant, les défis de la perturbation dans le monde fiscal deviennent de plus en plus évidents.</p> <p _msthash="42558" _msttexthash="164197085">Les changements rapides et mal conçus aux politiques fiscales et aux processus administratifs sont des problèmes qui touchent particulièrement les contribuables alors qu’ils ont du mal à suivre le rythme. L’importance des problèmes est due en grande partie à l’utilisation abusive des technologies numériques innovantes dans le domaine de l’administration fiscale.</p> <p _msthash="42559" _msttexthash="169316641">Les technologies avancées continuent de se développer et contribuent à la modernisation de la fiscalité. Le but de ce cours est d’étudier le potentiel des technologies numériques pour l’organisation de l’administration fiscale et sa révolution. L’intégration de technologies de pointe dans ces processus facilite l’administration fiscale en temps réel.</p> <p>Many tax administrations are digitising their interaction with enterprises, reshaping digital filing and reporting requirements and digitising their audit techniques. However, the challenges of disruption in the tax world are becoming more and more evident.</p> <p>Fast-paced and inconsistently designed changes to the tax policies and the administration processes are issues that are affecting taxpayers especially hard as they struggle to keep up with it. The importance of the problems is largely due to the improper use of innovative digital technologies in the field of tax administration.</p> <p>Advanced technologies continue to develop and contribute to the modernisation of taxation. The purpose of this course is to study the potential of digital technologies for the organisation of tax administration and its revolution. The incorporation of advanced technologies into these processes facilitates tax administration in real time.</p> None potential of technology, IT, tax administration, tax revenue services, IT and tax compliance, tax compliance, use of tax data for compliance, facilitate compliance, monitor compliance, https://zoetalentsolutions.com/course/digital-transformation-of-tax-administration/

international taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="42516" _msttexthash="32651593">Ce cours vise à fournir aux participants les connaissances et les compétences nécessaires pour travailler dans l’environnement des crimes fiscaux et des enquêtes sur les activités frauduleuses.</p> <p _msthash="42517" _msttexthash="90433603">Le programme a été conçu comme un cours pratique utilisant des scénarios de fraude et d’évasion fiscales pour offrir aux participants un environnement d’apprentissage qui leur donnera la meilleure occasion d’appliquer leurs connaissances et compétences nouvellement acquises dans le monde réel.</p> <p _msthash="42518" _msttexthash="98096323">Toutes les leçons et tous les scénarios sont conçus et présentés d’un point de vue fiscal, ce qui permet aux participants de s’identifier au matériel afin qu’il contribue à accroître leur compréhension et leur rétention du contenu. Le contenu du cours a été conçu conformément aux pratiques et à la législation en vigueur pour les crimes fiscaux.</p> <p>This course focuses on providing participants with the knowledge and skills to work within the environment of tax crimes and investigation of fraudulent activities.</p> <p>The program has been developed as a practical course using tax fraud and evasion scenarios to provide participants with a learning environment that will allow them the best opportunity to apply their newly acquired knowledge and skills in the real world.</p> <p>All the lessons and scenarios are designed and delivered from a tax perspective ensuring that participants can relate to the material so that it helps increase their understanding and retention of the content. The content of the course has been designed in line with the current practices and legislation in place for tax crimes.</p> None tax crime, tax fraud, investigating, audit, tax compliance, law enforcement, https://zoetalentsolutions.com/course/tax-crime-and-fraud-investigation-course/

tax administration beps / pillar 1 / pillar 2, exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="42475" _msttexthash="46909915">Le règlement des différends fiscaux internationaux est une composante importante du projet BEPS de l’OCDE. Ce cours discute, analyse et évalue la gouvernance et le fonctionnement des règles qui sous-tendent les mécanismes de règlement des différends fiscaux.</p> <p _msthash="42476" _msttexthash="161323357">L’objectif principal de ce cours est de déterminer si les dispositions actuelles des mécanismes de règlement des différends fiscaux sont suffisantes pour permettre un règlement équitable des différends en matière de prix de transfert. Une prise de conscience est créée sur la structure juridique et gouvernementale qui sous-tend le projet BEPS de l’OCDE, son influence sur les mécanismes actuels de règlement des différends fiscaux et le nombre de cas traités dans le cadre de ses procédures.</p> <p _msthash="42477" _msttexthash="40090752">Sur la base de cette description et de cette analyse, les participants auront également l’occasion de présenter leurs recommandations visant à améliorer la structure du mécanisme de règlement des différends fiscaux et ses opérations.</p> <p>The resolution of international tax disputes is a significant component of the OECD BEPS project. This course discusses, analyses and evaluates the governance and functioning of the rules behind tax dispute resolution mechanisms.</p> <p>The primary focus of this course is on whether the current provisions in tax dispute resolution mechanisms are sufficient to enable transfer pricing disputes to be resolved fairly. Awareness is created on the legal and governmental structure behind the OECD BEPS project, its influence on current tax dispute resolution mechanisms, and the number of cases dealt with under its procedures.</p> <p>Based on this description and analysis, participants will also be given the opportunity to present their recommendations to improve the tax dispute resolution mechanism structure and its operations.</p> None Dispute Resolution, improving tax dispute resolution, BEPS, Preventing, abuse of tax treaties, Transfer Pricing, documentation, CBCR, tax fraud, tax evasion, consumption taxes, indirect taxes, https://zoetalentsolutions.com/course/improving-tax-dispute-resolution-mechanisms/

tax administration domestic revenue mobilisation & external debt, exchange of information, tax administration / management / it, tax compliance, tax policy & future trends, tax treaties medium databandwith course medium language proficiency None all <p _msthash="42434" _msttexthash="227943664">Qu’est-ce que la perception des recettes? En termes généraux, la perception des recettes se rapporte aux mesures prises par un organisme gouvernemental pour recouvrer auprès du public les obligations financières non réglées. Les revenus peuvent provenir de diverses sources telles que les taxes, les droits de licence, les amendes ou l’utilisation des installations de l’État. Le recouvrement des recettes est également la perception générale et générale des recettes pour les dettes dues ou les recettes dues par des particuliers ou des entreprises.</p> <p _msthash="42435" _msttexthash="156655122">Pourquoi la perception des recettes est-elle importante? Tous les gouvernements doivent mettre en place des stratégies efficaces de collecte des recettes pour s’assurer que suffisamment de liquidités sont disponibles pour payer les coûts opérationnels. Il est recommandé d’examiner tous les points de la perception des recettes et d’avoir des politiques et des ordonnances en place chaque année.</p> <p _msthash="42436" _msttexthash="264084093">Ce cours Zoe permettra aux participants de recouvrer les recettes générales pour les dettes dues ou les revenus dus par des personnes ou des entreprises. Cela couvrira également des sujets sur le recouvrement des recettes telles que l’évaluation de la facturation des impôts et autres recettes, la comptabilité, les contrôles internes et l’audit, la perception et le traitement des impôts, les autres recettes et l’exécution du recouvrement des recettes. Apprenez les principes utilisés pour remonter le moral du personnel et encourager la participation des contribuables.</p> <p>What is Revenue Collection? Revenue collection in general terms relates to a government agency&rsquo;s actions to collect outstanding financial obligations from the public. Revenue may come from a variety of sources such as taxes, license fees, fines or use of state facilities. Revenue collection is also the general and broad collection of revenue for debts owed or owed revenue by persons or businesses.</p> <p>Why is revenue collection important? All governments need to have effective revenue collection strategies in place to make sure sufficient cash is made available to pay operational costs. It is a best practice to review all points of revenue collection as well as to have policies and ordinances in place annually.</p> <p>This Zoe Course will empower participants on general collection of revenue for debts owed or owed revenue by persons or businesses. This will also cover topics on revenue collection like the assessment of billing of taxes and other revenues, accounting, internal controls and auditing, collecting and processing taxes, other revenues and enforcement of revenue collections. Learn the principles employed to boost staff morale and encourage taxpayer participation.</p> None tax compliance, communication, cross-referencing, data, using cross data, accounting, internal controls and auditing, collecting and processing taxes, other revenues, enforcement of revenue collections https://zoetalentsolutions.com/course/effective-revenue-collection-strategies/

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="42393" _msttexthash="120467178">L’analyse fiscale et la prévision des recettes se voient maintenant accorder l’importance qui leur revient alors que les gouvernements développent leurs systèmes fiscaux pour accroître les recettes, améliorer l’équité et l’efficacité des impôts et stimuler l’expansion économique.</p> <p _msthash="42394" _msttexthash="40839383">Ce cours couvre les fondements économiques de la politique fiscale, la prévision des recettes et les méthodes statistiques pour fournir aux participants la capacité d’exécuter des réformes fiscales efficaces.</p> <p _msthash="42395" _msttexthash="132674789">Le cours englobe une gamme complète de taxes telles que la taxe sur la valeur ajoutée, l’impôt sur le revenu des particuliers et des entreprises, les accises, l’impôt foncier, les taxes commerciales et les taxes sur les ressources naturelles. L’utilisation de modèles macroéconomiques, de modèles de microsimulation et de modèles typiques pour les contribuables est également incluse dans ce programme.</p> <p>Tax analysis and revenue forecasting are now being given their due prominence as governments carry out developments of their tax systems to boost revenues, enhance the equity and efficiency of taxes, and stimulate economic expansion.</p> <p>This course covers the economic footings of tax policy, revenue forecasting and statistical methods to provide participants with the ability to execute effective tax reforms.</p> <p>The course encompasses a comprehensive array of taxes such as value-added tax, personal and commercial income tax, excises, property tax, trade taxes and taxes on natural resources. The usage of macroeconomic models, micro-simulation models and typical taxpayer models are also included in this program.</p> None tax policy, fiscal policy, choices, different taxes, tax compliance, domestic revenue mobilisation, direct taxes, indirect taxes, https://zoetalentsolutions.com/course/tax-policy-analysis-and-tax-revenue/

international taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="42348" _msttexthash="1557082917">En exploitant des ensembles de données uniques couvrant plus de 29 000 fraudeurs fiscaux aux Pays-Bas, nous étudions la répartition de l’évasion fiscale et ses implications pour la mesure de l’inégalité de la richesse. L’évasion fiscale est concentrée au sommet de la répartition de la richesse avec plus de 10% des 0,01% des ménages les plus riches – les « super riches » – échappant à l’impôt. Au sommet, les ménages éludent environ 8 % de leur véritable obligation fiscale. Les « simples riches » (P90-P99.9) possèdent 67% de la richesse cachée, tandis que les « super riches » ne représentent que 7%. Par conséquent, la correction pour la richesse offshore a un effet modeste sur les parts de richesse supérieures. Nous décrivons un certain nombre d’explications à la répartition de l’évasion fiscale par les ménages néerlandais: possibilités d’évasion fiscale à faible coût dans les pays voisins pour les « simples riches », formes sophistiquées d’évasion fiscale pour, faibles taux d’imposition effectifs et migration vers des juridictions à faible imposition par les « super riches ». Prises ensemble, ces explications suggèrent que la répartition de l’évasion fiscale dépend fortement du contexte géographique et institutionnel d’un pays.</p> <h2 _msthash="42349" _msttexthash="262964">Faits saillants</h2> <p _msthash="42350" _msttexthash="17724122">• Nous étudions la répartition de l’évasion fiscale à l’aide de données néerlandaises sur 29 000 fraudeurs fiscaux.</p> <p _msthash="42351" _msttexthash="6843278">• L’évasion fiscale est concentrée au sommet, en particulier parmi les simples riches (P90-P99.9).</p> <p _msthash="42352" _msttexthash="10881832">• Les simples riches ont des possibilités d’évasion fiscale à faible coût dans les pays voisins.</p> <p _msthash="42353" _msttexthash="16053193">• Les super riches font face à de faibles impôts, migrent ou utilisent des formes d’évasion plus sophistiquées.</p> <p _msthash="42354" _msttexthash="16178422">• Cela suggère que l’évasion fiscale dépend de la géographie et des institutions d’un pays.</p> <p>Exploiting unique datasets covering over 29,000 tax evaders in the Netherlands, we investigate the distribution of tax evasion and its implications for the measurement of wealth inequality. Tax evasion is concentrated at the top of the wealth distribution with over 10% of the wealthiest 0.01% of households &ndash; the &ldquo;super rich&rdquo; &ndash; evading taxes. At the top, households evade around 8% of their true tax liability. The &ldquo;merely rich&rdquo; (P90-P99.9) own 67% of hidden wealth, while the &ldquo;super rich&rdquo; account for only 7%. Consequently, the correction for offshore wealth has a modest effect on top wealth shares. We describe a number of explanations for the distribution of tax evasion by Dutch households: low-cost tax evasion opportunities in neighbouring countries for the &ldquo;merely rich&rdquo;, sophisticated forms of tax evasion for, low effective tax rates on and migration to low tax jurisdictions by the &ldquo;super rich&rdquo;. Taken together, these explanations suggest that the distribution of tax evasion strongly depends on a country&rsquo;s geographical and institutional settings.</p> <h2>Highlights</h2> <p>&bull;&nbsp;We study the distribution of tax evasion using Dutch data on 29,000 tax evaders.</p> <p>&bull;&nbsp;Tax evasion is concentrated at the top, especially among the merely rich (P90-P99.9).</p> <p>&bull;&nbsp;The merely rich have low-cost tax evasion opportunities in neighbouring countries.</p> <p>&bull; The super rich face low taxes, migrate, or use more sophisticated forms of evasion.</p> <p>&bull;&nbsp;This suggests that tax evasion depends on a country&rsquo;s geography and institutions.</p> None the netherlands, tax evasion, wealth, wealthy individuals, tax avoidance, tax amnesty, migration, tax migration, super rich, tax fraud, https://www.sciencedirect.com/science/article/abs/pii/S0047272722001876

international taxation beps / pillar 1 / pillar 2, business models basis for taxation, domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith course medium language proficiency None all <p _msthash="42296" _msttexthash="55259516">Ce cours vise à fournir dans la zone de contrôle des connaissances sur les aspects les plus importants liés au fonctionnement et à l’applicabilité des prix de transfert dans les opérations effectuées par les contribuables. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="42297" _msttexthash="1726712">– Introduction aux prix de transfert.</p> <p _msthash="42298" _msttexthash="1040572">–Comparabilité.</p> <p _msthash="42299" _msttexthash="2256501">– Méthode des prix comparables non contrôlés</p> <p _msthash="42300" _msttexthash="1330602">– Méthode du prix de revente</p> <p _msthash="42301" _msttexthash="1435577">– Méthode du coût plus profit.</p> <p _msthash="42302" _msttexthash="2086604">– Méthode transactionnelle de la marge nette</p> <p _msthash="42303" _msttexthash="4795687">– Cookies Case pratique d’intégration</p> <p _msthash="42304" _msttexthash="1582503">– Cas Naiki de pratique intégrée</p> <p _msthash="42305" _msttexthash="1697631">– Méthode de partage des bénéfices.</p> <p _msthash="42306" _msttexthash="3017807">– Aspects administratifs du contrôle des prix de transfert</p> <p _msthash="42307" _msttexthash="4558489">– Lectures complémentaires. Prix de transfert de la législation brésilienne</p> <p>This course seeks to provide in the control area knowledge about the most important aspects related to the operation and applicability of transfer prices in operations carried out by taxpayers. The following topics will be developed during the course:</p> <p>&ndash; Introduction to transfer pricing.</p> <p>&ndash; Comparability.</p> <p>&ndash; Comparable uncontrolled price method</p> <p>&ndash; Resale Price Method</p> <p>&ndash; Cost plus profit Method.</p> <p>&ndash; Transactional net margin method</p> <p>&ndash; Cookies Case integrating practice</p> <p>&ndash; Integrated practice Naiki Case</p> <p>&ndash; Profit Split Method.</p> <p>&ndash; Administrative Aspects of Transfer Pricing Control</p> <p>&ndash; Additional Reading. Transfer pricing from Brazilian legislation</p> None Inter-American Center of tax administration, CIAT, Introduction to transfer pricing, Comparability, Comparable uncontrolled price method, Resale Price Method, Cost plus profit Method, Transactional net margin method, Cookies Case integrating practice, Integrated practice, Naiki Case, Profit Split Method, Administrative Aspects of Transfer Pricing, Control https://www.ciat.org/curso-de-precios-de-transferencia-15ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends medium databandwith course medium language proficiency None all <p _msthash="42247" _msttexthash="232982581">Ce cours vise à fournir à l’étudiant les concepts de base pour comprendre la création d’obligation fiscale et la dette fiscale, les sujets imposables et responsables fiscaux, et l’extinction des obligations, à fournir à l’étudiant les concepts de base de la collecte administrative chez les AT, le pouvoir requis pour la mettre en œuvre et une description générale de la procédure et à connaître, comprendre et identifier les différentes étapes composant le processus de collecte administrative persuasive et appliquée dans les AT. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="42248" _msttexthash="278213">- Concepts de base</p> <p _msthash="42249" _msttexthash="2866487">- Relation fiscale légale, obligation fiscale et sujets imposables</p> <p _msthash="42250" _msttexthash="3195699">- Extinction de l’obligation fiscale</p> <p _msthash="42251" _msttexthash="487253">- Mesures de précaution</p> <p _msthash="42252" _msttexthash="1275209">- Processus de collecte persuasif ou amical</p> <p _msthash="42253" _msttexthash="701233">- Processus de collecte forcé</p> <p _msthash="42254" _msttexthash="7730177">- Processus de recouvrement et ventes aux enchères d’actifs</p> <p _msthash="42255" _msttexthash="2292108">- Bases de négociation avec les contribuables délinquants</p> <p>This course seeks to Provide the student with the base concepts for understanding the tax obligation creation and the tax debt, the taxable subjects and tax responsible, and the extinction of the obligations, to provide the student with the basic concepts of administrative collection at TAs, the power required for implementing it and a general description of the procedure and to know, understand and identify the different steps composing the process of persuasive and enforced administrative collection in TAs. The following topics will be developed during the course:</p> <p>-&nbsp;Basic concepts</p> <p>-&nbsp;Legal tax relation, the tax obligation and the taxable subjects</p> <p>-&nbsp;Extinction of the tax obligation</p> <p>-&nbsp;Precautionary Measures</p> <p>-&nbsp;Persuasive or friendly collection process</p> <p>-&nbsp;Enforced collection process</p> <p>-&nbsp;Recovery process and auctions of assets</p> <p>-&nbsp;Bases of negotiation with delinquent taxpayers</p> None tax compliance, corporate tax, transparency, communication, tax revenue services, tax administration, collection process, tax gap, recovery process, tax fraud, auction of assets, https://www.ciat.org/curso-de-cobranza-7ed/?lang=en

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains high databandwidth webinar/lecture high language proficiency None all <p _msthash="42199" _msttexthash="12672439">Regardez notre webinaire et découvrez des idées sur l’avenir de la conformité en matière de prix de transfert.</p> <p _msthash="42200" _msttexthash="139400248">La conformité reste le sujet le plus brûlant en matière de prix de transfert qui se développe avec l’introduction de nouvelles exigences en matière de documentation et de reporting dans le monde entier. L’introduction des exigences britanniques en matière de documentation modifiera le paysage de la conformité en matière de prix de transfert, et les multinationales devraient envisager des processus et des outils qui aideraient à se préparer efficacement.</p> <p _msthash="42201" _msttexthash="51943567">C’est pourquoi nous avons décidé de combiner l’expertise approfondie de Grant Thornton en matière de prix de transfert avec le savoir-faire d’Aibidia en matière de processus et de technologie pour couvrir tous les aspects des changements à venir.</p> <p _msthash="42202" _msttexthash="3360981">Au cours de cette session, vous entendrez les dernières informations sur</p> <ul> <li _msthash="42203" _msttexthash="14014871">Tendances actuelles en matière de conformité des prix de transfert au Royaume-Uni et dans l’UE</li> <li _msthash="42204" _msttexthash="29878563">les exigences en matière de documentation à venir au Royaume-Uni et leur chevauchement avec les pratiques d’audit de l’UE</li> <li _msthash="42205" _msttexthash="2793128">La manière numérique de gérer la conformité des prix de transfert</li> </ul> <p _msthash="42206" _msttexthash="284427"><strong _istranslated="1">Durée</strong> : 60 minutes</p> <p>Watch our webinar and hear insights on the future of transfer pricing compliance.</p> <p>Compliance remains the hottest transfer pricing topic that grows with the introduction of new documentation and reporting requirements around the globe. The introduction of the UK documentation requirements will change the transfer pricing compliance landscape, and multinationals should consider processes and tools that would help to prepare effectively.</p> <p>That&rsquo;s why we decided to combine the in-depth transfer pricing expertise of Grant Thornton with Aibidia&rsquo;s process and technology know-how to cover all of the aspects of upcoming changes.</p> <p>In this session you&rsquo;ll hear latest insights about</p> <ul> <li>current UK and EU transfer pricing compliance trends</li> <li>upcoming UK documentation requirements and their overlap with EU audit practices</li> <li>the digital way of managing transfer pricing compliance</li> </ul> <p><strong>Length</strong>: 60 mins</p> None UK, United Kingdom, England, transfer pricing, EU, European Union, transfer pricing trends, UK documentation requirements,, https://aibidia.com/webinar-the-future-of-transfer-pricing-compliance-on-demand-tpcases/?utm_source=tpcases&utm_medium=banner&utm_campaign=ondemand

domestic taxation accounting & taxation / concepts of taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="42157" _msttexthash="265281731">La fiscalité représente un enjeu majeur pour le développement des Etats. Toutefois pour promouvoir leur territoire et favoriser les investissements étrangers, ou pour développer certaines activités, les Etats mettent en place des dispositifs fiscaux spécifiques. Comment mieux appréhender ces dispositifs dans le cadre de son projet ? Notre webinaire organisé par le Comité d'Echanges Afrique France (CEAF) en partenariat avec EY fait un focus sur le Maroc, le Sénégal, la Côte d'Ivoire et le Cameroun. Webinaire animé par : - Zoubir RABIA, Chef de projets internationaux à la CCI Paris IdF - Clyde Fiawoo, Avocat - Manager, EY Société d'Avocats - Nassym Hajoui, Senior Manager, EY - Bruno Messerschmitt, Avocat, EY société d'avocats</p> <p>La fiscalit&eacute; repr&eacute;sente un enjeu majeur pour le d&eacute;veloppement des Etats. Toutefois pour promouvoir leur territoire et favoriser les investissements &eacute;trangers, ou pour d&eacute;velopper certaines activit&eacute;s, les Etats mettent en place des dispositifs fiscaux sp&eacute;cifiques. Comment mieux appr&eacute;hender ces dispositifs dans le cadre de son projet ? Notre webinaire organis&eacute; par le Comit&eacute; d&#39;Echanges Afrique France (CEAF) en partenariat avec EY fait un focus sur le Maroc, le S&eacute;n&eacute;gal, la C&ocirc;te d&#39;Ivoire et le Cameroun. Webinaire anim&eacute; par : - Zoubir RABIA, Chef de projets internationaux &agrave; la CCI Paris IdF - Clyde Fiawoo, Avocat - Manager, EY Soci&eacute;t&eacute; d&#39;Avocats - Nassym Hajoui, Senior Manager, EY - Bruno Messerschmitt, Avocat, EY soci&eacute;t&eacute; d&#39;avocats</p> west africa Africa France Exchange Committee (AEC), EY, Morocco, Senegal, Côte d'Ivoire, Cameroon, foreign direct investment, foreign investment, FDI, tax incentives, https://www.youtube.com/watch?v=GvpcjoURKXg

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, taxation in the digital economy low databandwith publication low language proficiency no do not include that all <p><strong _msthash="42115" _msttexthash="42064438">Les défis liés aux recettes fiscales passent, entre autres, par la lutte contre la fraude, la transparence, la simplification des procédures administratives, la création d’un environnement propice au civisme fiscal.</strong></p> <p><strong>Les d&eacute;fis li&eacute;s aux recettes fiscales passent, entre autres, par la lutte contre la fraude, la transparence, la simplification des proc&eacute;dures administratives, la cr&eacute;ation d&rsquo;un environnement propice au civisme fiscal.</strong></p> west africa transparency, tax fraud, tax residency, tax residence, tax citizen, improve tax compliance, simplification, administration, tax payers, taxpayers, https://sahelien.com/mali-les-services-fiscaux-face-au-defi-de-la-digitalisation/

domestic taxation accounting & taxation / concepts of taxation, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends low databandwith publication low language proficiency None all <p _msthash="42058" _msttexthash="60707075">Au Burkina, les véhicules, les boissons non alcoolisées, les billets d’avion et bien d’autres produits connaîtront une hausse. L’opposition est vent debout contre ce nouveau régime fiscal et les populations estiment que la vie est déjà chère.</p> <p _msthash="42059" _msttexthash="52162578">Le gouvernement burkinabè a récemment adopté son budget 2019 et le compte n’y est pas : le déficit se chiffre à plus de 250 milliards de francs CFA. Comme solution, l’exécutif a décidé d'augmenter les recettes en créant de nouvelles taxes.</p> <p> </p> <p _msthash="42060" _msttexthash="44580939">De nouvelles mesures fiscales qui concernent les véhicules, les boissons non alcoolisées, les billets d’avion, la parfumerie, les armes à feu, le café, le thé et bien d’autres produits.</p> <p>"<font _msthash="42061" _mstmutation="1" _msttexthash="29819959"><em _mstmutation="1">Pour les véhicules à quatre roues, jusqu’à 8 chevaux c’est 7.000 FCFA</em>", a déclaré Rosine Sory Coulibaly, ministre de l’Economie.</font></p> <p>"<em _msthash="42062" _msttexthash="156342693">De 9 chevaux à 15 chevaux, c’est 10 000 FCFA. Et de 16 chevaux à 20, 20 000 FCFA et plus de 20 chevaux, 30 000 FCFA. Voilà un peu les mesures qui ont été prises et pour lesquelles il y a tout un tollé, pour dire que nous sommes en train d’imposer ces taxes à tout le monde. On a vraiment choisi les secteurs pour lesquels nous pensons que nos mamans et les enfants qui sont dans les villages qui ne peuvent pas donner un repas chaud à leurs enfants, que ces personnes-là ne sont pas concernées par les nouvelles mesures fiscales".</em></p> <p><a href="https://www.voaafrique.com/a/les-pr%C3%A9paratifs-des-f%C3%AAtes-de-fin-d-ann%C3%A9e-battent-leur-plein/4713957.html" title="Les préparatifs des fêtes de fin d'année battent leur plein"><img _mstalt="4102410" alt="Marché de Noël de Bangui, en Centrafrique, le 24 décembre 2018. (VOA/Freeman Sipila)" src="./material-2023-07-12trans_files/3E8F8FD0-FFE6-4322-BAC6-FFB5E73FCD33_cx0_cy16_cw0_w256_r1.jpg"/></a></p> <p _msthash="42063" _msttexthash="746473">​</p> <p _msthash="42064" _msttexthash="20741175">L’opposition a voté contre la loi des finances 2019, estimant que cette loi va diminuer davantage le pouvoir d’achat des Burkinabè.</p> <p>"<font _msthash="42065" _mstmutation="1" _msttexthash="11310754"><em _mstmutation="1">Nous avons dit que ce budget opère un matraquage fiscal</em>", explique Alphonse Nombré, député du CDP, congrès pour la démocratie et le progrès.</font></p> <p><em _msthash="42066" _msttexthash="208995930">"On a de nouveaux impôts qui ont été institués qui viennent même remettre en cause des acquis sociaux pour l’investissement. Vous savez que c’est l’investissement qui crée la richesse dans un pays. En 2018 dans la loi de finances, le taux de l’investissement par rapport aux ressources générales de l’Etat était à hauteur de 44,5%. Pour 2019, ce taux revient à 24%. En ce moment, quel est le projet du gouvernement pour répondre aux préoccupations des populations? Nous nous posons la question".</em></p> <p _msthash="42067" _msttexthash="10122580">Pour une bonne partie de la population, c’est difficile de tenir le coup dans ce contexte de vie chère.</p> <p _msthash="42068" _msttexthash="116913303"><em>"Au regard de tout ce qui est en train de se passer, on ne fait que subir. On n’a pas le choix. Nous pensons qu’on a beaucoup de taxes qu’on paie et on ne s’en sort pas et cela vient de s’ajouter. Ce n’est pas chose facile pour ce pays", </em>souligne<em> </em>Patrice Thiombiano, un résident d'Ouagadougou.</p> <p _msthash="42069" _msttexthash="10221991">Yacouba Dioni, aussi habitant à Ouagadougou, pense que c’est normal de payer les taxes.</p> <p><em _msthash="42070" _msttexthash="49268102">"On vit de taxes. On n’a pas de pétrole ici. L’or là aussi ça ne nous profite pas. Comment on va faire? Il faut une contribution seulement. Je pense qu’il n’y a rien de tel".</em></p> <p _msthash="42071" _msttexthash="7586267">Cette mesure du gouvernement intervient quelques semaines après l'augmentation de 75 francs le litre de carburant.</p> <p _msthash="42072" _msttexthash="45320067">Les recettes du budget de l’Etat 2019 sont estimées à 1 955 milliards de francs CFA pour plus de 2 212 milliards de francs CFA en dépenses. La masse salariale s’élèvera en 2019 à 836 milliards de francs CFA pour moins de 200.000 fonctionnaires.</p> <p>Au Burkina, les v&eacute;hicules, les boissons non alcoolis&eacute;es, les billets d&rsquo;avion et bien d&rsquo;autres produits conna&icirc;tront une hausse. L&rsquo;opposition est vent debout contre ce nouveau&nbsp;r&eacute;gime&nbsp;fiscal et les populations&nbsp;estiment que la vie est d&eacute;j&agrave; ch&egrave;re.</p> <p>Le gouvernement burkinab&egrave; a r&eacute;cemment adopt&eacute; son budget 2019 et le compte n&rsquo;y est pas : le d&eacute;ficit se chiffre &agrave; plus de 250 milliards de francs CFA. Comme solution, l&rsquo;ex&eacute;cutif a d&eacute;cid&eacute; d&#39;augmenter les recettes en cr&eacute;ant de nouvelles taxes.</p> <p>&nbsp;</p> <p>De nouvelles mesures fiscales qui concernent les v&eacute;hicules, les boissons non alcoolis&eacute;es, les billets d&rsquo;avion, la parfumerie, les armes &agrave; feu, le caf&eacute;, le th&eacute; et bien d&rsquo;autres produits.</p> <p>&quot;<em>Pour les v&eacute;hicules &agrave; quatre roues, jusqu&rsquo;&agrave; 8 chevaux c&rsquo;est 7.000 FCFA</em>&quot;, a d&eacute;clar&eacute; Rosine Sory Coulibaly, ministre de l&rsquo;Economie.</p> <p>&quot;<em>De 9 chevaux &agrave; 15 chevaux, c&rsquo;est 10 000 FCFA. Et de 16 chevaux &agrave; 20, 20 000 FCFA et plus de 20 chevaux, 30 000 FCFA. Voil&agrave; un peu les mesures qui ont &eacute;t&eacute; prises et pour lesquelles il y a tout un toll&eacute;, pour dire que nous sommes en train d&rsquo;imposer ces taxes &agrave; tout le monde. On a vraiment choisi les secteurs pour lesquels nous pensons que nos mamans et les enfants qui sont dans les villages qui ne peuvent pas donner un repas chaud &agrave; leurs enfants, que ces personnes-l&agrave; ne sont pas concern&eacute;es par les nouvelles mesures fiscales&quot;.</em></p> <p><a href="https://www.voaafrique.com/a/les-pr%C3%A9paratifs-des-f%C3%AAtes-de-fin-d-ann%C3%A9e-battent-leur-plein/4713957.html" title="Les préparatifs des fêtes de fin d'année battent leur plein"><img alt="Marché de Noël de Bangui, en Centrafrique, le 24 décembre 2018. (VOA/Freeman Sipila)" src="https://gdb.voanews.com/3E8F8FD0-FFE6-4322-BAC6-FFB5E73FCD33_cx0_cy16_cw0_w256_r1.jpg" /></a></p> <p>​</p> <p>L&rsquo;opposition a vot&eacute; contre la loi des finances 2019, estimant que cette loi va diminuer davantage le pouvoir d&rsquo;achat des Burkinab&egrave;.</p> <p>&quot;<em>Nous avons dit que ce budget op&egrave;re un matraquage fiscal</em>&quot;, explique Alphonse Nombr&eacute;, d&eacute;put&eacute; du CDP, congr&egrave;s pour la d&eacute;mocratie et le progr&egrave;s.</p> <p><em>&quot;On a de nouveaux imp&ocirc;ts qui ont &eacute;t&eacute; institu&eacute;s qui viennent m&ecirc;me remettre en cause des acquis sociaux pour l&rsquo;investissement. Vous savez que c&rsquo;est l&rsquo;investissement qui cr&eacute;e la richesse dans un pays. En 2018 dans la loi de finances, le taux de l&rsquo;investissement par rapport aux ressources g&eacute;n&eacute;rales de l&rsquo;Etat &eacute;tait &agrave; hauteur de 44,5%. Pour 2019, ce taux revient &agrave; 24%. En ce moment, quel est le projet du gouvernement pour r&eacute;pondre aux pr&eacute;occupations des populations? Nous nous posons la question&quot;.</em></p> <p>Pour une bonne partie de la population, c&rsquo;est difficile de tenir le coup dans ce contexte de vie ch&egrave;re.</p> <p><em>&quot;Au regard de tout ce qui est en train de se passer, on ne fait que subir. On n&rsquo;a pas le choix. Nous pensons qu&rsquo;on a beaucoup de taxes qu&rsquo;on paie et on ne s&rsquo;en sort pas et cela vient de s&rsquo;ajouter. Ce n&rsquo;est pas chose facile pour ce pays&quot;,&nbsp;</em>souligne<em>&nbsp;</em>Patrice Thiombiano, un r&eacute;sident d&#39;Ouagadougou.</p> <p>Yacouba Dioni, aussi habitant &agrave; Ouagadougou, pense que c&rsquo;est normal de payer les taxes.</p> <p><em>&quot;On vit de taxes. On n&rsquo;a pas de p&eacute;trole ici. L&rsquo;or l&agrave; aussi &ccedil;a ne nous profite pas. Comment on va faire? Il faut une contribution seulement. Je pense qu&rsquo;il n&rsquo;y a rien de tel&quot;.</em></p> <p>Cette mesure du gouvernement intervient quelques semaines apr&egrave;s l&#39;augmentation de 75 francs le litre de carburant.</p> <p>Les recettes du budget de l&rsquo;Etat 2019 sont estim&eacute;es &agrave; 1 955 milliards de francs CFA pour plus de 2 212 milliards de francs CFA en d&eacute;penses. La masse salariale s&rsquo;&eacute;l&egrave;vera en 2019 &agrave; 836 milliards de francs CFA pour moins de 200.000 fonctionnaires.</p> west africa Burkina Faso, indirect taxes, consumption taxes, luxury goods taxes, new taxes, domestic revenue mobilisation, consumption tax, airline tickets, soft drinks, cars, luxury vehicles, https://www.voaafrique.com/a/les-burkinab%C3%A8-face-%C3%A0-de-nouvelles-taxes-en-2019/4718235.html

domestic taxation accounting & taxation / concepts of taxation low databandwith webinar/lecture low language proficiency no do not include that all <p _msthash="41993" _msttexthash="276583632">Le 2 mai 2019, s’est tenu à Dakar l’atelier de lancement du projet « <a href="https://www.ictd.ac/fr/project/reformes-taxes-tabac-afrique-ouest/" rel="noopener noreferrer" target="_blank">Réformes des taxes sur le tabac en Afrique de l’Ouest</a> ». C’était dans le cadre des initiatives de lutte contre le tabagisme, prises par le CRES et ses partenaires (l’université de Cape Town, International Centre for Tax and Development, la CEDEAO), afin d’accélérer l’application de la directive portant sur l’harmonisation des droits d’accise dans les pays membres de la CEDEAO.</p> <p _msthash="41994" _msttexthash="629395">Les échanges ont porté sur :</p> <ul> <li _msthash="41995" _msttexthash="86061807">l’harmonisation des politiques de lutte contre le tabagisme dans l’espace CEDEAO. Il est ressorti des travaux que celle-ci ne saurait être effective si les pratiques fiscales des pays membres restent très rigides et si les décideurs restent en marge des directives régionales.  Le Ghana, le Nigéria et le Sénégal ont été cités en exemples pour le dynamisme de leurs systèmes fiscaux.</li> <li _msthash="41996" _msttexthash="14151306">la difficulté de maitriser le prix de vente des producteurs pour déterminer l’assiette fiscale adaptée ;</li> <li _msthash="41997" _msttexthash="9754225">la porosité des frontières et la défaillance de contrôle des marchandises qui déterminent la traçabilité des produits de tabac.</li> </ul> <p _msthash="41998" _msttexthash="3157284">Les propositions retenues au terme des travaux se résument comme suit :</p> <ul> <li _msthash="41999" _msttexthash="65334737">mettre en place un contrôle de marchandises en interne et aux frontières des pays membres. Pour le contrôle interne, il est souhaitable d’instaurer des contrôles mobiles permanents, de doter les différentes frontières de laboratoire de contrôle des ventes en ligne et des systèmes de marquage des marchandises ;</li> <li _msthash="42000" _msttexthash="44675059">instituer un système informatique de contrôle douanier de la CEDEAO pour éviter des ruptures dans le contrôle des marchandises d’un pays à l’autre et veiller au contrôle des cargaisons ;</li> <li _msthash="42001" _msttexthash="104564122">adopter des mesures fiscales conformes à la dimension économique de la lutte contre le tabac. Ces réformes fiscales devront prendre en compte les questions de genre, d’environnement et de santé publique. Par exemple, la question du genre suscite des réflexions sur comment les femmes sont impliquées dans le commerce des produits de tabac et le moyen de les en sortir tout en leur garantissant un revenu régulier;</li> <li _msthash="42002" _msttexthash="48721647">mobiliser les parlementaires, notamment les femmes parlementaires, et développer un plaidoyer à l’endroit des leaders d’opinion, de la chefferie traditionnelle, des institutions communautaires et de la société civile.</li> </ul> <p><iframe frameborder="0" height="315" src="./material-2023-07-12trans_files/saved_resource(4).html" width="560"></iframe></p> <h3 _msthash="42003" _msttexthash="139854">Les photos</h3> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_0875/"><img alt="" src="./material-2023-07-12trans_files/IMG_0875-140x105.jpeg" style="height:105px; width:140px"/></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_0887/"><img alt="" src="./material-2023-07-12trans_files/IMG_0887-140x105.jpg" style="height:105px; width:140px"/></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_8352/"><img alt="" src="./material-2023-07-12trans_files/IMG_8352-143x105.jpg" style="height:105px; width:143px"/></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_8745/"><img alt="" src="./material-2023-07-12trans_files/IMG_8745-140x105.jpg" style="height:105px; width:140px"/></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/screenshot-2019-11-26-at-13-41-25/"><img alt="" src="./material-2023-07-12trans_files/Screenshot-2019-11-26-at-13.41.25-scaled-158x105.png" style="height:105px; width:158px"/></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/screenshot-2019-11-26-at-13-42-00/"><img alt="" src="./material-2023-07-12trans_files/Screenshot-2019-11-26-at-13.42.00-scaled-156x105.png" style="height:105px; width:156px"/></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/screenshot-2019-11-26-at-13-42-21/"><img alt="" src="./material-2023-07-12trans_files/Screenshot-2019-11-26-at-13.42.21-scaled-147x105.png" style="height:105px; width:147px"/></a></p> <p _msthash="42004" _msttexthash="3891355"><strong>Thème de recherche:</strong> <a href="https://www.ictd.ac/fr/theme/fiscalite-qualite-de-vie-et-inegalites/" rel="tag">Fiscalité, qualité de vie et inégalités</a>, <a href="https://www.ictd.ac/fr/theme/taxation-du-tabac/" rel="tag">Taxation du tabac</a></p> <p _msthash="42005" _msttexthash="813488"><strong>Keywords:</strong> Afrique, l'ouest, tabac</p> <p>Le 2 mai 2019, s&rsquo;est tenu &agrave; Dakar l&rsquo;atelier de lancement du projet &laquo;&nbsp;<a href="https://www.ictd.ac/fr/project/reformes-taxes-tabac-afrique-ouest/" rel="noopener noreferrer" target="_blank">R&eacute;formes des taxes sur le tabac en Afrique de l&rsquo;Ouest</a>&nbsp;&raquo;. C&rsquo;&eacute;tait dans le cadre des initiatives de lutte contre le tabagisme, prises par le CRES et ses partenaires (l&rsquo;universit&eacute; de Cape Town, International Centre for Tax and Development, la CEDEAO), afin d&rsquo;acc&eacute;l&eacute;rer l&rsquo;application de la directive portant sur l&rsquo;harmonisation des droits d&rsquo;accise dans les pays membres de la CEDEAO.</p> <p>Les &eacute;changes ont port&eacute; sur&nbsp;:</p> <ul> <li>l&rsquo;harmonisation des politiques de lutte contre le tabagisme dans l&rsquo;espace CEDEAO. Il est ressorti des travaux que celle-ci ne saurait &ecirc;tre effective si les pratiques fiscales des pays membres restent tr&egrave;s rigides et si les d&eacute;cideurs restent en marge des directives r&eacute;gionales.&nbsp; Le Ghana, le Nig&eacute;ria et le S&eacute;n&eacute;gal ont &eacute;t&eacute; cit&eacute;s en exemples pour le dynamisme de leurs syst&egrave;mes fiscaux.</li> <li>la difficult&eacute; de maitriser le prix de vente des producteurs pour d&eacute;terminer l&rsquo;assiette fiscale adapt&eacute;e ;</li> <li>la porosit&eacute; des fronti&egrave;res et la d&eacute;faillance de contr&ocirc;le des marchandises qui d&eacute;terminent la tra&ccedil;abilit&eacute; des produits de tabac.</li> </ul> <p>Les propositions retenues au terme des travaux se r&eacute;sument comme suit :</p> <ul> <li>mettre en place un contr&ocirc;le de marchandises en interne et aux fronti&egrave;res des pays membres. Pour le contr&ocirc;le interne, il est souhaitable d&rsquo;instaurer des contr&ocirc;les mobiles permanents, de doter les diff&eacute;rentes fronti&egrave;res de laboratoire de contr&ocirc;le des ventes en ligne et des syst&egrave;mes de marquage des marchandises&nbsp;;</li> <li>instituer un syst&egrave;me informatique de contr&ocirc;le douanier de la CEDEAO pour &eacute;viter des ruptures dans le contr&ocirc;le des marchandises d&rsquo;un pays &agrave; l&rsquo;autre et veiller au contr&ocirc;le des cargaisons&nbsp;;</li> <li>adopter des mesures fiscales conformes &agrave; la dimension &eacute;conomique de la lutte contre le tabac. Ces r&eacute;formes fiscales devront prendre en compte les questions de genre, d&rsquo;environnement et de sant&eacute; publique. Par exemple, la question du genre suscite des r&eacute;flexions sur comment les femmes sont impliqu&eacute;es dans le commerce des produits de tabac et le moyen de les en sortir tout en leur garantissant un revenu r&eacute;gulier;</li> <li>mobiliser les parlementaires, notamment les femmes parlementaires, et d&eacute;velopper un plaidoyer &agrave; l&rsquo;endroit des leaders d&rsquo;opinion, de la chefferie traditionnelle, des institutions communautaires et de la soci&eacute;t&eacute; civile.</li> </ul> <p><iframe frameborder="0" height="315" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" width="560"></iframe></p> <h3>Les photos</h3> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_0875/"><img alt="" src="https://www.ictd.ac/wp-content/uploads/2019/11/IMG_0875-140x105.jpeg" style="height:105px; width:140px" /></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_0887/"><img alt="" src="https://www.ictd.ac/wp-content/uploads/2019/05/IMG_0887-140x105.jpg" style="height:105px; width:140px" /></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_8352/"><img alt="" src="https://www.ictd.ac/wp-content/uploads/2019/05/IMG_8352-143x105.jpg" style="height:105px; width:143px" /></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/img_8745/"><img alt="" src="https://www.ictd.ac/wp-content/uploads/2019/05/IMG_8745-140x105.jpg" style="height:105px; width:140px" /></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/screenshot-2019-11-26-at-13-41-25/"><img alt="" src="https://www.ictd.ac/wp-content/uploads/2019/05/Screenshot-2019-11-26-at-13.41.25-scaled-158x105.png" style="height:105px; width:158px" /></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/screenshot-2019-11-26-at-13-42-00/"><img alt="" src="https://www.ictd.ac/wp-content/uploads/2019/05/Screenshot-2019-11-26-at-13.42.00-scaled-156x105.png" style="height:105px; width:156px" /></a></p> <p><a href="https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/screenshot-2019-11-26-at-13-42-21/"><img alt="" src="https://www.ictd.ac/wp-content/uploads/2019/05/Screenshot-2019-11-26-at-13.42.21-scaled-147x105.png" style="height:105px; width:147px" /></a></p> <p><strong>Th&egrave;me de recherche:</strong>&nbsp;<a href="https://www.ictd.ac/fr/theme/fiscalite-qualite-de-vie-et-inegalites/" rel="tag">Fiscalit&eacute;, qualit&eacute; de vie et in&eacute;galit&eacute;s</a>,&nbsp;<a href="https://www.ictd.ac/fr/theme/taxation-du-tabac/" rel="tag">Taxation du tabac</a></p> <p><strong>Keywords:</strong>&nbsp;Afrique, l&#39;ouest, tabac</p> None None https://www.ictd.ac/fr/event/atelier-lancement-projet-reformes-taxe-tabac-promouvoir-developpement-afrique-ouest/

domestic taxation customs & excises, gender & tax, indirect tax (vat gst & others), tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all <p _msthash="41937" _msttexthash="9139858"><strong _istranslated="1">Chercheurs :</strong> Prof Corné van Walbeek, REEP, Dr Hana Ross, REEP, Prof Abdoulaye Diagne, CRES, Dr Pape Yona Mané, CRES &amp; Kisten van der Zee, REEP</p> <h3 _msthash="41938" _msttexthash="111475">Objectif</h3> <p _msthash="41939" _msttexthash="110068348">L’Afrique est vulnérable à l’industrie du tabac du fait que le continent a une population jeune et nombreuse, une croissance économique rapide, un désir d’attirer les investissements étrangers, et des politiques de lutte antitabac peu contraignantes. Bien que la prévalence du tabagisme dans de nombreux pays africains soit faible, en empêcher la hausse, particulièrement chez les jeunes, demeure un défi de taille.</p> <p _msthash="41940" _msttexthash="114001550">Les décideurs publiques ne sont souvent pas conscients des avantages qu’une augmentation de la taxe sur le tabac peut procurer à tous. En effet, une augmentation de la taxe sur le tabac permet d’accroître les recettes gouvernementales tout réduisant la consommation de tabac et en améliorant ainsi l’état de santé publique de la population.</p> <p _msthash="41941" _msttexthash="475739290">De plus, l’industrie du tabac mène une campagne de lobbying sans relâche contre les taxes sur le tabac. A travers ces campagnes, l’industrie du tabac répand des arguments fallacieux concernant de mauvais exemples de structures fiscales, et de faux arguments au sujet des conséquences éventuels d’une augmentation des taxes tels que l’exagération de l’ampleur d’un réseau potentiel de contrebande du tabac. Ainsi, il s’avère souvent difficile de contrecarrer les affirmations de l’industrie selon lesquelles les hausses de taxes vont nuire aux plus pauvres, entraîner des pertes d’emplois et promouvoir le commerce illicite.</p> <p _msthash="41942" _msttexthash="113590360">Dans le cadre d’une démarche positive, la Communauté Economique des États de l’Afrique de l’Ouest (CEDEAO) a récemment adopté une nouvelles directive sur la taxation du tabac. Ce nouveau cadre légal exige un taux de taxe d’accise <em>ad valorem</em> minimal de 50% du coût, de l’assurance, de la valeur de fret (CAF) sur le tabac.</p> <h3 _msthash="41943" _msttexthash="411814">Le projet de recherche</h3> <p _msthash="41944" _msttexthash="55413345">Ce projet sera mené en partenariat avec l’<a href="http://www.reep.uct.ac.za/">Unité de recherche sur l’économie des produits soumis à accises (REEP)</a> de l’Université du Cap (responsable principal du projet) et le <a href="http://www.cres-sn.org/">Consortium pour la recherche économique et sociale (CRES)</a> basé au Sénégal.</p> <p _msthash="41945" _msttexthash="1191697">Leur recherche permettra de déterminer :</p> <ol> <li _msthash="41946" _msttexthash="85174713">Les pratiques exemplaires en matière de taxation du tabac, en mettant l’accent sur l’incidence de l’augmentation des taxes sur le tabac sur la consommation de tabac, les recettes fiscales gouvernementales et les prix des produits du tabac établis par l’industrie.</li> <li _msthash="41947" _msttexthash="2367222">L’impact économique des politiques antitabac.</li> <li _msthash="41948" _msttexthash="1518244">Les obstacles politiques aux mesures fiscales.</li> <li _msthash="41949" _msttexthash="1927432">Les mécanismes de financement pour la lutte antitabac.</li> </ol> <p _msthash="41950" _msttexthash="212053764">Ce projet nécessitera la participation étroite des chercheurs et chercheuses et des décideurs politiques ouest-africains à la conception de la recherche, à sa mise en oeuvre, à sa concrétisation en recommandations politiques spécifiques, pays par pays, et à sa diffusion à plus grande échelle. L’équipe examinera la documentation sur les taxes sur le tabac, utilisera des techniques statistiques appropriées pour produire des preuves et appuiera les politiques fiscales en proposant des solutions pour des politiques efficaces de lutte antitabac, adaptées au contexte des pays étudiés.</p> <p _msthash="41951" _msttexthash="257467080">Ce projet s’inscrit dans le cadre de l’<a href="https://www.idrc.ca/fr/initiative/initiative-de-recherche-sur-la-dimension-economique-de-la-lutte-antitabac">initiative de recherche sur la dimension économique de la lutte antitabac</a> du CRDI et du CRUK, et collaborera étroitement avec un autre projet financé dans le cadre de la même initiative et mené par le <a href="http://cseaafrica.org/">Centre d’étude des économies africaines</a> au Nigeria, ainsi qu’avec le <a href="https://www.ictd.ac/project/the-fiscal-and-public-health-impact-of-a-change-in-tobacco-excise-taxes-in-ghana/">projet financé par le Centre International pour la Fiscalité et le Développement</a> auprès de l’Institut de Recherche Statistique, Sociale et Economique (ISSER) de l’Université du Ghana.</p> <p><iframe frameborder="0" height="315" src="./material-2023-07-12trans_files/saved_resource(3).html" width="560"></iframe></p> <p><img alt="" src="./material-2023-07-12trans_files/Project-inception.jpeg" style="height:470px; width:627px"/></p> <p _msthash="41952" _msttexthash="1317719">Atelier de lancement du projet à Dakar, Mai 2019</p> <p><img alt="" src="./material-2023-07-12trans_files/Members-of-the-project-team.jpg" style="height:607px; width:768px"/></p> <p _msthash="41953" _msttexthash="5500729">Les membres du projet lors d’une réunion tenue en Février 2019</p> <p _msthash="41954" _msttexthash="3891355"><strong>Thème de recherche:</strong> <a href="https://www.ictd.ac/fr/theme/fiscalite-qualite-de-vie-et-inegalites/" rel="tag">Fiscalité, qualité de vie et inégalités</a>, <a href="https://www.ictd.ac/fr/theme/taxation-du-tabac/" rel="tag">Taxation du tabac</a></p> <p><strong>Chercheurs:</strong>&nbsp;Prof Corn&eacute; van Walbeek, REEP, Dr Hana Ross, REEP, Prof Abdoulaye Diagne, CRES, Dr Pape Yona Man&eacute;, CRES &amp; Kisten van der Zee, REEP</p> <h3>Objectif</h3> <p>L&rsquo;Afrique est vuln&eacute;rable &agrave; l&rsquo;industrie du tabac du fait que le continent a une population jeune et nombreuse, une croissance &eacute;conomique rapide, un d&eacute;sir d&rsquo;attirer les investissements &eacute;trangers, et des politiques de lutte antitabac peu contraignantes. Bien que la pr&eacute;valence du tabagisme dans de nombreux pays africains soit faible, en emp&ecirc;cher la hausse, particuli&egrave;rement chez les jeunes, demeure un d&eacute;fi de taille.</p> <p>Les d&eacute;cideurs publiques ne sont souvent pas conscients des avantages qu&rsquo;une augmentation de la taxe sur le tabac peut procurer &agrave; tous. En effet, une augmentation de la taxe sur le tabac permet d&rsquo;accro&icirc;tre les recettes gouvernementales tout r&eacute;duisant la consommation de tabac et en am&eacute;liorant ainsi l&rsquo;&eacute;tat de sant&eacute; publique de la population.</p> <p>De plus, l&rsquo;industrie du tabac m&egrave;ne une campagne de lobbying sans rel&acirc;che contre les taxes sur le tabac. A travers ces campagnes, l&rsquo;industrie du tabac r&eacute;pand des arguments fallacieux concernant de mauvais exemples de structures fiscales, et de faux arguments au sujet des cons&eacute;quences &eacute;ventuels d&rsquo;une augmentation des taxes tels que l&rsquo;exag&eacute;ration de l&rsquo;ampleur d&rsquo;un r&eacute;seau potentiel de contrebande du tabac. Ainsi, il s&rsquo;av&egrave;re souvent difficile de contrecarrer les affirmations de l&rsquo;industrie selon lesquelles les hausses de taxes vont nuire aux plus pauvres, entra&icirc;ner des pertes d&rsquo;emplois et promouvoir le commerce illicite.</p> <p>Dans le cadre d&rsquo;une d&eacute;marche positive, la Communaut&eacute; Economique des &Eacute;tats de l&rsquo;Afrique de l&rsquo;Ouest (CEDEAO) a r&eacute;cemment adopt&eacute; une nouvelles directive sur la taxation du tabac. Ce nouveau cadre l&eacute;gal exige un taux de taxe d&rsquo;accise&nbsp;<em>ad valorem</em>&nbsp;minimal de 50% du co&ucirc;t, de l&rsquo;assurance, de la valeur de fret (CAF) sur le tabac.</p> <h3>Le projet de recherche</h3> <p>Ce projet sera men&eacute; en partenariat avec l&rsquo;<a href="http://www.reep.uct.ac.za/">Unit&eacute; de recherche sur l&rsquo;&eacute;conomie des produits soumis &agrave; accises (REEP)</a>&nbsp;de l&rsquo;Universit&eacute; du Cap (responsable principal du projet) et le&nbsp;<a href="http://www.cres-sn.org/">Consortium pour la recherche &eacute;conomique et sociale (CRES)</a>&nbsp;bas&eacute; au S&eacute;n&eacute;gal.</p> <p>Leur recherche permettra de d&eacute;terminer&nbsp;:</p> <ol> <li>Les pratiques exemplaires en mati&egrave;re de taxation du tabac, en mettant l&rsquo;accent sur l&rsquo;incidence de l&rsquo;augmentation des taxes sur le tabac sur la consommation de tabac, les recettes fiscales gouvernementales et les prix des produits du tabac &eacute;tablis par l&rsquo;industrie.</li> <li>L&rsquo;impact &eacute;conomique des politiques antitabac.</li> <li>Les obstacles politiques aux mesures fiscales.</li> <li>Les m&eacute;canismes de financement pour la lutte antitabac.</li> </ol> <p>Ce projet n&eacute;cessitera la participation &eacute;troite des chercheurs et chercheuses et des d&eacute;cideurs politiques ouest-africains &agrave; la conception de la recherche, &agrave; sa mise en oeuvre, &agrave; sa concr&eacute;tisation en recommandations politiques sp&eacute;cifiques, pays par pays, et &agrave; sa diffusion &agrave; plus grande &eacute;chelle. L&rsquo;&eacute;quipe examinera la documentation sur les taxes sur le tabac, utilisera des techniques statistiques appropri&eacute;es pour produire des preuves et appuiera les politiques fiscales en proposant des solutions pour des politiques efficaces de lutte antitabac, adapt&eacute;es au contexte des pays &eacute;tudi&eacute;s.</p> <p>Ce projet s&rsquo;inscrit dans le cadre de l&rsquo;<a href="https://www.idrc.ca/fr/initiative/initiative-de-recherche-sur-la-dimension-economique-de-la-lutte-antitabac">initiative de recherche sur la dimension &eacute;conomique de la lutte antitabac</a>&nbsp;du CRDI et du CRUK, et collaborera &eacute;troitement avec un autre projet financ&eacute; dans le cadre de la m&ecirc;me initiative et men&eacute; par le&nbsp;<a href="http://cseaafrica.org/">Centre d&rsquo;&eacute;tude des &eacute;conomies africaines</a>&nbsp;au Nigeria, ainsi qu&rsquo;avec le&nbsp;<a href="https://www.ictd.ac/project/the-fiscal-and-public-health-impact-of-a-change-in-tobacco-excise-taxes-in-ghana/">projet financ&eacute; par le Centre International pour la Fiscalit&eacute; et le D&eacute;veloppement</a>&nbsp;aupr&egrave;s de l&rsquo;Institut de Recherche Statistique, Sociale et Economique (ISSER) de l&rsquo;Universit&eacute; du Ghana.</p> <p><iframe frameborder="0" height="315" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" width="560"></iframe></p> <p><img alt="" src="https://www.ictd.ac/wp-content/uploads/2020/05/Project-inception.jpeg" style="height:470px; width:627px" /></p> <p>Atelier de lancement du projet &agrave; Dakar, Mai 2019</p> <p><img alt="" src="https://www.ictd.ac/wp-content/uploads/2020/05/Members-of-the-project-team.jpg" style="height:607px; width:768px" /></p> <p>Les membres du projet lors d&rsquo;une r&eacute;union tenue en F&eacute;vrier 2019</p> <p><strong>Th&egrave;me de recherche:</strong>&nbsp;<a href="https://www.ictd.ac/fr/theme/fiscalite-qualite-de-vie-et-inegalites/" rel="tag">Fiscalit&eacute;, qualit&eacute; de vie et in&eacute;galit&eacute;s</a>,&nbsp;<a href="https://www.ictd.ac/fr/theme/taxation-du-tabac/" rel="tag">Taxation du tabac</a></p> west africa Tobacco Tax, West Africa, tobacco tax policy, indirect taxes, best practice, consumption tax, domestic revenue mobilisation, sin tax, sin taxes, gender and tax, female traders, tax evasion, increase tobacco tax, health https://www.ictd.ac/fr/project/reformes-taxes-tabac-afrique-ouest/

domestic taxation customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax policy & future trends low databandwith publication medium language proficiency None all None GUINÉE-BISSAU, tax expenditures, fiscal policy, budget, increasing tax revenue, new taxes, choice of taxes, tax policy, https://www.patf-ao.org/guinee-bissau-le-pays-prepare-le-lancement-du-premier-rapport-regional-sur-levaluation-des-depenses-fiscales/

domestic taxation accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all west africa Guinea Bissau, VAT, indirect taxes, indirect tax, Burkina Faso, domestic law, https://www.patf-ao.org/application-de-la-tva-la-guinee-bissau-simpregne-de-lexpertise-de-la-dgi/

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, tax administration / management / it, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all None eco tax, environmental taxes, country pollution, waste tax, sustainability, tax policy, tax implementation, taxes, waste recycling, funding, https://afrique.latribune.fr/economie/budget-fiscalite/2017-12-19/cote-d-ivoire-une-ecotaxe-pour-financer-le-recyclage-des-dechets-762141.html

tax administration accounting & taxation / concepts of taxation medium databandwith webinar/lecture medium language proficiency yes include youtube/social media clips all <p>Suivez dans cette vid&eacute;o, le webinaire sur les mesures fiscales de la Loi de finances 2023 en faveur des grandes et moyennes entreprises.</p> <p>Suivez dans cette vid&eacute;o, le webinaire sur les mesures fiscales de la Loi de finances 2023 en faveur des grandes et moyennes entreprises.</p> west africa None https://www.youtube.com/watch?v=NHunLkIhgFw

tax administration accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends low databandwith publication low language proficiency None all <p>Le projet de loi de finances 2019 pr&eacute;voit d&#39;ajuster les imp&ocirc;ts et les taxes existantes mais aussi d&#39;introduire de nouvelles impositions, autrement dit d&#39;&eacute;largir l&#39;assiette fiscale.&nbsp; Cent dix mesures, qui devraient selon le minist&egrave;re des Finances, rapporter quatorze milliards de francs CFA.<br /> <br /> Parmi les mesures les plus importantes, il y a d&#39;abord&nbsp;une taxe pour &laquo;<em>&nbsp;toute personne physique ou morale qui exerce une activit&eacute; entrant dans le champ d&rsquo;application de l&rsquo;imp&ocirc;t sur les b&eacute;n&eacute;fices, et qui r&eacute;alise un chiffre d&rsquo;affaires annuel, toutes taxes comprises, inf&eacute;rieur &agrave; 100 millions de francs CFA (150 mille euros)</em>&nbsp;&raquo; explique&nbsp;<a href="http://www.finances.gouv.ne/index.php/component/phocadownload/category/118-loi-de-finances-2019" rel="nofollow" target="_blank">le texte publi&eacute; par le minist&egrave;re des Finances du Niger</a>, appliqu&eacute; selon&nbsp;des bar&egrave;mes &eacute;tablis.<br /> Une nouvelle taxe qui s&#39;adresse directement au secteur dit &quot;informel&quot;, celui des petites et microentreprises.<br /> <br /> Autre mesure pr&eacute;vue par la loi, une taxe sur les transactions financi&egrave;res. Seront concern&eacute;s les&nbsp;banques et les &eacute;tablissements financiers, mais aussi les personnes physiques ou morales qui r&eacute;alisent des op&eacute;rations d&rsquo;interm&eacute;diation financi&egrave;re comme les agents de change par exemple.&nbsp;&nbsp;<br /> <br /> 2019 marque aussi le retour d&#39;une taxe pourtant supprim&eacute;e en 2018,la taxe sur la terminaison du trafic international entrant (TATTIE). Tous les appels t&eacute;l&eacute;phoniques entrant seront ainsi factur&eacute;s de 50 &agrave;&nbsp;88 francs CFA suppl&eacute;mentaires par minute. Selon la commission des affaires &eacute;conomiques du parlement, cette taxe avait permis au fisc de gagner une vingtaine de milliards de francs CFA (environ 30 millions d&#39;euros) en 2017.<br /> <br /> <a href="https://information.tv5monde.com/afrique/niger-une-loi-de-finances-qui-ne-passe-toujours-pas-262857" rel="nofollow">Mais ce projet de loi 2019 a du mal a passer aupr&egrave;s d&#39;une partie de la population</a>. Depuis le d&eacute;but de l&#39;ann&eacute;e 18 journ&eacute;es de mobilisations ont &eacute;t&eacute; organis&eacute;es par l&#39;opposition, la plupart interdites par les autorit&eacute;s, pour d&eacute;noncer des mesures jug&eacute;es antisociales et une pression fiscale accrue sur les pauvres.&nbsp;<br /> <br /> Certains membres de la soci&eacute;t&eacute; civile continuent d&#39;ailleurs de d&eacute;noncer les mesures de la loi 2018, qui a vu&nbsp;notamment la cr&eacute;ation d&#39;une taxe d&#39;habitation, le rehaussement du taux de l&#39;imp&ocirc;t synth&eacute;tique de 2 &agrave; 5% pour les activit&eacute;s commerciales et de 3 &agrave; 7% pour les prestations de service, l&#39;extension de l&#39;assiette de la TVA au transport routier des marchandises et des voyageurs, aux op&eacute;rations de transfert d&#39;argent et &agrave; l&#39;abonnement &agrave; certaines cha&icirc;nes de t&eacute;l&eacute;vision &eacute;trang&egrave;res.<br /> <br /> Pour le ministre des Finances Massoudou Hassoumi, il s&#39;agit de cr&eacute;er les conditions qui devraient permettre d&#39;atteindre 6,5% de croissance en 2019, selon les premi&egrave;res estimations du minist&egrave;re. Le gouvernement a d&#39;ailleurs rappel&eacute; que ces mesures ne visent qu&#39;&agrave; se conformer aux exigences de l&#39;Union &eacute;conomique et mon&eacute;taire ouest-africaine (UEMOA).<br /> &nbsp;</p> <p>Le projet de loi de finances 2019 pr&eacute;voit d&#39;ajuster les imp&ocirc;ts et les taxes existantes mais aussi d&#39;introduire de nouvelles impositions, autrement dit d&#39;&eacute;largir l&#39;assiette fiscale.&nbsp; Cent dix mesures, qui devraient selon le minist&egrave;re des Finances, rapporter quatorze milliards de francs CFA.<br /> <br /> Parmi les mesures les plus importantes, il y a d&#39;abord&nbsp;une taxe pour &laquo;<em>&nbsp;toute personne physique ou morale qui exerce une activit&eacute; entrant dans le champ d&rsquo;application de l&rsquo;imp&ocirc;t sur les b&eacute;n&eacute;fices, et qui r&eacute;alise un chiffre d&rsquo;affaires annuel, toutes taxes comprises, inf&eacute;rieur &agrave; 100 millions de francs CFA (150 mille euros)</em>&nbsp;&raquo; explique&nbsp;<a href="http://www.finances.gouv.ne/index.php/component/phocadownload/category/118-loi-de-finances-2019" rel="nofollow" target="_blank">le texte publi&eacute; par le minist&egrave;re des Finances du Niger</a>, appliqu&eacute; selon&nbsp;des bar&egrave;mes &eacute;tablis.<br /> Une nouvelle taxe qui s&#39;adresse directement au secteur dit &quot;informel&quot;, celui des petites et microentreprises.<br /> <br /> Autre mesure pr&eacute;vue par la loi, une taxe sur les transactions financi&egrave;res. Seront concern&eacute;s les&nbsp;banques et les &eacute;tablissements financiers, mais aussi les personnes physiques ou morales qui r&eacute;alisent des op&eacute;rations d&rsquo;interm&eacute;diation financi&egrave;re comme les agents de change par exemple.&nbsp;&nbsp;<br /> <br /> 2019 marque aussi le retour d&#39;une taxe pourtant supprim&eacute;e en 2018,la taxe sur la terminaison du trafic international entrant (TATTIE). Tous les appels t&eacute;l&eacute;phoniques entrant seront ainsi factur&eacute;s de 50 &agrave;&nbsp;88 francs CFA suppl&eacute;mentaires par minute. Selon la commission des affaires &eacute;conomiques du parlement, cette taxe avait permis au fisc de gagner une vingtaine de milliards de francs CFA (environ 30 millions d&#39;euros) en 2017.<br /> <br /> <a href="https://information.tv5monde.com/afrique/niger-une-loi-de-finances-qui-ne-passe-toujours-pas-262857" rel="nofollow">Mais ce projet de loi 2019 a du mal a passer aupr&egrave;s d&#39;une partie de la population</a>. Depuis le d&eacute;but de l&#39;ann&eacute;e 18 journ&eacute;es de mobilisations ont &eacute;t&eacute; organis&eacute;es par l&#39;opposition, la plupart interdites par les autorit&eacute;s, pour d&eacute;noncer des mesures jug&eacute;es antisociales et une pression fiscale accrue sur les pauvres.&nbsp;<br /> <br /> Certains membres de la soci&eacute;t&eacute; civile continuent d&#39;ailleurs de d&eacute;noncer les mesures de la loi 2018, qui a vu&nbsp;notamment la cr&eacute;ation d&#39;une taxe d&#39;habitation, le rehaussement du taux de l&#39;imp&ocirc;t synth&eacute;tique de 2 &agrave; 5% pour les activit&eacute;s commerciales et de 3 &agrave; 7% pour les prestations de service, l&#39;extension de l&#39;assiette de la TVA au transport routier des marchandises et des voyageurs, aux op&eacute;rations de transfert d&#39;argent et &agrave; l&#39;abonnement &agrave; certaines cha&icirc;nes de t&eacute;l&eacute;vision &eacute;trang&egrave;res.<br /> <br /> Pour le ministre des Finances Massoudou Hassoumi, il s&#39;agit de cr&eacute;er les conditions qui devraient permettre d&#39;atteindre 6,5% de croissance en 2019, selon les premi&egrave;res estimations du minist&egrave;re. Le gouvernement a d&#39;ailleurs rappel&eacute; que ces mesures ne visent qu&#39;&agrave; se conformer aux exigences de l&#39;Union &eacute;conomique et mon&eacute;taire ouest-africaine (UEMOA).<br /> &nbsp;</p> None Niger, tax reform, broadening tax base, introducing new taxes, indirect taxes, direct taxes, taxing the informal sector, income tax, small enterprises, informal sector, https://information.tv5monde.com/afrique/niger-que-contient-la-loi-de-finances-2019-262994

domestic taxation accounting & taxation / concepts of taxation  low databandwith publication low language proficiency None all <p><strong>AM-SALAMA Kertch&eacute;</strong>&nbsp;Economiste du d&eacute;veloppement au CROSET, Sp&eacute;cialiste en Gestion de la Politique Economique (GPE) Chercheur-associ&eacute; &agrave; TchadNa</p> <p><strong>INTRODUCTION</strong></p> <p>Le Tchad s&rsquo;est dot&eacute; en 2017 d&rsquo;une vision 2030, &laquo;&nbsp;le Tchad que nous voulons&nbsp;&raquo; et d&rsquo;un premier Plan National de D&eacute;veloppement 2017-2021 (PND 2017-2021) visant tout d&rsquo;abord &agrave; jeter les bases de l&rsquo;&eacute;mergence en 2021 puis et l&rsquo;&eacute;mergence &agrave; l&rsquo;horizon 2030. Dans la vision 2030 et le PND 2017-2021, quatre axes strat&eacute;giques ont &eacute;t&eacute; retenus pour enclencher la transformation structurelle de l&rsquo;&eacute;conomie et promouvoir une croissance forte, durable, cr&eacute;atrice d&rsquo;emplois d&eacute;cents pour l&rsquo;am&eacute;lioration du bien-&ecirc;tre social. En effet, ces deux documents s&rsquo;inscrivent dans cette logique de d&eacute;veloppement &eacute;conomique et social li&eacute;e aux Objectifs du D&eacute;veloppement Durable (ODD), donc du pays &agrave; l&rsquo;horizon souhait&eacute;.</p> <p>En effet, la r&eacute;duction des recettes totales a &eacute;t&eacute; aggrav&eacute;e par la faible contribution relative des recettes fiscales non p&eacute;troli&egrave;res aux recettes publiques, dont la vuln&eacute;rabilit&eacute; est moindre que les recettes publiques directement tir&eacute;es de l&rsquo;exploitation du p&eacute;trole : les recettes publiques non p&eacute;troli&egrave;res &eacute;valu&eacute;es par rapport au PIB stagnent depuis 2011 &agrave; moins de six points de PIB ce qui constitue une valeur anormalement faible comparativement aux autres pays similaires. D&rsquo;apr&egrave;s le rapport du FMI (2014), le syst&egrave;me fiscal actuel du Tchad mobilise seulement 32% du potentiel de recettes non p&eacute;troli&egrave;res, plus faible niveau de la CEMAC, dont la moyenne r&eacute;gionale est de 67%.</p> <p>Face &agrave; de tels d&eacute;fis et en plus de l&rsquo;engagement du pays dans la facilit&eacute; &eacute;largie de cr&eacute;dit (FEC), la mobilisation des ressources oblige l&rsquo;Etat &agrave; adopter des mesures dont les effets ne sont tr&egrave;s souvent pas ma&icirc;tris&eacute;s. A titre d&rsquo;illustration, en 2017 avec une masse salariale de 376 milliards de francs CFA (environ 600 millions d&rsquo;euros), soit presque 100% des recettes cumul&eacute;es des douanes et des imp&ocirc;ts, le gouvernement tchadien a d&eacute;cid&eacute; de r&eacute;viser &agrave; la baisse les salaires des fonctionnaires. Cette nouvelle disposition salariale pr&eacute;voyait une diminution de 5% &agrave; 45% proportionnellement au montant du salaire.</p> <p>Ainsi, l&rsquo;enjeu majeur pour le Tchad est de r&eacute;former les finances publiques afin d&rsquo;accroitre la mobilisation des recettes fiscales non p&eacute;troli&egrave;res et d&rsquo;am&eacute;liorer l&rsquo;efficacit&eacute; des d&eacute;penses publiques. Dans ce contexte, la question est de savoir :&nbsp;<strong><em>Quelle politique fiscale pourrait-elle permettre au Tchad d&rsquo;atteindre son niveau des recettes potentielles ?</em></strong></p> <p>L&rsquo;objectif est de faire le point sur les politiques fiscales essentielles qui viserait &agrave; atteindre le potentiel maximal des recettes au moment o&ugrave; non seulement le Tchad s&rsquo;est engag&eacute; dans la facilit&eacute; &eacute;largie de cr&eacute;dit (FEC), mais aussi pour finaliser son PND 2017-2021 et sa vision 2030, &laquo; le Tchad que nous voulons&nbsp;&raquo; suspendu par deux contraintes majeures dont notamment&nbsp;: la chute des cours du p&eacute;trole et donc des recettes p&eacute;troli&egrave;res et la crise s&eacute;curitaire. Dans un contexte o&ugrave; l&rsquo;enjeu est d&rsquo;atteindre le niveau des recettes potentielles^&nbsp;Il appara&icirc;t donc opportun de proposer des mesures r&eacute;alistes et/ou efficaces &agrave; mettre en &oelig;uvre pour sa r&eacute;alisation. Apr&egrave;s un diagnostic du syst&egrave;me fiscal tchadien, nous ferons une analyse du potentiel fiscal tchadien. Enfin, le tout sera couronn&eacute; par des recommandations de politiques &eacute;conomiques.</p> <p><strong>DIAGNOSTIC DU SYSTEME FISCAL TCHADIEN</strong></p> <p>Cette premi&egrave;re partie a pour objectif de retracer tout d&rsquo;abord le parcours du Tchad en mati&egrave;re de pr&eacute;l&egrave;vement puis analyser la structure de ses recettes fiscales.&nbsp;</p> <p><strong>Niveau du pr&eacute;l&egrave;vement public</strong></p> <p>La figure 1 montre que les recettes fiscales ont consid&eacute;rablement baiss&eacute; ces six derni&egrave;res ann&eacute;es depuis 2013. Elles ont &eacute;t&eacute; divis&eacute;es en deux phases entre la p&eacute;riode 2013-2015 (environ 400 milliards de FCFA) et 2018 (300 milliards de FCFA) et m&ecirc;me par presque trois entre 2016 et 2018 (330 contre 370 milliards de FCFA). Cette baisse est d&ucirc; en partie &agrave; la faiblesse de l&rsquo;&eacute;conomie tchadienne dont la structure reste encore embryonnaire, avec comme principale caract&eacute;ristique la pr&eacute;dominance du secteur informel qui amenuise</p> <p>&nbsp;la base fiscale. S&rsquo;agissant du taux de pression fiscale, il pr&eacute;sente globalement une forte volatilit&eacute; sur la m&ecirc;me p&eacute;riode avec une tendance baissi&egrave;re au cours de ces six derni&egrave;res ann&eacute;es.</p> <p><strong>&nbsp;&nbsp;</strong><strong>&nbsp;</strong><strong>Figure 1</strong><strong>:&nbsp;&nbsp;</strong>Evolution des recettes fiscales hors p&eacute;trole et pression fiscale&nbsp;</p> <p><img alt="" src="https://lh3.googleusercontent.com/vFBGCDIDxN09vF6Tw2oP8IdLPqEgGFIw0GwW75RP1l9qOZaf4hsofE6syxY8wuSNYdTceickARNU66D11il5inrcbBNADP2bBn3JaFFpTVudYJmxzAH6XXQdfI6m7jVtg-bIR8l6PLmPO7UwKA" /></p> <p><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Direction des Etudes et de la Pr&eacute;vision / MFB-Tchad</p> <p><strong>Structure des recettes fiscales&nbsp;</strong></p> <p>La structure des recettes fiscales au Tchad est compos&eacute;e des recettes fiscales p&eacute;troli&egrave;res et non p&eacute;troli&egrave;res. Les recettes fiscales p&eacute;troli&egrave;res reposent en partie sur la redevance statistique et les imp&ocirc;ts sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res.&nbsp;</p> <p>La figure 2 r&eacute;v&egrave;le l&rsquo;incapacit&eacute; de l&rsquo;Etat &agrave; mobiliser les recettes fiscales non p&eacute;troli&egrave;res qui demeurent tr&egrave;s faible dans les recettes totales. Les recettes totales suivent la m&ecirc;me tendance que les recettes fiscales p&eacute;troli&egrave;res. Ce qui sous-entend que les variations du total des recettes budg&eacute;taires sont essentiellement expliqu&eacute;es par les variations des recettes fiscales issues du p&eacute;trole. Ce qui pr&eacute;sente un danger pour le Tchad en cas d&rsquo;un choc exog&egrave;ne li&eacute; au p&eacute;trole. Donc la mobilisation des recettes fiscales non p&eacute;troli&egrave;res est un d&eacute;fi imm&eacute;diat pour le Tchad. Cette faible mobilisation des recettes fiscales non p&eacute;troli&egrave;res sur la p&eacute;riode 2008-2018 peut s&rsquo;expliquer en plus des facteurs susmentionn&eacute;s, d&rsquo;une population fiscale moins diversifi&eacute;e.</p> <p><strong>Figure 2</strong><strong>:</strong>&nbsp;Evolution des recettes totales par rapport aux recettes fiscales (en % du PIB)</p> <p><img alt="" src="https://lh4.googleusercontent.com/Kk-yQVWEwCRjeE-hanSQPZv5IIwZJ69_AwB9b5FSZw598T79SzfLjkrTq1gfjxQj2kRq61ZPh1Kw0GpzHDvuJ_TWNP85s55OjRtEHKqmCk3Nwarcr7gBp4tcBp9uqpMsh69Qyvp-mtuUAM2K0w" /></p> <p><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Direction des Etudes et de la Pr&eacute;vision / MFB-Tchad</p> <p>Les principales recettes fiscales du Tchad sont les imp&ocirc;ts sur les revenus et b&eacute;n&eacute;fices (43%), les taxes sur le commerce ext&eacute;rieur (26%) et dans une moindre mesure les taxes sur la consommation int&eacute;rieure (14%). Ces trois recettes ont fortement diminu&eacute; depuis 2016 (respectivement de 11%, 4% et 9%) au profit de l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res (pass&eacute;e de 1% &agrave; 23%). Les autres recettes (redevance statistique, taxes sur les salaires et imp&ocirc;ts sur la propri&eacute;t&eacute;) sont marginales. Les facteurs susmentionn&eacute;s peuvent ici &ecirc;tre mis en exergue pour justifier cet &eacute;tat de fait.</p> <p>Il faut noter que l&rsquo;Etat tchadien n&rsquo;a per&ccedil;u ses premi&egrave;res recettes fiscales constitu&eacute;es par les imp&ocirc;ts, taxes, droits de douane li&eacute;es &agrave; l&rsquo;exploitation p&eacute;troli&egrave;re qu&rsquo;&agrave; partir de 2008. Comme susmentionn&eacute;, la forte contribution de l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res apr&egrave;s 2016, pourrait s&rsquo;expliquer par la remont&eacute;e des prix du p&eacute;trole accompagn&eacute; du d&eacute;marrage des paiements de l&rsquo;imp&ocirc;t sur les revenus des gisements plus r&eacute;cents.</p> <p><strong><em>&nbsp;&nbsp;&nbsp;</em></strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;</strong><strong>&nbsp;</strong><strong>Tableau 1</strong><strong>:&nbsp;</strong>Contribution des diff&eacute;rents imp&ocirc;ts (en % des recettes fiscales)</p> <table> <tbody> <tr> <td><strong>Libell&eacute;s</strong></td> <td><strong>Contribution 2016</strong></td> <td><strong>Contribution 2017</strong></td> <td><strong>Contribution 2018</strong></td> </tr> <tr> <td><strong>Redevance statistique</strong></td> <td>0%</td> <td>1%</td> <td>2%</td> </tr> <tr> <td><strong>Imp&ocirc;ts sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res</strong></td> <td>1%</td> <td>13%</td> <td>23%</td> </tr> <tr> <td><strong>Imp&ocirc;ts sur revenu et b&eacute;n&eacute;fices</strong></td> <td>48%</td> <td>43%</td> <td>37%</td> </tr> <tr> <td><strong>Taxes sur salaires</strong></td> <td>3%</td> <td>3%</td> <td>2%</td> </tr> <tr> <td><strong>Imp&ocirc;ts sur la propri&eacute;t&eacute;</strong></td> <td>2%</td> <td>2%</td> <td>3%</td> </tr> <tr> <td><strong>Taxes int&eacute;rieures sur B&amp;S</strong></td> <td>16%</td> <td>14%</td> <td>9%</td> </tr> <tr> <td><strong>Taxes sur commerce ext&eacute;rieur</strong></td> <td>29%</td> <td>25%</td> <td>25%</td> </tr> <tr> <td><strong>Total</strong></td> <td><strong>100%</strong></td> <td><strong>100%</strong></td> <td><strong>100%</strong></td> </tr> </tbody> </table> <p><strong>&nbsp; &nbsp;&nbsp;</strong><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Direction des Etudes et de la Pr&eacute;vision / MFB-Tchad</p> <p><strong>ANALYSE DU POTENTIEL FISCAL TCHADIEN</strong></p> <p>Cette deuxi&egrave;me partie se propose d&rsquo;appr&eacute;cier l&rsquo;&eacute;volution des d&eacute;terminants du potentiel fiscal d&rsquo;une part et d&rsquo;autre part d&rsquo;analyser le potentiel fiscal Tchadien.&nbsp;</p> <p><strong>Facteurs explicatifs du potentiel fiscal&nbsp;</strong></p> <p>L&rsquo;analyse descriptive des facteurs explicatifs du potentiel fiscal du Tchad (figure 3), illustre globalement que ces facteurs sont fortement instables sur la p&eacute;riode 2008-2017. Les facteurs consid&eacute;r&eacute;s notamment&nbsp;: le PIB/habitant, la valeur ajout&eacute;e agricole/PIB et le taux d&rsquo;ouverture ont une tendance baissi&egrave;re sur la m&ecirc;me p&eacute;riode. Cette baisse s&rsquo;est accentu&eacute;e &agrave; partir des ann&eacute;es 2013 pour la valeur ajout&eacute;e agricole/PIB et le taux d&rsquo;ouverture et &agrave; partir de 2014 quant au PIB/habitant. En revanche, la masse mon&eacute;taire (en % du PIB) a enregistr&eacute; une croissance fortement appr&eacute;ciable sur la m&ecirc;me p&eacute;riode avant de se d&eacute;pr&eacute;cier.&nbsp;</p> <p>Conform&eacute;ment aux hypoth&egrave;ses th&eacute;oriques et aux travaux empiriques, une baisse du PIB par t&ecirc;te est d&eacute;favorable &agrave; la mobilisation des recettes publiques et donc, r&eacute;duit le potentiel fiscal du Tchad. A l&rsquo;inverse, une baisse de la valeur ajout&eacute;e agricole dans le PIB augmente le potentiel fiscal du Tchad. Aussi, la hausse du degr&eacute; de la mon&eacute;tarisation captant le niveau de d&eacute;veloppement des transactions financi&egrave;res du Tchad accro&icirc;t son potentiel fiscal. Par ailleurs, une faible ouverture commerciale est d&eacute;favorable &agrave; la fiscalit&eacute; de porte et donc diminue le niveau des recettes potentielles du pays. En r&eacute;sum&eacute;, le Tchad ne parvient &agrave; atteindre son optimum potentiel malgr&eacute; la baisse de la valeur ajout&eacute;e agricole et de la hausse du degr&eacute; de la mon&eacute;tarisation &agrave; cause de son faible niveau de d&eacute;veloppement et degr&eacute; d&rsquo;ouverture commerciale.&nbsp;</p> <p><strong>&nbsp;</strong><strong>Figure 3</strong><strong>:</strong>&nbsp;Evolution des facteurs explicatifs du potentiel fiscal du Tchad</p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong><strong>&nbsp;</strong><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Banque Mondiale (WDI, 2018)</p> <p><strong>Analyse du potentiel fiscal</strong></p> <p>L&rsquo;appr&eacute;ciation de la performance du Tchad en mati&egrave;re de mobilisation des recettes repose sur l&rsquo;estimation du niveau de pr&eacute;l&egrave;vement normalement attendu compte tenu des caract&eacute;ristiques structurelles qui est le potentiel fiscal du pays. La m&eacute;thode pour d&eacute;terminer le potentiel fiscal consiste &agrave; estimer une &eacute;quation explicative du taux de pr&eacute;l&egrave;vement en fonction des facteurs du potentiel fiscal sur des donn&eacute;es couvrant &agrave; un large &eacute;chantillon de pays relativement homog&egrave;nes sur une p&eacute;riode assez longue. L&rsquo;estimation utilise les m&eacute;thodes de l&rsquo;&eacute;conom&eacute;trie des donn&eacute;es de panel. Le r&eacute;sidu de l&rsquo;&eacute;quation, qu&rsquo;il est possible de calculer pour un pays sp&eacute;cifique ou pour un groupe de pays, permet alors de mesurer le niveau de pr&eacute;l&egrave;vement issu de la politique de mobilisation fiscale qui est l&rsquo;effort fiscal. Dans le cadre de ce travail, nous avons exploit&eacute; les donn&eacute;es du potentiel fiscal issues de l&rsquo;&eacute;tude &laquo; Tax Potential and Tax Effort : An Empirical Estimation for Non-resource Tax Revenue and VAT&rsquo;s Revenue &raquo; r&eacute;alis&eacute;e par Brun et Diakit&eacute; (2016). Le potentiel fiscal du Tchad issu de cette &eacute;tude a &eacute;t&eacute; compar&eacute; aux recettes fiscales effectives du pays afin de d&eacute;gager l&rsquo;effort fiscal.&nbsp;</p> <p>La figure 4 pr&eacute;sente l&rsquo;&eacute;volution du potentiel et de l&rsquo;effort fiscal du Tchad sur la p&eacute;riode 2008 &agrave; 2016. Son analyse r&eacute;v&egrave;le que les recettes fiscales effectives sont en de&ccedil;&agrave; du potentiel fiscal sur toute la p&eacute;riode. L&rsquo;effort fiscal qui mesure l&rsquo;&eacute;cart entre le niveau de pr&eacute;l&egrave;vement effectif et le potentiel fiscal est n&eacute;gatif. Cet effort n&eacute;gatif qui &eacute;tait de &ndash; 5,55% du PIB en 2008 est pass&eacute; &agrave; -5,92% du PIB en 2016. L&rsquo;effort fiscal n&eacute;gatif signifie que le niveau de pr&eacute;l&egrave;vement observ&eacute; est inf&eacute;rieur &agrave; son potentiel et le pays consent un effort fiscal inf&eacute;rieur &agrave; la norme. En effet, une politique favorable &agrave; la mobilisation fiscale devrait permettre d&rsquo;accro&icirc;tre les ressources publiques et d&rsquo;atteindre le potentiel fiscal.</p> <p><strong>Figure 4</strong><strong>:&nbsp;</strong>Evolution de l&rsquo;effort et du potentiel fiscal hors p&eacute;trole (en % du PIB)</p> <p><img alt="" src="https://lh4.googleusercontent.com/2vElABf-K-EYQht2jWVhV8hOboM0c35yqRsr1sGHjNV17rtiFZRzQjtmKsotC5E8BvzRqWrrkck7UZ2ST0R9CVNBzswJ5sMtMNge1HEKeMPYKDKKh8uBmSfUpca4hMLSLv5KyMQUXKCr-AKjkg" /></p> <p><strong>Source</strong><strong>&nbsp;:</strong>&nbsp;Auteur &agrave; partir de donn&eacute;es du CERDI</p> <p><strong>RECOMMANDATIONS</strong></p> <p>A l&rsquo;issue du diagnostic du syst&egrave;me fiscal Tchadien et de l&rsquo;analyse de son potentiel fiscal, nous formulons les recommandations g&eacute;n&eacute;rales et sp&eacute;cifiques suivantes&nbsp;:</p> <p><strong>Recommandations g&eacute;n&eacute;rales :</strong></p> <ul> <li>Penser &agrave; une r&eacute;forme fiscale allant dans le sens de la transition fiscale en introduisant un taux unique et raisonnable pour booster les recettes fiscales ;</li> <li>R&eacute;examiner le cadre juridique et l&rsquo;&eacute;laboration de la politique fiscale en simplifiant la l&eacute;gislation fiscale et &eacute;largissant l&rsquo;assiette des imp&ocirc;ts et taxes &agrave; faible contribution (redevance statistique, taxes sur les salaires et imp&ocirc;ts sur la propri&eacute;t&eacute;) ;</li> <li>Rationaliser le syst&egrave;me fiscal en rejetant les mesures d&rsquo;encouragement fiscal pour la promotion des investissements ;</li> <li>Lutter contre l&rsquo;expansion du secteur informel et la fraude fiscale&nbsp;en modernisant l&rsquo;administration fiscale ;</li> <li>Investir de mani&egrave;re cibl&eacute;e pour corriger les d&eacute;faillances structurelles en vue d&rsquo;une meilleure mobilisation des recettes fiscales&nbsp;;</li> <li>Cr&eacute;er une structure d&eacute;di&eacute;e &agrave; la politique fiscale au sein du minist&egrave;re des finances et du budget, &agrave; l&rsquo;image de l&rsquo;Office Togolais des Recettes (OTR).</li> </ul> <p><strong>Recommandations sp&eacute;cifiques&nbsp;:&nbsp;</strong></p> <ul> <li>R&eacute;former la fiscalit&eacute; fonci&egrave;re et am&eacute;liorer la perception de l&rsquo;imp&ocirc;t sur le revenu des m&eacute;nages. Il s&rsquo;agira de mettre en place un &laquo;&nbsp;imp&ocirc;t dual&nbsp;&raquo; qui taxera les revenus du capital de fa&ccedil;on proportionnelle et les salaires de fa&ccedil;on progressive. Une mesure &agrave; moyen et long terme sera de soumettre d&rsquo;autres types de revenus au bar&egrave;me progressif, par exemple les revenus fonciers.</li> <li>Renforcer et am&eacute;liorer le contr&ocirc;le de la mobilisation de l&rsquo;imp&ocirc;t sur les b&eacute;n&eacute;fices des soci&eacute;t&eacute;s non p&eacute;troli&egrave;res et taxes sur la consommation int&eacute;rieure. Les soci&eacute;t&eacute;s de t&eacute;l&eacute;phonie mobile m&eacute;ritent une attention particuli&egrave;re car elles subissent un nombre de taxes mais il serait pertinent de les faire basculer vers une &laquo;&nbsp;taxe d&rsquo;accise&nbsp;&raquo; comme cela a &eacute;t&eacute; fait dans certains pays Anglophones. Il faudra &eacute;galement assurer le remboursement des cr&eacute;dits de TVA. C&rsquo;est une mesure essentielle &agrave; la neutralit&eacute; de la TVA.</li> </ul> <p><strong>AM-SALAMA Kertch&eacute;</strong>&nbsp;Economiste du d&eacute;veloppement au CROSET, Sp&eacute;cialiste en Gestion de la Politique Economique (GPE) Chercheur-associ&eacute; &agrave; TchadNa</p> <p><strong>INTRODUCTION</strong></p> <p>Le Tchad s&rsquo;est dot&eacute; en 2017 d&rsquo;une vision 2030, &laquo;&nbsp;le Tchad que nous voulons&nbsp;&raquo; et d&rsquo;un premier Plan National de D&eacute;veloppement 2017-2021 (PND 2017-2021) visant tout d&rsquo;abord &agrave; jeter les bases de l&rsquo;&eacute;mergence en 2021 puis et l&rsquo;&eacute;mergence &agrave; l&rsquo;horizon 2030. Dans la vision 2030 et le PND 2017-2021, quatre axes strat&eacute;giques ont &eacute;t&eacute; retenus pour enclencher la transformation structurelle de l&rsquo;&eacute;conomie et promouvoir une croissance forte, durable, cr&eacute;atrice d&rsquo;emplois d&eacute;cents pour l&rsquo;am&eacute;lioration du bien-&ecirc;tre social. En effet, ces deux documents s&rsquo;inscrivent dans cette logique de d&eacute;veloppement &eacute;conomique et social li&eacute;e aux Objectifs du D&eacute;veloppement Durable (ODD), donc du pays &agrave; l&rsquo;horizon souhait&eacute;.</p> <p>En effet, la r&eacute;duction des recettes totales a &eacute;t&eacute; aggrav&eacute;e par la faible contribution relative des recettes fiscales non p&eacute;troli&egrave;res aux recettes publiques, dont la vuln&eacute;rabilit&eacute; est moindre que les recettes publiques directement tir&eacute;es de l&rsquo;exploitation du p&eacute;trole : les recettes publiques non p&eacute;troli&egrave;res &eacute;valu&eacute;es par rapport au PIB stagnent depuis 2011 &agrave; moins de six points de PIB ce qui constitue une valeur anormalement faible comparativement aux autres pays similaires. D&rsquo;apr&egrave;s le rapport du FMI (2014), le syst&egrave;me fiscal actuel du Tchad mobilise seulement 32% du potentiel de recettes non p&eacute;troli&egrave;res, plus faible niveau de la CEMAC, dont la moyenne r&eacute;gionale est de 67%.</p> <p>Face &agrave; de tels d&eacute;fis et en plus de l&rsquo;engagement du pays dans la facilit&eacute; &eacute;largie de cr&eacute;dit (FEC), la mobilisation des ressources oblige l&rsquo;Etat &agrave; adopter des mesures dont les effets ne sont tr&egrave;s souvent pas ma&icirc;tris&eacute;s. A titre d&rsquo;illustration, en 2017 avec une masse salariale de 376 milliards de francs CFA (environ 600 millions d&rsquo;euros), soit presque 100% des recettes cumul&eacute;es des douanes et des imp&ocirc;ts, le gouvernement tchadien a d&eacute;cid&eacute; de r&eacute;viser &agrave; la baisse les salaires des fonctionnaires. Cette nouvelle disposition salariale pr&eacute;voyait une diminution de 5% &agrave; 45% proportionnellement au montant du salaire.</p> <p>Ainsi, l&rsquo;enjeu majeur pour le Tchad est de r&eacute;former les finances publiques afin d&rsquo;accroitre la mobilisation des recettes fiscales non p&eacute;troli&egrave;res et d&rsquo;am&eacute;liorer l&rsquo;efficacit&eacute; des d&eacute;penses publiques. Dans ce contexte, la question est de savoir :&nbsp;<strong><em>Quelle politique fiscale pourrait-elle permettre au Tchad d&rsquo;atteindre son niveau des recettes potentielles ?</em></strong></p> <p>L&rsquo;objectif est de faire le point sur les politiques fiscales essentielles qui viserait &agrave; atteindre le potentiel maximal des recettes au moment o&ugrave; non seulement le Tchad s&rsquo;est engag&eacute; dans la facilit&eacute; &eacute;largie de cr&eacute;dit (FEC), mais aussi pour finaliser son PND 2017-2021 et sa vision 2030, &laquo; le Tchad que nous voulons&nbsp;&raquo; suspendu par deux contraintes majeures dont notamment&nbsp;: la chute des cours du p&eacute;trole et donc des recettes p&eacute;troli&egrave;res et la crise s&eacute;curitaire. Dans un contexte o&ugrave; l&rsquo;enjeu est d&rsquo;atteindre le niveau des recettes potentielles^&nbsp;Il appara&icirc;t donc opportun de proposer des mesures r&eacute;alistes et/ou efficaces &agrave; mettre en &oelig;uvre pour sa r&eacute;alisation. Apr&egrave;s un diagnostic du syst&egrave;me fiscal tchadien, nous ferons une analyse du potentiel fiscal tchadien. Enfin, le tout sera couronn&eacute; par des recommandations de politiques &eacute;conomiques.</p> <p><strong>DIAGNOSTIC DU SYSTEME FISCAL TCHADIEN</strong></p> <p>Cette premi&egrave;re partie a pour objectif de retracer tout d&rsquo;abord le parcours du Tchad en mati&egrave;re de pr&eacute;l&egrave;vement puis analyser la structure de ses recettes fiscales.&nbsp;</p> <p><strong>Niveau du pr&eacute;l&egrave;vement public</strong></p> <p>La figure 1 montre que les recettes fiscales ont consid&eacute;rablement baiss&eacute; ces six derni&egrave;res ann&eacute;es depuis 2013. Elles ont &eacute;t&eacute; divis&eacute;es en deux phases entre la p&eacute;riode 2013-2015 (environ 400 milliards de FCFA) et 2018 (300 milliards de FCFA) et m&ecirc;me par presque trois entre 2016 et 2018 (330 contre 370 milliards de FCFA). Cette baisse est d&ucirc; en partie &agrave; la faiblesse de l&rsquo;&eacute;conomie tchadienne dont la structure reste encore embryonnaire, avec comme principale caract&eacute;ristique la pr&eacute;dominance du secteur informel qui amenuise</p> <p>&nbsp;la base fiscale. S&rsquo;agissant du taux de pression fiscale, il pr&eacute;sente globalement une forte volatilit&eacute; sur la m&ecirc;me p&eacute;riode avec une tendance baissi&egrave;re au cours de ces six derni&egrave;res ann&eacute;es.</p> <p><strong>&nbsp;&nbsp;</strong><strong>&nbsp;</strong><strong>Figure 1</strong><strong>:&nbsp;&nbsp;</strong>Evolution des recettes fiscales hors p&eacute;trole et pression fiscale&nbsp;</p> <p><img alt="" src="https://lh3.googleusercontent.com/vFBGCDIDxN09vF6Tw2oP8IdLPqEgGFIw0GwW75RP1l9qOZaf4hsofE6syxY8wuSNYdTceickARNU66D11il5inrcbBNADP2bBn3JaFFpTVudYJmxzAH6XXQdfI6m7jVtg-bIR8l6PLmPO7UwKA" /></p> <p><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Direction des Etudes et de la Pr&eacute;vision / MFB-Tchad</p> <p><strong>Structure des recettes fiscales&nbsp;</strong></p> <p>La structure des recettes fiscales au Tchad est compos&eacute;e des recettes fiscales p&eacute;troli&egrave;res et non p&eacute;troli&egrave;res. Les recettes fiscales p&eacute;troli&egrave;res reposent en partie sur la redevance statistique et les imp&ocirc;ts sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res.&nbsp;</p> <p>La figure 2 r&eacute;v&egrave;le l&rsquo;incapacit&eacute; de l&rsquo;Etat &agrave; mobiliser les recettes fiscales non p&eacute;troli&egrave;res qui demeurent tr&egrave;s faible dans les recettes totales. Les recettes totales suivent la m&ecirc;me tendance que les recettes fiscales p&eacute;troli&egrave;res. Ce qui sous-entend que les variations du total des recettes budg&eacute;taires sont essentiellement expliqu&eacute;es par les variations des recettes fiscales issues du p&eacute;trole. Ce qui pr&eacute;sente un danger pour le Tchad en cas d&rsquo;un choc exog&egrave;ne li&eacute; au p&eacute;trole. Donc la mobilisation des recettes fiscales non p&eacute;troli&egrave;res est un d&eacute;fi imm&eacute;diat pour le Tchad. Cette faible mobilisation des recettes fiscales non p&eacute;troli&egrave;res sur la p&eacute;riode 2008-2018 peut s&rsquo;expliquer en plus des facteurs susmentionn&eacute;s, d&rsquo;une population fiscale moins diversifi&eacute;e.</p> <p><strong>Figure 2</strong><strong>:</strong>&nbsp;Evolution des recettes totales par rapport aux recettes fiscales (en % du PIB)</p> <p><img alt="" src="https://lh4.googleusercontent.com/Kk-yQVWEwCRjeE-hanSQPZv5IIwZJ69_AwB9b5FSZw598T79SzfLjkrTq1gfjxQj2kRq61ZPh1Kw0GpzHDvuJ_TWNP85s55OjRtEHKqmCk3Nwarcr7gBp4tcBp9uqpMsh69Qyvp-mtuUAM2K0w" /></p> <p><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Direction des Etudes et de la Pr&eacute;vision / MFB-Tchad</p> <p>Les principales recettes fiscales du Tchad sont les imp&ocirc;ts sur les revenus et b&eacute;n&eacute;fices (43%), les taxes sur le commerce ext&eacute;rieur (26%) et dans une moindre mesure les taxes sur la consommation int&eacute;rieure (14%). Ces trois recettes ont fortement diminu&eacute; depuis 2016 (respectivement de 11%, 4% et 9%) au profit de l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res (pass&eacute;e de 1% &agrave; 23%). Les autres recettes (redevance statistique, taxes sur les salaires et imp&ocirc;ts sur la propri&eacute;t&eacute;) sont marginales. Les facteurs susmentionn&eacute;s peuvent ici &ecirc;tre mis en exergue pour justifier cet &eacute;tat de fait.</p> <p>Il faut noter que l&rsquo;Etat tchadien n&rsquo;a per&ccedil;u ses premi&egrave;res recettes fiscales constitu&eacute;es par les imp&ocirc;ts, taxes, droits de douane li&eacute;es &agrave; l&rsquo;exploitation p&eacute;troli&egrave;re qu&rsquo;&agrave; partir de 2008. Comme susmentionn&eacute;, la forte contribution de l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res apr&egrave;s 2016, pourrait s&rsquo;expliquer par la remont&eacute;e des prix du p&eacute;trole accompagn&eacute; du d&eacute;marrage des paiements de l&rsquo;imp&ocirc;t sur les revenus des gisements plus r&eacute;cents.</p> <p><strong><em>&nbsp;&nbsp;&nbsp;</em></strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;</strong><strong>&nbsp;</strong><strong>Tableau 1</strong><strong>:&nbsp;</strong>Contribution des diff&eacute;rents imp&ocirc;ts (en % des recettes fiscales)</p> <table> <tbody> <tr> <td><strong>Libell&eacute;s</strong></td> <td><strong>Contribution 2016</strong></td> <td><strong>Contribution 2017</strong></td> <td><strong>Contribution 2018</strong></td> </tr> <tr> <td><strong>Redevance statistique</strong></td> <td>0%</td> <td>1%</td> <td>2%</td> </tr> <tr> <td><strong>Imp&ocirc;ts sur les soci&eacute;t&eacute;s p&eacute;troli&egrave;res</strong></td> <td>1%</td> <td>13%</td> <td>23%</td> </tr> <tr> <td><strong>Imp&ocirc;ts sur revenu et b&eacute;n&eacute;fices</strong></td> <td>48%</td> <td>43%</td> <td>37%</td> </tr> <tr> <td><strong>Taxes sur salaires</strong></td> <td>3%</td> <td>3%</td> <td>2%</td> </tr> <tr> <td><strong>Imp&ocirc;ts sur la propri&eacute;t&eacute;</strong></td> <td>2%</td> <td>2%</td> <td>3%</td> </tr> <tr> <td><strong>Taxes int&eacute;rieures sur B&amp;S</strong></td> <td>16%</td> <td>14%</td> <td>9%</td> </tr> <tr> <td><strong>Taxes sur commerce ext&eacute;rieur</strong></td> <td>29%</td> <td>25%</td> <td>25%</td> </tr> <tr> <td><strong>Total</strong></td> <td><strong>100%</strong></td> <td><strong>100%</strong></td> <td><strong>100%</strong></td> </tr> </tbody> </table> <p><strong>&nbsp; &nbsp;&nbsp;</strong><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Direction des Etudes et de la Pr&eacute;vision / MFB-Tchad</p> <p><strong>ANALYSE DU POTENTIEL FISCAL TCHADIEN</strong></p> <p>Cette deuxi&egrave;me partie se propose d&rsquo;appr&eacute;cier l&rsquo;&eacute;volution des d&eacute;terminants du potentiel fiscal d&rsquo;une part et d&rsquo;autre part d&rsquo;analyser le potentiel fiscal Tchadien.&nbsp;</p> <p><strong>Facteurs explicatifs du potentiel fiscal&nbsp;</strong></p> <p>L&rsquo;analyse descriptive des facteurs explicatifs du potentiel fiscal du Tchad (figure 3), illustre globalement que ces facteurs sont fortement instables sur la p&eacute;riode 2008-2017. Les facteurs consid&eacute;r&eacute;s notamment&nbsp;: le PIB/habitant, la valeur ajout&eacute;e agricole/PIB et le taux d&rsquo;ouverture ont une tendance baissi&egrave;re sur la m&ecirc;me p&eacute;riode. Cette baisse s&rsquo;est accentu&eacute;e &agrave; partir des ann&eacute;es 2013 pour la valeur ajout&eacute;e agricole/PIB et le taux d&rsquo;ouverture et &agrave; partir de 2014 quant au PIB/habitant. En revanche, la masse mon&eacute;taire (en % du PIB) a enregistr&eacute; une croissance fortement appr&eacute;ciable sur la m&ecirc;me p&eacute;riode avant de se d&eacute;pr&eacute;cier.&nbsp;</p> <p>Conform&eacute;ment aux hypoth&egrave;ses th&eacute;oriques et aux travaux empiriques, une baisse du PIB par t&ecirc;te est d&eacute;favorable &agrave; la mobilisation des recettes publiques et donc, r&eacute;duit le potentiel fiscal du Tchad. A l&rsquo;inverse, une baisse de la valeur ajout&eacute;e agricole dans le PIB augmente le potentiel fiscal du Tchad. Aussi, la hausse du degr&eacute; de la mon&eacute;tarisation captant le niveau de d&eacute;veloppement des transactions financi&egrave;res du Tchad accro&icirc;t son potentiel fiscal. Par ailleurs, une faible ouverture commerciale est d&eacute;favorable &agrave; la fiscalit&eacute; de porte et donc diminue le niveau des recettes potentielles du pays. En r&eacute;sum&eacute;, le Tchad ne parvient &agrave; atteindre son optimum potentiel malgr&eacute; la baisse de la valeur ajout&eacute;e agricole et de la hausse du degr&eacute; de la mon&eacute;tarisation &agrave; cause de son faible niveau de d&eacute;veloppement et degr&eacute; d&rsquo;ouverture commerciale.&nbsp;</p> <p><strong>&nbsp;</strong><strong>Figure 3</strong><strong>:</strong>&nbsp;Evolution des facteurs explicatifs du potentiel fiscal du Tchad</p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</strong><strong>&nbsp;</strong><strong>Source</strong><strong>&nbsp;:&nbsp;</strong>Auteur &agrave; partir de donn&eacute;es de la Banque Mondiale (WDI, 2018)</p> <p><strong>Analyse du potentiel fiscal</strong></p> <p>L&rsquo;appr&eacute;ciation de la performance du Tchad en mati&egrave;re de mobilisation des recettes repose sur l&rsquo;estimation du niveau de pr&eacute;l&egrave;vement normalement attendu compte tenu des caract&eacute;ristiques structurelles qui est le potentiel fiscal du pays. La m&eacute;thode pour d&eacute;terminer le potentiel fiscal consiste &agrave; estimer une &eacute;quation explicative du taux de pr&eacute;l&egrave;vement en fonction des facteurs du potentiel fiscal sur des donn&eacute;es couvrant &agrave; un large &eacute;chantillon de pays relativement homog&egrave;nes sur une p&eacute;riode assez longue. L&rsquo;estimation utilise les m&eacute;thodes de l&rsquo;&eacute;conom&eacute;trie des donn&eacute;es de panel. Le r&eacute;sidu de l&rsquo;&eacute;quation, qu&rsquo;il est possible de calculer pour un pays sp&eacute;cifique ou pour un groupe de pays, permet alors de mesurer le niveau de pr&eacute;l&egrave;vement issu de la politique de mobilisation fiscale qui est l&rsquo;effort fiscal. Dans le cadre de ce travail, nous avons exploit&eacute; les donn&eacute;es du potentiel fiscal issues de l&rsquo;&eacute;tude &laquo; Tax Potential and Tax Effort : An Empirical Estimation for Non-resource Tax Revenue and VAT&rsquo;s Revenue &raquo; r&eacute;alis&eacute;e par Brun et Diakit&eacute; (2016). Le potentiel fiscal du Tchad issu de cette &eacute;tude a &eacute;t&eacute; compar&eacute; aux recettes fiscales effectives du pays afin de d&eacute;gager l&rsquo;effort fiscal.&nbsp;</p> <p>La figure 4 pr&eacute;sente l&rsquo;&eacute;volution du potentiel et de l&rsquo;effort fiscal du Tchad sur la p&eacute;riode 2008 &agrave; 2016. Son analyse r&eacute;v&egrave;le que les recettes fiscales effectives sont en de&ccedil;&agrave; du potentiel fiscal sur toute la p&eacute;riode. L&rsquo;effort fiscal qui mesure l&rsquo;&eacute;cart entre le niveau de pr&eacute;l&egrave;vement effectif et le potentiel fiscal est n&eacute;gatif. Cet effort n&eacute;gatif qui &eacute;tait de &ndash; 5,55% du PIB en 2008 est pass&eacute; &agrave; -5,92% du PIB en 2016. L&rsquo;effort fiscal n&eacute;gatif signifie que le niveau de pr&eacute;l&egrave;vement observ&eacute; est inf&eacute;rieur &agrave; son potentiel et le pays consent un effort fiscal inf&eacute;rieur &agrave; la norme. En effet, une politique favorable &agrave; la mobilisation fiscale devrait permettre d&rsquo;accro&icirc;tre les ressources publiques et d&rsquo;atteindre le potentiel fiscal.</p> <p><strong>Figure 4</strong><strong>:&nbsp;</strong>Evolution de l&rsquo;effort et du potentiel fiscal hors p&eacute;trole (en % du PIB)</p> <p><img alt="" src="https://lh4.googleusercontent.com/2vElABf-K-EYQht2jWVhV8hOboM0c35yqRsr1sGHjNV17rtiFZRzQjtmKsotC5E8BvzRqWrrkck7UZ2ST0R9CVNBzswJ5sMtMNge1HEKeMPYKDKKh8uBmSfUpca4hMLSLv5KyMQUXKCr-AKjkg" /></p> <p><strong>Source</strong><strong>&nbsp;:</strong>&nbsp;Auteur &agrave; partir de donn&eacute;es du CERDI</p> <p><strong>RECOMMANDATIONS</strong></p> <p>A l&rsquo;issue du diagnostic du syst&egrave;me fiscal Tchadien et de l&rsquo;analyse de son potentiel fiscal, nous formulons les recommandations g&eacute;n&eacute;rales et sp&eacute;cifiques suivantes&nbsp;:</p> <p><strong>Recommandations g&eacute;n&eacute;rales :</strong></p> <ul> <li>Penser &agrave; une r&eacute;forme fiscale allant dans le sens de la transition fiscale en introduisant un taux unique et raisonnable pour booster les recettes fiscales ;</li> <li>R&eacute;examiner le cadre juridique et l&rsquo;&eacute;laboration de la politique fiscale en simplifiant la l&eacute;gislation fiscale et &eacute;largissant l&rsquo;assiette des imp&ocirc;ts et taxes &agrave; faible contribution (redevance statistique, taxes sur les salaires et imp&ocirc;ts sur la propri&eacute;t&eacute;) ;</li> <li>Rationaliser le syst&egrave;me fiscal en rejetant les mesures d&rsquo;encouragement fiscal pour la promotion des investissements ;</li> <li>Lutter contre l&rsquo;expansion du secteur informel et la fraude fiscale&nbsp;en modernisant l&rsquo;administration fiscale ;</li> <li>Investir de mani&egrave;re cibl&eacute;e pour corriger les d&eacute;faillances structurelles en vue d&rsquo;une meilleure mobilisation des recettes fiscales&nbsp;;</li> <li>Cr&eacute;er une structure d&eacute;di&eacute;e &agrave; la politique fiscale au sein du minist&egrave;re des finances et du budget, &agrave; l&rsquo;image de l&rsquo;Office Togolais des Recettes (OTR).</li> </ul> <p><strong>Recommandations sp&eacute;cifiques&nbsp;:&nbsp;</strong></p> <ul> <li>R&eacute;former la fiscalit&eacute; fonci&egrave;re et am&eacute;liorer la perception de l&rsquo;imp&ocirc;t sur le revenu des m&eacute;nages. Il s&rsquo;agira de mettre en place un &laquo;&nbsp;imp&ocirc;t dual&nbsp;&raquo; qui taxera les revenus du capital de fa&ccedil;on proportionnelle et les salaires de fa&ccedil;on progressive. Une mesure &agrave; moyen et long terme sera de soumettre d&rsquo;autres types de revenus au bar&egrave;me progressif, par exemple les revenus fonciers.</li> <li>Renforcer et am&eacute;liorer le contr&ocirc;le de la mobilisation de l&rsquo;imp&ocirc;t sur les b&eacute;n&eacute;fices des soci&eacute;t&eacute;s non p&eacute;troli&egrave;res et taxes sur la consommation int&eacute;rieure. Les soci&eacute;t&eacute;s de t&eacute;l&eacute;phonie mobile m&eacute;ritent une attention particuli&egrave;re car elles subissent un nombre de taxes mais il serait pertinent de les faire basculer vers une &laquo;&nbsp;taxe d&rsquo;accise&nbsp;&raquo; comme cela a &eacute;t&eacute; fait dans certains pays Anglophones. Il faudra &eacute;galement assurer le remboursement des cr&eacute;dits de TVA. C&rsquo;est une mesure essentielle &agrave; la neutralit&eacute; de la TVA.</li> </ul> None http://tchadna.org/index.php/2021/06/11/quelle-politique-fiscale-pour-atteindre-le-potentiel-fiscal-au-tchad/

domestic taxation direct taxes / corporate tax (large businesses), extractive sector & environment, foreign direct investment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, ultimate beneficial ownership low databandwith publication low language proficiency None all <p>Le comit&eacute; des jeunes des affili&eacute;s de l&rsquo;ISP du Tchad, en partenariat avec la plateforme syndicale et la soci&eacute;t&eacute; civile, se sont r&eacute;unis &agrave; N&rsquo;Djamena les 19 et 20 d&eacute;cembre 2017 afin de se pencher sur l&rsquo;actuelle crise &eacute;conomique et financi&egrave;re que traverse le Tchad et son impact sur les travailleurs et notamment les jeunes.</p> <p>Cette rencontre a eu lieu dans le cadre des activit&eacute;s du Projet U to U au Tchad pour le compte de l&rsquo;ann&eacute;e 2017 autour des objectifs suivants&nbsp;:</p> <ul> <li>Faire comprendre les affili&eacute;s de l&rsquo;ISP du Tchad sur ce que le gouvernement perd en accordant les exon&eacute;rations aux entreprises nationales et internationales dans le domaine des extractions&nbsp;;</li> <li>—Informer les travailleurs sur le r&ocirc;le des recettes fiscales dans le d&eacute;veloppement et en mati&egrave;re de la justice sociale notamment en ce qui concerne, la cr&eacute;ation d&rsquo;emploi, l&#39;&eacute;ducation, la sant&eacute;, l&#39;&eacute;nergie, l&#39;eau et les infrastructures;</li> <li>Permettre aux organisations syndicales de connaitre d&rsquo;identifier les causes de la crise &eacute;conomique et financi&egrave;re actuelle que traverse le pays&nbsp;;</li> <li>Aider les affili&eacute;s pour d&eacute;velopper des strat&eacute;gies afin de riposter aux mesures prises unilat&eacute;ralement par le&nbsp; gouvernement contre les travailleurs du secteur public&nbsp;;</li> <li>Renforcer le soutien au d&eacute;veloppement des organisations des travailleurs et leurs capacit&eacute;s &agrave; relever les d&eacute;fis des enjeux actuels;</li> <li>Disposer d&rsquo;un document de r&eacute;f&eacute;rence sur les &eacute;vasions fiscales et les actions futures&nbsp;: campagne justice fiscale</li> </ul> <p>Le Tchad traverse une crise financi&egrave;re et &eacute;conomique dont les cons&eacute;quences sociales&nbsp; pour les travailleurs a atteint son point culminant en 2017 au rang desquelles on peut citer&nbsp;:</p> <ul> <li>le gel de recrutement dans la fonction publique causant un nombre &eacute;lev&eacute; de jeunes dipl&ocirc;m&eacute;s sans emploi&nbsp;;</li> <li>la remise en cause des acquis de la lutte syndicale et les 16 mesures anti sociales unilat&eacute;ralement d&eacute;cid&eacute;es par le gouvernement&nbsp;;</li> <li>la baisse des salaires des agents du secteur public inscrit dans le budget 2018 de l&rsquo;Etat&nbsp;;</li> <li>la r&eacute;duction de 45 &agrave; 5 le nombre de maladies concern&eacute;es par la gratuit&eacute; par un arr&ecirc;t&eacute; du ministre de la sant&eacute;&nbsp;;</li> <li>l&rsquo;absence de subvention pour la sant&eacute;, l&rsquo;&eacute;ducation et le d&eacute;veloppement;</li> </ul> <p>Les deux jours de rencontre et d&rsquo;&eacute;changes ont port&eacute; sur les points suivants :</p> <ul> <li>compr&eacute;hension des concepts&nbsp;: les taxes, les imp&ocirc;ts, les Flux financiers illicites, justice fiscale &nbsp;</li> <li>la situation la crise &eacute;conomique et financi&egrave;re au Tchad&nbsp;: les enjeux et l&rsquo;impact sur l&rsquo;&eacute;conomie et les Services publics de Qualit&eacute; et les couches vuln&eacute;rables</li> <li>l&rsquo;&eacute;tat de lieu sur l&rsquo;implication des organisations syndicales dans les structures de gestion des ressources de l&rsquo;Etat</li> <li>la Campagne pour la Justice fiscale de l&rsquo;ISP</li> <li>les enjeux et les d&eacute;fis du syst&egrave;me fiscal Tchadien et les perspectives pour les organisations syndicales.</li> </ul> <p>Au regard des points discut&eacute;s, il ressort clairement que la politique fiscale du Tchad comporte beaucoup d&rsquo;enjeux et de d&eacute;fis.</p> <p><strong>Au plan &eacute;conomique et financier</strong></p> <ul> <li>Pour un pays pauvre comme le Tchad qui, par-dessus le march&eacute;, d&eacute;pend de la rente p&eacute;troli&egrave;re, la fiscalit&eacute; constitue la source de revenus la plus durable et la plus stable pour financer son d&eacute;veloppement;</li> <li>Un bon syst&egrave;me fiscal le rendrait moins d&eacute;pendant de l&#39;aide &eacute;trang&egrave;re, de l&rsquo;investissement direct &eacute;tranger (IDE) ou des pr&ecirc;ts ainsi que des ressources naturelles dont les prix sont tr&egrave;s volatiles;</li> </ul> <p><strong>Au plan &eacute;conomique et financier</strong></p> <ul> <li>L&rsquo;imp&ocirc;t qui devrait &ecirc;tre une source de financement p&eacute;renne des charges publiques au Tchad a &eacute;t&eacute; n&eacute;glig&eacute;e avec l&rsquo;av&egrave;nement de p&eacute;trole au point de perdre progressivement son poids dans les ressources de l&rsquo;Etat.</li> <li>Les exon&eacute;rations fiscales accord&eacute;es &agrave; certains op&eacute;rateurs &eacute;conomiques op&eacute;rant au Tchad, sur la base des donn&eacute;es non exhaustives, sont tr&egrave;s &eacute;normes et constituent de ce fait un v&eacute;ritable d&eacute;fi de gouvernance fiscale pour le pays.</li> </ul> <p><strong>Au plan social (financement des d&eacute;penses sociales : sant&eacute;, &eacute;ducation &hellip;.)</strong></p> <ul> <li>Insuffisance ou absence de ressources pour le financement des d&eacute;penses sociales (sant&eacute;, &eacute;ducation, etc.);</li> <li>Arri&egrave;res de salaires, non-paiement des pensions &agrave; &eacute;ch&eacute;ance due;</li> <li>Depuis les quinze derni&egrave;res ann&eacute;es, l&rsquo;injustice fiscale a contribu&eacute; &agrave; plomber l&rsquo;&eacute;conomie nationale et d&eacute;t&eacute;riorer les conditions de vie des groupes vuln&eacute;rables ainsi que l&rsquo;environnement des affaires.</li> </ul> <p>Au regard de cette situation, les participants/tes se sont mis en travaux de groupes pour identifier&nbsp; les causes, proposer les solutions, les strat&eacute;gies ainsi que les moyens d&rsquo;action pour la campagne pour la justice fiscale au Tchad.&nbsp; Les th&egrave;mes de r&eacute;f&eacute;rence pour les groupes travail &eacute;taient entre autre&nbsp;:</p> <ul> <li>Les exon&eacute;rations fiscales</li> <li>Les &eacute;vasions fiscales et les Flux Financiers illicites</li> <li>L&rsquo;endettement du Tchad&nbsp;: cas de Glencore</li> <li>L&rsquo;impact de la perte des recettes nationales sur les services sociaux&nbsp;: le cas de la Sant&eacute;.</li> </ul> <p>Les r&eacute;flexions ont permis de s&rsquo;accorder sur une strat&eacute;gie commune et il s&rsquo;agira&nbsp;:</p> <ul> <li>De mettre IMMEDIATEMENT en place, une plate-forme syndicale et soci&eacute;t&eacute; civile pour mener le plaidoyer</li> <li>Faire une enqu&ecirc;te/&eacute;tude sur les sources et les m&eacute;canismes de l&rsquo;injustice fiscale et son impact sur les organisations syndicales pour servir de base pour le plaidoyer</li> <li>Faire le suivi de l&rsquo;audit de l&rsquo;exon&eacute;ration fiscale et son impact sur le budget de l&rsquo;Etat</li> <li>De saisir l&rsquo;opportunit&eacute; de la Campagne Mondiale pour la Justice fiscale pour &hellip;..</li> </ul> <p>Apr&egrave;s avoir &eacute;t&eacute; &eacute;difi&eacute;s sur les causes de la crise &eacute;conomique et financi&egrave;re actuelle et ses cons&eacute;quences pour les organisations syndicales et leurs membres particuli&egrave;rement, les participants/tes ont dans une d&eacute;claration invit&eacute; le gouvernement &agrave; mieux g&eacute;rer les ressources issues du p&eacute;trole afin d&rsquo;&eacute;viter au pays de sombrer. Ils ont par ailleurs donn&eacute; leur non cat&eacute;gorique &agrave; payer le prix de la mauvaise gouvernance.</p> <p>Lisez ici&nbsp;<a href="https://pop-umbrella.s3.amazonaws.com/sites/default/files/attachment/news/declaration_0.docx" title="La déclaration">la d&eacute;claration</a>.<br /> &nbsp;</p> <p>&nbsp;</p> <p>Le comit&eacute; des jeunes des affili&eacute;s de l&rsquo;ISP du Tchad, en partenariat avec la plateforme syndicale et la soci&eacute;t&eacute; civile, se sont r&eacute;unis &agrave; N&rsquo;Djamena les 19 et 20 d&eacute;cembre 2017 afin de se pencher sur l&rsquo;actuelle crise &eacute;conomique et financi&egrave;re que traverse le Tchad et son impact sur les travailleurs et notamment les jeunes.</p> <p>Cette rencontre a eu lieu dans le cadre des activit&eacute;s du Projet U to U au Tchad pour le compte de l&rsquo;ann&eacute;e 2017 autour des objectifs suivants&nbsp;:</p> <ul> <li>Faire comprendre les affili&eacute;s de l&rsquo;ISP du Tchad sur ce que le gouvernement perd en accordant les exon&eacute;rations aux entreprises nationales et internationales dans le domaine des extractions&nbsp;;</li> <li>—Informer les travailleurs sur le r&ocirc;le des recettes fiscales dans le d&eacute;veloppement et en mati&egrave;re de la justice sociale notamment en ce qui concerne, la cr&eacute;ation d&rsquo;emploi, l&#39;&eacute;ducation, la sant&eacute;, l&#39;&eacute;nergie, l&#39;eau et les infrastructures;</li> <li>Permettre aux organisations syndicales de connaitre d&rsquo;identifier les causes de la crise &eacute;conomique et financi&egrave;re actuelle que traverse le pays&nbsp;;</li> <li>Aider les affili&eacute;s pour d&eacute;velopper des strat&eacute;gies afin de riposter aux mesures prises unilat&eacute;ralement par le&nbsp; gouvernement contre les travailleurs du secteur public&nbsp;;</li> <li>Renforcer le soutien au d&eacute;veloppement des organisations des travailleurs et leurs capacit&eacute;s &agrave; relever les d&eacute;fis des enjeux actuels;</li> <li>Disposer d&rsquo;un document de r&eacute;f&eacute;rence sur les &eacute;vasions fiscales et les actions futures&nbsp;: campagne justice fiscale</li> </ul> <p>Le Tchad traverse une crise financi&egrave;re et &eacute;conomique dont les cons&eacute;quences sociales&nbsp; pour les travailleurs a atteint son point culminant en 2017 au rang desquelles on peut citer&nbsp;:</p> <ul> <li>le gel de recrutement dans la fonction publique causant un nombre &eacute;lev&eacute; de jeunes dipl&ocirc;m&eacute;s sans emploi&nbsp;;</li> <li>la remise en cause des acquis de la lutte syndicale et les 16 mesures anti sociales unilat&eacute;ralement d&eacute;cid&eacute;es par le gouvernement&nbsp;;</li> <li>la baisse des salaires des agents du secteur public inscrit dans le budget 2018 de l&rsquo;Etat&nbsp;;</li> <li>la r&eacute;duction de 45 &agrave; 5 le nombre de maladies concern&eacute;es par la gratuit&eacute; par un arr&ecirc;t&eacute; du ministre de la sant&eacute;&nbsp;;</li> <li>l&rsquo;absence de subvention pour la sant&eacute;, l&rsquo;&eacute;ducation et le d&eacute;veloppement;</li> </ul> <p>Les deux jours de rencontre et d&rsquo;&eacute;changes ont port&eacute; sur les points suivants :</p> <ul> <li>compr&eacute;hension des concepts&nbsp;: les taxes, les imp&ocirc;ts, les Flux financiers illicites, justice fiscale &nbsp;</li> <li>la situation la crise &eacute;conomique et financi&egrave;re au Tchad&nbsp;: les enjeux et l&rsquo;impact sur l&rsquo;&eacute;conomie et les Services publics de Qualit&eacute; et les couches vuln&eacute;rables</li> <li>l&rsquo;&eacute;tat de lieu sur l&rsquo;implication des organisations syndicales dans les structures de gestion des ressources de l&rsquo;Etat</li> <li>la Campagne pour la Justice fiscale de l&rsquo;ISP</li> <li>les enjeux et les d&eacute;fis du syst&egrave;me fiscal Tchadien et les perspectives pour les organisations syndicales.</li> </ul> <p>Au regard des points discut&eacute;s, il ressort clairement que la politique fiscale du Tchad comporte beaucoup d&rsquo;enjeux et de d&eacute;fis.</p> <p><strong>Au plan &eacute;conomique et financier</strong></p> <ul> <li>Pour un pays pauvre comme le Tchad qui, par-dessus le march&eacute;, d&eacute;pend de la rente p&eacute;troli&egrave;re, la fiscalit&eacute; constitue la source de revenus la plus durable et la plus stable pour financer son d&eacute;veloppement;</li> <li>Un bon syst&egrave;me fiscal le rendrait moins d&eacute;pendant de l&#39;aide &eacute;trang&egrave;re, de l&rsquo;investissement direct &eacute;tranger (IDE) ou des pr&ecirc;ts ainsi que des ressources naturelles dont les prix sont tr&egrave;s volatiles;</li> </ul> <p><strong>Au plan &eacute;conomique et financier</strong></p> <ul> <li>L&rsquo;imp&ocirc;t qui devrait &ecirc;tre une source de financement p&eacute;renne des charges publiques au Tchad a &eacute;t&eacute; n&eacute;glig&eacute;e avec l&rsquo;av&egrave;nement de p&eacute;trole au point de perdre progressivement son poids dans les ressources de l&rsquo;Etat.</li> <li>Les exon&eacute;rations fiscales accord&eacute;es &agrave; certains op&eacute;rateurs &eacute;conomiques op&eacute;rant au Tchad, sur la base des donn&eacute;es non exhaustives, sont tr&egrave;s &eacute;normes et constituent de ce fait un v&eacute;ritable d&eacute;fi de gouvernance fiscale pour le pays.</li> </ul> <p><strong>Au plan social (financement des d&eacute;penses sociales : sant&eacute;, &eacute;ducation &hellip;.)</strong></p> <ul> <li>Insuffisance ou absence de ressources pour le financement des d&eacute;penses sociales (sant&eacute;, &eacute;ducation, etc.);</li> <li>Arri&egrave;res de salaires, non-paiement des pensions &agrave; &eacute;ch&eacute;ance due;</li> <li>Depuis les quinze derni&egrave;res ann&eacute;es, l&rsquo;injustice fiscale a contribu&eacute; &agrave; plomber l&rsquo;&eacute;conomie nationale et d&eacute;t&eacute;riorer les conditions de vie des groupes vuln&eacute;rables ainsi que l&rsquo;environnement des affaires.</li> </ul> <p>Au regard de cette situation, les participants/tes se sont mis en travaux de groupes pour identifier&nbsp; les causes, proposer les solutions, les strat&eacute;gies ainsi que les moyens d&rsquo;action pour la campagne pour la justice fiscale au Tchad.&nbsp; Les th&egrave;mes de r&eacute;f&eacute;rence pour les groupes travail &eacute;taient entre autre&nbsp;:</p> <ul> <li>Les exon&eacute;rations fiscales</li> <li>Les &eacute;vasions fiscales et les Flux Financiers illicites</li> <li>L&rsquo;endettement du Tchad&nbsp;: cas de Glencore</li> <li>L&rsquo;impact de la perte des recettes nationales sur les services sociaux&nbsp;: le cas de la Sant&eacute;.</li> </ul> <p>Les r&eacute;flexions ont permis de s&rsquo;accorder sur une strat&eacute;gie commune et il s&rsquo;agira&nbsp;:</p> <ul> <li>De mettre IMMEDIATEMENT en place, une plate-forme syndicale et soci&eacute;t&eacute; civile pour mener le plaidoyer</li> <li>Faire une enqu&ecirc;te/&eacute;tude sur les sources et les m&eacute;canismes de l&rsquo;injustice fiscale et son impact sur les organisations syndicales pour servir de base pour le plaidoyer</li> <li>Faire le suivi de l&rsquo;audit de l&rsquo;exon&eacute;ration fiscale et son impact sur le budget de l&rsquo;Etat</li> <li>De saisir l&rsquo;opportunit&eacute; de la Campagne Mondiale pour la Justice fiscale pour &hellip;..</li> </ul> <p>Apr&egrave;s avoir &eacute;t&eacute; &eacute;difi&eacute;s sur les causes de la crise &eacute;conomique et financi&egrave;re actuelle et ses cons&eacute;quences pour les organisations syndicales et leurs membres particuli&egrave;rement, les participants/tes ont dans une d&eacute;claration invit&eacute; le gouvernement &agrave; mieux g&eacute;rer les ressources issues du p&eacute;trole afin d&rsquo;&eacute;viter au pays de sombrer. Ils ont par ailleurs donn&eacute; leur non cat&eacute;gorique &agrave; payer le prix de la mauvaise gouvernance.</p> <p>Lisez ici&nbsp;<a href="https://pop-umbrella.s3.amazonaws.com/sites/default/files/attachment/news/declaration_0.docx" title="La déclaration">la d&eacute;claration</a>.<br /> &nbsp;</p> <p>&nbsp;</p> None chad, tax incentives, loss of tax revenue, glencore, extractives industry, mining, commodity trading, resources, mining, tax revenue, human rights, https://publicservices.international/resources/news/atelier-sur-la-problematique-de-levasion-fiscale-au-tchad?id=7860&lang=fr

domestic taxation business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, ultimate beneficial ownership low databandwith publication low language proficiency None all <p><strong>(Agence Ecofin) - Le Tchad est contraint de trouver un accord sur une dette de 1 milliard&nbsp;$, afin de recevoir un appui du FMI. Un probl&egrave;me qui aurait &eacute;t&eacute; r&eacute;gl&eacute; si les multinationales et les plus riches payaient l&rsquo;imp&ocirc;t juste.</strong></p> <p>Sans les pertes fiscales du fait des multinationales et des plus riches, le Tchad aurait pu rembourser deux fois la dette que lui r&eacute;clame Glencore, le groupe suisse sp&eacute;cialis&eacute; dans le trading des mati&egrave;res premi&egrave;res, apprend-on des donn&eacute;es de la r&eacute;cente &eacute;dition du rapport sur l&#39;&eacute;tat de la justice fiscale dans le monde. Le document publi&eacute; par Tax Justice Network, Public Service International, et Global Alliance for Tax Justice estime en effet que le pays a &eacute;t&eacute; priv&eacute; de 1,9 milliard&nbsp;$ dans l&#39;&eacute;vasion et l&#39;&eacute;vitement fiscal.</p> <p>Le Tchad est toujours contraint de trouver un accord sur cette dette qui, selon des indications r&eacute;centes, s&#39;&eacute;l&egrave;ve &agrave; un peu plus de 1 milliard&nbsp;$ en principal et int&eacute;r&ecirc;t. Des voix se sont &eacute;lev&eacute;es dans la communaut&eacute; des cr&eacute;anciers institutionnels internationaux (Club de Paris, Banque mondiale et aussi le FMI), pour demander &agrave; Glencore de lui accorder une nouvelle restructuration.</p> <p>On exige aussi que le pays d&#39;Afrique centrale continue ses programmes n&eacute;cessaires pour la r&eacute;forme de son &eacute;conomie. Mais on n&#39;aborde peu les fuites fiscales qui privent ce pays de revenus consid&eacute;rables. En effet, le Tchad est le pays qui est le plus pr&eacute;t&eacute;rit&eacute; en Afrique par les pertes fiscales qui repr&eacute;sentent jusqu&rsquo;&agrave; 17,1% de son produit int&eacute;rieur brut (PIB).</p> <p>Une autre ampleur de la situation est donn&eacute;e par l&#39;analyse du rapport d&#39;ex&eacute;cution budg&eacute;taire &agrave; fin d&eacute;cembre 2020, fourni par le minist&egrave;re des Finances. On note que la totalit&eacute; des ressources du budget de l&#39;Etat incluant les dons et les legs a &eacute;t&eacute; de 1142 milliards FCFA en 2020. Sans les pertes fiscales, le pays aurait doubl&eacute; son budget national, ou simplement les d&eacute;penses des secteurs comme la sant&eacute;, l&#39;&eacute;ducation ou la protection des personnes vuln&eacute;rables.</p> <p>Le Tchad est la preuve que malgr&eacute; la bonne direction prise par l&#39;Afrique pour ce qui est des pertes fiscales, les d&eacute;fis sont encore nombreux. Au total, l&#39;Afrique a perdu 17,1 milliards&nbsp;$ de recettes fiscales potentielles, selon le rapport 2021 sur l&#39;&eacute;tat de la justice fiscale dans le monde. Cette estimation est en recul par rapport &agrave; celle de 2020. Mais dans un contexte de pand&eacute;mie, on note que ces pertes auraient permis de vacciner compl&egrave;tement 82,1% de la population du continent contre la covid-19.</p> <p><strong>(Agence Ecofin) - Le Tchad est contraint de trouver un accord sur une dette de 1 milliard&nbsp;$, afin de recevoir un appui du FMI. Un probl&egrave;me qui aurait &eacute;t&eacute; r&eacute;gl&eacute; si les multinationales et les plus riches payaient l&rsquo;imp&ocirc;t juste.</strong></p> <p>Sans les pertes fiscales du fait des multinationales et des plus riches, le Tchad aurait pu rembourser deux fois la dette que lui r&eacute;clame Glencore, le groupe suisse sp&eacute;cialis&eacute; dans le trading des mati&egrave;res premi&egrave;res, apprend-on des donn&eacute;es de la r&eacute;cente &eacute;dition du rapport sur l&#39;&eacute;tat de la justice fiscale dans le monde. Le document publi&eacute; par Tax Justice Network, Public Service International, et Global Alliance for Tax Justice estime en effet que le pays a &eacute;t&eacute; priv&eacute; de 1,9 milliard&nbsp;$ dans l&#39;&eacute;vasion et l&#39;&eacute;vitement fiscal.</p> <p>Le Tchad est toujours contraint de trouver un accord sur cette dette qui, selon des indications r&eacute;centes, s&#39;&eacute;l&egrave;ve &agrave; un peu plus de 1 milliard&nbsp;$ en principal et int&eacute;r&ecirc;t. Des voix se sont &eacute;lev&eacute;es dans la communaut&eacute; des cr&eacute;anciers institutionnels internationaux (Club de Paris, Banque mondiale et aussi le FMI), pour demander &agrave; Glencore de lui accorder une nouvelle restructuration.</p> <p>On exige aussi que le pays d&#39;Afrique centrale continue ses programmes n&eacute;cessaires pour la r&eacute;forme de son &eacute;conomie. Mais on n&#39;aborde peu les fuites fiscales qui privent ce pays de revenus consid&eacute;rables. En effet, le Tchad est le pays qui est le plus pr&eacute;t&eacute;rit&eacute; en Afrique par les pertes fiscales qui repr&eacute;sentent jusqu&rsquo;&agrave; 17,1% de son produit int&eacute;rieur brut (PIB).</p> <p>Une autre ampleur de la situation est donn&eacute;e par l&#39;analyse du rapport d&#39;ex&eacute;cution budg&eacute;taire &agrave; fin d&eacute;cembre 2020, fourni par le minist&egrave;re des Finances. On note que la totalit&eacute; des ressources du budget de l&#39;Etat incluant les dons et les legs a &eacute;t&eacute; de 1142 milliards FCFA en 2020. Sans les pertes fiscales, le pays aurait doubl&eacute; son budget national, ou simplement les d&eacute;penses des secteurs comme la sant&eacute;, l&#39;&eacute;ducation ou la protection des personnes vuln&eacute;rables.</p> <p>Le Tchad est la preuve que malgr&eacute; la bonne direction prise par l&#39;Afrique pour ce qui est des pertes fiscales, les d&eacute;fis sont encore nombreux. Au total, l&#39;Afrique a perdu 17,1 milliards&nbsp;$ de recettes fiscales potentielles, selon le rapport 2021 sur l&#39;&eacute;tat de la justice fiscale dans le monde. Cette estimation est en recul par rapport &agrave; celle de 2020. Mais dans un contexte de pand&eacute;mie, on note que ces pertes auraient permis de vacciner compl&egrave;tement 82,1% de la population du continent contre la covid-19.</p> None Chad, tax avoidance, treaty shopping, bank secrecy, Glencore, loss of tax revenue, tax justice, https://www.agenceecofin.com/actualites/1811-93270-sans-levasion-fiscale-des-multinationales-le-tchad-aurait-rembourse-deux-fois-la-dette-de-glencore

domestic taxation domestic revenue mobilisation & external debt, gender & tax, tax & the informal economy, tax justice / human rights, tax policy & future trends low databandwith publication medium language proficiency None all None Social Protection, Safety Nets, Gambia, formal measures, informal measures, gender and tax, women, tax policy, social policy, https://www.google.fr/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwjw7-OHs5z9AhXJU6QEHa3PCNw4FBAWegQIBxAB&url=https%3A%2F%2Fwww.comcec.org%2Fwp-content%2Fuploads%2F2021%2F07%2F4Gambia.pdf&usg=AOvVaw3srlt2nKq-2nkCjG_hUfwA

international taxation accounting & taxation / concepts of taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax compliance, tax policy & future trends, tax treaties low databandwith publication low language proficiency None all <p>Le S&eacute;n&eacute;gal et la Gambie ont entam&eacute; depuis hier, des n&eacute;gociations qui visent &agrave; conclure un accord de non double imposition entre les deux Etats. Ce projet de convention fiscale traduit ainsi une volont&eacute; commune des deux chefs d&rsquo;Etat de hisser, au plus haut niveau, les &eacute;changes entre les deux pays dans tous les domaines de coop&eacute;ration.<br /> L&rsquo;id&eacute;e est de s&rsquo;assurer que les revenus per&ccedil;us par les r&eacute;sidents de chacun de des Etats, en contrepartie de leurs investissements effectu&eacute;s, ne soient tax&eacute;s qu&rsquo;une seule fois.<br /> Selon Abdoulaye Daouda Diallo, la libre circulation des personnes, des biens, des services et des capitaux est une condition essentielle au renforcement des &eacute;changes &eacute;conomiques entre pays.<br /> Or, souligne le ministre des Finances et du budget, la fiscalit&eacute; applicable dans deux Etats sur les m&ecirc;mes revenus r&eacute;alis&eacute;s constitue une source d&rsquo;entrave &agrave; la libre circulation, d&egrave;s lors qu&rsquo;elle n&rsquo;emp&ecirc;che pas la double imposition d&rsquo;un m&ecirc;me revenu r&eacute;alis&eacute; dans un Etat par une personne physique ou morale, r&eacute;sident d&rsquo;un autre Etat.<br /> En effet, explique-t-il, &laquo;la double imposition d&eacute;coule de la souverainet&eacute; fiscale des Etats en vertu de laquelle chacun peut exercer son droit d&rsquo;imposer, l&rsquo;un parce qu&rsquo;il se consid&egrave;re comme l&rsquo;Etat de r&eacute;sidence du b&eacute;n&eacute;ficiaire d&rsquo;un revenu ou du propri&eacute;taire d&rsquo;un bien, alors que l&rsquo;autre peut estimer que ce revenu trouve sa source sur son territoire ou que le bien consid&eacute;r&eacute; y est situ&eacute;&raquo;.<br /> Abdoulaye Daouda Diallo explique : &laquo;Les conventions fiscales sont conclues pour justement favoriser l&rsquo;&eacute;mergence d&rsquo;un environnement fiscal favorable aux affaires, gr&acirc;ce &agrave; l&rsquo;&eacute;limination de la double imposition qu&rsquo;elle consacre.&raquo;<br /> Les conventions fiscales ont &eacute;galement pour objet de pr&eacute;venir la fraude et l&rsquo;&eacute;vasion fiscale internationale, qui sont &eacute;volutives, multiformes et complexes. Elles constituent de nos jours, une s&eacute;rieuse menace &agrave; laquelle les Etats se trouvent confront&eacute;s face &agrave; l&rsquo;exigence de pr&eacute;servation de leur assiette fiscale.<br /> &laquo;En effet, la fraude oblige &agrave; accro&icirc;tre les taux appliqu&eacute;s aux revenus des contribuables honn&ecirc;tes et par cons&eacute;quent, rend difficile le consentement volontaire &agrave; l&rsquo;imp&ocirc;t. Ainsi, pour r&eacute;pondre &agrave; une telle exigence, les conventions fiscales pr&eacute;voient une proc&eacute;dure d&rsquo;&eacute;change de renseignements et une assistance au recouvrement&raquo;, indique l&rsquo;argentier de l&rsquo;Etat.<br /> Aussi, poursuit-il, &laquo;les conventions fiscales contribuent-elles &agrave; favoriser le d&eacute;veloppement des &eacute;changes, dans la mesure o&ugrave; elles garantissent aux contribuables des Etats contractants plus d&rsquo;&eacute;quit&eacute; et de s&eacute;curit&eacute; en mati&egrave;re d&rsquo;imposition, notamment par l&rsquo;instauration de r&egrave;gles claires, pr&eacute;visibles et d&rsquo;une proc&eacute;dure de r&egrave;glement des diff&eacute;rends&raquo;.<br /> C&rsquo;est ce qui explique, du reste, la clause de non-discrimination qui vise &agrave; prot&eacute;ger les contribuables d&rsquo;un des deux Etats contre les discriminations qu&rsquo;ils pourraient avoir &agrave; subir dans l&rsquo;autre Etat.<br /> A ce titre, les conventions constituent un cadre privil&eacute;gi&eacute; pour promouvoir les investissements et les transferts de comp&eacute;tences, tout en favorisant la mise en place d&rsquo;un climat de confiance chez les investisseurs.<br /> Autant de raisons qui justifient, d&rsquo;apr&egrave;s Abdoulaye Daouda Diallo, &laquo;la conclusion rapide d&rsquo;une convention fiscale tendant &agrave; l&rsquo;&eacute;limination de la double imposition et &agrave; pr&eacute;venir la fraude fiscale entre nos deux pays et dont l&rsquo;objectif principal sera l&rsquo;attractivit&eacute; de nos deux pays, d&rsquo;abord pour nos op&eacute;rateurs nationaux et ensuite pour l&rsquo;investissement priv&eacute; &eacute;tranger&raquo;.<br /> La convention en n&eacute;gociations concerne tous les imp&ocirc;ts qui se basent sur les revenus.<br /> &laquo;Cet accord va promouvoir le commerce transfrontalier, les investissements et l&rsquo;&eacute;change d&rsquo;expertise et d&rsquo;exp&eacute;rience entre nos deux pays. Les relations bilat&eacute;rales entre les deux pays vont &ecirc;tre renforc&eacute;es par la signature de cette convention&raquo;, a d&eacute;clar&eacute; Mamburay Njie, ministre gambien de l&rsquo;Economie et des finances, qui dirige la d&eacute;l&eacute;gation gambienne.</p> <p>Le S&eacute;n&eacute;gal et la Gambie ont entam&eacute; depuis hier, des n&eacute;gociations qui visent &agrave; conclure un accord de non double imposition entre les deux Etats. Ce projet de convention fiscale traduit ainsi une volont&eacute; commune des deux chefs d&rsquo;Etat de hisser, au plus haut niveau, les &eacute;changes entre les deux pays dans tous les domaines de coop&eacute;ration.<br /> L&rsquo;id&eacute;e est de s&rsquo;assurer que les revenus per&ccedil;us par les r&eacute;sidents de chacun de des Etats, en contrepartie de leurs investissements effectu&eacute;s, ne soient tax&eacute;s qu&rsquo;une seule fois.<br /> Selon Abdoulaye Daouda Diallo, la libre circulation des personnes, des biens, des services et des capitaux est une condition essentielle au renforcement des &eacute;changes &eacute;conomiques entre pays.<br /> Or, souligne le ministre des Finances et du budget, la fiscalit&eacute; applicable dans deux Etats sur les m&ecirc;mes revenus r&eacute;alis&eacute;s constitue une source d&rsquo;entrave &agrave; la libre circulation, d&egrave;s lors qu&rsquo;elle n&rsquo;emp&ecirc;che pas la double imposition d&rsquo;un m&ecirc;me revenu r&eacute;alis&eacute; dans un Etat par une personne physique ou morale, r&eacute;sident d&rsquo;un autre Etat.<br /> En effet, explique-t-il, &laquo;la double imposition d&eacute;coule de la souverainet&eacute; fiscale des Etats en vertu de laquelle chacun peut exercer son droit d&rsquo;imposer, l&rsquo;un parce qu&rsquo;il se consid&egrave;re comme l&rsquo;Etat de r&eacute;sidence du b&eacute;n&eacute;ficiaire d&rsquo;un revenu ou du propri&eacute;taire d&rsquo;un bien, alors que l&rsquo;autre peut estimer que ce revenu trouve sa source sur son territoire ou que le bien consid&eacute;r&eacute; y est situ&eacute;&raquo;.<br /> Abdoulaye Daouda Diallo explique : &laquo;Les conventions fiscales sont conclues pour justement favoriser l&rsquo;&eacute;mergence d&rsquo;un environnement fiscal favorable aux affaires, gr&acirc;ce &agrave; l&rsquo;&eacute;limination de la double imposition qu&rsquo;elle consacre.&raquo;<br /> Les conventions fiscales ont &eacute;galement pour objet de pr&eacute;venir la fraude et l&rsquo;&eacute;vasion fiscale internationale, qui sont &eacute;volutives, multiformes et complexes. Elles constituent de nos jours, une s&eacute;rieuse menace &agrave; laquelle les Etats se trouvent confront&eacute;s face &agrave; l&rsquo;exigence de pr&eacute;servation de leur assiette fiscale.<br /> &laquo;En effet, la fraude oblige &agrave; accro&icirc;tre les taux appliqu&eacute;s aux revenus des contribuables honn&ecirc;tes et par cons&eacute;quent, rend difficile le consentement volontaire &agrave; l&rsquo;imp&ocirc;t. Ainsi, pour r&eacute;pondre &agrave; une telle exigence, les conventions fiscales pr&eacute;voient une proc&eacute;dure d&rsquo;&eacute;change de renseignements et une assistance au recouvrement&raquo;, indique l&rsquo;argentier de l&rsquo;Etat.<br /> Aussi, poursuit-il, &laquo;les conventions fiscales contribuent-elles &agrave; favoriser le d&eacute;veloppement des &eacute;changes, dans la mesure o&ugrave; elles garantissent aux contribuables des Etats contractants plus d&rsquo;&eacute;quit&eacute; et de s&eacute;curit&eacute; en mati&egrave;re d&rsquo;imposition, notamment par l&rsquo;instauration de r&egrave;gles claires, pr&eacute;visibles et d&rsquo;une proc&eacute;dure de r&egrave;glement des diff&eacute;rends&raquo;.<br /> C&rsquo;est ce qui explique, du reste, la clause de non-discrimination qui vise &agrave; prot&eacute;ger les contribuables d&rsquo;un des deux Etats contre les discriminations qu&rsquo;ils pourraient avoir &agrave; subir dans l&rsquo;autre Etat.<br /> A ce titre, les conventions constituent un cadre privil&eacute;gi&eacute; pour promouvoir les investissements et les transferts de comp&eacute;tences, tout en favorisant la mise en place d&rsquo;un climat de confiance chez les investisseurs.<br /> Autant de raisons qui justifient, d&rsquo;apr&egrave;s Abdoulaye Daouda Diallo, &laquo;la conclusion rapide d&rsquo;une convention fiscale tendant &agrave; l&rsquo;&eacute;limination de la double imposition et &agrave; pr&eacute;venir la fraude fiscale entre nos deux pays et dont l&rsquo;objectif principal sera l&rsquo;attractivit&eacute; de nos deux pays, d&rsquo;abord pour nos op&eacute;rateurs nationaux et ensuite pour l&rsquo;investissement priv&eacute; &eacute;tranger&raquo;.<br /> La convention en n&eacute;gociations concerne tous les imp&ocirc;ts qui se basent sur les revenus.<br /> &laquo;Cet accord va promouvoir le commerce transfrontalier, les investissements et l&rsquo;&eacute;change d&rsquo;expertise et d&rsquo;exp&eacute;rience entre nos deux pays. Les relations bilat&eacute;rales entre les deux pays vont &ecirc;tre renforc&eacute;es par la signature de cette convention&raquo;, a d&eacute;clar&eacute; Mamburay Njie, ministre gambien de l&rsquo;Economie et des finances, qui dirige la d&eacute;l&eacute;gation gambienne.</p> None Senegal, Gambia, tax treaty, tax treaty negotiation, double tax agreements, improving trade, https://lequotidien.sn/elimination-de-la-double-taxation-vers-un-accord-fiscal-entre-le-senegal-et-la-gambie/

domestic taxation accounting & taxation / concepts of taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends low databandwith database medium language proficiency None all None Overview tax system, Ivory Coast, direct taxes, indirect taxes, other taxes, complete overview, https://dgi.cgici.com/indexs.htm

domestic taxation domestic revenue mobilisation & external debt, tax policy & future trends medium databandwith webinar/lecture low language proficiency None all west africa Mali, domestic revenue mobilisation, increase tax revenue, broaden tax base, tax policy, tax reform, https://www.youtube.com/watch?v=bqKWvM043PE

domestic taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture low language proficiency yes include youtube/social media clips all <p>Christophe Vadot Avocat au Barreau de Paris, sp&eacute;cialiste du droit minier et consultant international. Auteur d&#39;un article remarqu&eacute; dans la revue Banque en 2014 sur &quot;mati&egrave;res premi&egrave;res et g&eacute;opolitique&quot; ; Dans son intervention, Maitre Vadot expose de mani&egrave;re d&eacute;taill&eacute;e et scientifique les questions li&eacute;es &agrave; l&#39;exploitation des ressources mini&egrave;res et de l&#39;&eacute;vasion fiscale en Afrique. Ainsi que le r&ocirc;le de l&#39;Etat face aux multinationales.</p> <p>Christophe Vadot Avocat au Barreau de Paris, sp&eacute;cialiste du droit minier et consultant international. Auteur d&#39;un article remarqu&eacute; dans la revue Banque en 2014 sur &quot;mati&egrave;res premi&egrave;res et g&eacute;opolitique&quot; ; Dans son intervention, Maitre Vadot expose de mani&egrave;re d&eacute;taill&eacute;e et scientifique les questions li&eacute;es &agrave; l&#39;exploitation des ressources mini&egrave;res et de l&#39;&eacute;vasion fiscale en Afrique. Ainsi que le r&ocirc;le de l&#39;Etat face aux multinationales.</p> None tax avoidance, tax evasion, extractives industry, mining sector, resources sector, resources, pricing resources, tax administration, law enforcement, tax law enforcement, https://www.youtube.com/watch?v=T9TRNK0LnVE

domestic taxation customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, fiscal decentralisation & subnational taxes, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax incentives, tax policy & future trends medium databandwith webinar/lecture medium language proficiency yes include youtube/social media clips all <p>Cette interview de Michael <a dir="auto" href="https://www.youtube.com/hashtag/keen">#Keen</a> (<a dir="auto" href="https://www.youtube.com/hashtag/fmi">#FMI</a>) r&eacute;alis&eacute;e en janvier 2020 au d&eacute;but de la crise du <a dir="auto" href="https://www.youtube.com/hashtag/covid">#Covid</a>-19 soulevait alors la question de la mobilisation des recettes <a dir="auto" href="https://www.youtube.com/hashtag/fiscales">#fiscales</a> dans les pays &agrave; revenu faible. Depuis, les d&eacute;fis s&#39;accroissent.. Challenges of Tax Revenue mobilization in low-income countries. This interview with Michael Keen (<a dir="auto" href="https://www.youtube.com/hashtag/imf">#IMF</a>) was conducted in January 2020 at the beginning of the Covid-19 crisis. It enlightens the issue of <a dir="auto" href="https://www.youtube.com/hashtag/tax">#tax</a> revenue <a dir="auto" href="https://www.youtube.com/hashtag/mobilization">#mobilization</a> in <a dir="auto" href="https://www.youtube.com/hashtag/low">#low</a>-income countries. Since then, the challenges have been growing...</p> <p>Cette interview de Michael <a dir="auto" href="https://www.youtube.com/hashtag/keen">#Keen</a> (<a dir="auto" href="https://www.youtube.com/hashtag/fmi">#FMI</a>) r&eacute;alis&eacute;e en janvier 2020 au d&eacute;but de la crise du <a dir="auto" href="https://www.youtube.com/hashtag/covid">#Covid</a>-19 soulevait alors la question de la mobilisation des recettes <a dir="auto" href="https://www.youtube.com/hashtag/fiscales">#fiscales</a> dans les pays &agrave; revenu faible. Depuis, les d&eacute;fis s&#39;accroissent.. Challenges of Tax Revenue mobilization in low-income countries. This interview with Michael Keen (<a dir="auto" href="https://www.youtube.com/hashtag/imf">#IMF</a>) was conducted in January 2020 at the beginning of the Covid-19 crisis. It enlightens the issue of <a dir="auto" href="https://www.youtube.com/hashtag/tax">#tax</a> revenue <a dir="auto" href="https://www.youtube.com/hashtag/mobilization">#mobilization</a> in <a dir="auto" href="https://www.youtube.com/hashtag/low">#low</a>-income countries. Since then, the challenges have been growing...</p> None tax policy, fiscal policy, choices, different taxes, tax compliance, domestic revenue mobilisation, direct taxes, indirect taxes, https://www.youtube.com/watch?v=nDX4T1o1_-0

tax administration direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, indirect tax (vat gst & others), tax policy & future trends medium databandwith webinar/lecture high language proficiency None all west africa tax policy, diversification tax base, less dependence on resources, broaden tax base, VAT, Indirect tax, indirect taxes, direct taxes, https://www.youtube.com/watch?v=Zy481wFOZFw

domestic taxation gender & tax, tax & the informal economy, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency yes include youtube/social media clips all <p>opening Ceremony of the West African Tax Administration Forum in Banjul</p> <p>opening Ceremony of the West African Tax Administration Forum in Banjul</p> west africa WATAF, tax revenue collection, Nigeria, Gambia, gender and tax, women, infrastructure, education, human rights, tax and human rights, https://www.youtube.com/watch?v=lHl7jVP-9U0&t=46s

international taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends, wealth taxes low databandwith publication medium language proficiency None all <h1>Richest 1% bag nearly twice as much wealth as the rest of the world put together over the past two years</h1> <p>Monday 16 January 2023</p> <p><img alt="Vincent, a public servant in Ghana, started a stationery shop to supplement his income. Photo credit : Ernest Ankomah/ Oxfam" src="https://oi-files-cng-prod.s3.amazonaws.com/westafrica.oxfam.org/s3fs-public/styles/full-width-670x335-2_1/public/Vincent_stationery%20shop_2.jpg?itok=VxFDL5Um" style="height:670px; width:1340px" title="Vincent, a public servant in Ghana, started a stationery shop to supplement his income. Photo credit : Ernest Ankomah/ Oxfam" /></p> <ul> <li><strong><em>Super-rich outstrip their extraordinary grab of half of all new wealth in past decade.</em></strong></li> <li><strong><em>Billionaire fortunes are increasing by $2.7 billion a day even as at least 1.7 billion workers now live in countries where inflation is outpacing wages.</em></strong></li> <li><strong><em>A tax of up to 5 percent on the world&rsquo;s multi-millionaires and billionaires could raise $1.7 trillion a year, enough to lift 2 billion people out of poverty</em></strong></li> </ul> <p>The richest 1 percent grabbed nearly two-thirds of all new wealth worth $42 trillion created since 2020, almost twice as much money as the bottom 99 percent of the world&rsquo;s population, reveals a new Oxfam report today. During the past decade, the richest 1 percent had captured around half of all new wealth.</p> <p>In Burkina Faso, Ghana, Mali and Niger, the richest 0.1% hold at least twice as much more wealth than the bottom 50% combined. In Nigeria, the three richest men have more wealth than 83 million Nigerians and their wealth has grown by a third since the start of the COVID-19 pandemic.</p> <p>&ldquo;<a href="https://westafrica.oxfam.org/en/latest/policy-paper/survival-richest" target="_blank">Survival of the Richest</a>&rdquo; is published on the opening day of the World Economic Forum in Davos, Switzerland. Elites are gathering in the Swiss ski resort as extreme wealth and extreme poverty have increased simultaneously for the first time in 25 years.</p> <p>&ldquo;While ordinary people are making daily sacrifices on essentials like food, the super-rich have outdone even their wildest dreams. Just two years in, this decade is shaping up to be the best yet for billionaires &mdash;a roaring &lsquo;20s boom for the world&rsquo;s richest,&rdquo; said Gabriela Bucher, Executive Director of Oxfam International.</p> <p>&ldquo;Taxing the super-rich and big corporations is the door out of today&rsquo;s overlapping crises. It&rsquo;s time we demolish the convenient myth that tax cuts for the richest result in their wealth somehow &lsquo;trickling down&rsquo; to everyone else. Forty years of tax cuts for the super-rich have shown that a rising tide doesn&rsquo;t lift all ships &mdash;just the superyachts.&rdquo;</p> <p>Billionaires have seen extraordinary increases in their wealth. During the pandemic and cost-of- living crisis years since 2020, $26 trillion (63 percent) of all new wealth was captured by the richest 1 percent, while $16 trillion (37 percent) went to the rest of the world put together. A billionaire gained roughly $1.7 million for every $1 of new global wealth earned by a person in the bottom 90 percent. Billionaire fortunes have increased by $2.7 billion a day. This comes on top of a decade of historic gains &mdash;the number and wealth of billionaires having doubled over the last ten years.</p> <p>Billionaire wealth surged in 2022 with rapidly rising food and energy profits. The report shows that 95 food and energy corporations have more than doubled their profits in 2022. They made $306 billion in windfall profits, and paid out $257 billion (84 percent) of that to rich shareholders. The Walton dynasty, which owns half of Walmart, received $8.5 billion over the last year. Indian billionaire Gautam Adani, owner of major energy corporations, has seen this wealth soar by $42 billion (46 percent) in 2022 alone. Excess corporate profits have driven at least half of inflation in Australia, the US and the UK.</p> <p>At the same time, at least 1.7 billion workers now live in countries where inflation is outpacing wages, and over 820 million people &mdash;roughly one in ten people on Earth&mdash; are going hungry. Women and girls often eat least and last, and make up nearly 60 percent of the world&rsquo;s hungry<br /> population. The World Bank says we are likely seeing the biggest increase in global inequality and poverty since WW2. Entire countries are facing bankruptcy, with the poorest countries now spending four times more repaying debts to rich creditors than on healthcare. Three-quarters of the world&rsquo;s governments are planning austerity-driven public sector spending cuts &mdash;including on healthcare and education&mdash; by $7.8 trillion over the next five years.</p> <p>Oxfam is calling for a systemic and wide-ranging increase in taxation of the super-rich to claw back crisis gains driven by public money and profiteering. Decades of tax cuts for the richest and corporations have fueled inequality, with the poorest people in many countries paying higher tax rates than billionaires.</p> <p>Elon Musk, one of the world&rsquo;s richest men, paid a &ldquo;true tax rate&rdquo; of about 3 percent between 2014 and 2018. Aber Christine, a flour vendor in Uganda, makes $80 a month and pays a tax rate of 40 percent.</p> <p>Worldwide, only four cents in every tax dollar now comes from taxes on wealth. Half of the world&rsquo;s billionaires live in countries with no inheritance tax for direct descendants. They will pass on a $5 trillion tax-free treasure chest to their heirs, more than the GDP of Africa, which will drive a future generation of aristocratic elites. Rich people&rsquo;s income is mostly unearned, derived from returns on their assets, yet it is taxed on average at 18 percent, just over half as much as the average top tax rate on wages and salaries.</p> <p>The report shows that taxes on the wealthiest used to be much higher. Over the last forty years, governments across Africa, Asia, Europe, and the Americas have slashed the income tax rates on the richest. At the same time, they have upped taxes on goods and services, which fall disproportionately on the poorest people and exacerbate gender inequality. In the years after WW2, the top US federal income tax rate remained above 90 percent and averaged 81 percent between 1944 and 1981. Similar levels of tax in other rich countries existed during some of the most successful years of their economic development and played a key role in expanding access to public services like education and healthcare.</p> <p>&ldquo;Taxing the super-rich is the strategic precondition to reducing inequality and resuscitating democracy. We need to do this for innovation. For stronger public services. For happier and healthier societies. And to tackle the climate crisis, by investing in the solutions that counter the insane emissions of the very richest,&rdquo; said Bucher.</p> <p>According to new analysis by the Fight Inequality Alliance, Institute for Policy Studies, Oxfam and the Patriotic Millionaires, an annual wealth tax of up to 5 percent on the world&rsquo;s multi-millionaires and billionaires could raise $1.7 trillion a year, enough to lift 2 billion people out of poverty, fully fund the shortfalls on existing humanitarian appeals, deliver a 10-year plan to end hunger, support poorer countries being ravaged by climate impacts, and deliver universal healthcare and social protection for everyone living in low- and lower middle-income countries.</p> <p>Oxfam is calling on governments to:</p> <ul> <li>Introduce one-off solidarity wealth taxes and windfall taxes to end crisis profiteering.</li> <li>Permanently increase taxes on the richest 1 percent, for example to at least 60 percent of their income from labor and capital, with higher rates for multi-millionaires and billionaires. Governments must especially raise taxes on capital gains, which are subject to lower tax rates than other forms of income.</li> <li>Tax the wealth of the richest 1 percent at rates high enough to significantly reduce the numbers and wealth of the richest people, and redistribute these resources. This includes implementing inheritance, property and land taxes, as well as net wealth taxes</li> </ul> <p>Notes to editors:&nbsp;</p> <p>Download &ldquo;<a href="https://westafrica.oxfam.org/en/latest/policy-paper/survival-richest" target="_blank">Survival of the Richest&rdquo;</a>&nbsp;and the methodology document outlining how Oxfam calculated the statistics in the report.</p> <p>Oxfam&rsquo;s calculations are based on the most up-to-date and comprehensive data sources available. Figures on the very richest in society come from the Forbes billionaire list.</p> <p>All amounts are expressed in US dollars and, where relevant, have been adjusted for inflation using the US consumer price index.</p> <p><a href="https://openknowledge.worldbank.org/bitstream/handle/10986/37739/9781464818936-ch1.pdf" target="_blank">According to the World Bank,</a>&nbsp;extreme poverty increased in 2020 for the first time in 25 years. At the same time, extreme wealth has risen dramatically since the pandemic began.</p> <p>The report shows that while the richest 1 percent captured 54 percent of new global wealth over the past decade, this has accelerated to 63 percent in the past two years. $42 trillion of new wealth was created between December 2019 and December 2021. $26 trillion (63 percent) was captured by the richest 1 percent, while $16 trillion (37 percent) went to the bottom 99 percent. According to Credit Suisse, individuals with more than $1 million in wealth sit in the top 1 percent bracket.</p> <p>The billionaire class is $2.6 trillion richer than before the pandemic, even if billionaire fortunes slightly fell in 2022 after their record-smashing peak in 2021. The world&rsquo;s richest are now seeing their wealth climb again.</p> <p>In the&nbsp;<a href="https://www.epi.org/blog/corporate-profits-have-contributed-disproportionately-to-inflation-how-should-policymakers-respond/" target="_blank">US</a>, the&nbsp;<a href="https://www.unitetheunion.org/media/4757/unite-investigates-corporate-profiteering-and-the-col-crisis.pdf" target="_blank">UK</a>&nbsp;and&nbsp;<a href="https://australiainstitute.org.au/post/profits-causing-inflation-in-australia-not-wages-european-central-bank-abs-data-reveal/" target="_blank">Australia</a>, studies have found that 54 percent, 59 percent and 60 percent of inflation, respectively, was driven by increased corporate profits. In&nbsp;<a href="https://www.ccoo.es/39cc044bf4810efa107916829e0e8d1c000001.pdf" target="_blank">Spain</a>, the CCOO (one of the country&rsquo;s largest trade unions) found that corporate profits are responsible for 83.4 percent of price increases during the first quarter of 2022.</p> <p>The World Bank announced that the world&nbsp;<a href="https://www.worldbank.org/en/news/press-release/2022/10/05/global-progress-in-reducing-extreme-poverty-grinds-to-a-halt" target="_blank">has almost certainly lost its goal of ending extreme poverty by 2030</a>&nbsp;and that &ldquo;global progress in reducing extreme poverty has grind[ed] to a halt&rdquo; amid what&nbsp;<a href="https://openknowledge.worldbank.org/bitstream/handle/10986/37739/9781464818936.pdf" target="_blank">the Bank says</a>&nbsp;was likely to be the largest increase in global inequality and the largest setback in global poverty since WW2. The World Bank defines extreme poverty as living on less than $2.15 per day.</p> <p>Elon Musk paid a &ldquo;true tax rate&rdquo; of just 3.27 percent from 2014 to 2018,&nbsp;<a href="https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax" target="_blank">according to ProPublica</a>.</p> <p>The&nbsp;<a href="https://pip.worldbank.org/home#home" target="_blank">$6.85 poverty line</a>&nbsp;was used to calculate how many people (2 billion) an annual wealth tax of up to 5 percent on the world&rsquo;s multi-millionaires and billionaires could lift out of poverty.</p> <p>Polling consistently finds that most people&nbsp;<a href="https://patrioticmillionaires.org/2022/10/05/taxing-the-rich-is-really-really-popular-everywhere/" target="_blank">across countries</a>&nbsp;support raising taxes on the richest. For example, the majority of people in the&nbsp;<a href="https://news.gallup.com/opinion/polling-matters/396737/average-american-remains-higher-taxes-rich.aspx" target="_blank">US</a>, 80 percent of&nbsp;<a href="https://www.fightinequality.org/news/every-8-out-10-indians-want-tax-rich" target="_blank">Indians</a>, 85 percent of<a href="https://www.oxfam.org.br/noticias/brasileiros-defendem-impostos-sobre-mais-ricos-para-financiar-renda-e-assistencia-social-a-quem-mais-precisa/" target="_blank">&nbsp;Brazilians</a>&nbsp;and 69 percent of people polled across&nbsp;<a href="https://www.afrobarometer.org/wp-content/uploads/2022/02/pp78-pap6-less_legitimacy_more_avoidance_mark_africans_views_on_taxation-afrobarometer_policy_paper-28jan22.pdf" target="_blank">34 countries in Africa</a>&nbsp;support increasing taxes on the rich.</p> <p>Oxfam&rsquo;s research shows that the ultra-rich are the biggest individual contributors to the climate crisis.&nbsp;<a href="https://www.oxfam.org/en/press-releases/billionaire-emits-million-times-more-greenhouse-gases-average-person" target="_blank">The richest billionaires, through their polluting investments, are emitting a million times more carbon than the average person.</a>&nbsp;The wealthiest 1 percent of humanity are responsible for&nbsp;<a href="https://www.oxfam.org/en/press-releases/carbon-emissions-richest-1-percent-more-double-emissions-poorest-half-humanity" target="_blank">twice as many emissions as the poorest 50 percent</a>&nbsp;and&nbsp;<a href="https://www.oxfam.org/en/press-releases/carbon-emissions-richest-1-set-be-30-times-15degc-limit-2030#:~:text=The%20carbon%20footprints%20of%20the,the%20COP26%20meeting%20in%20Glasgow." target="_blank">by 2030, their carbon footprints are set to be 30 times greater than the level compatible with the 1.5&deg;C goal of the Paris Agreement.</a></p> <h1>Richest 1% bag nearly twice as much wealth as the rest of the world put together over the past two years</h1> <p>Monday 16 January 2023</p> <p><img alt="Vincent, a public servant in Ghana, started a stationery shop to supplement his income. Photo credit : Ernest Ankomah/ Oxfam" src="https://oi-files-cng-prod.s3.amazonaws.com/westafrica.oxfam.org/s3fs-public/styles/full-width-670x335-2_1/public/Vincent_stationery%20shop_2.jpg?itok=VxFDL5Um" style="height:670px; width:1340px" title="Vincent, a public servant in Ghana, started a stationery shop to supplement his income. Photo credit : Ernest Ankomah/ Oxfam" /></p> <ul> <li><strong><em>Super-rich outstrip their extraordinary grab of half of all new wealth in past decade.</em></strong></li> <li><strong><em>Billionaire fortunes are increasing by $2.7 billion a day even as at least 1.7 billion workers now live in countries where inflation is outpacing wages.</em></strong></li> <li><strong><em>A tax of up to 5 percent on the world&rsquo;s multi-millionaires and billionaires could raise $1.7 trillion a year, enough to lift 2 billion people out of poverty</em></strong></li> </ul> <p>The richest 1 percent grabbed nearly two-thirds of all new wealth worth $42 trillion created since 2020, almost twice as much money as the bottom 99 percent of the world&rsquo;s population, reveals a new Oxfam report today. During the past decade, the richest 1 percent had captured around half of all new wealth.</p> <p>In Burkina Faso, Ghana, Mali and Niger, the richest 0.1% hold at least twice as much more wealth than the bottom 50% combined. In Nigeria, the three richest men have more wealth than 83 million Nigerians and their wealth has grown by a third since the start of the COVID-19 pandemic.</p> <p>&ldquo;<a href="https://westafrica.oxfam.org/en/latest/policy-paper/survival-richest" target="_blank">Survival of the Richest</a>&rdquo; is published on the opening day of the World Economic Forum in Davos, Switzerland. Elites are gathering in the Swiss ski resort as extreme wealth and extreme poverty have increased simultaneously for the first time in 25 years.</p> <p>&ldquo;While ordinary people are making daily sacrifices on essentials like food, the super-rich have outdone even their wildest dreams. Just two years in, this decade is shaping up to be the best yet for billionaires &mdash;a roaring &lsquo;20s boom for the world&rsquo;s richest,&rdquo; said Gabriela Bucher, Executive Director of Oxfam International.</p> <p>&ldquo;Taxing the super-rich and big corporations is the door out of today&rsquo;s overlapping crises. It&rsquo;s time we demolish the convenient myth that tax cuts for the richest result in their wealth somehow &lsquo;trickling down&rsquo; to everyone else. Forty years of tax cuts for the super-rich have shown that a rising tide doesn&rsquo;t lift all ships &mdash;just the superyachts.&rdquo;</p> <p>Billionaires have seen extraordinary increases in their wealth. During the pandemic and cost-of- living crisis years since 2020, $26 trillion (63 percent) of all new wealth was captured by the richest 1 percent, while $16 trillion (37 percent) went to the rest of the world put together. A billionaire gained roughly $1.7 million for every $1 of new global wealth earned by a person in the bottom 90 percent. Billionaire fortunes have increased by $2.7 billion a day. This comes on top of a decade of historic gains &mdash;the number and wealth of billionaires having doubled over the last ten years.</p> <p>Billionaire wealth surged in 2022 with rapidly rising food and energy profits. The report shows that 95 food and energy corporations have more than doubled their profits in 2022. They made $306 billion in windfall profits, and paid out $257 billion (84 percent) of that to rich shareholders. The Walton dynasty, which owns half of Walmart, received $8.5 billion over the last year. Indian billionaire Gautam Adani, owner of major energy corporations, has seen this wealth soar by $42 billion (46 percent) in 2022 alone. Excess corporate profits have driven at least half of inflation in Australia, the US and the UK.</p> <p>At the same time, at least 1.7 billion workers now live in countries where inflation is outpacing wages, and over 820 million people &mdash;roughly one in ten people on Earth&mdash; are going hungry. Women and girls often eat least and last, and make up nearly 60 percent of the world&rsquo;s hungry<br /> population. The World Bank says we are likely seeing the biggest increase in global inequality and poverty since WW2. Entire countries are facing bankruptcy, with the poorest countries now spending four times more repaying debts to rich creditors than on healthcare. Three-quarters of the world&rsquo;s governments are planning austerity-driven public sector spending cuts &mdash;including on healthcare and education&mdash; by $7.8 trillion over the next five years.</p> <p>Oxfam is calling for a systemic and wide-ranging increase in taxation of the super-rich to claw back crisis gains driven by public money and profiteering. Decades of tax cuts for the richest and corporations have fueled inequality, with the poorest people in many countries paying higher tax rates than billionaires.</p> <p>Elon Musk, one of the world&rsquo;s richest men, paid a &ldquo;true tax rate&rdquo; of about 3 percent between 2014 and 2018. Aber Christine, a flour vendor in Uganda, makes $80 a month and pays a tax rate of 40 percent.</p> <p>Worldwide, only four cents in every tax dollar now comes from taxes on wealth. Half of the world&rsquo;s billionaires live in countries with no inheritance tax for direct descendants. They will pass on a $5 trillion tax-free treasure chest to their heirs, more than the GDP of Africa, which will drive a future generation of aristocratic elites. Rich people&rsquo;s income is mostly unearned, derived from returns on their assets, yet it is taxed on average at 18 percent, just over half as much as the average top tax rate on wages and salaries.</p> <p>The report shows that taxes on the wealthiest used to be much higher. Over the last forty years, governments across Africa, Asia, Europe, and the Americas have slashed the income tax rates on the richest. At the same time, they have upped taxes on goods and services, which fall disproportionately on the poorest people and exacerbate gender inequality. In the years after WW2, the top US federal income tax rate remained above 90 percent and averaged 81 percent between 1944 and 1981. Similar levels of tax in other rich countries existed during some of the most successful years of their economic development and played a key role in expanding access to public services like education and healthcare.</p> <p>&ldquo;Taxing the super-rich is the strategic precondition to reducing inequality and resuscitating democracy. We need to do this for innovation. For stronger public services. For happier and healthier societies. And to tackle the climate crisis, by investing in the solutions that counter the insane emissions of the very richest,&rdquo; said Bucher.</p> <p>According to new analysis by the Fight Inequality Alliance, Institute for Policy Studies, Oxfam and the Patriotic Millionaires, an annual wealth tax of up to 5 percent on the world&rsquo;s multi-millionaires and billionaires could raise $1.7 trillion a year, enough to lift 2 billion people out of poverty, fully fund the shortfalls on existing humanitarian appeals, deliver a 10-year plan to end hunger, support poorer countries being ravaged by climate impacts, and deliver universal healthcare and social protection for everyone living in low- and lower middle-income countries.</p> <p>Oxfam is calling on governments to:</p> <ul> <li>Introduce one-off solidarity wealth taxes and windfall taxes to end crisis profiteering.</li> <li>Permanently increase taxes on the richest 1 percent, for example to at least 60 percent of their income from labor and capital, with higher rates for multi-millionaires and billionaires. Governments must especially raise taxes on capital gains, which are subject to lower tax rates than other forms of income.</li> <li>Tax the wealth of the richest 1 percent at rates high enough to significantly reduce the numbers and wealth of the richest people, and redistribute these resources. This includes implementing inheritance, property and land taxes, as well as net wealth taxes</li> </ul> <p>Notes to editors:&nbsp;</p> <p>Download &ldquo;<a href="https://westafrica.oxfam.org/en/latest/policy-paper/survival-richest" target="_blank">Survival of the Richest&rdquo;</a>&nbsp;and the methodology document outlining how Oxfam calculated the statistics in the report.</p> <p>Oxfam&rsquo;s calculations are based on the most up-to-date and comprehensive data sources available. Figures on the very richest in society come from the Forbes billionaire list.</p> <p>All amounts are expressed in US dollars and, where relevant, have been adjusted for inflation using the US consumer price index.</p> <p><a href="https://openknowledge.worldbank.org/bitstream/handle/10986/37739/9781464818936-ch1.pdf" target="_blank">According to the World Bank,</a>&nbsp;extreme poverty increased in 2020 for the first time in 25 years. At the same time, extreme wealth has risen dramatically since the pandemic began.</p> <p>The report shows that while the richest 1 percent captured 54 percent of new global wealth over the past decade, this has accelerated to 63 percent in the past two years. $42 trillion of new wealth was created between December 2019 and December 2021. $26 trillion (63 percent) was captured by the richest 1 percent, while $16 trillion (37 percent) went to the bottom 99 percent. According to Credit Suisse, individuals with more than $1 million in wealth sit in the top 1 percent bracket.</p> <p>The billionaire class is $2.6 trillion richer than before the pandemic, even if billionaire fortunes slightly fell in 2022 after their record-smashing peak in 2021. The world&rsquo;s richest are now seeing their wealth climb again.</p> <p>In the&nbsp;<a href="https://www.epi.org/blog/corporate-profits-have-contributed-disproportionately-to-inflation-how-should-policymakers-respond/" target="_blank">US</a>, the&nbsp;<a href="https://www.unitetheunion.org/media/4757/unite-investigates-corporate-profiteering-and-the-col-crisis.pdf" target="_blank">UK</a>&nbsp;and&nbsp;<a href="https://australiainstitute.org.au/post/profits-causing-inflation-in-australia-not-wages-european-central-bank-abs-data-reveal/" target="_blank">Australia</a>, studies have found that 54 percent, 59 percent and 60 percent of inflation, respectively, was driven by increased corporate profits. In&nbsp;<a href="https://www.ccoo.es/39cc044bf4810efa107916829e0e8d1c000001.pdf" target="_blank">Spain</a>, the CCOO (one of the country&rsquo;s largest trade unions) found that corporate profits are responsible for 83.4 percent of price increases during the first quarter of 2022.</p> <p>The World Bank announced that the world&nbsp;<a href="https://www.worldbank.org/en/news/press-release/2022/10/05/global-progress-in-reducing-extreme-poverty-grinds-to-a-halt" target="_blank">has almost certainly lost its goal of ending extreme poverty by 2030</a>&nbsp;and that &ldquo;global progress in reducing extreme poverty has grind[ed] to a halt&rdquo; amid what&nbsp;<a href="https://openknowledge.worldbank.org/bitstream/handle/10986/37739/9781464818936.pdf" target="_blank">the Bank says</a>&nbsp;was likely to be the largest increase in global inequality and the largest setback in global poverty since WW2. The World Bank defines extreme poverty as living on less than $2.15 per day.</p> <p>Elon Musk paid a &ldquo;true tax rate&rdquo; of just 3.27 percent from 2014 to 2018,&nbsp;<a href="https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax" target="_blank">according to ProPublica</a>.</p> <p>The&nbsp;<a href="https://pip.worldbank.org/home#home" target="_blank">$6.85 poverty line</a>&nbsp;was used to calculate how many people (2 billion) an annual wealth tax of up to 5 percent on the world&rsquo;s multi-millionaires and billionaires could lift out of poverty.</p> <p>Polling consistently finds that most people&nbsp;<a href="https://patrioticmillionaires.org/2022/10/05/taxing-the-rich-is-really-really-popular-everywhere/" target="_blank">across countries</a>&nbsp;support raising taxes on the richest. For example, the majority of people in the&nbsp;<a href="https://news.gallup.com/opinion/polling-matters/396737/average-american-remains-higher-taxes-rich.aspx" target="_blank">US</a>, 80 percent of&nbsp;<a href="https://www.fightinequality.org/news/every-8-out-10-indians-want-tax-rich" target="_blank">Indians</a>, 85 percent of<a href="https://www.oxfam.org.br/noticias/brasileiros-defendem-impostos-sobre-mais-ricos-para-financiar-renda-e-assistencia-social-a-quem-mais-precisa/" target="_blank">&nbsp;Brazilians</a>&nbsp;and 69 percent of people polled across&nbsp;<a href="https://www.afrobarometer.org/wp-content/uploads/2022/02/pp78-pap6-less_legitimacy_more_avoidance_mark_africans_views_on_taxation-afrobarometer_policy_paper-28jan22.pdf" target="_blank">34 countries in Africa</a>&nbsp;support increasing taxes on the rich.</p> <p>Oxfam&rsquo;s research shows that the ultra-rich are the biggest individual contributors to the climate crisis.&nbsp;<a href="https://www.oxfam.org/en/press-releases/billionaire-emits-million-times-more-greenhouse-gases-average-person" target="_blank">The richest billionaires, through their polluting investments, are emitting a million times more carbon than the average person.</a>&nbsp;The wealthiest 1 percent of humanity are responsible for&nbsp;<a href="https://www.oxfam.org/en/press-releases/carbon-emissions-richest-1-percent-more-double-emissions-poorest-half-humanity" target="_blank">twice as many emissions as the poorest 50 percent</a>&nbsp;and&nbsp;<a href="https://www.oxfam.org/en/press-releases/carbon-emissions-richest-1-set-be-30-times-15degc-limit-2030#:~:text=The%20carbon%20footprints%20of%20the,the%20COP26%20meeting%20in%20Glasgow." target="_blank">by 2030, their carbon footprints are set to be 30 times greater than the level compatible with the 1.5&deg;C goal of the Paris Agreement.</a></p> None Burkina Faso, Ghana, Mali and Niger, Nigeria, growing inequality, concentrated wealth, wealth gap growing, wealth tax, https://westafrica.oxfam.org/en/latest/press-release/richest-1-bag-nearly-twice-much-wealth-rest-world-put-together-over-past-two

domestic taxation accounting & taxation / concepts of taxation, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, ultimate beneficial ownership medium databandwith podcast low language proficiency None all <p>Pour cette 39^&egrave;me&nbsp;&eacute;dition de votre podcast francophone produit par&nbsp;<a href="https://taxjustice.net/">The Tax Justice Network</a>, nous partageons avec vous une partie des &eacute;changes qui ont eu lieu lors de la diffusion par&nbsp;<a href="https://actionaid.org/news/2022/launch-factsheets-sustainable-solutions-finance-education">TaxEd Alliance</a>&nbsp;des notes d&rsquo;informations sur l&rsquo;&eacute;tat de la mobilisation des ressources fiscales au profit de l&rsquo;&eacute;ducation. Deux pays africains ont fait partie de l&rsquo;analyse de r&eacute;f&eacute;rence, &agrave; savoir le S&eacute;n&eacute;gal et la Zambie. Nous vous proposons de suivre la r&eacute;action d&rsquo;un membre du Forum Civil, une organisation leader de la soci&eacute;t&eacute; civile s&eacute;n&eacute;galaise.</p> <p>Dans cette &eacute;dition, nous revenons aussi sur l&rsquo;indice d&rsquo;opacit&eacute; financi&egrave;re qui est en cours de finalisation, avec un jeu de question r&eacute;ponses, pour comprendre comment le lire. Aussi, nous parlons de l&rsquo;accord fiscal international de l&rsquo;OCDE, dont la mise en &oelig;uvre est menac&eacute;e par de nombreux points de d&eacute;saccord.</p> <p>Pour &eacute;couter le lancement officiel des notes d&rsquo;information de TaxEd Alliance,&nbsp;<a href="https://youtu.be/491fEBPFYbw">cliquer ici</a>.</p> <p><iframe frameborder="0" height="675" src="https://www.youtube.com/embed/LkoyevIGFhk?feature=oembed" title="Financement de l’Education: Quel justice fiscale pour l’Afrique? #39" width="900"></iframe></p> <p>Share The Taxcast:</p> <p>Pour cette 39^&egrave;me&nbsp;&eacute;dition de votre podcast francophone produit par&nbsp;<a href="https://taxjustice.net/">The Tax Justice Network</a>, nous partageons avec vous une partie des &eacute;changes qui ont eu lieu lors de la diffusion par&nbsp;<a href="https://actionaid.org/news/2022/launch-factsheets-sustainable-solutions-finance-education">TaxEd Alliance</a>&nbsp;des notes d&rsquo;informations sur l&rsquo;&eacute;tat de la mobilisation des ressources fiscales au profit de l&rsquo;&eacute;ducation. Deux pays africains ont fait partie de l&rsquo;analyse de r&eacute;f&eacute;rence, &agrave; savoir le S&eacute;n&eacute;gal et la Zambie. Nous vous proposons de suivre la r&eacute;action d&rsquo;un membre du Forum Civil, une organisation leader de la soci&eacute;t&eacute; civile s&eacute;n&eacute;galaise.</p> <p>Dans cette &eacute;dition, nous revenons aussi sur l&rsquo;indice d&rsquo;opacit&eacute; financi&egrave;re qui est en cours de finalisation, avec un jeu de question r&eacute;ponses, pour comprendre comment le lire. Aussi, nous parlons de l&rsquo;accord fiscal international de l&rsquo;OCDE, dont la mise en &oelig;uvre est menac&eacute;e par de nombreux points de d&eacute;saccord.</p> <p>Pour &eacute;couter le lancement officiel des notes d&rsquo;information de TaxEd Alliance,&nbsp;<a href="https://youtu.be/491fEBPFYbw">cliquer ici</a>.</p> <p><iframe frameborder="0" height="675" src="https://www.youtube.com/embed/LkoyevIGFhk?feature=oembed" title="Financement de l’Education: Quel justice fiscale pour l’Afrique? #39" width="900"></iframe></p> <p>Share The Taxcast:</p> None Senegal, Zambia, revenue mobilisation, increasing tax revenue, tax avoidance, transparency, tax transparency, beneficial ownership, https://www.thetaxcast.com/financement-de-leducation-quel-justice-fiscale-pour-lafrique/?lang=fr

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership medium databandwith publication medium language proficiency None all None tax avoidance, tax evasion, tax administration, Africa, law enforcement, tax law enforcement,bank secrecy, tax haven, law firms, secrecy, ultimate beneficial ownership, register, https://www.thinkingafrica.org/V2/les-consequences-de-levasion-fiscale-sur-le-developpement-de-lafrique/

international taxation business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, ultimate beneficial ownership medium databandwith webinar/lecture low language proficiency yes include youtube/social media clips all <p _msthash="40943" _msttexthash="469479166">Dans une grande enquête internationale, Four Corners révèle les secrets des Pandora Papers. <a _istranslated="1" dir="auto" href="https://www.youtube.com/c/abcnewsindepth" rel="nofollow">S’abonner : https://www.youtube.com/c/abcnewsindepth</a> Depuis des mois, plus de 600 journalistes du monde entier, dont ABC, le Washington Post et la BBC, travaillent avec le Consortium international des journalistes d’investigation sur cette enquête top-secrète. L’une des plus grandes fuites de données de l’histoire, les documents révèlent comment les riches et les puissants continuent d’utiliser les paradis fiscaux offshore pour cacher leur propriété d’actifs et cacher leur argent - malgré les tentatives de freiner l’industrie. </p> <p>In a major international investigation, Four Corners reveals the secrets of the Pandora Papers. Subscribe: <a dir="auto" href="https://www.youtube.com/c/abcnewsindepth" rel="nofollow">https://www.youtube.com/c/abcnewsindepth</a> For months, more than 600 journalists from around the world, including the ABC, the Washington Post and the BBC, have been working with the International Consortium of Investigative Journalists on this top-secret investigation. One of the biggest data leaks in history, the papers reveal how the wealthy and powerful&nbsp;are continuing to use offshore tax havens to hide their ownership of assets and stash their cash - despite attempts to rein the industry in.&nbsp;</p> None tax avoidance, tax evasion, tax administration, law enforcement, tax law enforcement, pandora papers, bank secrecy, law firms, secrecy, ultimate beneficial ownership, register, https://www.youtube.com/watch?v=4kPLpZN3I3A

international taxation international tax planning, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership medium databandwith publication medium language proficiency None all None None tax avoidance, tax evasion, tax administration, Africa, law enforcement, tax law enforcement,panama papers, bank secrecy,tax haven, law firms, secrecy, ultimate beneficial ownership, register, https://www.dw.com/fr/lafrique-%C3%A9clabouss%C3%A9e-par-les-panama-papers/a-19163089

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None west africa Tax reform, increasing tax revenue, West Africa, increasing tax base, new taxes, review taxes, direct taxes, indirect taxes, https://www.patf-ao.org/dt_gallery/seminaire-regional-sur-la-problematique-de-la-transition-fiscale-en-afrique-de-louest-a-abuja/

digital taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax treaties, taxation in the digital economy, transfer pricing & supply chains low databandwith publication low language proficiency None all <p _msthash="40828" _msttexthash="227074798717">1 Le Centre Sud et le Forum de l’administration fiscale de l’Afrique de l’Ouest (WATAF) organisent un atelier conjoint sur la fiscalité de l’économie numérisée Le Centre Sud et le Forum de l’administration fiscale de l’Afrique de l’Ouest (WATAF) ont organisé conjointement un programme de renforcement des capacités de deux jours sur le thème « Fiscalité de l’économie numérisée » les 7 et 8 juin 2022. L’objectif de ce programme était de fournir aux fonctionnaires des impôts des pays membres du Centre Sud et du WATAF des informations détaillées sur la « solution à deux piliers » politiquement convenue dans le Cadre inclusif de l’OCDE le 8 octobre 2021, et les mesures politiques alternatives disponibles pour les pays en développement, en particulier l’article 12B du Modèle de Convention fiscale des Nations Unies qui fournit une solution pour taxer les services numériques automatisés (ADS). La formation entre pairs a été dispensée par des fonctionnaires fiscaux des gouvernements de l’Inde et du Nigéria, des experts du WATAF et du Forum africain sur l’administration fiscale (ATAF), l’International Lawyers Project et le personnel du Centre Sud. En effet, la nécessité de taxer l’économie numérique a conduit à deux propositions, l’une du Cadre inclusif de l’Organisation de coopération et de développement économiques (OCDE) connu sous le nom de solution à deux piliers, l’autre du Comité fiscal des Nations Unies (ONU) connu sous le nom d’article 12B du Modèle de Convention fiscale des Nations Unies (UNMTC). À ces deux propositions s’ajoutent les mesures nationales ou unilatérales que certains pays en développement ont déjà utilisées pour percevoir des recettes fiscales provenant d’activités menées sans présence physique sur leur territoire. Par conséquent, ce programme de renforcement des capacités a réuni des experts pour l’échange entre pairs, l’analyse des différentes propositions et le partage d’expériences. Le programme de renforcement des capacités couvrait des sujets tels que les mesures nationales dans les pays en développement, l’article 12B sur l’imposition des revenus provenant des services numériques automatisés (ADS), le contenu du premier pilier, en particulier les règles de portée, de lien et de source de recettes, le processus de détermination de l’assiette fiscale, l’élimination de la double imposition, le mécanisme de prévention et de règlement des différends et la procédure amiable. Il couvrait également le contenu du deuxième pilier, en particulier les règles types de lutte contre l’érosion de la base d’imposition mondiale (GloBE) et la règle de l’assujettissement à l’impôt (STTR). 2 Babatunde Oladapo, Secrétaire exécutif de WATAF La session a débuté par une allocution d’ouverture du Secrétaire exécutif de WATAF, M. Babatunde Oladapo, et une déclaration liminaire du Directeur exécutif du Centre Sud, Prof. Carlos Correa. M. Oladapo, dans ses remarques liminaires, a souligné que le but de ce programme de renforcement des capacités est de répondre à la question suivante : « Comment pouvons-nous (les pays en développement en général et les pays africains en particulier) générer des revenus suffisants pour financer notre développement? » Il a déclaré qu’il est bon d’avoir une solution proposée par le Cadre inclusif de l’OCDE, mais cette solution telle que publiée ne semble pas être inclusive, et la récente étude commandée par la Coalition pour le dialogue sur l’Afrique (CoDA) et le Centre Sud en est une illustration. L’étude a montré que si la proposition de l’OCDE/FI est mise en œuvre, les pays en développement seront laissés pour compte en ce qui concerne la collecte des recettes provenant d’entreprises légitimes opérant sur leur territoire. Par conséquent, l’atelier a été l’occasion d’harmoniser les positions des pays africains, afin que les participants soient en mesure d’informer les décideurs de leurs pays respectifs. 3 Le professeur Carlos Correa, directeur exécutif du Centre Sud, le professeur Correa, dans son allocution d’ouverture, a rappelé que de nombreux Les entreprises ne paient toujours pas d’impôts dans les pays en développement où elles exercent leurs activités en raison du contexte de numérisation de l’économie. Il est donc important d’aborder cette question. En outre, les pays en développement doivent décider d’adhérer ou non à la solution à deux piliers, et l’étude de CoDA et du Centre Sud a fourni les estimations de recettes de la solution du premier pilier et de la solution du Modèle de convention fiscale des Nations Unies. Le Centre Sud, à travers ce programme de renforcement des capacités co-organisé avec WATAF, vise à fournir aux pays des informations qui les aideront à prendre des décisions éclairées. Après les remarques liminaires, Abdul Muheet Chowdhary et Sébastien Babou Diasso du Centre Sud ont présenté aux participants les résultats du document de recherche commandé par CoDA et South Centre sur la comparaison des recettes fiscales que les pays en développement doivent lever à partir du montant A et des régimes de l’article 12B de la CNUPT. Les résultats montrent que l’article 12B de l’UNMTC offre les recettes fiscales les plus élevées pour les pays en développement, en particulier lorsqu’il est appliqué avec un large champ d’application, y compris les ADS « purs » et les ADS « hybrides » avec un taux d’imposition de 4%. Les ADS purs désignaient exclusivement les services mentionnés au paragraphe 6 de l’article 12B, tandis que les ADS hybrides s’appliquaient à une gamme plus large. 4 Mathew Olusanya Gbonjubola, coprésident du Comité fiscal des Nations Unies Après la présentation des prévisions de recettes, la parole a été donnée à M. Mathew Olusanya Gbonjubola, coprésident du Comité fiscal des Nations Unies et chef de groupe du Groupe des opérations fiscales spéciales de l’Administration fiscale fédérale du Nigéria, qui a partagé son point de vue à titre personnel. M. Edouardo Terada Kosmiskas, de la Mission permanente du Brésil auprès de l’Organisation mondiale du commerce (OMC) et de l’Organisation économique à Genève, a également fait part aux participants de la position de son pays. M. Gbonjubola a fait deux distinctions entre le montant A du Cadre inclusif de l’OCDE et l’article 12B de la CNUCNU. Pour lui, la première distinction est que le montant a est construit sur un principe gagnant-perdant tandis que l’article 12B est construit sur un principe gagnant-gagnant. Pour lui, le montant A est basé sur le fait qu’une juridiction doit perdre pour qu’une autre juridiction gagne. L’article 12B est fondé sur un accord mutuel entre deux parties contractantes. La deuxième distinction est que le montant A est basé sur un mécanisme descendant tandis que l’article 12B est basé sur une approche transaction par transaction au niveau national. Selon M. Gbonjubola, il est conseillé aux pays d’attendre d’avoir l’ensemble complet de la teneur en Quantité A et, sur cette base, de procéder à leur propre évaluation d’impact au niveau national du gain ou de la perte attendu de l’utilisation du Montant A. 5 Edouardo Terada Kosmiskas, Mission permanente du Brésil auprès de l’OMC M. Edouardo Terada Kosmiskas, Le responsable du commerce électronique et des services à la Mission permanente du Brésil auprès de l’OMC et de l’Organisation économique à Genève a déclaré que la participation des pays en développement au débat sur la réforme du système fiscal international devrait aboutir à un droit d’imposition équitable, à une plus grande transparence et à une réduction de l’incertitude dans le processus de réforme. Pour M. Kosmiskas, la solution des deux piliers est devenue extrêmement complexe et moins efficace. En outre, la solution proposée par l’OCDE semble aller au-delà de ce qui était initialement prévu et dissociée du point de vue des pays en développement. Il a ajouté que le Brésil n’avait pas encore procédé à une évaluation d’impact en raison du manque de données nécessaires. Il a ajouté que la finalisation des règles, au pairL’élimination de la double imposition pourrait avoir une incidence sur les recettes. En ce qui concerne l’article 12B, il a déclaré que l’approximation des gains de recettes de l’autorité fiscale fédérale du Brésil n’était pas très différente de celle trouvée dans l’étude commandée par CoDA et South Centre. 6 Kehinde Kajesomo, Directeur de la Division des traités et des politiques fiscales internationales, Federal Inland Revenue Service du Nigéria La séance d’ouverture terminée, la formation a commencé par un aperçu des mesures nationales et de l’article 12B de l’UNMTC fourni par M. Kehinde Kajesomo, Directeur de la Division des traités et des politiques fiscales internationales au département du Conseil fiscal et politique du Service fédéral des impôts du Nigéria. M. Kajesomo a présenté le système fiscal dans l’économie traditionnelle et comment la numérisation de l’économie a rendu les règles existantes obsolètes, ainsi que les réalités auxquelles les pays ont été confrontés en raison de la numérisation. Il a en outre présenté des options pour des mesures unilatérales et différents outils utilisés jusqu’à présent, tels que la présence économique significative (SEP), le système de retenue à la source (WHT), la taxe de péréquation et la taxe sur les services numériques (DST). Pour chacun de ces outils, il a examiné les défis et présenté les avantages et les inconvénients du recours aux mesures unilatérales. En ce qui concerne l’article 12B de l’UNMTC, M. Kajesomo a expliqué les revenus et les services couverts et non couverts, les avantages et les défis de la solution, et a terminé par quelques recommandations aux pays africains concernant l’utilisation de l’article 12B. John Bush, directeur de programme pour la réforme fiscale et fiscale, International Lawyers Project (ILP) La présentation suivante a porté sur la portée : et les règles d’approvisionnement en revenus dans le cadre du premier pilier fournies par M. John Bush, directeur de programme pour la réforme fiscale et fiscale à l’International Lawyers Project (ILP), et M. Kehinde Kajesomo du Federal Inland Revenue Service du Nigeria. Ils ont expliqué aux participants comment déterminer si un groupe fait partie du champ d’application de la réaffectation du montant A ou non, comment les règles du lien s’appliquent et comment obtenir des revenus d’un groupe dans les différentes juridictions du marché où il mène ses activités et tire des revenus. 7 L’exposé suivant portait sur les déterminations de l’assiette fiscale fournies par M. John Bush de l’ILP, M. Abdul Muheet Chowdhary, administrateur de programme principal, et M. Sébastien Babou Diasso, consultant en recherche – Fiscalité, tous deux de l’Initiative fiscale du Centre Sud du Centre-Sud. Ils ont expliqué aux participants à travers des exemples pratiques les différentes étapes qu’un groupe d’entreprises multinationales suivra pour calculer son bénéfice avant impôt jusqu’à ce qu’il arrive à la part du bénéfice à réaffecter à chaque juridiction de marché pour l’imposition. Le programme du premier jour s’est terminé par une présentation sur l’élimination de la double imposition faite par le Dr Sri Vatsa Sehra du Conseil central des impôts directs (CBDT) de l’Inde. Il a présenté le processus d’identification des entités payeuses, le calcul du bénéfice résiduel dans l’entité payeuse et la répartition du passif payeur ou d’élimination entre les entités identifiées conformément aux règles de l’OCDE. Les sessions de renforcement des capacités de deux jours ont été animées par le Forum sur l’administration fiscale en Afrique de l’Ouest (WATAF) et le Centre Sud. Les modérateurs de WATAF étaient Tochukwu Sandra Onyemata, responsable des communications et de la liaison, et Dan-Asabe Ozayashi, responsable de la formation et du renforcement des capacités. Du Centre Sud, les modérateurs étaient Fernando Rosales, coordinateur du Sustet Abdul Muheet Chowdhary. Abdul Muheet Chowdhary, Chargé de programme principal et Sébastien Babou Diasso, Consultant en recherche – Fiscalité, Centre Sud Tochukwu Sandra Onyemata, Responsable de la communication et de la liaison et Dan-Asabe Ozayashi, Responsable de la formation et du renforcement des capacités, WATAF 8 Le dernier jour de l’activité de renforcement des capacités, plusieurs autres sujets ont été abordés avec les participants. Il s’agissait du mécanisme de prévention et de règlement des différends, de la procédure amiable, des règles types GloBE du deuxième pilier et de la règle assujettie à l’impôt (STTR). M. Chetan Rao, Directeur de la Division de la fiscalité étrangère et de la recherche fiscale, et Mme Vidyotma Singh, Commissaire adjointe de la Division de la fiscalité étrangère et de la recherche fiscale au Conseil central des impôts directs (CBDT) de l’Inde, ont fourni des informations sur le cadre global de certitude fiscale pour le montant A, en particulier le processus de constitution d’un groupe spécial d’examen et d’un groupe spécial de détermination, le rôle des acteurs impliqués et le processus décisionnel. Ils ont également présenté le cadre de certitude fiscale pour les questions liées au montant A, expliquant comment le fonctionnement proposé des groupes spéciaux de règlement des différends et les risques qu’ils pourraient poser aux conventions fiscales bilatérales existantes. M. Sukhad Chaturvedi, Sous-Secrétaire à la même Division, a également fourni des informations sur le processus du PAM, sur la manière de mettre en œuvre les décisions du Plan d’action pour la procédure et a partagé des études de cas pratiques et des enseignements tirés de l’expérience des pays en développement. Dr Aboubakar Nacanabo, Gestionnaire: Réponse rapide, ATAF 9 M. Michael Durst, Conseiller spécial pour la réforme fiscale, International Lawyers Project (ILP) M. Abubakar Nacanabo, Président du Comité technique de l’ATAF sur la fiscalité transfrontalière, et M. Michael Durst, Conseiller spécial pour la réforme fiscale à l’International Lawyers Project (ILP) ont expliqué le fonctionnement des règles types GloBE. Ils ont décrit la portée, le calcul du revenu ou de la perte de GloBE, le taux d’imposition effectif et l’impôt complémentaire, l’application de la règle d’inclusion du revenu (IIR), la règle des paiements sous-imposés (UTPR) et l’impôt minimum admissible sur le complément national (QDMTT). La dernière présentation a été faite par Abdul Muheet Chowdhary et Sébastien Babou Diasso du Centre Sud concernant la règle assujettie à l’impôt (STTR). Ils ont analysé la portée et le fonctionnement en vertu de cette règle, en soulignant certaines des principales lacunes de sa conception actuelle, et ont présenté des données sur les taux de retenue à la source pour les intérêts et les redevances figurant dans les conventions fiscales pour les pays africains et d’autres pays en développement. Comme le STTR est encore en cours de négociation, les données ont montré la nécessité évidente d’un STTR ayant une large portée et une conception simple si l’on veut qu’il soit utile aux pays en développement. Fernando Rosales, Coordinateur du programme Développement durable et Changement climatique (SDCC), Centre Sud 10 Le programme de renforcement des capacités de deux jours s’est terminé par des remarques de clôture faites par M. Fernando Rosales, Coordonnateur du Programme sur le développement durable et les changements climatiques. M. Rosales a félicité les formateurs pour la qualité et les détails de l’exposé et a remercié les participants de l’intérêt manifesté au cours de la session de deux jours. Auteurs: Sébastien Babou Diasso ([email protected]) est consultant en recherche - fiscalité auprès de l’Initiative fiscale du Centre Sud, qui fait partie du programme Développement durable et changement climatique du Centre Sud. Dan-Asabe Ozayashi ([email protected]) est responsable de la formation et du renforcement des capacités à l’Administration fiscale ouest-africaineion Forum (WATAF).</p> <p>1 South Centre and the West African Tax Administration Forum (WATAF) conduct joint workshop on taxation of the digitalized economy The South Centre and the West African Tax Administration Forum (WATAF) jointly organized a two-day capacity-building program on the topic of &ldquo;Taxation of the digitalized economy&rdquo; from 7-8 June 2022. The purpose of this program was to provide South Centre and WATAF member countries&rsquo; tax officials with detailed information on the &ldquo;Two-Pillar solution&rdquo; politically agreed upon in the OECD Inclusive Framework on 8 October 2021, and alternative policy measures available for developing countries, especially Article 12B of the UN Model Tax Convention which provides a solution for taxing Automated Digital Services (ADS). The peer-to-peer training was provided by tax officials from the Governments of India and Nigeria, experts from WATAF and the African Tax Administration Forum (ATAF), the International Lawyers Project, and the staff of the South Centre. Indeed, the need to tax the digital economy led to two proposals, one from the Organization for Economic Cooperation and Development (OECD) Inclusive Framework known as the Two-Pillar solution, the other from the United Nations (UN) Tax Committee known as Article 12B of the UN Model Tax Convention (UNMTC). To these two proposals are added the national or unilateral measures that some developing countries have already been using to collect tax revenues from activities carried out without a physical presence in their territory. Therefore, this capacity-building program brought together experts for peer-to-peer exchange, analysis of the different proposals, and experience sharing. The capacity-building program covered topics such as national measures in developing countries, the Article 12B on taxing income from Automated Digital Services (ADS), the content of Pillar One, specifically the scope, nexus, and revenue sourcing rules, the tax base determination process, the elimination of double taxation, dispute prevention and resolution mechanism and the mutual agreement procedure. It also covered the Pillar Two content, especially the Global Anti Base Erosion (GloBE) model rules and the Subject To Tax Rule (STTR). 2 Babatunde Oladapo, Executive Secretary of WATAF The session began with opening remarks by the Executive Secretary of WATAF, Mr. Babatunde Oladapo, and an opening statement by the Executive Director of the South Centre, Prof. Carlos Correa. Mr. Oladapo, in his opening remarks, highlighted that the purpose of this capacity-building program is to respond to the question of &ldquo;how can we (developing countries in general and African countries in particular) generate sufficient revenue to fund our development?&rdquo; He stated that it is good to have a proposed solution from the OECD Inclusive Framework, but this solution as published seems to be not inclusive, and the recent study commissioned by the Coalition for Dialogue on Africa (CoDA) and the South Centre is an illustration of this. The study has shown that if the OECD/IF&rsquo;s proposal is implemented, developing countries will be left behind in terms of collecting revenues from legitimate businesses operated in their territories. Therefore, the workshop was an opportunity to harmonize African countries&rsquo; positions, so that the participants will be able to inform the policymakers in their respective countries. 3 Prof. Carlos Correa, Executive Director of South Centre Prof. Correa, in his opening remarks, recalled that many companies are still not paying taxes in developing countries where they do business due to the context of the digitalization of the economy. Thus, it is important to address this issue. Furthermore, developing countries need to make a decision whether to join or not the Two-Pillar solution, and the study by CoDA and South Centre has provided the revenue estimates from the Pillar One solution and the UN Model Tax Convention solution as well. The South Centre through this capacity-building program co-organized with WATAF aims to provide countries with information that will support them to make informed decisions. After the opening remarks, Abdul Muheet Chowdhary and Sebastien Babou Diasso from the South Centre provided the participants with the results of the research paper commissioned by CoDA and South Centre on comparing tax revenues to be raised by developing countries from Amount A and the UNMTC Article 12B regimes. The results show that the UNMTC Article 12B offers the highest tax revenue for developing countries, especially when applied with a broad scope including both &ldquo;pure&rdquo; ADS and &ldquo;hybrid&rdquo; ADS with a 4% tax rate. Pure ADS meant exclusively the services mentioned in paragraph 6 of Article 12B, while hybrid ADS applied to a broader range. 4 Mathew Olusanya Gbonjubola, co-Chair of the UN Tax Committee After the presentation of the revenue estimates, the floor was given to Mr. Mathew Olusanya Gbonjubola, co-Chair of the UN Tax Committee and Group Lead of the Special Tax Operations Group at the Federal Inland Revenue Service in Nigeria who shared his views in his personal capacity. Mr. Edouardo Terada Kosmiskas from the Permanent Mission of Brazil to the World Trade Organization (WTO) and Economic Organizations in Geneva also shared with the participants the position of his country. Mr. Gbonjubola made two distinctions between Amount A of the OECD Inclusive Framework and Article 12B of the UNMTC. To him, the first distinction is that Amount a is built on a principle of win-lose while Article 12B is built on a principle of win-win. To him, Amount A is based on one jurisdiction must lose for another jurisdiction to win. Article 12B is based on a mutual agreement between two contracting parties. The second distinction is that Amount A is based on a top-down mechanism while Article 12B is based on a transaction-by-transaction approach at the country level. According to Mr. Gbonjubola, it is advised for countries to wait until they have the full package of the Amount A content and based on that carry out their own impact assessment at the country level of the expected gain or loss from the use of Amount A. 5 Edouardo Terada Kosmiskas, Permanent Mission of Brazil to the WTO Mr. Edouardo Terada Kosmiskas, Desk Officer for e-commerce and services at the Permanent Mission of Brazil to the WTO and Economic Organizations in Geneva said that the participation of developing countries in the discussion on the reform of the international tax system should end up in a fair taxing right, greater transparency, and reduced uncertainty in the process of the reform. To Mr. Kosmiskas, the Two-Pillar solution has become extremely complex and less effective. Furthermore, the proposed solution of the OECD seemed to go beyond what was initially planned and delinked from the perspective of developing countries. He said Brazil has not yet carried out an impact assessment due to the lack of the necessary data. He added that the finalization of the rules, in particular relating to the elimination of double taxation, could affect the revenue impacts. Regarding Article 12B, he said the revenue gain approximation from the federal revenue authority of Brazil is not very different from those found in the study commissioned by CoDA and South Centre. 6 Kehinde Kajesomo, Director of Treaties &amp; International Tax Policies Division, Federal Inland Revenue Service of Nigeria With the opening session concluded, the training started with an overview of national measures and Article 12B of the UNMTC provided by Mr. Kehinde Kajesomo, Director of Treaties &amp; International Tax Policies Division in the department of Tax &amp; Policy Advisory at the Federal Inland Revenue Service of Nigeria. Mr. Kajesomo presented the taxation system in the traditional economy and how the digitalization of the economy made the existing rules outdated, and the realities countries have been facing due to digitalization. He further presented options for unilateral measures and different tools used so far such as the Significant Economic Presence (SEP), the Withholding Tax (WHT) system, the equalization levy, and the digital services tax (DST). For each of these tools, he discussed the challenges and provided the pros and cons of the use of unilateral measures. As for the UNMTC Article 12B, Mr. Kajesomo explained the income and services covered and not covered, the benefit and challenges of the solution, and ended with some recommendations to African countries regarding the use of Article 12B. John Bush, Program Director for Tax and Fiscal Reform, International Lawyers Project (ILP) The following presentation covered scope, nexus, and revenue sourcing rules under Pillar One provided by Mr. John Bush, Program Director for Tax and Fiscal Reform at International Lawyers Project (ILP), and Mr. Kehinde Kajesomo from the Federal Inland Revenue Service of Nigeria. They explained to the participants how to identify whether a group is in-scope of Amount A reallocation or not, how the nexus rules apply, and how to source revenues of a group in the different market jurisdictions where it conducts activities and derives revenues. 7 The next presentation was regarding the tax base determinations provided by Mr. John Bush from ILP, Mr. Abdul Muheet Chowdhary, Senior Programme Officer, and Mr. Sebastien Babou Diasso, Research Consultant &ndash; Tax, both with the South Centre Tax Initiative of the South Centre. They explained to the participants through practical examples the different steps that an MNE group will follow to compute its profit before tax until it arrives at the share of the profit to reallocate to each market jurisdiction for taxation. The program on the first day ended with a presentation on the elimination of double taxation provided by Dr. Sri Vatsa Sehra from the Central Board of Direct Taxes (CBDT) of India. He presented the process of identification of paying entities, the calculation of the residual profit in the paying entity, and the allocation of the paying or elimination liability between the identified entities as per the rules of the OECD. The sessions of the two-day capacity-building were moderated by both the West African Tax Administration Forum (WATAF) and the South Centre. The moderators from WATAF were Tochukwu Sandra Onyemata, Communications, and Liaison Manager, and Dan-Asabe Ozayashi, Training and Capacity Development Manager. From the South Centre, the moderators were Fernando Rosales, Coordinator of the Sustainable Development and Climate Change programme, and Abdul Muheet Chowdhary. Abdul Muheet Chowdhary, Senior Programme Officer and Sebastien Babou Diasso, Research Consultant &ndash; Tax, South Centre Tochukwu Sandra Onyemata, Communications and Liaison Manager and Dan-Asabe Ozayashi, Training and Capacity Development Manager, WATAF 8 On the last day of the capacity-building activity, several other topics were discussed with the participants. These were the dispute prevention and resolution mechanism, mutual agreement procedure, the GloBE Model rules under Pillar Two, and the Subject To Tax Rule (STTR). Mr. Chetan Rao, Director of Foreign Tax &amp; Tax Research Division, and Ms. Vidyotma Singh, Deputy Commissioner of Foreign Tax &amp; Tax Research Division at the Central Board of Direct Taxes (CBDT) of India provided information on the overall tax certainty framework for Amount A, in particular the process of constituting a review panel and a determination panel, the role of the actors involved, and the decision-making process. They also presented the tax certainty framework for issues related to Amount A, explaining how the proposed functioning of dispute resolution panels and the risks they could pose to existing bilateral tax treaties. Mr. Sukhad Chaturvedi, Under Secretary at the same Division, also provided information on the MAP process, how to implement MAP decisions, and shared practical case studies and lessons learned from developing country&rsquo;s experiences. Dr Aboubakar Nacanabo, Manager: Rapid Response, ATAF 9 Mr. Michael Durst, Special Advisor for Fiscal Reform, International Lawyers Project (ILP) Mr. Abubakar Nacanabo, Chair of the ATAF Technical Committee on Cross-Border Taxation, and Mr. Michael Durst, Special Advisor for Fiscal Reform at the International Lawyers Project (ILP) explained the functioning of the GloBE model rules. They described the scope, the computation of GloBE income or loss, the effective tax rate, and the top-up tax, the application of the Income Inclusion Rule (IIR), the Under-Taxed Payments Rule (UTPR), and the Qualified Domestic Minimum Top-Up Tax (QDMTT). The last presentation was provided by Abdul Muheet Chowdhary and Sebastien Babou Diasso from the South Centre regarding the Subject To Tax Rule (STTR). They analyzed the scope and operation under this rule, highlighting some of the key deficiencies in its existing design, and presented data on withholding rates for interest and royalties found in tax treaties for African countries and other developing countries. As the STTR is still under negotiation, the data showed the clear need for an STTR with a broad scope and simple design if it is to be useful for developing countries. Fernando Rosales, Coordinator Sustainable Development and Climate Change programme (SDCC), South Centre 10 The two-day capacity-building program ended with closing remarks made by Mr. Fernando Rosales, Coordinator of the Sustainable Development and Climate Change Programme. Mr. Rosales complemented the trainers for the quality and details of the presentation and thanked the participants for the interest shown during the two-day session. Authors: S&eacute;bastien Babou Diasso ([email protected]) is a Research Consultant - Tax with the South Centre Tax Initiative, part of the Sustainable Development and Climate Change programme of the South Centre. Dan-Asabe Ozayashi ([email protected]) is the Training and Capacity Development Manager at the West African Tax Administration Forum (WATAF).</p> west africa WATAF, BEPS, pillar 1, Pillar 2, Pillar one, Pillar Two, Transfer pricing, TP, UN, inclusive framework, OECD https://wataf-tax.org/2022/08/31/article-on-the-south-centre-and-the-west-african-tax-administration-forum-wataf-joint-workshop-on-taxation-of-the-digitalised-economy-by-sebastien-babou-diasso-research-consultant-south-centre-a/?fbclid=IwAR3YR85bSRmmxb9mIK9dmk0mLngjZcWW-xZj8ECBCQWlTL77jZRMFQZm7Yg

domestic taxation indirect tax (vat gst & others), tax administration / management / it, tax & the informal economy, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends medium databandwith publication medium language proficiency None all None west africa Tobacco Tax, West Africa, tobacco tax policy, indirect taxes, consumption tax, sin tax, sin taxes, gender and tax, tax evasion, increase tobacco tax, CEDEAO, ECOWAS, La Communauté économique des États de l'Afrique de l'Ouest, Economic Community of West African States, ECOWAS, health https://www.youtube.com/watch?v=x0Q1w5fVeuI

international taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, ultimate beneficial ownership low databandwith publication low language proficiency None all <p><strong _msthash="40748" _msttexthash="31710965">Une enquête publiée dimanche par le Consortium international des journalistes d'investigation éclabousse plus de 330 hauts responsables politiques du monde entier qui ont des liens avec des sociétés offshore à des fins d'évasion fiscale.</strong></p> <p _msthash="40749" _msttexthash="44300880">L'enquête, à laquelle ont collaboré environ 600 journalistes, s'intitule "Pandora Papers en référence à la légende de la boîte de Pandore. Elle s'appuie sur quelque 11,9 millions de documents provenant de 14 sociétés de services financiers et a mis au jour plus de 29.000 sociétés offshores.</p> <p _msthash="40750" _msttexthash="153227464">Selon les <strong>Pandora Papers</strong>, le président Kenyatta possède une fondation au Panama et plusieurs membres de sa famille directe détiennent plus de 30 millions de dollars logés dans des comptes offshore. Outre le président congolais Denis Sassou Nguesso et son homologue Gabonais Ali Bongo, le Premier ministre ivoirien Patrick Achi figure sur la liste pour avoir ouvert une société offshore aux Bahamas en 1998. La princesse du Maroc Lalla Hasnaa a acheté une maison de 11 millions de dollars dans un luxueux quartier de Londres près du palais de Kensington.</p> <p _msthash="40751" _msttexthash="72971756">Depuis 2013 et la publication des <strong>Offshore Leaks,</strong> déjà par l'ICIJ, de nombreuses enquêtes journalistiques coordonnées ont révélé les noms d'entreprises, dirigeants ou personnalités ayant recours à des montages financiers opaques, notamment les <strong>LuxLeaks</strong> (2014) ou les <strong>Paradise Papers</strong> (2017) évoquant le prince Charles, le champion de Formule 1 Lewis Hamilton ou le groupe Nike.</p> <p><strong>Une enqu&ecirc;te publi&eacute;e dimanche par le Consortium international des journalistes d&#39;investigation &eacute;clabousse plus de 330 hauts responsables politiques du monde entier qui ont des liens avec des soci&eacute;t&eacute;s offshore &agrave; des fins d&#39;&eacute;vasion fiscale.</strong></p> <p>L&#39;enqu&ecirc;te, &agrave; laquelle ont collabor&eacute; environ 600 journalistes, s&#39;intitule &quot;Pandora Papers en r&eacute;f&eacute;rence &agrave; la l&eacute;gende de la bo&icirc;te de Pandore. Elle s&#39;appuie sur quelque 11,9 millions de documents provenant de 14 soci&eacute;t&eacute;s de services financiers et a mis au jour plus de 29.000 soci&eacute;t&eacute;s offshores.</p> <p>Selon les&nbsp;<strong>Pandora Papers</strong>, le pr&eacute;sident Kenyatta poss&egrave;de une fondation au Panama et plusieurs membres de sa famille directe d&eacute;tiennent plus de 30 millions de dollars log&eacute;s dans des comptes offshore. Outre le pr&eacute;sident congolais Denis Sassou Nguesso et son homologue Gabonais Ali Bongo, le Premier ministre ivoirien Patrick Achi figure sur la liste pour avoir ouvert une soci&eacute;t&eacute; offshore aux Bahamas en 1998. La princesse du Maroc Lalla Hasnaa a achet&eacute; une maison de 11 millions de dollars dans un luxueux quartier de Londres pr&egrave;s du palais de Kensington.</p> <p>Depuis 2013 et la publication des&nbsp;<strong>Offshore Leaks,</strong>&nbsp;d&eacute;j&agrave; par l&#39;ICIJ, de nombreuses enqu&ecirc;tes journalistiques coordonn&eacute;es ont r&eacute;v&eacute;l&eacute; les noms d&#39;entreprises, dirigeants ou personnalit&eacute;s ayant recours &agrave; des montages financiers opaques, notamment les&nbsp;<strong>LuxLeaks</strong>&nbsp;(2014) ou les&nbsp;<strong>Paradise Papers</strong>&nbsp;(2017) &eacute;voquant le prince Charles, le champion de Formule 1 Lewis Hamilton ou le groupe Nike.</p> None Pandora Papers, tax haven, offshore companies, Africa, shell companies, Congo, Kenya, Gabon, shell company, secrecy, bank secrecy, law firm, tax avoidance, tax evasion, tax fraud, https://fr.africanews.com/2021/10/04/pandora-papers-des-personnalites-africaines-accusees-d-evasion-fiscale//

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), exchange of information, extractive sector & environment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all None None BEPS, pillar 1, Pillar 2, Pillar one, Pillar Two, Transfer pricing, TP, UN, inclusive framework, OECD, inequity, inequality, human rights, developing countries https://www.thetaxcast.com/prix-des-transferts-accord-fiscal-international-pourquoi-les-choses-doivent-changer-pour-lafrique-38/?lang=fr

domestic taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="40669" _msttexthash="50916294">La Ferdi donne accès à une base de données sur la législation fiscale et le régime fiscal qui s’appliquent aux mines d’or industrielles dans plus d’une vingtaine de pays africains.</p> <p> </p> <p _msthash="40670" _msttexthash="566926230">En partenariat avec le Centre d’Etudes et de Recherches sur le Développement International (CERDI), l’International Centre for Tax and Development (ICTD), l’Ecole Normale Supérieure de Lyon (ENS Lyon) et le Ministère français de l’Europe et des Affaires Etrangères (MEAE), la Ferdi donne accès à <a href="https://fiscalite-miniere.ferdi.fr/">une importante base de données</a>, qui recense sur une longue période les principaux textes juridiques fiscaux et détaille les principaux impôts à la charge des sociétés minières. Cette base de données est mise à la disposition du public depuis septembre 2016 et dispose de son propre site web depuis octobre 2018. Mise à jour chaque année, elle couvre aujourd’hui 22 pays francophones, anglophones et lusophones, et permet d’améliorer la transparence de l’information fiscale dans le secteur extractif.</p> <p _msthash="40671" _msttexthash="184945254">Plus de 1300 textes juridiques ont été nécessaires à la construction de la base qui présente trois innovations majeures : (i) un recensement par pays des impôts, droits et taxes (taux, assiette, exonérations) dus en phase de recherche et en phase d’exploitation d’un projet minier aurifère; (ii) une profondeur historique inédite pouvant remonter jusque dans les années 1980; (iii) l’association de chaque information fiscale à sa source légale.</p> <p _msthash="40672" _msttexthash="112426457">Les outils proposés permettent de : 1) comprendre les particularités de la fiscalité minière en comparaison du régime général, 2) connaître l’évolution de la fiscalité minière, 3) comparer la fiscalité minière entre pays africains, 4) comparer la fiscalité minière entre projets d’un même pays, 5) apprécier le partage de la rente minière entre Etat et investisseurs.</p> <p><br/> <font _msthash="40673" _mstmutation="1" _msttexthash="2365987"><strong _mstmutation="1">Voir la base de données :</strong><a _mstmutation="1" href="https://fiscalite-miniere.ferdi.fr/"><strong>  https://fiscalite-miniere.ferdi.fr/</strong></a></font></p> <p> </p> <p>La Ferdi donne acc&egrave;s &agrave; une base de donn&eacute;es sur la l&eacute;gislation fiscale et le r&eacute;gime fiscal qui s&rsquo;appliquent aux mines d&rsquo;or industrielles dans plus d&rsquo;une vingtaine de pays africains.</p> <p>&nbsp;</p> <p>En partenariat avec le Centre d&rsquo;Etudes et de Recherches sur le D&eacute;veloppement International (CERDI), l&rsquo;International Centre for Tax and Development (ICTD), l&rsquo;Ecole Normale Sup&eacute;rieure de Lyon (ENS Lyon) et le Minist&egrave;re fran&ccedil;ais de l&rsquo;Europe et des Affaires Etrang&egrave;res (MEAE), la Ferdi donne acc&egrave;s &agrave;&nbsp;<a href="https://fiscalite-miniere.ferdi.fr/">une importante base de donn&eacute;es</a>, qui recense sur une longue p&eacute;riode les principaux textes juridiques fiscaux et d&eacute;taille les principaux imp&ocirc;ts &agrave; la charge des soci&eacute;t&eacute;s mini&egrave;res. Cette base de donn&eacute;es est mise &agrave; la disposition du public depuis septembre 2016 et dispose de son propre site web depuis octobre 2018. Mise &agrave; jour chaque ann&eacute;e, elle couvre aujourd&rsquo;hui 22 pays francophones, anglophones et lusophones, et permet d&rsquo;am&eacute;liorer la transparence de l&rsquo;information fiscale dans le secteur extractif.</p> <p>Plus de 1300 textes juridiques ont &eacute;t&eacute; n&eacute;cessaires &agrave; la construction de la base qui pr&eacute;sente trois innovations majeures : (i) un recensement par pays des imp&ocirc;ts, droits et taxes (taux, assiette, exon&eacute;rations) dus en phase de recherche et en phase d&rsquo;exploitation d&rsquo;un projet minier aurif&egrave;re; (ii) une profondeur historique in&eacute;dite pouvant remonter jusque dans les ann&eacute;es 1980; (iii) l&rsquo;association de chaque information fiscale &agrave; sa source l&eacute;gale.</p> <p>Les outils propos&eacute;s permettent de : 1) comprendre les particularit&eacute;s de la fiscalit&eacute; mini&egrave;re en comparaison du r&eacute;gime g&eacute;n&eacute;ral, 2) conna&icirc;tre l&rsquo;&eacute;volution de la fiscalit&eacute; mini&egrave;re, 3) comparer la fiscalit&eacute; mini&egrave;re entre pays africains, 4) comparer la fiscalit&eacute; mini&egrave;re entre projets d&rsquo;un m&ecirc;me pays, 5) appr&eacute;cier le partage de la rente mini&egrave;re entre Etat et investisseurs.</p> <p><br /> <strong>Voir la base de donn&eacute;es :</strong><a href="https://fiscalite-miniere.ferdi.fr/"><strong>&nbsp; https://fiscalite-miniere.ferdi.fr/</strong></a></p> <p>&nbsp;</p> None database, tax legislation, tax rates, tax systems, gold, extractives sector, mining, gold mining, gold prices, royalties, twenty African countries, https://ferdi.fr/donnees/base-de-donnees-sur-la-fiscalite-miniere-en-afrique

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), exchange of information, extractive sector & environment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="40629" _msttexthash="521594047">La publication annuelle de Transparence fiscale en Afrique est un résultat clé de <strong _istranslated="1"><a _istranslated="1" href="https://www.oecd.org/tax/transparency/what-we-do/technical-assistance/africa-initiative.htm" title="Africa Initiative">l’Initiative pour l’Afrique</a></strong>. Il informe les décideurs et les citoyens, en fournissant des statistiques comparables sur la transparence fiscale comme l’une des réponses des pays africains à la question des flux financiers illicites. Transparence fiscale en Afrique <strong _istranslated="1">2021</strong>, la troisième édition du Rapport d’avancement de l’Initiative Afrique, présente les progrès les plus récents réalisés sur les deux piliers de l’Initiative : (i) la sensibilisation et l’engagement politiques en Afrique et (ii) le développement des capacités des pays africains en matière de transparence fiscale et d’échange de renseignements.</p> <p _msthash="40630" _msttexthash="429222573">L’événement de lancement en direct comprenait une présentation des principales conclusions du rapport et des tables rondes avec des experts d’organisations partenaires, suivies d’une session de questions-réponses. Parmi les intervenants figuraient des intervenants de haut niveau de la Commission de l’Union africaine, du Forum africain sur l’administration fiscale, de la Banque africaine de développement, du Forum mondial, de l’OCDE, de la Commission de l’Union européenne, de la Commission indépendante pour la réforme de la fiscalité internationale des entreprises, du Réseau pour la justice fiscale en Afrique, ainsi que des représentants de diverses administrations fiscales africaines.</p> <p><br/> <strong><strong _msthash="40631" _msttexthash="1261039">» <a _istranslated="1" href="https://www.oecd.org/tax/transparency/documents/Tax-Transparency-in-Africa-2021.pdf" target="_blank" title="Tax Transparency in Africa 2021">TÉLÉCHARGER LE RAPPORT</a> | <a _istranslated="1" href="https://www.oecd.org/fr/fiscalite/transparence/documents/Transparence-fiscale-en-Afrique-2021.pdf" target="_blank" title="Transparence fiscale en Afrique 2021">VERSION FRANÇAISE</a> <strong _istranslated="1">(PDF)</strong></strong></strong></p> <p><strong>» <a _msthash="40632" _msttexthash="476463" href="https://www.oecd.org/tax/transparency/documents/tax-transparency-and-exchange-of-information-can-help-africa-stem-illicit-financial-flows-and-increase-domestic-resource-mobilisation.htm">LIRE LE COMMUNIQUÉ DE PRESSE</a></strong></p> <p><strong><strong><strong>» <strong _msthash="40633" _msttexthash="203814"><a _istranslated="1" href="https://www.oecd.org/tax/transparency/documents/TTiA-2021_infographic.pdf" target="_blank">INFOGRAPHIE</a> (PDF)</strong></strong></strong></strong></p> <p>The annual release of Tax Transparency in Africa is a key output of the&nbsp;<strong><a href="https://www.oecd.org/tax/transparency/what-we-do/technical-assistance/africa-initiative.htm" title="Africa Initiative">Africa Initiative</a></strong>. It informs decision makers and citizens, by providing comparable statistics on tax transparency as one of African countries&rsquo; responses to the issue of illicit financial flows.&nbsp;<strong>Tax Transparency in Africa 2021</strong>, the third edition of the Africa Initiative Progress Report, presents the most recent progress made on the two pillars of the Initiative: (i) raising political awareness and commitment in Africa and (ii) developing capacities in African countries in tax transparency and exchange of information.</p> <p>The live launch event included a presentation of the report&#39;s key findings and panel discussions with experts from partner organisations, followed by a Q&amp;A session.&nbsp;Panellists included high-level speakers from the African Union Commission, the African Tax Administration Forum, the African Development Bank, the Global Forum, the OECD, the European Union Commission, the Independent Commission for the Reform of International Corporate Taxation, Tax Justice Network Africa as well as representatives from various African tax administrations.</p> <p><br /> <strong><strong>&raquo;&nbsp;<a href="https://www.oecd.org/tax/transparency/documents/Tax-Transparency-in-Africa-2021.pdf" target="_blank" title="Tax Transparency in Africa 2021">DOWNLOAD THE REPORT</a>&nbsp;|&nbsp;<a href="https://www.oecd.org/fr/fiscalite/transparence/documents/Transparence-fiscale-en-Afrique-2021.pdf" target="_blank" title="Transparence fiscale en Afrique 2021">FRENCH VERSION</a>&nbsp;<strong>(PDF)</strong></strong></strong></p> <p><strong>&raquo;&nbsp;<a href="https://www.oecd.org/tax/transparency/documents/tax-transparency-and-exchange-of-information-can-help-africa-stem-illicit-financial-flows-and-increase-domestic-resource-mobilisation.htm">READ THE PRESS RELEASE</a></strong></p> <p><strong><strong><strong>&raquo;&nbsp;<strong><a href="https://www.oecd.org/tax/transparency/documents/TTiA-2021_infographic.pdf" target="_blank">INFOGRAPHIC</a>&nbsp;(PDF)</strong></strong></strong></strong></p> None OECD, OECD assessment, Africa, transparency, tax transparency, beneficial ownership, tax transparency in Africa, African countries, https://www.oecd.org/tax/exchange-of-tax-information/tax-transparency-in-africa-2021.htm

domestic taxation business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="40590" _msttexthash="12450867">https://ferdi.fr/publications/analyse-comparee-des-cadres-legislatifs-et-conventionnels-de-la-fiscalite-aurifere-en-afrique-de-l-ouest</p> <p>https://ferdi.fr/publications/analyse-comparee-des-cadres-legislatifs-et-conventionnels-de-la-fiscalite-aurifere-en-afrique-de-l-ouest</p> west africa Africa, domestic law, attracting FDI, comparing countries, african countries, Canada, Australia, resources sector, mining sector, extractive industries, challenges, resource rich countries, Africa, resources, https://ferdi.fr/dl/df-QiAdBbWcyR9AJxZLRPqgBVm5/ferdi-wp309-diallo-laporte-analyse-comparee-des-cadres-legislatifs-et.pdf

digital taxation accounting & taxation / concepts of taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, tax administration / management / it, tax audit, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith database low language proficiency no do not include that all <p _msthash="40547" _msttexthash="29549143">Le Cerdi en partenariat avec la Ferdi met à disposition une application en ligne permettant d’estimer la charge fiscale supportée par les entreprises de téléphonie mobile dans 25 pays d'Afrique.</p> <p> </p> <p _msthash="40548" _msttexthash="74990981">Les auteurs, Faycal Sawadogo (doctorant Cerdi et assistant recherche Ferdi) et Mohamed Aliou Tounkara (assistant recherche Ferdi) déterminent le Taux Effectif Moyen d’Imposition (TEMI) rapporté à l'activité d'une entreprise de télécommunication représentative TELCO, construite à partir de la base de données GSMA Intelligence.</p> <p _msthash="40549" _msttexthash="26254306">Ce projet de recherche, mené sous la direction de Grégoire Rota-Graziosi, directeur du Cerdi, a pour objectif de doter les chercheurs et les décideurs d'un outil de calcul du niveau de taxation adéquat pour les télécoms.</p> <p _msthash="40550" _msttexthash="209694225">L’outil comporte également des sections d'analyse comprenant une ventilation des recettes fiscales et du TEMI entre la fiscalité de droit commun et la fiscalité particulière au secteur des télécommunications, les institutions bénéficiaires, et une section de comparaison intersectorielle. La comparaison intersectorielle porte sur trois secteurs : les télécommunications, le secteur minier aurifère et un secteur standard sans imposition particulière. L'application permet également de donner la main à chaque utilisateur qui peut ainsi modifier les paramètres, les hypothèses et les données associés à l'analyse.</p> <p _msthash="40551" _msttexthash="94870464">Cet outil a été conçu par le Centre d’études et de recherche sur le développement international (CERDI CNRS-UCA) en partenariat avec la Fondation pour les études et recherches sur le développement international (FERDI) sous l’égide de l’Initiative pour le développement et la gouvernance mondiale (IDGM+).</p> <p>Le Cerdi en partenariat avec la Ferdi met &agrave; disposition une application en ligne permettant d&rsquo;estimer la charge fiscale support&eacute;e par les entreprises de t&eacute;l&eacute;phonie mobile dans 25 pays d&#39;Afrique.</p> <p>&nbsp;</p> <p>Les auteurs, Faycal Sawadogo (doctorant Cerdi et assistant recherche Ferdi) et Mohamed Aliou Tounkara (assistant recherche Ferdi) d&eacute;terminent le Taux Effectif Moyen d&rsquo;Imposition (TEMI) rapport&eacute; &agrave; l&#39;activit&eacute; d&#39;une entreprise de t&eacute;l&eacute;communication repr&eacute;sentative TELCO, construite &agrave; partir de la base de donn&eacute;es GSMA Intelligence.</p> <p>Ce projet de recherche, men&eacute; sous la direction de Gr&eacute;goire Rota-Graziosi, directeur du Cerdi, a pour objectif de doter les chercheurs et les d&eacute;cideurs d&#39;un outil de calcul du niveau de taxation ad&eacute;quat pour les t&eacute;l&eacute;coms.</p> <p>L&rsquo;outil comporte &eacute;galement des sections d&#39;analyse comprenant une ventilation des recettes fiscales et du TEMI entre la fiscalit&eacute; de droit commun et la fiscalit&eacute; particuli&egrave;re au secteur des t&eacute;l&eacute;communications, les institutions b&eacute;n&eacute;ficiaires, et une section de comparaison intersectorielle. La comparaison intersectorielle porte sur trois secteurs : les t&eacute;l&eacute;communications, le secteur minier aurif&egrave;re et un secteur standard sans imposition particuli&egrave;re. L&#39;application permet &eacute;galement de donner la main &agrave; chaque utilisateur qui peut ainsi modifier les param&egrave;tres, les hypoth&egrave;ses et les donn&eacute;es associ&eacute;s &agrave; l&#39;analyse.</p> <p>Cet outil a &eacute;t&eacute; con&ccedil;u par le Centre d&rsquo;&eacute;tudes et de recherche sur le d&eacute;veloppement international (CERDI CNRS-UCA) en partenariat avec la Fondation pour les &eacute;tudes et recherches sur le d&eacute;veloppement international (FERDI) sous l&rsquo;&eacute;gide de l&rsquo;Initiative pour le d&eacute;veloppement et la gouvernance mondiale (IDGM+).</p> None CERDI, Centre for Studies and Research on International Development, mobile data, FERDI, Foundation for Studies and Research on International Development, online application, tax burden, mobile phone companies in 25 African countries, optimum tax rates, https://ferdi.fr/donnees/determination-de-la-charge-fiscale-des-operateurs-de-reseaux-mobiles-en-afrique

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends low databandwith publication medium language proficiency no do not include that all <p _msthash="40506" _msttexthash="3997408779">À l’aide d’une base de données fournissant des informations sur les recettes fiscales sur la période 1980-2015, couvrant 42 pays d’Afrique subsaharienne (ASS), nous analysons les efforts déployés par le Bénin pour augmenter les recettes fiscales, en ce qui concerne les caractéristiques structurelles, et nous explorons les déterminants possibles et les possibilités d’une plus grande mobilisation des recettes intérieures et des réformes de la politique et de l’administration fiscales. Tout d’abord, l’analyse vise à comparer le ratio impôts/PIB hors ressources au Bénin avec ses pairs, afin de déterminer si le Bénin est proche ou éloigné de sa frontière fiscale. Nous concluons que l’effort fiscal au Bénin est resté relativement stable au cours de la période: les recettes fiscales collectées augmentent en moyenne pour atteindre 63,5% des recettes fiscales totales potentielles sur la période, ce qui classe le Bénin au 14ème rang sur 42 pays. L’analyse identifie un effort fiscal plus élevé au Togo, qui affiche un effort fiscal de 69,9% en moyenne, le classant cinquième sur 42 pays. Deuxièmement, nous étudions l’effet de certaines variables économiques et institutionnelles sur l’effort fiscal. À l’aide d’une régression logistique, nous analysons en particulier l’impact des ressources naturelles, de l’aide, du régime politique et de la stabilité, de la transparence, de la corruption et de la responsabilité. Troisièmement, nous étudions plusieurs moyens de réduire les écarts fiscaux au Bénin. En particulier, si la politique fiscale semble relativement contrainte par référence aux directives fiscales de l’Union économique et monétaire ouest-africaine (UEMOA), l’expérience togolaise de passage à une administration fiscale semi-autonome et la comparaison avec d’autres pays de l’UEMOA peuvent fournir des orientations pour trouver une marge de manœuvre pour améliorer la mobilisation des recettes intérieures. En particulier, le Bénin devrait revoir la gestion des ressources humaines dans les administrations fiscales et douanières, ainsi que la portée des régimes dérogatoires qui génèrent des dépenses fiscales.</p> <p>Using a database providing information on tax revenue over the period 1980&ndash;2015, covering 42 sub-Saharan African (SSA) countries, we analyse the efforts by Benin to raise tax revenue, in regard to structural characteristics, and we explore possible determinants of, and the scope for, a greater domestic revenue mobilisation and for tax policy and administration reforms. First, the analysis aims to compare the non-resource tax-to-GDP ratio in Benin with its peers, to identify whether Benin is near to, or far away from, its tax frontier. We conclude that the tax effort in Benin has remained relatively stable during the period: collected tax revenue rises on an average to 63.5% of potential total tax revenue over the period, ranked Benin 14th out of 42 countries. The analysis identifies a higher tax effort in Togo, which exhibits a tax effort of 69.9% on average, ranking it fifth out of 42 countries. Second, we study the effect of some economic and institutional variables on tax effort. Using a logistic regression, we analyse in particular the impact of natural resources, aid, political regime and stability, transparency, corruption and accountability. Third, we investigate several ways to reduce the tax gaps in Benin. In particular, if the tax policy seems relatively constrained by reference to the West Africa Economic and Monetary Union (WAEMU) Tax Directives, the Togolese experiment of switching to a semi-autonomous revenue authority and comparison with other WAEMU countries may provide guidance to find some room to improve domestic revenue mobilisation. In particular, Benin should review the management of human resources in the tax and customs administrations, and the scope of derogatory regimes which generate tax expenditures.</p> west africa Benin, raise tax revenue, domestic revenue mobilisation, tax policy, tax administration, tax compliance, tax gap, https://ferdi.fr/publications/the-tax-effort-in-benin-how-can-tax-gaps-be-reduced

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h2 _msthash="40424" _msttexthash="11020867">Taxer pour développer : les défis de la fiscalité internationale pour l’Afrique</h2> <h5> </h5> <p _msthash="40425" _msttexthash="128739">14 avril 2019</p> <p _msthash="40426" _msttexthash="122657223">L’architecture internationale de l’impôt sur les sociétés continue de faire l’objet d’un examen minutieux. Des questions continuent d’être posées sur la performance des systèmes d’imposition des entreprises et sur la manière dont l’imposition des entreprises multinationales pourrait évoluer.</p> <p _msthash="40427" _msttexthash="299397865">La conférence de cette année mettra l’accent sur l’Afrique et discutera des questions clés pour elle en matière de fiscalité internationale des entreprises, en s’appuyant sur le prochain document du FMI examinant l’architecture actuelle de l’impôt international sur les sociétés et les voies futures possibles pour taxer les entreprises. La Conférence examinera également comment les impôts sur les sociétés actuels fonctionnent pour le secteur minier dans les pays africains et les obstacles à la mobilisation des ressources nationales. Il réunira un large éventail d’experts.</p> <p><em _msthash="40428" _msttexthash="2831244">La participation à la conférence se fait sur invitation seulement. </em></p> <table> <tbody> <tr> <td colspan="2"> <h4 _msthash="40429" _msttexthash="326430">Dimanche 14 avril 2019</h4> </tr> <tr> <td _msthash="40430" _msttexthash="29939">12:30 <p><strong _msthash="40431" _msttexthash="185003">Inscription </strong></p> </tr> <tr> <td _msthash="40432" _msttexthash="30498">13:15 <p><strong _msthash="40433" _msttexthash="423033">Remarques liminaires</strong></p> <p _msthash="40434" _msttexthash="21268923"><strong _istranslated="1">Vitor Gaspar</strong>, Directeur, Département des finances publiques, FMI<br _istranslated="1"/> <strong _istranslated="1">Ceyla Pazarbasioglu</strong>, Vice-Présidente pour la croissance équitable, les finances et les institutions, Groupe de la Banque mondiale</p> </tr> <tr> <font _msthash="40435" _mstmutation="1" _msttexthash="30628">13:25 </font><p><br/> <font _msthash="40436" _mstmutation="1" _msttexthash="725387"><em _istranslated="1" _mstmutation="1">Présidente : </em><strong _istranslated="1" _mstmutation="1">Victoria Perry, FMI</strong></font></p> <p _msthash="40437" _msttexthash="3391947"><em _istranslated="1">Présentation d’ouverture :</em> <strong _istranslated="1">Michael Keen, FMI</strong></p> <p _msthash="40438" _msttexthash="456950"><em _istranslated="1">Intimée : </em><strong _istranslated="1">Mary Baine, ATAF</strong></p> <p><strong _msthash="40439" _msttexthash="14332279">Séance 1: <strong _istranslated="1">La fiscalité des entreprises dans l’économie mondiale, avec un accent sur les questions pour les pays en développement</strong></strong></p> <p _msthash="40440" _msttexthash="90322375">Au cours de cette séance, M. Keen présentera le récent document du FMI sur la fiscalité des sociétés – les enjeux, les défis et les pistes de réforme potentielles – en mettant l’accent sur les pays en développement. <br _istranslated="1"/> <br _istranslated="1"/> Mme Baine décrira ensuite les principales questions de fiscalité internationale en Afrique.</p> <p _msthash="40441" _msttexthash="5997043">Présentations : <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/D1706B0E4B80474D861EB649009DE02D.ashx">Michael Keen</a>, <a _istranslated="1" href="http:">Mary Baine</a>, <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/53CCC59EB6194ABD919401520CC45023.ashx">Susana Ruiz</a>, <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/B468B2A90D3245EAAAF3389031091C19.ashx">Alexandra Readhead</a>, <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/5F4C55B1A514400B850CCD16898EA060.ashx">Ruud De Mooij &amp; Sebastian James</a></p> </tr> <tr> <p _msthash="40442" _msttexthash="31018">13:55</p> <p _msthash="40443" _msttexthash="632528"><em _istranslated="1">Discutants :</em> (à déterminer)</p> <p><strong _msthash="40444" _msttexthash="1602939">Anibal Mbalango, Autorité fiscale du Mozambique</strong></p> <p><strong _msthash="40445" _msttexthash="1170806">Jan Loeprick, Groupe de la Banque mondiale</strong></p> <p><strong _msthash="40446" _msttexthash="577759">Susana Ruiz Rodriguez, OXFAM</strong></p> <p><strong _msthash="40447" _msttexthash="417209">Alexandra Readhead, IGF</strong> </p> <p _msthash="40448" _msttexthash="100690486">Les participants commenteront les principales questions pour les pays en développement identifiées dans le document du Conseil – conventions fiscales, services numériques, déductions d’intérêts/prix de transfert et transferts indirects offshore d’intérêts dans des investissements.</p> <p _msthash="40449" _msttexthash="117377">Ouvrir Q&amp;R</p> </tr> <tr> <font _msthash="40450" _mstmutation="1" _msttexthash="30992">14:45 </font><p><em> </em></p> <p><strong><strong _msthash="40451" _msttexthash="7892144">Pause-café et mise à jour sur le Cadre d’évaluation de la politique fiscale (TPAF)</strong></strong></p> <p _msthash="40452" _msttexthash="3623646">Intervenants : <strong _istranslated="1">Sebastian James, Groupe de la Banque mondiale</strong> et<strong _istranslated="1"> Ruud de Mooij, FMI</strong></p> </tr> <tr> <p _msthash="40453" _msttexthash="30836">15:25</p> <p _msthash="40454" _msttexthash="1069523"><em _istranslated="1">Conférencier : </em><strong _istranslated="1">Dominique Desruelle, FMI</strong></p> <p> </p> <strong _msthash="40455" _msttexthash="2241434">Introduction à la session 2 par le Département Afrique du FMI</strong> </tr> <tr> <p _msthash="40456" _msttexthash="30966">15:35</p> <p _msthash="40457" _msttexthash="2106702"><em _istranslated="1">Président : </em><strong _istranslated="1">Marijn Verhoeven, Groupe de la Banque mondiale</strong></p> <p _msthash="40458" _msttexthash="4037527"><em _istranslated="1">Présentation d’ouverture : </em><strong _istranslated="1">Marc Gerard </strong>et<strong _istranslated="1"> Dan Devlin, FMI </strong></p> <p _msthash="40459" _msttexthash="339357434"><strong _istranslated="1">Session 2 : Questions relatives à l’érosion de la base d’imposition et au transfert de bénéfices pour l’exploitation minière en Afrique subsaharienne</strong><br _istranslated="1"/> <br _istranslated="1"/> Cette séance commencera par une brève introduction aux défis observés dans le cadre de l’architecture actuelle de l’IRS pour les pays africains en matière d’imposition des entreprises multinationales dans le secteur minier, en s’appuyant sur l’expérience du FMI et de la Banque mondiale en matière d’assistance technique aux gouvernements africains. </p> <p _msthash="40460" _msttexthash="4795206">Présentations : <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/9672DA1C08334352A973F65CE52385EC.ashx">Dan Devlin &amp; Marc Gerard</a>, <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/6AF6BCA25A944CE9BFB8D8983B1EAAE8.ashx">Anibal Mbalango</a>, <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/0825592BC7324566BA6ECA92F9B36009.ashx">Thomas Lassourd</a>, <a _istranslated="1" href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/AF32211E013A4E8B90186D66EDDB9FE5.ashx">focus questions</a></p> </tr> <tr> <p _msthash="40461" _msttexthash="31226">15:55</p> <p><em _msthash="40462" _msttexthash="189332">Panélistes:</em></p> <p><strong _msthash="40463" _msttexthash="5779137">Dr. Boubou Cissé, Ministre de l’Economie et des Finances - Mali</strong></p> <p><strong _msthash="40464" _msttexthash="365053">Thomas Lassourd, NRGI </strong></p> <p><strong _msthash="40465" _msttexthash="214214">Tom Butler, ICMM </strong></p> <td _msthash="40466" _msttexthash="177084349">Les intervenants discuteront brièvement des principaux problèmes fiscaux auxquels l’Afrique est confrontée, en mettant l’accent sur les multinationales opérant dans le secteur minier. L’accent est mis sur les domaines où des approches efficaces ont été trouvées et si, par exemple, des approches simplifiées sont la voie à suivre compte tenu des contraintes de capacité auxquelles de nombreux gouvernements sont confrontés, ou si un changement plus radical de la politique fiscale est nécessaire? <br _istranslated="1"/> <br _istranslated="1"/> Ouvrir Q&amp;R </tr> <tr> <td _msthash="40467" _msttexthash="30485">16:40 <p><strong _msthash="40468" _msttexthash="76609">Fermer</strong></p> </tr> </tbody> </table> <h2>Taxing to Develop: International Taxation Challenges for Africa</h2> <h5>&nbsp;</h5> <p>April 14, 2019</p> <p>The international corporate tax architecture continues to face intense scrutiny. Questions continue to be asked about how corporate taxation systems are performing, and the ways in which the taxation of multinational enterprises might evolve.</p> <p>This year&rsquo;s Conference will bring the focus to Africa, and discuss key issues for them in international corporate taxation, building on the upcoming IMF paper examining the current international corporate tax architecture and possible future paths for taxing business. The Conference will also examine how current corporate taxes are working for the mining sector in African countries and the impediments to domestic resource mobilization. It will bring together a broad range of experts.</p> <p><em>Participation in the conference is by invitation only.&nbsp;</em></p> <table> <tbody> <tr> <td colspan="2"> <h4>Sunday, April 14, 2019</h4> </td> </tr> <tr> <td>12:30</td> <td> <p><strong>Registration&nbsp;</strong></p> </td> </tr> <tr> <td>13:15</td> <td> <p><strong>Opening remarks</strong></p> <p><strong>Vitor Gaspar</strong>, Director, Fiscal Affairs Department, IMF<br /> <strong>Ceyla Pazarbasioglu</strong>, Vice President for Equitable Growth, Finance and Institutions, WBG</p> </td> </tr> <tr> <td>13:25 <p><br /> <em>Chair:&nbsp;</em><strong>Victoria Perry, IMF</strong></p> <p><em>Opening Presentation:</em>&nbsp;<strong>Michael Keen, IMF</strong></p> <p><em>Respondent:&nbsp;</em><strong>Mary Baine, ATAF</strong></p> </td> <td> <p><strong>Session 1:&nbsp;<strong>Corporate Taxation in the Global Economy, with a Focus on the Issues for Developing Countries</strong></strong></p> <p>In this session, Mr. Keen will outline the IMF&rsquo;s recent paper on corporate taxation &ndash; the issues, challenges and potential reform paths &ndash; with a focus on developing countries.<br /> <br /> Ms. Baine will then outline the key international taxation issues in Africa.</p> <p>Presentations:&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/D1706B0E4B80474D861EB649009DE02D.ashx">Michael Keen</a>,&nbsp;<a href="http:">Mary Baine</a>,&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/53CCC59EB6194ABD919401520CC45023.ashx">Susana Ruiz</a>,&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/B468B2A90D3245EAAAF3389031091C19.ashx">Alexandra Readhead</a>,&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/5F4C55B1A514400B850CCD16898EA060.ashx">Ruud De Mooij &amp; Sebastian James</a></p> </td> </tr> <tr> <td> <p>13:55</p> <p><em>Discussants:</em>&nbsp;(TBD)</p> <p><strong>Anibal Mbalango, Mozambique Revenue Authority</strong></p> <p><strong>Jan Loeprick, WBG</strong></p> <p><strong>Susana Ruiz Rodriguez, OXFAM</strong></p> <p><strong>Alexandra Readhead, IGF</strong>&nbsp;</p> </td> <td> <p>Discussants will comment on the main issues for developing countries identified in the Board Paper &ndash; tax treaties, digital services, interest deductions/transfer pricing and offshore indirect transfers of interests in investments.</p> <p>Open Q&amp;A</p> </td> </tr> <tr> <td>14:45 <p><em>&nbsp;</em></p> </td> <td> <p><strong><strong>Coffee Break and Tax Policy Assessment Framework (TPAF) Update Briefing</strong></strong></p> <p>Speakers:&nbsp;<strong>Sebastian James, WBG</strong>&nbsp;and<strong>&nbsp;Ruud de Mooij, IMF</strong></p> </td> </tr> <tr> <td> <p>15:25</p> <p><em>Speaker:&nbsp;</em><strong>Dominique Desruelle, IMF</strong></p> <p>&nbsp;</p> </td> <td><strong>Introduction to Session 2 by IMF Africa Department</strong></td> </tr> <tr> <td> <p>15:35</p> <p><em>Chair:&nbsp;</em><strong>Marijn Verhoeven, WBG</strong></p> <p><em>Opening Presentation:&nbsp;</em><strong>Marc Gerard&nbsp;</strong>and<strong>&nbsp;Dan Devlin, IMF&nbsp;</strong></p> </td> <td> <p><strong>Session 2: BEPS Issues for Mining in SSA</strong><br /> <br /> This session will begin with a brief introduction on challenges observed under the existing CIT architecture for African countries in taxing multinational enterprises in mining, drawing on the experience of the IMF and World Bank in providing technical assistance to African governments.&nbsp;</p> <p>Presentations:&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/9672DA1C08334352A973F65CE52385EC.ashx">Dan Devlin &amp; Marc Gerard</a>,&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/6AF6BCA25A944CE9BFB8D8983B1EAAE8.ashx">Anibal Mbalango</a>,&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/0825592BC7324566BA6ECA92F9B36009.ashx">Thomas Lassourd</a>,&nbsp;<a href="https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/~/media/AF32211E013A4E8B90186D66EDDB9FE5.ashx">focus questions</a></p> </td> </tr> <tr> <td> <p>15:55</p> <p><em>Panelists:</em></p> <p><strong>Dr. Boubou Ciss&eacute;, Minister of Economy and Finance- Mali</strong></p> <p><strong>Thomas Lassourd, NRGI&nbsp;</strong></p> <p><strong>Tom Butler, ICMM&nbsp;</strong></p> </td> <td>Speakers will briefly discuss the main tax issues being faced in Africa, focusing on multinationals operating in the mining sector. The focus is on where approaches have been found that are working, and whether, for example, simplified approaches are the way forward given the capacity constraints many governments face, or is a more radical tax policy change needed?<br /> <br /> Open Q&amp;A</td> </tr> <tr> <td>16:40</td> <td> <p><strong>Close</strong></p> </td> </tr> </tbody> </table> None BEPS, CBCR, IFM, Africa, OXFAM, Mali, Mozambique, beneficial ownership, digital services tax, tax in the digital economy, pillar 1, Pillar 2, Pillar one, Pillar Two, Transfer pricing, TP, UN, inclusive framework, OECD, inequity, inequality, human rights, developing countries https://www.imf.org/en/News/Seminars/Conferences/2019/03/08/taxing-to-develop-international-taxation-challenges-for-africa

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends low databandwith publication medium language proficiency no do not include that all <p _msthash="40383" _msttexthash="557864580">Pour les membres de la BAD en Asie et dans le Pacifique, des systèmes fiscaux plus solides sont aujourd’hui plus importants que jamais, afin de stimuler les recettes permettant de se remettre des chocs économiques de la COVID-19 et de renforcer la mise en œuvre des objectifs de développement durable. À l’aide de données comparatives jusqu’à l’exercice 2020 et en s’appuyant sur l’Enquête internationale sur l’administration fiscale (ISORA 2021), cette sixième édition de la série analyse les configurations administratives et la performance des organismes fiscaux dans 40 économies de la région, afin d’aider les gouvernements et les fonctionnaires à identifier des options prometteuses pour mettre en place des systèmes fiscaux plus efficaces et inclusifs.</p> <p>For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever&mdash;to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020, and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in the series analyzes the administrative setups and performance of revenue bodies in 40 economies across the region&mdash;to help governments and officials identify promising options for building more efficient, inclusive tax systems.</p> None ADB, Asian Development Bank, Asia, Governance and public sector management, fiscal policy, Public financial management, tax, Taxation, domestic resource mobilization https://www.adb.org/publications/comparative-analysis-tax-administration-asia-pacific-6th-edition

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, taxation in the digital economy, ultimate beneficial ownership low databandwith publication medium language proficiency no do not include that all <p _msthash="40340" _msttexthash="103118834">Le ratio impôts/produit intérieur brut (PIB) est le total des recettes fiscales exprimé en pourcentage du PIB, qui indique la part de la production d’un pays qui est perçue par le gouvernement au moyen des impôts. Il peut être considéré comme une mesure de la mesure dans laquelle le gouvernement contrôle les ressources de l’économie.</p> <p _msthash="40341" _msttexthash="23974912">Les recettes fiscales des pays membres en développement de la BAD n’ont pas augmenté parallèlement à la croissance forte et régulière du PIB au cours des dernières décennies.</p> <p _msthash="40342" _msttexthash="293054749">Même avant la pandémie de corona, de nombreux Membres en développement n’atteignaient pas un rendement fiscal de 15% du PIB en raison d’une assiette fiscale étroite et de la faible capacité de l’administration fiscale en général – désormais largement considérée comme le niveau minimum requis pour le développement durable. Pour que les pays puissent financer leurs objectifs de développement durable et promouvoir la viabilité budgétaire à moyen terme, il est très important de redoubler d’efforts pour renforcer la mobilisation des ressources intérieures et accroître les recettes fiscales.</p> <p _msthash="40343" _msttexthash="83114746">La BAD a lancé le centre fiscal Asie-Pacifique en 2021, qui remplira de multiples fonctions, notamment une plateforme fiscale ouverte, inclusive et panrégionale. Le Hub aide chaque membre en développement à définir des objectifs de gestion des risques de catastrophe et de TIC différenciés et spécifiques à chaque pays, adaptés à leur situation spécifique et à leur niveau de développement.</p> <p>Tax to gross domestic product (GDP) ratio is total tax revenue as a percentage of GDP, which indicates the share of a country&#39;s output that is collected by the government through taxes. It can be regarded as one measure of the degree to which the government controls the economy&#39;s resources.</p> <p>ADB developing member tax yields have not increased concomitantly with the strong and steady growth in GDP over the last decades.</p> <p>Even prior to the corona disease pandemic, many developing members did not achieve a tax yield of 15% of GDP due to a narrow tax base and low capacity of tax administration in general &ndash; now widely regarded as the minimum level required for sustainable development. For countries to finance their sustainable development goals, and to promote medium-term fiscal sustainability, greater effort in strengthening domestic resource mobilization and increasing tax revenues is significantly important.</p> <p>ADB launched the Asia Pacific Tax Hub in 2021, which will serve multiple functions including open, inclusive, and pan-regional tax platform. The Hub assists each developing member to define country-specific and differentiated DRM and ITC goals appropriate for their specific circumstances and level of development.</p> None ADB, Asian Development Bank, Asia, Governance and public sector management, ITC, International Tax Cooperation, Taxation Public Management, Governance, fiscal policy, Public financial management, tax, Taxation, domestic resource mobilization https://data.adb.org/dataset/transition-tax-gdp-ratios?adbHash=HY5qBaOqbtcWna6JJK6X-5iiG4nmxsswbaIkBsAOvG0

tax administration beps / pillar 1 / pillar 2, business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency no do not include that all <p _msthash="40300" _msttexthash="8707905817">L’amélioration du recouvrement des impôts est généralement au centre des préoccupations lorsque les gouvernements recherchent des initiatives de mobilisation des recettes. Dans le sillage de l’augmentation des dépenses et de la réduction de la perception des impôts en raison des répercussions de la pandémie de maladie à coronavirus (COVID-19), de nombreuses administrations font face à des pressions accrues sur les recettes et étudient activement les possibilités aux niveaux politique et administratif pour les aider à bâtir leur assiette fiscale. Même avant la pandémie mondiale, dans près de la moitié des économies de la région de l’Asie et du Pacifique2, la performance des recettes était proche ou inférieure au niveau généralement accepté comme le minimum requis pour soutenir le développement (ratio impôts/produit intérieur brut d’au moins 15 %).3 Ceux qui mènent le débat sur la mobilisation des recettes post-pandémiques ont encouragé les juridictions à chercher des moyens de générer des recettes indispensables qui peuvent également aider à améliorer la force de la système fiscal sous-jacent. Ce résumé de gouvernance examine comment l’amélioration de l’administration et de la surveillance des grandes entreprises contribuables peut favoriser un meilleur recouvrement des recettes, tout en renforçant les capacités d’administration durable des recettes. Il passe en revue les diverses structures, systèmes et approches organisationnels utilisés par les organismes de revenu du monde entier pour surveiller et améliorer l’observation des grandes entreprises contribuables, ainsi que les résultats de recherches contemporaines, afin de fournir des observations sur les possibilités d’accroître l’efficacité de l’administration des grands contribuables. L’analyse des réponses fournies par les organismes fiscaux participant à l’Enquête internationale sur l’administration fiscale (ISORA) fournit un contexte supplémentaire. Dès les années 1980, les partenaires au développement conseillaient aux organismes fiscaux de renforcer l’administration fiscale et la mobilisation des recettes en accordant une plus grande attention à l’administration des grandes entreprises contribuables. En termes simples, la raison d’être de ce conseil était qu’une attention particulière portée au service et à la surveillance des contribuables responsables des niveaux les plus élevés d’activité économique permettrait d’assurer une meilleure observation et de percevoir davantage de recettes. Au fil des ans, la plupart des organismes de revenu ont soit mis sur pied des unités organisationnelles distinctes, soit établi des programmes spécialisés dans l’administration de leurs plus grandes entreprises. Les économies avancées ont tendance à privilégier l’approche par programme, tandis que les pays à revenu faible ou intermédiaire ont tendance à privilégier une approche plus formelle de la structure organisationnelle.4 Les unités organisationnelles ou les programmes utilisent divers noms; Par souci de simplicité, le terme bureau des grands contribuables (LTO) est utilisé pour désigner à la fois les programmes et les mécanismes structurels de gestion des gros contribuables.</p> <p>Improving tax collection is typically in focus when governments are seeking revenue mobilization initiatives. In the wake of increased spending and reduced tax collection as a result of the coronavirus disease (COVID-19) pandemic impacts, many jurisdictions are facing increased revenue pressures and are actively investigating opportunities at both the policy and the administrative levels to help build their revenue base. Even before the global pandemic, in almost half of the economies in Asia and the Pacific region,2 revenue performance was around or below the level that is generally accepted as the minimum required to sustain development (tax to gross domestic product of at least 15%).3 Those leading the debate on post-pandemic revenue mobilization have encouraged jurisdictions to seek out ways of raising much-needed revenues that can also help to improve the strength of underlying tax system. This governance brief examines how improving the administration and oversight of large business taxpayers can support stronger revenue collections, while also strengthening sustainable revenue administration capabilities. It reviews the various organizational structures, systems, and approaches revenue bodies around the world use to monitor and improve the compliance of large business taxpayers, together with contemporary research findings, to&nbsp;provide observations on opportunities to increase the effectiveness of large taxpayer administration. Analysis of the responses provided by revenue bodies participating in the International Survey on Revenue Administration (ISORA) provides additional context. As far back as the 1980s, development partners were advising revenue bodies to strengthen tax administration and revenue mobilization by paying closer attention to the administration of large business taxpayers. The rationale for this advice, put simply, was that a specialized focus on the service and supervision of those taxpayers responsible for the highest levels of economic activity would deliver better compliance and higher revenue collections. Over the years, most revenue bodies have either set up separate organizational units or established dedicated programs specializing in the administration of their largest enterprises. Advanced economies tend to favor the program approach, whereas low- and middle-income countries tend to favor a more formal organizational structure approach.4 The organizational units or programs use a variety of names; for simplicity in this brief, the term large taxpayer office (LTO) is used to refer to both programs and structural arrangements for managing large taxpayers.</p> None Asian development bank, ADB, Asia,Tax Administration Diagnostic Assessment Tool, Large Taxpayer Office Setups, compliance, compliance risk management, TADAT, MNE, MNC, MNEs, MNCs, Large Taxpayers, https://www.adb.org/publications/mobilizing-revenue-large-taxpayer-administration

international taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, tax policy & future trends low databandwith publication medium language proficiency no do not include that all <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span _msthash="40257" _msttexthash="145876432" style="color:#000000">La Banque asiatique de développement (BAsD) a lancé le Centre fiscal Asie-Pacifique sur la mobilisation des ressources nationales et la coopération fiscale internationale en 2021. L’objectif déclaré dans le cadre de la « coopération fiscale internationale » est de promouvoir les initiatives fiscales de l’Organisation de coopération et de développement économiques (OCDE), un club composé principalement de pays à revenu élevé.</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000"> </span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span _msthash="40258" _msttexthash="121157413" style="color:#000000">Cette conception explicite et cette raison d’être du pôle fiscal Asie-Pacifique sont extrêmement préoccupantes compte tenu de la longue histoire de critiques formulées par les pays en développement, y compris en Asie, à l’égard de la partialité et de l’injustice des normes fiscales de l’OCDE.</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000"> </span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span _msthash="40259" _msttexthash="80665260" style="color:#000000">Plusieurs pays asiatiques ne font pas partie de ces forums de l’OCDE. Par exemple, la BAD note que 26 des 46 membres en développement de la BAD ne font pas partie du Cadre inclusif BEPS de l’OCDE. (BEPS signifie « érosion de la base d’imposition et transfert de bénéfices ».)</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000"> </span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span _msthash="40260" _msttexthash="78502008" style="color:#000000">Les organisations de la société civile asiatique ont critiqué ce centre fiscal de la BAD pour avoir été créé sans large consultation publique dans la région et ont exprimé leurs inquiétudes quant au fait qu’il renforcerait les déséquilibres de pouvoir flagrants dans la prise de décision concernant les règles fiscales mondiales.</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000"> </span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span _msthash="40261" _msttexthash="176245212" style="color:#000000">Plutôt que de s’attaquer aux contraintes mondiales à la mobilisation des ressources nationales, le pôle fiscal de la BAD ne fera que renforcer la dynamique de pouvoir problématique actuelle dans l’architecture fiscale internationale dominée par les intérêts des pays de l’OCDE. Cela soulève également des questions importantes sur la façon dont la coopération régionale est définie en Asie et dans l’intérêt de qui.</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">The Asian Development Bank (ADB) launched the Asia Pacific Tax Hub on domestic resource mobilization and international tax cooperation in 2021. The stated objective under &ldquo;international tax cooperation&rdquo; is to promote tax initiatives of the Organization for Economic Cooperation and Development (OECD), a club of mostly high-income countries.</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">&nbsp;</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">This explicit design and rationale of the Asia Pacific Tax Hub is extremely concerning considering the long history of criticism by developing countries, including in Asia, of OECD tax standards being biased and unfair.</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">&nbsp;</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">Several Asian countries are not part of these OECD forums. For instance, the ADB notes that 26 of the 46 ADB developing members are not part of the OECD BEPS Inclusive Framework. (BEPS stands for &ldquo;base erosion and profit shifting.&rdquo;)</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">&nbsp;</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">Asian civil-society organizations have criticized this ADB tax hub for being created without broad public consultation in the region and expressed concerns that it will reinforce the gross power imbalances in decision-making around global tax rules.</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">&nbsp;</span></span></span></span></p> <p style="text-align:start"><span style="font-size:medium"><span style="background-color:#ffffff"><span style="font-family:Calibri,sans-serif"><span style="color:#000000">Rather than address the global constraints to domestic resource mobilization, the ADB tax hub will only reinforce the current problematic power dynamics in the international tax architecture dominated by OECD countries&rsquo; interests. It also raises important questions on how regional cooperation gets defined in Asia, and in whose interest.</span></span></span></span></p> None OECD, Asia Pacific Tax Hub, Asia Pacific Tax Hub part of OECD, Asian Development Bank, ADB, ADB support OECD, https://www.apmdd.org/programs/development-finance/tj/adb-s-asia-pacific-tax-hub-a-trojan-horse

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance low databandwith publication medium language proficiency no do not include that all <p _msthash="40213" _msttexthash="18818800">L’administration fiscale du futur sera numérisée et utilisera de nouvelles technologies qui révolutionneront les processus fiscaux, améliorant la rapidité et la précision. </p> <p _msthash="40214" _msttexthash="24202789">La pandémie et la crise économique qui a suivi ont créé une occasion unique et urgente pour les gouvernements de numériser l’administration fiscale.</p> <p _msthash="40215" _msttexthash="99069100">Qu’il s’agisse de mobiliser des paiements de relance et d’autres incitations fiscales pour les populations vulnérables, de renforcer le recouvrement des impôts, de stabiliser les finances et d’investir dans le développement durable, les administrations fiscales doivent accélérer la numérisation et explorer davantage des solutions technologiques innovantes.</p> <p _msthash="40216" _msttexthash="50519768">Au cours des deux dernières décennies, les autorités fiscales ont exploité la technologie numérique pour améliorer leur efficacité dans la collecte des impôts et accroître la transparence, ainsi que pour fournir un meilleur service grâce à des processus rationalisés et à des interfaces conviviales.</p> <p _msthash="40217" _msttexthash="312780286">La transformation numérique peut également fournir un mécanisme permettant d’améliorer considérablement la conformité et de réduire les charges. La numérisation est déjà présente dans certains pays de la région Asie-Pacifique, mais d’autres peuvent également en bénéficier. La transformation numérique améliore la vitesse, la précision, la capacité d’intégrer des données provenant de nombreuses sources à la fois et dans n’importe quel format, tout en enrichissant considérablement les capacités de service aux contribuables et l’accès. </p> <p>The tax administration of the future will be digitized and use new technologies which revolutionize tax processes, enhancing speed and accuracy.&nbsp;</p> <p>The pandemic and the ensuing economic crisis have created a unique and time-sensitive opportunity for governments to digitize tax administration.</p> <p>From mobilizing stimulus payments and other fiscal incentives for vulnerable populations, to strengthening tax collection to stabilizing finances and investing in sustainable development, tax administrations must accelerate digitalization and further explore innovative technology solutions.</p> <p>Over the past two decades, tax authorities have harnessed digital technology to improve their efficiency in collecting taxes and increasing transparency, as well as providing better service through streamlined processes and user-friendly interfaces.</p> <p>Digital transformation can also provide a mechanism to dramatically improve compliance and reduce burdens. Digitalization is already present in some countries in the Asia-Pacific region, but others can benefit from it as well. Digital transformation enhances speed, accuracy, the ability to integrate data from numerous sources at once and in any format, and at the same time, vastly enriches taxpayer service capabilities and access.&nbsp;</p> None Asia, Digitizing Asia’s Tax administrations, potential of technology, IT, tax administration, tax revenue services, IT and tax compliance, tax compliance, use of tax data for compliance, facilitate compliance, monitor compliance, https://blogs.adb.org/blog/digitizing-asia-s-tax-agencies

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance low databandwith publication medium language proficiency no do not include that all <p _msthash="40173" _msttexthash="3822287690">Au cours de la dernière décennie, la technologie numérique dans le contexte de l’administration<br _istranslated="1"/> fiscale a évolué rapidement. Les gouvernements dispersés<br _istranslated="1"/> dans toute la région Asie-Pacifique ont réalisé des gains significatifs en matière d’efficacité<br _istranslated="1"/> et de commodité de la déclaration de revenus en déplaçant les systèmes<br _istranslated="1"/> papier lourds vers la sphère numérique. Cependant, lors du lancement d’une nouvelle plate-forme gouvernementale<br _istranslated="1"/>, il est crucial de comprendre et de définir d’abord les objectifs de l’administration fiscale<br _istranslated="1"/> si la mise en œuvre doit être réussie. Souvent, il est facile pour<br _istranslated="1"/> les individus et les organisations de se laisser prendre dans tout le jargon,<br _istranslated="1"/> les fonctions et les applications sophistiquées de la technologie de pointe et de perdre de vue<br _istranslated="1"/> l’objectif initial d’entreprendre une tâche de cette ampleur. En<br _istranslated="1"/> conséquence, la principale raison pour laquelle la CESAP a produit The Digitalization of<br _istranslated="1"/> Tax Administrations in Asia Pacific est d’aider les administrations fiscales à<br _istranslated="1"/> faire la distinction entre ce qui est nécessaire et ce qui est seulement souhaitable. <br _istranslated="1"/> Les services fiscaux n’ont pas besoin de posséder et d’intégrer les dernières<br _istranslated="1"/> technologies – telles que la blockchain, l’IA ou l’informatique en nuage – dans<br _istranslated="1"/> leurs routines quotidiennes pour exploiter efficacement le potentiel de la numérisation afin d’améliorer<br _istranslated="1"/> l’administration fiscale. Ce sont des outils exceptionnels avec lesquels travailler dans<br _istranslated="1"/> les bonnes circonstances. Mais les administrations doivent comprendre l’éventail des solutions disponibles et identifier les possibilités les plus pratiques et les<br _istranslated="1"/> plus rentables<br _istranslated="1"/>. Dans certains cas, des outils moins sophistiqués qui sont<br _istranslated="1"/> tout aussi fonctionnels et conviviaux peuvent fonctionner parfaitement et économiser<br _istranslated="1"/> des millions de dollars. Par conséquent, le premier objectif de ce manuel est d’aider les administrateurs fiscaux<br _istranslated="1"/> à identifier les outils à mettre en œuvre ou les mises à niveau à adopter, parmi la multitude de possibilités offertes par les progrès technologiques<br _istranslated="1"/>,<br _istranslated="1"/> et à naviguer dans le processus de transformation.</p> <p>Over the past decade, digital technology within the context of<br /> tax administration has evolved rapidly. Governments scattered<br /> throughout Asia Pacific have made significant gains in the efficiency<br /> and convenience of tax filing by shifting hefty paper-based systems<br /> towards the digital sphere. However, when launching a new government<br /> platform, it is crucial to first understand and define the aims of the tax<br /> administration if implementation is to be successful. Often, it is easy for<br /> individuals and organizations to get caught up in all the fancy jargon,<br /> functions, and applications of cutting-edge technology and lose sight<br /> of the original purpose of undertaking a task of this magnitude. As a<br /> result, the primary reason ESCAP has produced The Digitalization of<br /> Tax Administrations in Asia Pacific is to assist tax administrations to<br /> distinguish between what is necessary and what is only desirable.<br /> Revenue departments do not have to possess and integrate the latest<br /> technologies &mdash; such as blockchain, AI, or cloud computing &mdash; into<br /> their daily routines to effectively harness the potential of digitalization to<br /> improve tax administration. These are exceptional tools to work with in<br /> the right circumstances. But administrations need to understand the<br /> range of solutions available and identify the most practical and costeffective<br /> possibilities. In some cases, less sophisticated tools that are<br /> equally as functional and user-friendly can work perfectly and save<br /> millions of dollars. Therefore, the first aim of this manual is to help tax<br /> administrators identify which tools to implement, or upgrades to adopt,<br /> among the multitude of possibilities made available by technological<br /> advancements, and to navigate the process of transformation.</p> None Asia, toolkit, application, IT, manual, use IT for tax administrators, Digital economy, tax in digital economy, use of IT, IT and tax revenue services, IT and tax administrations, taxing source of revenue, digital services, source tax on digital sales, https://www.unescap.org/kp/2023/digitalization-tax-administrations-asia-and-pacific-manual-practitioners

digital taxation domestic revenue mobilisation & external debt, foreign direct investment, taxation in the digital economy low databandwith course medium language proficiency no do not include that all <p _msthash="40118" _msttexthash="84591247">Cette conférence décrit le paysage numérique asiatique, donne un aperçu du rôle de l’économie numérique dans la promotion d’une croissance inclusive et durable et identifie les politiques nécessaires pour faire progresser l’économie numérique en Asie. Il est divisé en 2 unités:</p> <p><strong _msthash="40119" _msttexthash="1771887">Unité 1 : Le commerce électronique en Asie (14 minutes)</strong></p> <ul> <li _msthash="40120" _msttexthash="1581957">Développement du commerce électronique en Asie</li> <li _msthash="40121" _msttexthash="2347358">Promouvoir le commerce électronique dans les zones rurales</li> <li _msthash="40122" _msttexthash="1324128">Commerce électronique et entrepreneuriat</li> </ul> <p><strong _msthash="40123" _msttexthash="1811927">Unité 2 : Fintech et inclusion financière (16 minutes)</strong></p> <ul> <li _msthash="40124" _msttexthash="689533">Développement Fintech en Asie</li> <li _msthash="40125" _msttexthash="5116631">Fintech et inclusion financière pour les ménages et les petites et moyennes entreprises (PME)</li> <li _msthash="40126" _msttexthash="496353">Réglementation Fintech</li> </ul> <h2 _msthash="40127" _msttexthash="2406118">Objectifs d’apprentissage</h2> <p _msthash="40128" _msttexthash="147603482">Mieux comprendre le paysage numérique de l’Asie, en particulier le commerce électronique et le développement des technologies financières; évaluer l’impact de l’économie numérique sur la réduction de la pauvreté et la croissance inclusive et durable; et identifier les politiques qui peuvent promouvoir la croissance de l’économie numérique tout en maintenant la stabilité financière.</p> <h2 _msthash="40129" _msttexthash="754052">Comment suivre ce cours en ligne</h2> <ul> <li _msthash="40130" _msttexthash="840723">Regarder 3 courtes leçons vidéo</li> <li _msthash="40131" _msttexthash="4649385">Examiner le matériel d’apprentissage en libre accès</li> <li _msthash="40132" _msttexthash="4173559">Soumettre un formulaire d’évaluation</li> <li _msthash="40133" _msttexthash="1712867">Certificat délivré à la fin des exigences du cours</li> </ul> <p>This lecture depicts the Asian digital landscape, overviews the role of the digital economy in promoting inclusive and sustainable growth, and identifies policies needed to advance the digital economy in Asia. It is divided into 2 units:</p> <p><strong>Unit 1: E-Commerce in Asia (14 minutes)</strong></p> <ul> <li>E-commerce development in Asia</li> <li>Promoting e-commerce in rural areas</li> <li>E-commerce and entrepreneurship</li> </ul> <p><strong>Unit 2: Fintech and Financial Inclusion (16 minutes)</strong></p> <ul> <li>Fintech development in Asia</li> <li>Fintech and financial inclusion for households and small and medium-sized enterprises (SMEs)</li> <li>Fintech regulation</li> </ul> <h2>Learning Objectives</h2> <p>Build understanding of Asia&rsquo;s digital landscape, particularly e-commerce and fintech development; assess the impact of the digital economy on poverty reduction and inclusive and sustainable growth; and identify policies that can promote digital economy growth while maintaining financial stability.</p> <h2>How to Complete this e-Course</h2> <ul> <li>Watch 3 short video lessons</li> <li>Review open access learning materials</li> <li>Submit an Evaluation Form</li> <li>Certificate issued upon completion of course requirements</li> </ul> None Asian development bank, ADB, Asia, digital economy, growing the digital economy, e-commerce, fintech, https://elearning-adbi.org/courses/advancing-digital-economy-sustainable-growth-asia/

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax administration / management / it, tax compliance, tax justice / human rights medium databandwith webinar/lecture medium language proficiency no do not include that all <p> </p> <ul> <li><a _msthash="40074" _msttexthash="23918167" href="https://twitter.com/intent/tweet?url=http%3A%2F%2Fwww.adb.org%2Fnews/videos/asian-impact-webinar-47-mobilizing-taxes-development-asia&amp;text=As+tax+revenue+is+highly+correlated+with+development+spending%2C+%23Asia+must+mobilize+taxes+to+fund+its+vast+development+needs.&amp;via=ADB_HQ" target="_blank" title="Tweet this"><em _istranslated="1"> </em> Les recettes fiscales étant fortement corrélées aux dépenses de développement, l’Asie doit mobiliser des impôts pour financer ses vastes besoins de développement.</a></li> <li><a _msthash="40075" _msttexthash="30682613" href="https://twitter.com/intent/tweet?url=http%3A%2F%2Fwww.adb.org%2Fnews/videos/asian-impact-webinar-47-mobilizing-taxes-development-asia&amp;text=While+tax+priorities+vary+across+%23Asian+economies%2C+all+must+optimize+tax+expenditures+so+that+the+lost+revenue+does+not+exceed+their+benefits.&amp;via=ADB_HQ" target="_blank" title="Tweet this"><em _istranslated="1"> </em> Bien que les priorités fiscales varient d’une économie asiatique à l’autre, toutes doivent optimiser les dépenses fiscales afin que les revenus perdus ne dépassent pas leurs avantages.</a></li> <li><a _msthash="40076" _msttexthash="73951644" href="https://twitter.com/intent/tweet?url=http%3A%2F%2Fwww.adb.org%2Fnews/videos/asian-impact-webinar-47-mobilizing-taxes-development-asia&amp;text=Although+value-added+tax+rates+are+generally+lower+in+developing+%23Asia+than+in+other+regions%2C+this+is+revenue+mainstay+and+must+still+be+better+utilized.&amp;via=ADB_HQ" target="_blank" title="Tweet this"><em _istranslated="1"> </em> Bien que les taux de taxe sur la valeur ajoutée soient généralement plus bas dans les pays en développement d’Asie que dans d’autres régions, il s’agit d’un pilier des recettes qui doit encore être mieux utilisé.</a></li> </ul> <p _msthash="40077" _msttexthash="48492808">L’Asie en développement a d’énormes besoins en matière de dépenses publiques pour construire un avenir plus inclusif et durable pour la région. Comment les autorités peuvent-elles mobiliser équitablement des recettes fiscales suffisantes tout en se remettant de la pandémie de COVID-19 ?</p> <p _msthash="40078" _msttexthash="68825861">Les panélistes partageront leurs réflexions sur les défis, les conséquences distributives, la manière de soutenir une mobilisation fiscale efficace et les questions émergentes de genre et de fiscalité, de finances des gouvernements locaux et de revenus tirés des ressources naturelles auxquels sont confrontées les économies en développement en Asie.</p> <p> </p> <p>&nbsp;</p> <ul> <li><a href="https://twitter.com/intent/tweet?url=http%3A%2F%2Fwww.adb.org%2Fnews/videos/asian-impact-webinar-47-mobilizing-taxes-development-asia&amp;text=As+tax+revenue+is+highly+correlated+with+development+spending%2C+%23Asia+must+mobilize+taxes+to+fund+its+vast+development+needs.&amp;via=ADB_HQ" target="_blank" title="Tweet this"><em>&nbsp;</em>&nbsp;As tax revenue is highly correlated with development spending, Asia must mobilize taxes to fund its vast development needs.</a></li> <li><a href="https://twitter.com/intent/tweet?url=http%3A%2F%2Fwww.adb.org%2Fnews/videos/asian-impact-webinar-47-mobilizing-taxes-development-asia&amp;text=While+tax+priorities+vary+across+%23Asian+economies%2C+all+must+optimize+tax+expenditures+so+that+the+lost+revenue+does+not+exceed+their+benefits.&amp;via=ADB_HQ" target="_blank" title="Tweet this"><em>&nbsp;</em>&nbsp;While tax priorities vary across Asian economies, all must optimize tax expenditures so that the lost revenue does not exceed their benefits.</a></li> <li><a href="https://twitter.com/intent/tweet?url=http%3A%2F%2Fwww.adb.org%2Fnews/videos/asian-impact-webinar-47-mobilizing-taxes-development-asia&amp;text=Although+value-added+tax+rates+are+generally+lower+in+developing+%23Asia+than+in+other+regions%2C+this+is+revenue+mainstay+and+must+still+be+better+utilized.&amp;via=ADB_HQ" target="_blank" title="Tweet this"><em>&nbsp;</em>&nbsp;Although value-added tax rates are generally lower in developing Asia than in other regions, this is revenue mainstay and must still be better utilized.</a></li> </ul> <p>Developing Asia has vast public spending needs to build a more inclusive, sustainable future for the region. How can authorities mobilize sufficient tax revenues fairly while still recovering from the COVID-19 pandemic?</p> <p>The panelists will share their thoughts on the challenges, distributional consequences, how to support effective tax mobilization, and the emerging issues of gender and taxation, local government finance, and resource revenues facing developing economies in Asia.</p> <p>&nbsp;</p> all Asian Development Bank, ADB, domestic tax revenue mobilization, domestic tax revenue mobilisation, emerging issues, gender and tax, local government finance, resource revenues https://www.adb.org/news/videos/asian-impact-webinar-47-mobilizing-taxes-development-asia

domestic taxation customs & excises, domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency no do not include that all <p _msthash="40029" _msttexthash="287696409">Le président de la BAD, Masatsugu Asakawa, a discuté avec les pays membres en développement et les représentants des partenaires de développement de la manière dont leurs efforts de collaboration peuvent aider à relever les défis auxquels la région est confrontée en matière de mobilisation des ressources nationales (MRC) et de coopération fiscale internationale (CCI). Le Président Asakawa a également présenté la vision et le plan d’action de la BAsD, y compris la création d’un centre régional de gestion des risques de catastrophe et de l’ITC.</p> <p _msthash="40030" _msttexthash="80704884">Les pays sont confrontés à une pression croissante pour augmenter les recettes fiscales, en particulier avec l’introduction de mesures d’allégement de la politique fiscale pendant la pandémie de COVID-19, afin d’atteindre les objectifs de développement durable.</p> <p _msthash="40031" _msttexthash="20632027">Le webinaire s’est tenu virtuellement dans le cadre de la <a _istranslated="1" href="https://www.adb.org/annual-meeting/2020/main">53e réunion annuelle du Conseil des gouverneurs de la BAD (2e étape).</a> Consultez la liste complète des <a _istranslated="1" href="https://www.adb.org/annual-meeting/2020/events">webinaires et des réunions</a>.</p> <p> </p> <p>ADB President Masatsugu Asakawa discussed with developing member countries and development partner representatives how their collaborative efforts can help address challenges facing the region in domestic resource mobilization (DRM) and international tax cooperation (ITC). President Asakawa also presented ADB&rsquo;s Vision and Action Plan, including the establishment of a DRM and ITC regional hub.</p> <p>Countries are facing increasing pressure to raise tax revenues, especially with the introduction of tax policy relief measures during the COVID-19 pandemic, to achieve the Sustainable Development Goals.</p> <p>The webinar was held virtually as part of the&nbsp;<a href="https://www.adb.org/annual-meeting/2020/main">53rd Annual Meeting of the ADB Board of Governors (2nd Stage)</a>. View the full list of&nbsp;<a href="https://www.adb.org/annual-meeting/2020/events">webinars and meetings</a>.</p> <p>&nbsp;</p> all ADB, International cooperation, asian development bank, OECD, IMF, G20, domestic resource mobilization, domestic resource mobilisation, DRM, international tax cooperation, ITC, while aspiring to achieve the Sustainable Development Goals (SDGs) https://www.adb.org/annual-meeting/2020/events/strengthening-drm-itc

domestic taxation domestic revenue mobilisation & external debt, gender & tax, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <p _msthash="39987" _msttexthash="37562694">Ce webinaire co-organisé avec IDinsight visait à discuter de la façon dont les gouvernements d’Afrique subsaharienne peuvent mobiliser des ressources pour le développement social grâce à des systèmes fiscaux équitables.</p> <p> </p> <p>This webinar co-hosted with IDinsight aimed to discuss how governments in the Sub-Saharan Africa can mobilize resources for social development through equitable tax systems.</p> <p>&nbsp;</p> None ICTD, Africa, informal sector, tax revenue breakdown, fiscal policy, public finance, gender and tax, inequality, social development,, https://www.youtube.com/watch?v=CPU7mKdEHe4

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax & the informal economy medium databandwith webinar/lecture medium language proficiency no do not include that all <p> </p> <p _msthash="39948" _msttexthash="2904400369">Jukka Pirttilä et un panel d’experts ont rejoint la série de webinaires Think WIDER le 13 décembre 2022 pour offrir des informations sur les systèmes d’imposition et de prestations dans les pays du Sud et leur capacité à soutenir les citoyens à la suite de la pandémie de COVID-19. Alors que la nécessité de renforcer la résistance aux crises a déjà été constatée après la crise financière de 2008, de nombreux pays, en particulier dans les pays en développement, ont dû mettre en place de nouveaux systèmes de soutien très rapidement après le début de la pandémie de coronavirus. Dans quelle mesure les systèmes d’assurance sociale des pays en développement étaient-ils bien préparés à la crise? Dans quelle mesure certaines des nouvelles politiques liées à la COVID-19 et les programmes de protection sociale existants ont-ils protégé les ménages contre l’augmentation de la pauvreté et des inégalités associée à la crise ? Comment les dispositifs fiscaux et avantages dans ces pays pourraient-ils être développés afin d’offrir un soutien plus complet aux ménages en cas de chocs? Et où peut-on trouver une marge de manœuvre budgétaire appropriée pour financer ces programmes, en particulier lorsque les finances publiques ont été durement touchées par la pandémie ? Telles sont quelques-unes des questions abordées lors de cet événement d’une heure, présidé par le professeur Ravi Kanbur, qui est l’un des éditeurs d’un volume à paraître sur les systèmes et les crises fiscales. L’introduction au sujet a été donnée par le professeur Jukka Pirttilä. Parmi les intervenants et les panélistes figuraient Gioia De Melo, économiste fiscal à l’OCDE, et Murray Leibbrandt, professeur à l’Université du Cap. L’événement se termine par une séance de questions-réponses où le public est invité à poser des questions.</p> <p> </p> <p>&nbsp;</p> <p>Jukka Pirttil&auml; and a panel of experts joined the Think WIDER Webinar Series on 13 December 2022 to offer insights on tax-benefit systems in the Global South, and their ability to support the citizens in the aftermath of the COVID-19 pandemic. While the need to build up crisis resistance was already noted after the financial crisis of 2008, many countries, especially in the developing world, had to set up new support systems very swiftly after the onset of the coronavirus pandemic. How well prepared were the social insurance systems in developing countries to the crisis? To what extent did some of the new COVID-19 related policies, and the existing social protection programmes, cushion households against the poverty and inequality increases associated with the crisis? How could the tax-benefit arrangements in these countries be further developed towards offering a more comprehensive support for households when shocks occur? And where can one find suitable fiscal space to finance these programmes, especially when public finances have taken a severe hit during the pandemic? These were some of the questions addressed in this one-hour event, which was chaired by Professor Ravi Kanbur, who is the one of the editors of an upcoming book volume on tax-benefits systems and crises. The introduction to the topic was given by Professor Jukka Pirttil&auml;. Discussants and panelists included OECD tax economist Gioia De Melo, and University of Cape Town Professor Murray Leibbrandt. The event concludes with a Q&amp;A session where the audience is invited to ask questions.</p> <p>&nbsp;</p> None United Nations University, tax benefit systems, inequality, social policy, poverty, gender and tax, informal economy, https://www.youtube.com/watch?v=Iph8VgcEDnc

international taxation beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1> </h1> <p> </p> <h1>&nbsp;</h1> <p>&nbsp;</p> None BEPS, pillar 1, Pillar 2, Pillar one, Pillar Two, Transfer pricing, TP, UN, inclusive framework, OECD, inequity, inequality, revenue estimates, revenue under pillars, https://www.youtube.com/watch?v=0ZTbee7aX8w

domestic taxation domestic revenue mobilisation & external debt, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39869" _msttexthash="238730531">Cette session discutera de la manière de financer les systèmes de santé avec les recettes fiscales, et en particulier les taxes sur l’alcool, le tabac et les boissons sucrées. Il examinera les options de conception de la politique fiscale, la mise en œuvre et l’application de ces taxes, ainsi que les principaux aspects de l’économie politique. La conception et le potentiel de recettes des taxes sanitaires seront également discutés à la lumière des défis auxquels les pays en développement sont confrontés pour développer davantage leur système de protection sociale.</h1> <p> </p> <h1>This session will discuss how to finance health systems with tax revenues, and in particular taxes on alcohol, tobacco and sugar-sweetened beverages. It will discuss tax policy design options, the implementation and enforcement of such taxes, and key political economy aspects. The design and revenue raising potential of health taxes will be discussed also in light of the challenges that developing countries are facing to further develop their social protection system.</h1> <p>&nbsp;</p> None OECD, tax, health, tax policy, fisal policy, health policy, tax and human rights, human rights, https://www.youtube.com/watch?v=i2qlHKU4kd4

international taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39828" _msttexthash="393120611">Évaluation de l’impact économique de la solution à deux piliers: nouvelles estimations des incidences sur les revenus de la mise en œuvre des premier et deuxième piliers Les estimations des incidences sur les revenus de la mise en œuvre des premier et deuxième piliers publiées en octobre 2020 constituaient un élément important des négociations qui ont abouti à la déclaration d’octobre 2021. Depuis lors, l’OCDE a continué d’affiner son évaluation, et les nouvelles estimations de l’impact économique de la solution à deux piliers sont désormais fondées sur des données actualisées et intègrent la plupart des caractéristiques de conception récemment convenues.</h1> <h1 _msthash="39829" _msttexthash="134021810">Cette séance donnera un aperçu des travaux en cours dans le cadre des deux piliers, en mettant l’accent sur l’évaluation de l’impact économique mise à jour. Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbU1RSGdZb3FIX2dNS3Rqc3Rtck1YaldOUHlUUXxBQ3Jtc0tubUJIWGo3d29hY3VhMmdqUVNiQUxsWnpPR3RZVlZfRFRJeHA0cWE2YTNUeWpnRmdEU2dDV1NOazYtVkE2eUtCN1k3VkJZckltdmZLa2d1bjRVSFp6dVFqVE9OaVluVjV3SEYxWDJJMzlDdTZ0Rm80MA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=7ouipXHg4Cw" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Economic impact assessment of the Two-Pillar Solution: New estimates of the revenue impacts of implementing Pillar One and Pillar Two The estimates of the revenue impacts of implementing Pillar One and Pillar Two issued in October 2020 were a significant component of the negotiations that led to the October 2021 Statement. Since then, the OECD has continued to refine its assessment, and the new estimates on the economic impact of the two-pillar solution are now based on updated data and incorporate most of the recently agreed design features.</h1> <h1>This session will provide an overview of the work currently underway under both Pillars with a focus on the updated Economic Impact Assessment. French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbU1RSGdZb3FIX2dNS3Rqc3Rtck1YaldOUHlUUXxBQ3Jtc0tubUJIWGo3d29hY3VhMmdqUVNiQUxsWnpPR3RZVlZfRFRJeHA0cWE2YTNUeWpnRmdEU2dDV1NOazYtVkE2eUtCN1k3VkJZckltdmZLa2d1bjRVSFp6dVFqVE9OaVluVjV3SEYxWDJJMzlDdTZ0Rm80MA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=7ouipXHg4Cw" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, BEPS, pillar 1, Pillar 2, Pillar one, Pillar Two, Transfer pricing, TP, tax and development, revenue impacts, revenue impact, Economic Impact Assessment, https://www.youtube.com/watch?v=7ouipXHg4Cw

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, tax administration / management / it, tax audit, tax compliance, tax incentives, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1><br/><font _msthash="39788" _mstmutation="1" _msttexthash="138285693"> Incitatifs fiscaux et impôt minimum mondial L’impôt minimum mondial aura une incidence sur l’utilisation de certains incitatifs fiscaux dans le monde. Cette session examinera l’interaction des nouvelles règles et incitations fiscales en s’appuyant sur le récent rapport de l’OCDE (Tax Incentives and the Global Minimum Corporate Tax).</font></h1> <h1 _msthash="39789" _msttexthash="212598503">La session mettra l’accent sur le réexamen par les pays des incitations fiscales à la lumière de l’impôt minimum mondial et sur la manière dont l’OCDE et d’autres partenaires peuvent aider les pays en développement dans leurs évaluations et leurs efforts de mise en œuvre. Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUN4N1R4RnFhaGpIQ0FHbXh1bmd2cGtCajNHQXxBQ3Jtc0trbHNMakM4a3NBaG1tdFJTMlVZdi1fbU5HSk5JaFlSUFRZOUplSjNid0hhN000eGNJbzVNRDhIYjl0dGE2aWNsX250bkJLYWhyNm95NjBpWFFid3E3aEViMFVOSWhUYnlMdTZBMEc0R2VvSGJTN0IwYw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=xi8npFJfOHU" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Afficher moins</h1> <p> </p> <h1><br /> Tax Incentives and the Global Minimum Tax The Global Minimum Tax will affect the use of certain tax incentives around the world. This session will discuss the interaction of the new rules and tax incentives building on the recent OECD report (Tax Incentives and the Global Minimum Corporate Tax).</h1> <h1>The session will highlight countries&rsquo; reconsideration of tax incentives in light of the Global Minimum Tax and how the OECD and other partners can assist developing countries in their assessments and implementation efforts. French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUN4N1R4RnFhaGpIQ0FHbXh1bmd2cGtCajNHQXxBQ3Jtc0trbHNMakM4a3NBaG1tdFJTMlVZdi1fbU5HSk5JaFlSUFRZOUplSjNid0hhN000eGNJbzVNRDhIYjl0dGE2aWNsX250bkJLYWhyNm95NjBpWFFid3E3aEViMFVOSWhUYnlMdTZBMEc0R2VvSGJTN0IwYw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=xi8npFJfOHU" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Show less</h1> <p>&nbsp;</p> None OECD, Global Minimum Tax, tax incentives, OECD opposition against tax incentives, https://www.youtube.com/watch?v=xi8npFJfOHU

tax administration accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1><br/><font _msthash="39747" _mstmutation="1" _msttexthash="496149186"> Inspecteurs des impôts sans frontières (IISF) : Faire la différence pour les pays en développement grâce à une assistance pratique L’initiative IISF existe depuis 2015 et a aidé les pays en développement à générer plus de 1,7 milliard USD de recettes supplémentaires. La demande d’aide à l’apprentissage par la pratique n’a cessé de croître au cours de cette période, allant au-delà de l’audit aux enquêtes pénales et, plus récemment, à l’utilisation efficace des informations échangées automatiquement, à la numérisation de l’administration fiscale, de la fiscalité et de l’environnement et à la mise en œuvre pratique des premier et deuxième piliers.</font></h1> <h1 _msthash="39748" _msttexthash="6508086">Cette session présentera les expériences des administrations fiscales et présentera les plans pour 2023.</h1> <h1 _msthash="39749" _msttexthash="37004500">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbjB0dkJhU2xsQUZTbzBodlZDNUYtVWpQZ0xUQXxBQ3Jtc0ttOURvaXdNSHctM3Z3UXZySDE0bnVDM19wUTFJVzdwbm9Bei1jZlVQWVRfNk9ja1hHNEs3a2dvTWNRVVRMSV9BejJqbEs5M09iRjgxMlZtODBueVlyaC1INE1CT0ZTaDR2REJlNmJwdDJBQnIzLTRvQQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=t5yMQ1xf08Q" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Afficher moins</h1> <p> </p> <h1><br /> Tax Inspectors Without Borders (TIWB): Making a difference for developing countries through practical hands-on assistance The TIWB initiative has been operating since 2015 and has helped developing countries raise over USD 1.7 billion in additional revenues. Demand for &lsquo;learning by doing&rsquo; assistance has continued to grow over this time, extending beyond audit to criminal investigations, and more recently for effective use of automatically exchanged information, digitalisation of tax administration, tax and environment and practical implementation of Pillar One and Pillar Two.</h1> <h1>This session will showcase experiences from tax administrations and present the plans for 2023.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbjB0dkJhU2xsQUZTbzBodlZDNUYtVWpQZ0xUQXxBQ3Jtc0ttOURvaXdNSHctM3Z3UXZySDE0bnVDM19wUTFJVzdwbm9Bei1jZlVQWVRfNk9ja1hHNEs3a2dvTWNRVVRMSV9BejJqbEs5M09iRjgxMlZtODBueVlyaC1INE1CT0ZTaDR2REJlNmJwdDJBQnIzLTRvQQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=t5yMQ1xf08Q" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Show less</h1> <p>&nbsp;</p> None TIWB, Tax Inspectors without borders, OECD, audit, criminal investigations,exchang of information, digitalisationof tax administration, tax and environment, implementation of Pillar One, Pillar Two, Pillar 1, Pillar 2, https://www.youtube.com/watch?v=t5yMQ1xf08Q

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax audit, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency no do not include that all <h1><br/><font _msthash="39707" _mstmutation="1" _msttexthash="208844701"> Numérisation de l’administration fiscale : outils du métier Le Forum sur l’administration fiscale (FTA) offre plusieurs outils qui peuvent être utiles aux administrations fiscales des pays en développement qui entreprennent la numérisation, notamment le modèle de maturité de la transformation numérique et l’inventaire des initiatives en matière de technologie fiscale. Certains de ces outils ont récemment été publiés, tandis que d’autres ont une portée et une utilité croissantes.</font></h1> <h1 _msthash="39708" _msttexthash="90902162">Cette session explorera comment ces outils peuvent être utilisés pour inspirer, motiver et guider les administrations fiscales. Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqazBZZXBpcjdNRkJHUVJxTmJBUXhuQjgxaVBxUXxBQ3Jtc0tuUncwZUR0VEpZQVlwb3I0OG9LbF9nRFlPM0gwOTdoQWFZZW0xSlhjZWN2eWVEcTUwYzVYVEc3QklqM0htRUpOLUZiUXJKcjl5VmdlNWhCQUNyUW5TZ2FSM1dpNklON1o0elphQlQ5SVVxSDJXVjRwSQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=E_z_U_UF7I4" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1><br /> Tax administration digitalisation: Tools of the trade The Forum on Tax Administration (FTA) offers several tools that may be useful for developing country tax administrations undertaking digitalisation, including the Digital Transformation Maturity Model and the Inventory of Tax Technology Initiatives. Some of these tools have recently been published while others are expanding in reach and usefulness.</h1> <h1>This session will explore how these tools can be used to inspire, motivate and guide tax administrations. French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqazBZZXBpcjdNRkJHUVJxTmJBUXhuQjgxaVBxUXxBQ3Jtc0tuUncwZUR0VEpZQVlwb3I0OG9LbF9nRFlPM0gwOTdoQWFZZW0xSlhjZWN2eWVEcTUwYzVYVEc3QklqM0htRUpOLUZiUXJKcjl5VmdlNWhCQUNyUW5TZ2FSM1dpNklON1o0elphQlQ5SVVxSDJXVjRwSQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=E_z_U_UF7I4" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, Forum on Tax Administration, FTA, tax tools, digitalisation, digitisation of tax administration, tax in the digital economy, Digital Transformation Maturity Model, Tax Technology Initiatives, https://www.youtube.com/watch?v=E_z_U_UF7I4

domestic taxation customs & excises, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, extractive sector & environment, indirect tax (vat gst & others), tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39665" _msttexthash="162851169">Lutte contre la criminalité fiscale : une approche holistique du renforcement des capacités Les dix Principes mondiaux de lutte contre la criminalité fiscale ont été intégrés dans un instrument juridique de l’OCDE en juin 2022, marquant le début d’une nouvelle ère pour l’OCDE, en lui donnant un mandat renouvelé pour continuer à soutenir les juridictions en développement dans la lutte contre les flux financiers illicites.</h1> <h1 _msthash="39666" _msttexthash="84408740">Cette session présentera l’impact de l’Académie internationale de l’OCDE pour les enquêtes sur la criminalité fiscale et financière ainsi que de son programme bilatéral Inspecteurs des impôts sans frontières pour les enquêtes criminelles, y compris les réflexions des pays participants et des pays hôtes sur les défis et les progrès réalisés à ce jour.</h1> <h1 _msthash="39667" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa01BMEFEREZELS1yZmVyQ0JSR3BHMDV6a2toQXxBQ3Jtc0ttdkJHejI2WWw4bEU2M3FfN0FJSFd6bGFhakdHcTVhbFFhX3dMU09VamNvc0lPaHVLTk5xeUdmSzlpVHB3ZXYtWElSS0Rfc1I0MW5Nakxsd0RTUnJscHZGbjkzZGNkajhqM2w4QVJ2ZVRNM1ZpYmxBYw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=GX5gpwWiwhw" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Fighting tax crime: A holistic approach to capacity building The Ten Global Principles for Fighting Tax Crime were integrated into an OECD legal instrument in June 2022, marking a new era for the OECD, providing a renewed mandate to continue supporting developing jurisdictions in the fight against illicit financial flows.</h1> <h1>This session will showcase the impact of the OECD&rsquo;s International Academy for Tax and Financial Crime Investigation as well as its bilateral Tax Inspectors Without Borders for Criminal Investigation programme, including both participating and host country reflections on challenges and progress to date.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa01BMEFEREZELS1yZmVyQ0JSR3BHMDV6a2toQXxBQ3Jtc0ttdkJHejI2WWw4bEU2M3FfN0FJSFd6bGFhakdHcTVhbFFhX3dMU09VamNvc0lPaHVLTk5xeUdmSzlpVHB3ZXYtWElSS0Rfc1I0MW5Nakxsd0RTUnJscHZGbjkzZGNkajhqM2w4QVJ2ZVRNM1ZpYmxBYw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=GX5gpwWiwhw" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, International Academy for Tax and Financial Crime Investigation, tax fraud, enforcement of tax crimes and other financial crimes, Anti-money laundering, AML, illicit financial flows, IFF, Illicit Flows of Funds, indirect taxes, indirect taxes and fraud, tax crime policy, tax crime policy solutions, exchange of information, financial crime, resource mobilisation, trust, tax complianc,e confidence, fairness, Tax Inspectors Without Borders, TIWB, Criminal Investigation programme, https://www.youtube.com/watch?v=GX5gpwWiwhw

international taxation domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1><br/><font _msthash="39623" _mstmutation="1" _msttexthash="8199126"> Transparence fiscale: mobiliser les recettes nationales grâce à la coopération administrative transfrontalière</font></h1> <h1 _msthash="39624" _msttexthash="247597844">Depuis 2009, plus de 30 milliards d’euros de recettes supplémentaires ont été identifiées par des pays du monde entier grâce à l’utilisation efficace des normes de transparence fiscale. Grâce à son renforcement des capacités, le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales appuie l’utilisation efficace de la coopération administrative entre les pays pour lutter contre la fraude fiscale et d’autres flux financiers illicites aux niveaux mondial, régional et national.</h1> <h1 _msthash="39625" _msttexthash="59099573">Cette séance examinera l’importance du renforcement des capacités dans les pays en développement pour tirer efficacement parti de toutes les formes d’échange transfrontalier d’informations et de coopération.</h1> <h1 _msthash="39626" _msttexthash="37004500">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbmE1NEU2TXNDanFRX19tbWU3eVZPQXBxTGh4Z3xBQ3Jtc0ttMlJBaWlLNVNTYUNIZGNwRzhpZzAtTnBnbWtuVnlCOVpiTFZMY2hrNW5TWkctRjVhUXpqbFFjd2w4WERXOEtjbURidlBtNW9qVFR4cDhaenpGN3EtQXJ4eFBCSUM2RndaU1A0NjJ1NTFXY3A2YnJpbw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=m0uibqBXETU" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Afficher moins</h1> <p> </p> <h1><br /> Tax transparency: Mobilising domestic revenues through cross-border administrative co-operation</h1> <h1>Since 2009, over EUR 30 billion of additional revenues have been identified by countries around the world through the effective use of the tax transparency standards. Through its capacity-building, the Global Forum on Transparency and Exchange of Information for Tax Purposes support the effective use of administrative cooperation between countries to fight tax evasion and other illicit financial flows at the global, regional and country level.</h1> <h1>This session will discuss the importance of building capacities in developing countries to effectively reap the benefit of all forms of cross-border exchange of information and cooperation.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbmE1NEU2TXNDanFRX19tbWU3eVZPQXBxTGh4Z3xBQ3Jtc0ttMlJBaWlLNVNTYUNIZGNwRzhpZzAtTnBnbWtuVnlCOVpiTFZMY2hrNW5TWkctRjVhUXpqbFFjd2w4WERXOEtjbURidlBtNW9qVFR4cDhaenpGN3EtQXJ4eFBCSUM2RndaU1A0NjJ1NTFXY3A2YnJpbw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=m0uibqBXETU" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Show less</h1> <p>&nbsp;</p> None OECD, Global Forum on Transparency, Exchange of Information, administrative cooperation between countries, tax evasion, illicit financial flows, cross-border exchange of information, cooperation, https://www.youtube.com/watch?v=m0uibqBXETU

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39580" _msttexthash="7607483">Morale fiscale : l’importance d’avoir la confiance</h1> <h1 _msthash="39581" _msttexthash="380345732">La confiance est un élément essentiel du moral fiscal, car il fait de l’établissement de la confiance avec les contribuables une priorité pour améliorer l’observation volontaire. Cette séance présentera le rapport récemment publié Morale fiscale II : Renforcer la confiance entre les administrations fiscales et les grandes entreprises. Le rapport combine la façon dont les entreprises multinationales (EMN) perçoivent les systèmes fiscaux gouvernementaux avec la façon dont les administrations fiscales perçoivent le comportement des entreprises multinationales. Le rapport identifie une gamme d’outils et d’approches pour renforcer la confiance et améliorer la morale fiscale.</h1> <h1 _msthash="39582" _msttexthash="37248978">Les présentations des entreprises et des administrations fiscales mettront en évidence les priorités et l’éventail des mesures que les différentes parties prenantes peuvent prendre en ce qui concerne la morale fiscale.</h1> <h1 _msthash="39583" _msttexthash="37004500">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa1hiX2lkTEFlZll0YS1DTUFGdmp0SzkzWDBmd3xBQ3Jtc0trOHF0RTN5TzFwZ3RUcnN1Q3c0VHpDNEJFQVBGMzFLY0NIeGd2UnhXZ2tQZ3o0Q1YxS2hhanpidDdGRVowWmNJWTFkNkZPWXZMNDFVSnVKb1d0dzd5dW9fUlNMZllpM2ZQZXk0MGRGSTdwVzlYUXk1UQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=M-rH-GilewI" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Afficher moins</h1> <p> </p> <h1>Tax morale: The importance of being trusted</h1> <h1>Trust is a vital component of tax morale, making building trust with taxpayers a priority for improving voluntary compliance. This session will present the recently published report Tax Morale II: Building Trust Between Tax Administrations and Large Businesses. The report combines how Multinational Enterprises (MNEs) perceive government tax systems with how tax administrations view MNE behavior. The report identifies a range of tools and approaches to build trust and improve tax morale.</h1> <h1>Presentations from business and tax administrations will highlight the priorities, and range of actions, that different stakeholders can take in respect to tax morale.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa1hiX2lkTEFlZll0YS1DTUFGdmp0SzkzWDBmd3xBQ3Jtc0trOHF0RTN5TzFwZ3RUcnN1Q3c0VHpDNEJFQVBGMzFLY0NIeGd2UnhXZ2tQZ3o0Q1YxS2hhanpidDdGRVowWmNJWTFkNkZPWXZMNDFVSnVKb1d0dzd5dW9fUlNMZllpM2ZQZXk0MGRGSTdwVzlYUXk1UQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=M-rH-GilewI" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Show less</h1> <p>&nbsp;</p> None OECD, tax morale, trust, taxpayers and trust, voluntary compliance, https://www.youtube.com/watch?v=M-rH-GilewI

domestic taxation customs & excises, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39537" _msttexthash="7872878">Imposition de l’aide publique au développement : les donateurs respectent-ils leurs engagements ?</h1> <h1 _msthash="39538" _msttexthash="115493417">Le Programme d’action d’Addis-Abeba (AAAA) engageait les donateurs à revoir leurs politiques en matière d’exonérations fiscales sur l’aide au développement. Cette séance examinera les progrès réalisés par rapport à cet engagement, en utilisant les données du Centre de transparence fiscale de l’aide publique au développement.</h1> <h1 _msthash="39539" _msttexthash="37558612">Cette séance examinera également de nouvelles recherches sur les défis que pose la taxation de l’APD dans les pays bénéficiaires, et proposera des domaines dans lesquels une plus grande transparence pourrait être nécessaire.</h1> <h1 _msthash="39540" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUF2TWpfMW9OaEI3NG9vRlRETTBxb1p5bWc5Z3xBQ3Jtc0ttZlhNaUhiSUVIY2s1ZzV1dzBDN0YzOThqOUZiTVdnUnlSTTVIbEFQeF80Qmc3VnFsTHh4eFBYUzVFRktLN0FBWURPVWFwZTVBeko1c2tra2JnRlhKY2hPLVp2RmY3ZUt4THB0Yzd2a0NNd1lXWTZ6Yw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=UuO-uUM5B68" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Taxation of Official Development Assistance: Are donors meeting their commitments?</h1> <h1>The Addis Ababa Action Agenda (AAAA) committed donors to reviewing their policies on tax exemptions on development assistance. This session will review progress against this commitment, using data from the Official Development Assistance taxation transparency hub.</h1> <h1>This session will also look at new research on the challenges ODA taxation presents in recipient countries, and propose where further transparency may be needed.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUF2TWpfMW9OaEI3NG9vRlRETTBxb1p5bWc5Z3xBQ3Jtc0ttZlhNaUhiSUVIY2s1ZzV1dzBDN0YzOThqOUZiTVdnUnlSTTVIbEFQeF80Qmc3VnFsTHh4eFBYUzVFRktLN0FBWURPVWFwZTVBeko1c2tra2JnRlhKY2hPLVp2RmY3ZUt4THB0Yzd2a0NNd1lXWTZ6Yw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=UuO-uUM5B68" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None Addis Ababa Action Agenda, AAAA, ODA and tax exemptions, overseas development aid, transparency re taxation of ODA, indirect taxes, exemptions from VAT, exemptions from excises, fairness, equity, inequality, level playing field, https://www.youtube.com/watch?v=UuO-uUM5B68

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, exchange of information, extractive sector & environment, foreign direct investment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39494" _msttexthash="2564354">Fiscalité des ressources naturelles : défis et opportunités</h1> <h1 _msthash="39495" _msttexthash="113464234">La taxation des ressources naturelles continue d’être un défi pour de nombreux pays en développement. L’OCDE, en collaboration avec ses partenaires régionaux, fournit une gamme d’outils de renforcement des capacités et d’orientations sur les meilleures pratiques internationales pour taxer correctement les ressources naturelles.</h1> <h1 _msthash="39496" _msttexthash="78325208">L’OCDE a mis en place une approche à trois volets pour fournir une assistance technique comprenant des orientations, une formation régionale et des programmes bilatéraux complets de plongée approfondie. Cette séance explorera également l’impact potentiel du premier pilier sur la taxation des ressources naturelles.</h1> <h1 _msthash="39497" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa0pHUXNtdXctMl9fei1Ealc2SnVOUXlVYnhad3xBQ3Jtc0tuRlFBOW1tOW9weUpCaVduZ1RRNlN3UzFReXB0Q05tVHRaZXpkNEo3MnA4RDRTZEdTUUZuTDFtTkJ1M0pDQ0pPY0N2NjV5UEM3QjdIaXU2Z1ZNQmJxM2JRRE5MZVJqQ3k5N0RpWmd3ZFkwbDUtSEdFQQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=3LPtg-hS8p8" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Natural resource taxation: Challenges and opportunities</h1> <h1>The taxation of natural resources continues to be a challenge for many developing countries. The OECD, together with its regional partners provides a range of capacity building tools and guidance on international best practices to appropriately tax natural resources.</h1> <h1>The OECD has established a threepronged approach to providing technical assistance comprising guidance, regional training, and comprehensive bilateral deep-dive programmes. This session will also explore the potential impact of Pillar One on natural resource taxation.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqa0pHUXNtdXctMl9fei1Ealc2SnVOUXlVYnhad3xBQ3Jtc0tuRlFBOW1tOW9weUpCaVduZ1RRNlN3UzFReXB0Q05tVHRaZXpkNEo3MnA4RDRTZEdTUUZuTDFtTkJ1M0pDQ0pPY0N2NjV5UEM3QjdIaXU2Z1ZNQmJxM2JRRE5MZVJqQ3k5N0RpWmd3ZFkwbDUtSEdFQQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=3LPtg-hS8p8" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, extractive sector, mining sector, resources, domestic revenue moblisation, developing countries, pillar 1, pillar one, pillar one and extractive sector, https://www.youtube.com/watch?v=3LPtg-hS8p8

environmental / carbon taxation domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, indirect tax (vat gst & others), tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39451" _msttexthash="7106606">Tarification du carbone et réforme des subventions aux combustibles fossiles pour le développement durable</h1> <h1 _msthash="39452" _msttexthash="450815014">Le prix que les ménages et les entreprises paient pour les émissions de carbone dépend des taxes d’accise sur les carburants, des taxes sur le carbone, des systèmes d’échange de droits d’émission et des subventions aux combustibles fossiles. Cette séance évaluera l’effet combiné de ces instruments politiques, en mettant l’accent sur les résultats pour un certain nombre de pays en développement et en comparant 71 économies à différents stades et niveaux de développement économique. Il discutera du rôle que la tarification du carbone et la réforme des subventions aux combustibles fossiles peuvent jouer dans la mobilisation des ressources nationales et soulignera plus largement les synergies entre les options d’atténuation et les ODD.</h1> <h1 _msthash="39453" _msttexthash="175964581">La session comprendra également une brève présentation du Cadre inclusif sur les approches d’atténuation du carbone (IFCMA) - un espace d’échange informel entre pairs et d’apprentissage mutuel, permettant aux décideurs politiques de façonner les politiques d’atténuation du changement climatique pour mieux répondre aux objectifs et aux circonstances d’atténuation de leurs pays.</h1> <h1 _msthash="39454" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbHZjMEdNaWZ4T1hzeWU5Q3I4Ri14c0MwSXRaQXxBQ3Jtc0tsamJYT0ZzS05mN2tybFViSlJpQ1hCb1VLZ1ZFQ3VuM3d3UWlUMU1jdS03RDcxOWdDejJDaDhVaThJdW40eDNlU05iQlowVWkyVlBWeEdOaFdHRDduODNkOXRSd1A1SUI2dV8yd2oxcHEwamR2Zm05QQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=ZwnQdsghpoQ" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Carbon pricing and fossil fuel subsidy reform for sustainable development</h1> <h1>The price that households and businesses pay for carbon emissions depends on fuel excise taxes, carbon taxes, emissions trading systems and fossil fuel subsidies. This session will assess the combined effect of these policy instruments, focusing on results for a number of developing countries and comparing across 71 economies at different stages and levels of economic development. It will discuss the role carbon pricing and fossil fuel subsidy reform can play in domestic resource mobilisation and highlight more broadly the synergies between mitigation options and the SDGs.</h1> <h1>The session will also include a brief presentation of the Inclusive Framework on Carbon Mitigation Approaches (IFCMA) - a space for informal peer exchange and mutual learning, allowing policymakers to shape climate change mitigation policies to best suit their countries&rsquo; mitigation objectives and circumstances.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbHZjMEdNaWZ4T1hzeWU5Q3I4Ri14c0MwSXRaQXxBQ3Jtc0tsamJYT0ZzS05mN2tybFViSlJpQ1hCb1VLZ1ZFQ3VuM3d3UWlUMU1jdS03RDcxOWdDejJDaDhVaThJdW40eDNlU05iQlowVWkyVlBWeEdOaFdHRDduODNkOXRSd1A1SUI2dV8yd2oxcHEwamR2Zm05QQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=ZwnQdsghpoQ" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, fossil fuels, subsidies, subsidies on fossil fuels, developing countries, environmental tax, carbon tax, carbon pricing, https://www.youtube.com/watch?v=ZwnQdsghpoQ

tax administration direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39408" _msttexthash="8831446">Comment des statistiques des recettes harmonisées peuvent éclairer les stratégies de gestion des risques de catastrophe</h1> <h1 _msthash="39409" _msttexthash="329977895">Cette séance donnera un aperçu de l’initiative Statistiques des recettes publiques mondiales, qui fournit des statistiques fiables et comparables sur les recettes fiscales de 120 pays à travers le monde. La session discutera des principales tendances et priorités en matière de mobilisation des recettes fiscales et non fiscales en Afrique, en Asie et dans le Pacifique, et en Amérique latine et dans les Caraïbes, et entendra les pays en développement et les organisations partenaires sur l’importance de statistiques fiscales harmonisées lors de la conception et de l’analyse des politiques fiscales et des stratégies de mobilisation des ressources nationales.</h1> <h1 _msthash="39410" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbVpMRnAwOXZXTDcxWWtHeTN5SXFPU2owZS1uQXxBQ3Jtc0trd3dTcUR3dE55WDlEQkU4RkJ0MzBpUm9FNlRZenQ3VUhGMWZEbVp0Sm5jakVuSlVRT0lsYjgwby0yZXcyZGkwN0lGN0kxTi1YcGxwbngzM3JlalNfeVFNdmE2WFhpQVpfQlUtbG1EWTBsSl9JMXFiaw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=VkDuNE1rzyo" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>How harmonised Revenue Statistics can inform DRM strategies</h1> <h1>This session will give an overview of the Global Revenue Statistics initiative, which provides reliable and comparable statistics on tax revenues for 120 countries around the world. The session will discuss key trends and priorities in the mobilisation of tax and non-tax revenues in Africa, Asia and the Pacific, and Latin America and the Caribbean, and will hear from developing countries and partner organisations on the importance of harmonised revenue statistics when designing and analysing tax policies and domestic resource mobilisation strategies.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbVpMRnAwOXZXTDcxWWtHeTN5SXFPU2owZS1uQXxBQ3Jtc0trd3dTcUR3dE55WDlEQkU4RkJ0MzBpUm9FNlRZenQ3VUhGMWZEbVp0Sm5jakVuSlVRT0lsYjgwby0yZXcyZGkwN0lGN0kxTi1YcGxwbngzM3JlalNfeVFNdmE2WFhpQVpfQlUtbG1EWTBsSl9JMXFiaw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=VkDuNE1rzyo" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, domestic revenue mobilisastion, DRM, Global Revenue Statistics, tax revenue, comparing countries, comparing tax revenue per country, tax revenue versus non-tax revenue, https://www.youtube.com/watch?v=VkDuNE1rzyo

domestic taxation indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency yes include youtube/social media clips all <h1 _msthash="39366" _msttexthash="4425538">La TVA sur le commerce électronique dans les pays en développement: une opportunité</h1> <h1 _msthash="39367" _msttexthash="285313314">Les consommateurs du monde entier achètent de plus en plus en ligne et au-delà des frontières, ce qui crée une pression considérable sur la taxe sur la valeur ajoutée (TVA). Cette session discutera des boîtes à outils numériques régionales sur la TVA (en particulier la nouvelle édition pour l’Afrique) qui fournissent des orientations détaillées pour la mise en œuvre d’une stratégie globale visant à garantir que la TVA est effectivement perçue sur les ventes en ligne, et comment l’assistance technique peut aider les économies en développement à mettre en œuvre cette stratégie.</h1> <h1 _msthash="39368" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbTVobmtwZjBWTk56a0pOUVFmRC1mTU9hMlM3UXxBQ3Jtc0tsOU5mRUJqUWk0eUI5aXZUc2dLc1hoNmJvN19zdjc1aW8zMXRqRmpCdTFWclJ3OFczQU5Nb0UtX3A4c1ZxVTI3NFI3djJOTVE4aHdiNklIYTh2d0hwVzVIaVcxcHFJYzM4OHhIVURzeG5tV3NZQUdfRQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=f0rzuzL6egQ" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>VAT on e-commerce in developing countries: an opportunity</h1> <h1>Consumers across the world are increasingly shopping online and across borders, creating considerable pressure on Value Added Tax (VAT). This session will discuss the Regional VAT Digital Toolkits (in particular the new edition for Africa) that provide detailed guidance for the implementation of a comprehensive strategy to ensure that VAT is effectively collected on e-commerce sales, and how technical assistance can support developing economies in implementing this strategy.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbTVobmtwZjBWTk56a0pOUVFmRC1mTU9hMlM3UXxBQ3Jtc0tsOU5mRUJqUWk0eUI5aXZUc2dLc1hoNmJvN19zdjc1aW8zMXRqRmpCdTFWclJ3OFczQU5Nb0UtX3A4c1ZxVTI3NFI3djJOTVE4aHdiNklIYTh2d0hwVzVIaVcxcHFJYzM4OHhIVURzeG5tV3NZQUdfRQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=f0rzuzL6egQ" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None VAT, e-commerce, VAT, tax compliance, e-platforms, e-shopping, VAT compliance, indirect taxes, cross-border transactions, automate collection, automate VAT, https://www.youtube.com/watch?v=f0rzuzL6egQ

international taxation domestic revenue mobilisation & external debt, tax justice / human rights, tax policy & future trends, taxation in the digital economy, wealth taxes medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39324" _msttexthash="4078789">Table ronde plénière : Défis futurs en matière de fiscalité et de développement</h1> <h1 _msthash="39325" _msttexthash="359241389">Ce panel examinera le paysage fiscal et du développement, afin d’identifier les questions qui pourraient nécessiter plus d’attention de la part de toutes les parties prenantes dans les années à venir. Parmi les sujets abordés figurent l’évolution du programme du G20 sur la fiscalité et le développement, la conception de systèmes fiscaux capables de fournir un financement durable de la santé publique, la manière dont la fiscalité s’inscrit dans le paysage plus large du financement du développement et du financement climatique, et dans quelle mesure l’impôt sur la fortune peut répondre à la fois aux besoins de financement et aux inégalités croissantes.</h1> <h1 _msthash="39326" _msttexthash="37004500">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbmQ0VXExSHJ3aVpzem4yOWh1dVVTQU1qNExQZ3xBQ3Jtc0ttWU8tQy1nZXI3dkJrQTRUN2NyenU3ZkZEc2pwYUtRcEo4TnNxQ1VTVFBabmxKTnY4d0c0enhLM3VRS0c1dVRqd1RuQjVKeGFPX0xTQ2Q4QXd1S2MtMmRIT3RuVlBYZXhGbjU0azRkZ01EQXh4N01WVQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=OQCVhQP8D4Y" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Afficher moins</h1> <p> </p> <h1>Plenary panel discussion: Future challenges in tax and development</h1> <h1>This panel will take a wide angle look at the tax and development landscape, to identify issues that may need more attention from all stakeholders in coming years. Topics to be discussed include &ndash; the evolving G20 agenda on tax and development, designing tax systems that can deliver sustainable public health financing, how tax fits into the broader financing for development and climate financing landscape, and to what extent wealth taxation can address both the need for financing and growing inequalities.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbmQ0VXExSHJ3aVpzem4yOWh1dVVTQU1qNExQZ3xBQ3Jtc0ttWU8tQy1nZXI3dkJrQTRUN2NyenU3ZkZEc2pwYUtRcEo4TnNxQ1VTVFBabmxKTnY4d0c0enhLM3VRS0c1dVRqd1RuQjVKeGFPX0xTQ2Q4QXd1S2MtMmRIT3RuVlBYZXhGbjU0azRkZ01EQXh4N01WVQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=OQCVhQP8D4Y" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a>Show less</h1> <p>&nbsp;</p> None G20, tax and development, public health financing, human rights, financing for development and tax, climate financing , wealth tax, growing inequalities https://www.youtube.com/watch?v=OQCVhQP8D4Y

domestic taxation domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39281" _msttexthash="11916996">Inspecteurs des impôts sans frontières : aider les pays en développement à mobiliser des recettes fiscales et à renforcer leurs capacités en 2022</h1> <h1 _msthash="39282" _msttexthash="339789008">L’initiative conjointe OCDE/PNUD Inspecteurs des impôts sans frontières (IISF) est opérationnelle depuis 2015 et a permis de générer plus de 1,4 milliard USD de recettes supplémentaires. Initialement axés sur le contrôle fiscal international, les programmes IISF fournissent désormais une assistance pratique en matière d’enquêtes fiscales pénales et d’utilisation efficace des informations échangées automatiquement. Cette session présentera les expériences des administrations fiscales du pays hôte et des partenaires, réfléchira aux défis et aux progrès réalisés au cours de l’année écoulée et présentera les plans pour 2022.</h1> <h1 _msthash="39283" _msttexthash="67014675">Intervenants - John CHRISTENSEN, Membre du Conseil d’administration IISF - Valerio BARBANTINI, Directeur général adjoint, Agenzia delle Entrate - Asma SHAFEEU, Commissaire générale adjointe de la fiscalité, Maldives Inland Revenue Authority - Alissar CHAKER, Représentant résident du Programme des Nations Unies pour le développement (PNUD)</h1> <h1 _msthash="39284" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbjZFQmEtZ1B4MmZJb1M1MjhrT3I5YmluVGN1d3xBQ3Jtc0tsaHBickdCQWZVc29VT2VZZVJxazVIbDVNbjdzVVc5WDl4dXFIRURlRkJ4Vm50RS1DTExiSUt2NFJNQUZpazR0eFNfc2RVUHoxczVreDh0cDM2akxVbWxwR21Vck15OWU0YWppYTFhcV9GZXZSTTFUUQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=T2LS0xZIqb4" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Tax Inspectors Without Borders: Helping developing countries mobilise tax revenues and build capacity in 2022</h1> <h1>The joint OECD/UNDP Tax Inspectors Without Borders (TIWB) initiative has been operating since 2015 and has helped raise over USD 1.4 billion in additional revenues. Originally focused on international tax audit, TIWB programmes now also provide practical hands-on assistance in criminal tax investigation and effective use of automatically exchanged information. This session will showcase experiences from Host and Partner tax administrations, reflect on challenges and progress made over the past year, and present the plans for 2022.</h1> <h1>Speakers - John CHRISTENSEN, TIWB Board Member - Valerio BARBANTINI, Deputy Director General, Agenzia delle Entrate - Asma SHAFEEU, Deputy Commissioner General of Taxation, Maldives Inland Revenue Authority - Alissar CHAKER, Resident Representative of the United Nations Development Programme (UNDP)</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbjZFQmEtZ1B4MmZJb1M1MjhrT3I5YmluVGN1d3xBQ3Jtc0tsaHBickdCQWZVc29VT2VZZVJxazVIbDVNbjdzVVc5WDl4dXFIRURlRkJ4Vm50RS1DTExiSUt2NFJNQUZpazR0eFNfc2RVUHoxczVreDh0cDM2akxVbWxwR21Vck15OWU0YWppYTFhcV9GZXZSTTFUUQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=T2LS0xZIqb4" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, Tax inspectors without borders, OECD, TIWB, domestic revenue mobilisation, international tax audit, criminal tax investigation, exchange of information https://www.youtube.com/watch?v=T2LS0xZIqb4

tax administration tax administration / management / it, tax compliance, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39238" _msttexthash="11757005">L’éducation des contribuables : un outil clé pour accroître l’observation volontaire</h1> <h1 _msthash="39239" _msttexthash="100742928">L’éducation des contribuables est un outil précieux pour renforcer le moral fiscal et l’observation volontaire. Cette session présentera la deuxième édition récemment publiée du document de l’OCDE intitulé Building Tax Culture, Compliance and Citizenship. Ce rapport analyse 140 initiatives déployées dans 59 pays du monde entier, dont certaines seront présentées.</h1> <h1 _msthash="39240" _msttexthash="63940396">Le rapport fournit également une typologie des approches en matière d’éducation des contribuables, qui sera également présentée ainsi que des questions clés à aborder dans la conception et la mise en œuvre des initiatives d’éducation des contribuables.</h1> <h1 _msthash="39241" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbVROZkJOVXA3czJvMFltY2JnNG9ISWFBOGJsQXxBQ3Jtc0tuanRFa0R1dWJJamh1U3BGTWJIRXRPbVlCbjJ5Y1ZSWUo4ZDVYbjNOVmp0eUlSZVFnWDBaeVkxYnowZkxFTkdaRXJVUWFqY1BTb3VRV25hTnhxU2Fla3VLT3YwLXhucEtQWXJWdmdEamtaMjNaUHNKNA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=_yNmvCLimII" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Taxpayer education: A key tool to increase voluntary compliance</h1> <h1>Taxpayer education is a valuable tool to build tax morale and voluntary compliance. This session will present the recently published second edition of the OECD&rsquo;s Building Tax Culture, Compliance and Citizenship. This report analyses 140 initiatives deployed in 59 countries from around the world, some of which will be presented.</h1> <h1>The report also provides a typology of approaches to taxpayer education, which will also be presented alongside key questions to address in the design and implementation of taxpayer education initiatives.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbVROZkJOVXA3czJvMFltY2JnNG9ISWFBOGJsQXxBQ3Jtc0tuanRFa0R1dWJJamh1U3BGTWJIRXRPbVlCbjJ5Y1ZSWUo4ZDVYbjNOVmp0eUlSZVFnWDBaeVkxYnowZkxFTkdaRXJVUWFqY1BTb3VRV25hTnhxU2Fla3VLT3YwLXhucEtQWXJWdmdEamtaMjNaUHNKNA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=_yNmvCLimII" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, Taxpayer education, tax morale, voluntary compliance, 140 initiatives, 50 countries, comparing results, approaches to taxpayer education, methods, https://www.youtube.com/watch?v=_yNmvCLimII&t=2s

environmental / carbon taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), environmental taxes, extractive sector & environment, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39195" _msttexthash="15133027">Faire progresser le développement durable grâce à la réforme de la fiscalité de l’énergie et des subventions</h1> <h1 _msthash="39196" _msttexthash="204705579">On reconnaît de plus en plus le rôle clé que la taxation de l’énergie peut jouer dans le respect des engagements en matière de climat et de développement. Cette session examinera les principales conclusions des travaux de l’OCDE sur la taxation de la consommation d’énergie pour le développement durable, visant à sensibiliser au potentiel de la réforme de la fiscalité et des subventions de l’énergie pour contribuer à la réalisation des Objectifs de développement durable.</h1> <h1 _msthash="39197" _msttexthash="685360">Intervenant - Kurt VAN DENDER, OCDE</h1> <h1 _msthash="39198" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbTZiRUtsTUtRaU9tS0RJekxqNXRDemk2VHZaUXxBQ3Jtc0ttckxlTl9HOHpaeDROazVXQUIwX01VUklBelhyTldYRHhDTXFwQjNOUkV6TUFWZWlRZ1FZTHcyQ3ctaUpLRWFfWnhib1VpRzU1YjcwMmV0dTZwbGZzNjg3SkJhZVNPTXBOVm1GV2lVZ1FycHZHVl9Kbw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=I1OKaTv3d-0" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p> </p> <h1>Advancing sustainable development through energy tax and subsidy reform</h1> <h1>There is growing recognition of the key role energy taxation can play in meeting climate and development commitments. This session will discuss key findings from the OECD&rsquo;s Taxing Energy Use for Sustainable Development work, seeking to raise awareness of the potential of energy tax and subsidy reform to contribute to the attainment of the Sustainable Development Goals.</h1> <h1>Speaker - Kurt VAN DENDER, OECD</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbTZiRUtsTUtRaU9tS0RJekxqNXRDemk2VHZaUXxBQ3Jtc0ttckxlTl9HOHpaeDROazVXQUIwX01VUklBelhyTldYRHhDTXFwQjNOUkV6TUFWZWlRZ1FZTHcyQ3ctaUpLRWFfWnhib1VpRzU1YjcwMmV0dTZwbGZzNjg3SkJhZVNPTXBOVm1GV2lVZ1FycHZHVl9Kbw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=I1OKaTv3d-0" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <p>&nbsp;</p> None OECD, carbon trading, subsidies, emissions trading, CO2, transforming energy, carbon market, regulatory framework, potential carbon trading, carbon offsets, OECD Taxing Energy Use for Sustainable Development, sustainable development, https://www.youtube.com/watch?v=I1OKaTv3d-0

tax administration tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency no do not include that all <h1><br/><font _msthash="39153" _mstmutation="1" _msttexthash="5477030"> Partager l’expérience de la numérisation : le moyen le plus rapide de réussir ?</font></h1> <h1 _msthash="39154" _msttexthash="259883013">Le numérique révolutionne les modèles opérationnels des administrations fiscales et le soutien nécessaire à leur mise en œuvre. Cette session s’appuiera sur les principaux enseignements et exemples du rapport récemment publié, Soutenir la numérisation des administrations fiscales des pays en développement, en mettant particulièrement l’accent sur la manière dont le partage d’expériences entre administrations s’inscrit dans le cadre global du renforcement des capacités des administrations fiscales.</h1> <h1 _msthash="39155" _msttexthash="42297255">Cette session présentera également le nouveau Modèle de maturité de la transformation numérique de l’OCDE ainsi que l’Inventaire multipartite des initiatives en matière de technologie fiscale.</h1> <h1 _msthash="39156" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbHo5UGlMbG9ZRlFhTktnZGdQbk5CbEJsTHZWUXxBQ3Jtc0trQmtiYllib1pVNENlRzlmOU1Wb0tlcHdGME1ydjdWY3BvaEJRZExIWVE1VWF6dDBYdmZDWkxJNW1Ea0ZCU3A3aVg2VzI5SmJ0R1B5SjIza3BaQUhRcTBueFpmOC10TEI3eU83ME82ZkdJVEhzNTVnOA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=5nzXe8inlxM" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2> </h2> <h1> </h1> <p> </p> <h1><br /> Sharing experience from digitalisation: The fastest way to success?</h1> <h1>Digital technology is revolutionising the operating models of tax administrations, and the support needed to implement them. This session will draw on key lessons and examples from the recently published report, Supporting the Digitalisation of Developing Country Tax Administrations, with a particular focus on how sharing experience between administrations fits into the big picture of tax administration capacity building.</h1> <h1>This session will also introduce the OECD&#39;s new Digital Transformation Maturity Model as well as the multi-partner Inventory of Tax Technology Initiatives.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbHo5UGlMbG9ZRlFhTktnZGdQbk5CbEJsTHZWUXxBQ3Jtc0trQmtiYllib1pVNENlRzlmOU1Wb0tlcHdGME1ydjdWY3BvaEJRZExIWVE1VWF6dDBYdmZDWkxJNW1Ea0ZCU3A3aVg2VzI5SmJ0R1B5SjIza3BaQUhRcTBueFpmOC10TEI3eU83ME82ZkdJVEhzNTVnOA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=5nzXe8inlxM" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2>&nbsp;</h2> <h1>&nbsp;</h1> <p>&nbsp;</p> None OECD, digitalised tax administration, tax revenue services, tax collection, use of IT, compliance, tax avoidance, challenges using IT, https://www.youtube.com/watch?v=5nzXe8inlxM

domestic taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency no do not include that all <h1><br/><font _msthash="39111" _mstmutation="1" _msttexthash="8391344"> Respect des obligations fiscales et flux financiers illicites en Afrique du Sud : mettre les données fiscales en pratique</font></h1> <h1 _msthash="39112" _msttexthash="408226637">Bien que les défis des flux financiers illicites (FFI) soient bien connus, l’analyse et la compréhension des FFI à un niveau granulaire sont limitées. Cette session examinera les principales conclusions d’un projet conjoint entre l’OCDE et le Trésor national sud-africain, avec le soutien de l’ATAF, pour remédier à ce manque d’analyse granulaire et évaluer la conformité fiscale et les FFI en Afrique du Sud. Ce projet s’appuie sur de nouvelles données sur les contribuables pour évaluer l’ampleur des FFI et analyser les politiques de lutte contre les FFI liés à l’impôt.</h1> <h1 _msthash="39113" _msttexthash="16653013">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement.</h1> <h1 _msthash="39114" _msttexthash="3549078">Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUpFUkoxUUxkTDJTMFVPbFBKcnVSMk5nZjBad3xBQ3Jtc0tuaTNCUnhSejV3MFp1eXQyVlRCTzVqUzN4azVyUENlc2didDVTRkhTTVFQeDlkSjc1bHZVbUttYmRxOWJTLXl0bWJGalNnOGZvOGxjdGd5U1hRY1RrM0hhVkRNSl9NNGJKaFBvYlNPeF9LYVlsNERSSQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=CR_6vGSNXgo" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2> </h2> <h1> </h1> <p> </p> <h1><br /> Tax compliance and illicit financial flows in South Africa: Putting tax data to practice</h1> <h1>While the challenges of illicit financial flows (IFFs) are well recognised, there is limited analysis and understanding of IFFs at a granular level. This session will discuss key findings from a joint project between the OECD and South Africa&rsquo;s National Treasury, with support from ATAF, to address this lack of granular analysis, and assess tax compliance and IFFs in South Africa. This project relies on new taxpayer data to assess the scale of IFFs and analyse policies to combat tax-related IFFs.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page.</h1> <h1>More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbUpFUkoxUUxkTDJTMFVPbFBKcnVSMk5nZjBad3xBQ3Jtc0tuaTNCUnhSejV3MFp1eXQyVlRCTzVqUzN4azVyUENlc2didDVTRkhTTVFQeDlkSjc1bHZVbUttYmRxOWJTLXl0bWJGalNnOGZvOGxjdGd5U1hRY1RrM0hhVkRNSl9NNGJKaFBvYlNPeF9LYVlsNERSSQ&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=CR_6vGSNXgo" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2>&nbsp;</h2> <h1>&nbsp;</h1> <p>&nbsp;</p> None OECD, ATAF, illicit flows of funds, illicit flow of funds, South Africa, tax compliance https://www.youtube.com/watch?v=CR_6vGSNXgo

domestic taxation indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39069" _msttexthash="8154276">Mettre en œuvre des solutions efficaces pour relever les défis de la TVA liés à la croissance du commerce électronique</h1> <h1 _msthash="39070" _msttexthash="225280458">Les consommateurs du monde entier achètent de plus en plus en ligne et au-delà des frontières, ce qui crée une pression considérable sur la taxe sur la valeur ajoutée (TVA). Cette session examinera les boîtes à outils numériques régionales sur la TVA qui fournissent des orientations détaillées pour la mise en œuvre d’une stratégie globale visant à garantir que la TVA est effectivement perçue sur les ventes en ligne, et les possibilités d’assistance technique pour aider les économies en développement à mettre en œuvre cette stratégie.</h1> <h1 _msthash="39071" _msttexthash="35642451">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement. Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbG03MXE4Y0xDb0JCRnJWNFJSdnZ5dzlieEhDQXxBQ3Jtc0trVExtQWJGU2JCYTZMTnExVjRnNzNyNWI3MXVoNXBBU0tlLV96cy0xOFpVRnRDUlNJUW44MEVrYm5CdlRVXzNtUFJVdzRxRUFxaGFCWl9handnbFJObU04N1ZaaWlUcjhhYVFyZ3dwWUc5NFByR00wNA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=wnKgDqaL0fU" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2> </h2> <h1> </h1> <p> </p> <h1>Implementing effective solutions to address the VAT challenges of e-commerce growth</h1> <h1>Consumers across the world are increasingly shopping online and across borders, creating considerable pressure on Value Added Tax (VAT). This session will discuss the Regional VAT Digital Toolkits that provide detailed guidance for the implementation of a comprehensive strategy to ensure that VAT is effectively collected on e-commerce sales, and the possibilities for technical assistance to support developing economies in implementing this strategy.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page. More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbG03MXE4Y0xDb0JCRnJWNFJSdnZ5dzlieEhDQXxBQ3Jtc0trVExtQWJGU2JCYTZMTnExVjRnNzNyNWI3MXVoNXBBU0tlLV96cy0xOFpVRnRDUlNJUW44MEVrYm5CdlRVXzNtUFJVdzRxRUFxaGFCWl9handnbFJObU04N1ZaaWlUcjhhYVFyZ3dwWUc5NFByR00wNA&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=wnKgDqaL0fU" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2>&nbsp;</h2> <h1>&nbsp;</h1> <p>&nbsp;</p> None OECD, VAT, toolkit, indirect taxes, e-commerce, e-trading, cross-border transactions, https://www.youtube.com/watch?v=wnKgDqaL0fU&t=2s

domestic taxation domestic revenue mobilisation & external debt, tax policy & future trends medium databandwith webinar/lecture medium language proficiency no do not include that all <h1 _msthash="39026" _msttexthash="7915492">Statistiques des recettes et tendances de la mobilisation des ressources nationales dans les pays en développement</h1> <h1 _msthash="39027" _msttexthash="285767560">Les statistiques sur les recettes fiscales constituent le fondement de l’analyse des politiques fiscales et douanières. Des statistiques comparables et fiables sont essentielles pour entreprendre une telle analyse et élaborer de meilleures politiques fiscales. Cette session donnera un aperçu des travaux sur la base de données mondiale sur les statistiques fiscales, qui couvre maintenant 110+ pays à travers le monde; les tendances de la mobilisation des recettes fiscales et non fiscales en Afrique, en Asie et dans le Pacifique, et en Amérique latine et dans les Caraïbes, et prévoit de développer davantage les travaux au cours de l’année à venir.</h1> <h1 _msthash="39028" _msttexthash="16653013">Les versions française et espagnole de la rediffusion sont disponibles sur la page web dédiée à l’événement.</h1> <h1 _msthash="39029" _msttexthash="3549078">Pour plus d’informations : <a _istranslated="1" dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbG1qLUViR0ltbDI0bXhUUkhVQVVOSG4wQnhCUXxBQ3Jtc0ttYUpMSTlOZHRZeFBxaEFxNWpaOGY5bkpnMkVLMVlIZ05iQUpnQmxQRWxQRkJDVFdabk1TdXZLM2FTanRYVEhDdnZQdnBNNGdGeFpqaUZjRmdQY1pVdHdWUTVzcldXemtJcUVoNjcyLXlTTkx1SktNZw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=kq0AoYXrjvQ" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2> </h2> <h1> </h1> <h2> </h2> <h1> </h1> <p> </p> <h1>Revenue statistics &amp; trends in domestic resource mobilisation in the developing world</h1> <h1>Statistics on tax revenue are the foundation for analysis of tax and customs policies. Comparable and reliable statistics are critical to undertake such analysis and to develop better tax policies. This session will provide an overview of the work on the Global Revenue Statistics Database, now covering 110+ countries around the world; trends in the mobilisation of tax and non-tax revenues in Africa, Asia and the Pacific, and Latin America and the Caribbean, and plans to further develop the work in the year ahead.</h1> <h1>French and Spanish versions of the replay are available on the dedicated event web page.</h1> <h1>More information: <a dir="auto" href="https://www.youtube.com/redirect?event=video_description&amp;redir_token=QUFFLUhqbG1qLUViR0ltbDI0bXhUUkhVQVVOSG4wQnhCUXxBQ3Jtc0ttYUpMSTlOZHRZeFBxaEFxNWpaOGY5bkpnMkVLMVlIZ05iQUpnQmxQRWxQRkJDVFdabk1TdXZLM2FTanRYVEhDdnZQdnBNNGdGeFpqaUZjRmdQY1pVdHdWUTVzcldXemtJcUVoNjcyLXlTTkx1SktNZw&amp;q=https%3A%2F%2Foe.cd%2Ftax4devdays&amp;v=kq0AoYXrjvQ" rel="nofollow" target="_blank">https://oe.cd/tax4devdays</a></h1> <h2>&nbsp;</h2> <h1>&nbsp;</h1> <h2>&nbsp;</h2> <h1>&nbsp;</h1> <p>&nbsp;</p> None OECD, tax trends, trends in domestic revenue, tax and non-tax sources of revenue, Africa, Asia and the Pacific, Latin America, the Caribbean, https://www.youtube.com/watch?v=kq0AoYXrjvQ

domestic taxation accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, tax policy & future trends low databandwith publication medium language proficiency no do not include that all west africa burkina faso, overview tax system, indirect taxes, direct taxes, other taxes, excises, domestic tax laws, https://www.impots.gov.bf/fileadmin/user_upload/storage/fichiers/Loi-058-portant-CODE-GENERAL-DES-IMPOTS-final.pdf

domestic taxation accounting & taxation / concepts of taxation, tax policy & future trends low databandwith publication medium language proficiency None all west africa Mali, overview tax system, indirect taxes, direct taxes, other taxes, excises, domestic tax laws, https://www.dgi.gouv.ml/CGI/

domestic taxation business models basis for taxation low databandwith database medium language proficiency None all west africa tax code, guinea, overview tax system, indirect taxes, direct taxes, other taxes, excises, domestic tax laws, https://dgi.gov.gn/wp-content/uploads/2021/12/Code-G%C3%A9n%C3%A9ral-des-Imp%C3%B4ts-2021.pdf

domestic taxation tax justice / human rights, tax policy & future trends medium databandwith publication high language proficiency None all west africa Addis Tax Initiative, Tax expenditures, west africa, reference guide, transparency, expenditures, fiscal policy, fiscal expenditures, https://www.addistaxinitiative.net/resource/atelier-regional-de-lati-sur-les-depenses-fiscales-afrique-de-louest-guide-de-reference

international taxation accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, business models basis for taxation, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, exchange of information, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p><strong _msthash="38830" _msttexthash="18031572">Atelier conjoint IGF-OCDE-WATAF sur « Taxer les plus-values dans les transferts indirects offshore d’actifs miniers »</strong></p> <p _msthash="38831" _msttexthash="102265137">WATAF, en collaboration avec la Communauté économique des États de l’Afrique de l’Ouest (CEDEAO), a organisé une formation conjointe sur « l’audit <strong _istranslated="1">basé sur les risques à l’aide de techniques d’audit assisté par ordinateur (CAAT) dans le secteur minier »,</strong> en mai 2022, à Lomé, Togo,</p> <p _msthash="38832" _msttexthash="134397094">Dans le prolongement du programme de formation et en réponse à la demande des participants à l’événement, un atelier conjoint IGF-OCDE-WATAF sur « Taxer les plus-values dans les transferts indirects d’actifs miniers offshore » est prévu virtuellement les 7 et 8 décembre 2022, de 3 h à 6 h, heure de l’Afrique de l’Ouest.</p> <p><strong _msthash="38833" _msttexthash="188721">Public cible :</strong></p> <ul> <li _msthash="38834" _msttexthash="15065596">Administration fiscale : experts axés sur l’industrie extractive, la fiscalité internationale et les grandes unités contribuables</li> <li _msthash="38835" _msttexthash="12410957">Ministère des finances: décideurs politiques susceptibles d’être en charge de ce sujet spécifique</li> <li _msthash="38836" _msttexthash="6118151">Ministère des mines ou organisme similaire : responsable de la politique fiscale minière/extractive</li> </ul> <p><strong>Joint IGF-OECD-WATAF Workshop on &ldquo;Taxing the Capital Gains in Off-Shore Indirect Transfers of Mining Assets&rdquo;</strong></p> <p>WATAF in collaboration with the Economic Community of West African States (ECOWAS), organised a joint training on&nbsp;<strong>&ldquo;Risk-based Auditing Using Computer Assisted Audit Techniques (CAAT) in the Mining Sector&rdquo;</strong>, in May 2022, in Lom&eacute;, Togo,</p> <p>As a follow-up of the training programme and in response to the demand of the participants at the event, a Joint IGF-OECD-WATAF Workshop on &ldquo;Taxing the Capital Gains in Off-Shore Indirect Transfers of Mining Assets&rdquo; is scheduled to take place virtually on December 7-8, 2022, from 3 p.m. to 6 p.m., West African Time.</p> <p><strong>Target Audience:</strong></p> <ul> <li>Tax Administration: experts focused on extractive industry, international taxation, and large taxpayer units</li> <li>Ministry of Finance: policy makers who may be in charge of this specific topic</li> <li>Ministry of Mines or similar agency: responsible for mining/extractive taxation policy</li> </ul> west africa intergovernmental forum, OECD, IGF, Taxing Capital Gains, Off-Shore transfer, Indirect Transfers of assets, extractive sector, mining sector, resources sector, treaty shopping, sale of indirect assets, Mining Assets https://wataf-tax.org/2022/12/02/joint-igf-oecd-wataf-workshop-on-taxing-the-capital-gains-in-off-shore-indirect-transfers-of-mining-assets/

digital taxation domestic revenue mobilisation & external debt, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, taxation in the digital economy medium databandwith publication high language proficiency None all <p _msthash="38790" _msttexthash="6384852708">Le Centre Sud et le Forum de l’administration fiscale de l’Afrique de l’Ouest (WATAF) ont organisé conjointement un programme de renforcement des capacités de deux jours sur le thème « Fiscalité de l’économie numérisée » les 7 et 8 juin 2022. L’objectif de ce programme était de fournir aux fonctionnaires des impôts des pays membres du Centre Sud et du WATAF des informations détaillées sur la « solution à deux piliers » politiquement convenue dans le Cadre inclusif de l’OCDE le 8 octobre 2021, et les mesures politiques alternatives disponibles pour les pays en développement, en particulier l’article 12B du Modèle de Convention fiscale des Nations Unies qui fournit une solution pour taxer les services numériques automatisés (ADS). La formation entre pairs a été dispensée par des fonctionnaires fiscaux des gouvernements de l’Inde et du Nigéria, des experts du WATAF et du Forum africain sur l’administration fiscale (ATAF), l’International Lawyers Project et le personnel du Centre Sud. En effet, la nécessité de taxer l’économie numérique a conduit à deux propositions, l’une du Cadre inclusif de l’Organisation de coopération et de développement économiques (OCDE) connu sous le nom de solution à deux piliers, l’autre du Comité fiscal des Nations Unies (ONU) connu sous le nom d’article 12B du Modèle de Convention fiscale des Nations Unies (UNMTC). À ces deux propositions s’ajoutent les mesures nationales ou unilatérales que certains pays en développement ont déjà utilisées pour percevoir des recettes fiscales provenant d’activités menées sans présence physique sur leur territoire. Par conséquent, ce programme de renforcement des capacités a réuni des experts pour l’échange entre pairs, l’analyse des différentes propositions et le partage d’expériences. Le programme de renforcement des capacités couvrait des sujets tels que les mesures nationales dans les pays en développement, l’article 12B sur l’imposition des revenus provenant des services numériques automatisés (ADS), le contenu du premier pilier, en particulier les règles de portée, de lien et de source de recettes, le processus de détermination de l’assiette fiscale, l’élimination de la double imposition, le mécanisme de prévention et de règlement des différends et la procédure amiable. Il couvrait également le contenu du deuxième pilier, en particulier les règles types mondiales de lutte contre l’érosion de la base d’imposition (GloBE) et la règle de l’assujettissement à l’impôt (STTR).</p> <p>The South Centre and the West African Tax Administration Forum (WATAF) jointly organized a two-day capacity-building program on the topic of &ldquo;Taxation of the digitalized economy&rdquo; from 7-8 June 2022. The purpose of this program was to provide South Centre and WATAF member countries&rsquo; tax officials with detailed information on the &ldquo;Two-Pillar solution&rdquo; politically agreed upon in the OECD Inclusive Framework on 8 October 2021, and alternative policy measures available for developing countries, especially Article 12B of the UN Model Tax Convention which provides a solution for taxing Automated Digital Services (ADS). The peer-to-peer training was provided by tax officials from the Governments of India and Nigeria, experts from WATAF and the African Tax Administration Forum (ATAF), the International Lawyers Project, and the staff of the South Centre. Indeed, the need to tax the digital economy led to two proposals, one from the Organization for Economic Cooperation and Development (OECD) Inclusive Framework known as the Two-Pillar solution, the other from the United Nations (UN) Tax Committee known as Article 12B of the UN Model Tax Convention (UNMTC). To these two proposals are added the national or unilateral measures that some developing countries have already been using to collect tax revenues from activities carried out without a physical presence in their territory. Therefore, this capacity-building program brought together experts for peer-to-peer exchange, analysis of the different proposals, and experience sharing. The capacity-building program covered topics such as national measures in developing countries, the Article 12B on taxing income from Automated Digital Services (ADS), the content of Pillar One, specifically the scope, nexus, and revenue sourcing rules, the tax base determination process, the elimination of double taxation, dispute prevention and resolution mechanism and the mutual agreement procedure. It also covered the Pillar Two content, especially the Global Anti Base Erosion (GloBE) model rules and the Subject To Tax Rule (STTR)</p> west africa WATAF, digital economy, article 12B, UN model, BEPS, pillar 1, Pillar 2, Pillar one, Pillar Two, Transfer pricing, TP, UN, inclusive framework, OECD https://wataf-tax.org/2022/08/31/article-on-the-south-centre-and-the-west-african-tax-administration-forum-wataf-joint-workshop-on-taxation-of-the-digitalised-economy-by-sebastien-babou-diasso-research-consultant-south-centre-a/

domestic taxation accounting & taxation / concepts of taxation, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <p><img 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" /></p> None Fiscal policy, tax policy, Africa, Burkina Faso, Ivory Coast, Morocco, Senegal, https://www.youtube.com/watch?v=4oLMh1p1LKw

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), tax administration / management / it, tax policy & future trends, taxation in the digital economy low databandwith publication medium language proficiency None all <h1 _msthash="38714" _msttexthash="13746187">Système fiscal pour les objectifs de développement durable en Afrique de l’Ouest : Par <strong _istranslated="1">Abdelganiou OURO-ADOI</strong></h1> <p>/ <font _msthash="38715" _mstmutation="1" _msttexthash="1098474"><a _istranslated="1" _mstmutation="1" href="https://wataf-tax.org/category/wataf_blog/">WATAF Blog</a> / Par <a _istranslated="1" _mstmutation="1" href="https://wataf-tax.org/author/tochi/" rel="author" title="View all posts by Tochukwu Sandra Onyemata">Tochukwu Sandra Onyemata</a></font></p> <p><strong _msthash="38716" _msttexthash="210470">Introduction</strong></p> <pre>Adopted in September 2015 by the United Nations, the Sustainable Development Goals (SDGs), whose deadline is set for 2030, indicate the way forward to achieve a better life for all by addressing global challenges, particularly those related to poverty, inequality, climate, environment, peace, etc. The SDGs consist of 17 goals including SDG No.1 which aims to fight against poverty, improve access to basic services and reduce the proportion of the most vulnerable people, especially women and children.</pre> <p _msthash="38717" _msttexthash="609769381">Pour répondre à ces besoins sans cesse croissants (santé, alimentation, éducation, emploi, infrastructures, etc.) dans un contexte de raréfaction des ressources extérieures (aide publique au développement, prêts, etc.) – rareté exacerbée par la pandémie de COVID-19 – les pays africains ne peuvent compter que sur des ressources fiscales qui constituent la source la plus stable et la plus souveraine de financement de leur développement. Cependant, malgré les nombreuses réformes fiscales entreprises au fil des ans, la plupart des pays d’Afrique de l’Ouest ont un ratio impôts/PIB inférieur à 20% et un taux de croissance des recettes très lent par rapport aux autres régions du monde. Au vu de ces constats inquiétants, ces pays parviendront-ils à atteindre l’ODD n°1 d’ici 2030 ? Lire la suite ...</p> <h1>Tax System For Sustainable Development Goals In West Africa: By&nbsp;<strong>Abdelganiou OURO-ADOI</strong></h1> <p>/&nbsp;<a href="https://wataf-tax.org/category/wataf_blog/">WATAF Blog</a>&nbsp;/ By&nbsp;<a href="https://wataf-tax.org/author/tochi/" rel="author" title="View all posts by Tochukwu Sandra Onyemata">Tochukwu Sandra Onyemata</a></p> <p><strong>Introduction</strong></p> <pre> Adopted in September 2015 by the United Nations, the Sustainable Development Goals (SDGs), whose deadline is set for 2030, indicate the way forward to achieve a better life for all by addressing global challenges, particularly those related to poverty, inequality, climate, environment, peace, etc. The SDGs consist of 17 goals including SDG No.1 which aims to fight against poverty, improve access to basic services and reduce the proportion of the most vulnerable people, especially women and children.</pre> <p>To meet these constantly growing needs (health, food, education, employment, infrastructure, etc.) in a context of scarcity of external resources (official development aid, loans, etc.) &ndash; scarcity exacerbated by the COVID-19 pandemic &ndash; African countries can only count on fiscal resources which constitute the most stable and sovereign source of financing their development. However, despite the many tax reforms undertaken over the years, most West African countries have a Tax/GDP ratio below 20% and a very slow revenue growth rate in comparison to other regions of the world. In view of this worrying observations, will these countries manage to achieve SDG No.1 by 2030? Read more &hellip;</p> west africa Africa, tax policy, fiscal policy, choices, breakdown of tax revenue, different taxes, tax compliance, domestic revenue mobilisation, direct taxes, indirect taxes, https://wataf-tax.org/2022/11/30/tax-system-for-sustainable-development-goals-in-west-africa-by-abdelganiou-ouro-adoi/

domestic taxation accounting & taxation / concepts of taxation, domestic revenue mobilisation & external debt, extractive sector & environment low databandwith publication medium language proficiency None all <p _msthash="38669" _msttexthash="914878887">L’harmonisation des régimes fiscaux et douaniers applicables aux industries minières est aujourd’hui partiellement un échec au niveau de l’UEMOA alors qu’elle a pourtant relativement bien réussi dans d’autres domaines (en matière de TVA notamment). Les États membres de l’UEMOA n’ont pas abrogé les dispositions contraires au règlement communautaire de leurs codes miniers. Au contraire, ils ont, au fil des années, adopté des codes miniers dérogeant davantage au règlement communautaire. En 2003, date d’entrée en vigueur du règlement, la volonté était d’attirer les investissements étrangers dans la sous-région. Avec la remontée des cours entre 2006 et le pic de 2011, les États membres de l’UEMOA ont cherché à amender leurs codes miniers en vue d’augmenter leur part dans le partage de la rente, d’une part, en diminuant les incitations fiscales et, d’autre part, en augmentant le taux des redevances ad valorem.</p> <p _msthash="38670" _msttexthash="33072">LIRE</p> <ul> <li><a _msthash="38671" _msttexthash="12659504" href="https://ferdi.fr/dl/df-biHnjpiNjryLJdpCaH5uv6Yx/article-la-convergence-fiscale-dans-le-secteur-minier-des-pays-de-l-uemoa-_.pdf" target="_blank">Article : La convergence fiscale dans le secteur minier des pays de l’UEMOA _ Revue droit fiscalpdf (3,68 Mo)</a></li> <li><a _msthash="38672" _msttexthash="2364947" href="http://www.lexiskiosque.fr/catalog/revue-de-droit-fiscal/revue-de-droit-fiscal/n8-2019" target="_blank">Ouvrir sur lexiskiosque.frlien externe (nouvelle fenêtre)</a></li> </ul> <p _msthash="38673" _msttexthash="44213">CITER</p> <p _msthash="38674" _msttexthash="37599250">Charlet A., Laporte B., De Quatrebarbes C., Bouterige Y. (2019) La convergence fiscale dans le secteur minier des pays de l’UEMOA : la législation communautaire en question ? <em>Revue de Droit Fiscal</em>, n° 8, LexisNexis, 21 février 2019</p> <p>L&rsquo;harmonisation des r&eacute;gimes fiscaux et douaniers applicables aux industries mini&egrave;res est aujourd&rsquo;hui partiellement un &eacute;chec au niveau de l&rsquo;UEMOA alors qu&rsquo;elle a pourtant relativement bien r&eacute;ussi dans d&rsquo;autres domaines (en mati&egrave;re de TVA notamment). Les &Eacute;tats membres de l&rsquo;UEMOA n&rsquo;ont pas abrog&eacute; les dispositions contraires au r&egrave;glement communautaire de leurs codes miniers. Au contraire, ils ont, au fil des ann&eacute;es, adopt&eacute; des codes miniers d&eacute;rogeant davantage au r&egrave;glement communautaire. En 2003, date d&rsquo;entr&eacute;e en vigueur du r&egrave;glement, la volont&eacute; &eacute;tait d&rsquo;attirer les investissements &eacute;trangers dans la sous-r&eacute;gion. Avec la remont&eacute;e des cours entre 2006 et le pic de 2011, les &Eacute;tats membres de l&rsquo;UEMOA ont cherch&eacute; &agrave; amender leurs codes miniers en vue d&rsquo;augmenter leur part dans le partage de la rente, d&rsquo;une part, en diminuant les incitations fiscales et, d&rsquo;autre part, en augmentant le taux des redevances ad valorem.</p> <p>LIRE</p> <ul> <li><a href="https://ferdi.fr/dl/df-biHnjpiNjryLJdpCaH5uv6Yx/article-la-convergence-fiscale-dans-le-secteur-minier-des-pays-de-l-uemoa-_.pdf" target="_blank">Article : La convergence fiscale dans le secteur minier des pays de l&rsquo;UEMOA _ Revue droit fiscalpdf (3,68 Mo)</a></li> <li><a href="http://www.lexiskiosque.fr/catalog/revue-de-droit-fiscal/revue-de-droit-fiscal/n8-2019" target="_blank">Ouvrir sur lexiskiosque.frlien externe (nouvelle fen&ecirc;tre)</a></li> </ul> <p>CITER</p> <p>Charlet A., Laporte B., De Quatrebarbes C., Bouterige Y. (2019) La convergence fiscale dans le secteur minier des pays de l&rsquo;UEMOA : la l&eacute;gislation communautaire en question ?&nbsp;<em>Revue de Droit Fiscal</em>, n&deg; 8, LexisNexis, 21 f&eacute;vrier 2019</p> west africa UEMOA, WAEMU, West African Economic and Monetary Union, lack of unified tax policy, diverse tax policies, extractive sector, mining sector, resources, domestic revenue moblisation, developing countries, https://ferdi.fr/publications/la-convergence-fiscale-dans-le-secteur-minier-des-pays-de-l-uemoa-la-legislation-communautaire-en-question

digital taxation direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="38629" _msttexthash="352637428">La taxe sur les appels internet via WhatsApp, Skype ou Viber a déclenché de nombreuses protestations au Liban entraînant la crise politique du pays quelques mois plus tard. De nombreux autres pays, particulièrement en Afrique sub-saharienne (comme l’Ouganda, la Zambie, ou encore le Kenya) ont instauré ou ont essayé d’instaurer (Bénin) des taxes similaires. Ces expériences illustrent l’arbitrage difficile des États tiraillés entre leur souhait de taxer de nouvelles bases, tout en préservant le dynamisme de l’activité et le niveau d’acceptabilité de cet impôt.</p> <p>La taxe sur les appels internet via WhatsApp, Skype ou Viber a d&eacute;clench&eacute; de nombreuses protestations au Liban entra&icirc;nant la crise politique du pays quelques mois plus tard. De nombreux autres pays, particuli&egrave;rement en Afrique sub-saharienne (comme l&rsquo;Ouganda, la Zambie, ou encore le Kenya) ont instaur&eacute; ou ont essay&eacute; d&rsquo;instaurer (B&eacute;nin) des taxes similaires. Ces exp&eacute;riences illustrent l&rsquo;arbitrage difficile des &Eacute;tats tiraill&eacute;s entre leur souhait de taxer de nouvelles bases, tout en pr&eacute;servant le dynamisme de l&rsquo;activit&eacute; et le niveau d&rsquo;acceptabilit&eacute; de cet imp&ocirc;t.</p> None Africa, mobile phones, whatsapp, skype, Viber, tax on mobile communication, mobile phone apps, indirect tax, tax in the digital economy https://ferdi.fr/publications/les-operateurs-de-telephonie-mobile-trop-taxes-en-afrique

domestic taxation direct taxes (small business & individual), fiscal decentralisation & subnational taxes, tax administration / management / it, tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends low databandwith publication high language proficiency None all <p _msthash="38591" _msttexthash="942765785">Nous étudions l’impact de la corruption sur la conformité fiscale en utilisant un échantillon de 700 petites entreprises à Bamako, au Mali. La principale contribution du présent document est de se concentrer sur les micro-entreprises (y compris les entreprises semi-formelles et informelles), tandis que les travaux existants se concentrent sur les grandes entreprises et les entreprises formelles. Nos résultats montrent que (i) même les très petites entreprises paient des impôts (les deux tiers des entreprises paient des impôts dans notre échantillon); et (ii) le paiement de pots-de-vin réduit considérablement le respect des obligations fiscales. Cette dernière constatation est robuste (i) à l’ajout d’un ensemble de variables de contrôle tenant compte d’autres déterminants, (ii) au traitement de l’endogénéité, et (iii) à l’utilisation d’une approximation différente pour l’observation fiscale.</p> <p>We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. The main contribution of this paper is to focus on micro-enterprises (including semi-formal and informal ones), while existing works concentrate on large and formal firms. Our results show that (i) even very small firms pay taxes (two-thirds of firms pay taxes in our sample); and, (ii) paying bribes reduces significantly tax compliance. This latter finding is robust (i) to the addition of a set of control variables accounting for other determinants, (ii) to treatment for endogeneity, and (iii) the use of a different proxy for tax compliance.</p> west africa Mali, small business taxes, small business, small businesses, corruption, tax fraud, tax compliance, Bamako, https://ferdi.fr/publications/corruption-and-tax-compliance-evidence-from-small-retailers-in-bamako-mali

domestic taxation tax justice / human rights, tax policy & future trends low databandwith publication high language proficiency None all <p _msthash="38551" _msttexthash="1708326360">À l’aide d’un modèle de seuil de panel, nous examinons les effets hétérogènes de l’aide étrangère sur les recettes fiscales en raison de la stabilité gouvernementale dans les pays de l’Union économique et monétaire ouest-africaine au cours de la période 1986-2010. Les régressions de seuil lisses indiquent l’existence d’effets de seuil importants dans la relation aide-fiscalité, en fonction du niveau de stabilité du gouvernement. Ils indiquent également que l’effet de l’aide sur les recettes fiscales est progressif et varie d’un pays à l’autre en fonction du niveau de stabilité du gouvernement. Nous constatons que l’aide réduit directement les recettes fiscales, mais pour des niveaux plus élevés de stabilité gouvernementale, elle améliore la performance fiscale. Nous fournissons des estimations des coefficients d’effet de l’aide variant dans le temps par pays. Nous constatons en moyenne un impact positif de l’aide. Cependant, l’ampleur de cet impact est très faible, ce qui suggère qu’il reste encore beaucoup à faire au niveau institutionnel pour améliorer l’efficacité de l’aide à la performance fiscale dans les pays de l’UEMOA.</p> <p>Using a panel threshold model, we examine the heterogeneous effects of foreign aid on tax revenue due to government stability in the West African Economic and Monetary Union countries over the period 1986&ndash;2010. Panel Smooth Threshold Regressions indicate the existence of strong threshold effects in the aid&ndash;tax relationship depending on the level of government stability. They also indicate that the effect of aid on tax revenue is gradual and varies across countries according to the level of government stability. We find that aid directly reduces tax revenues but for higher levels of government stability it enhances tax performance. We provide estimates of country time-varying coefficients of aid effect. We find on average a positive impact of aid. However, the size of this impact is very small, suggesting that there is still much to do at the institutional level to improve the effectiveness of aid for tax performance in WAEMU countries.</p> west africa foreign aid, domestic tax revenue, relationship between foreign aid and tax revenue, influence of foreign aid on tax revenue, https://ferdi.fr/publications/heterogeneous-aid-effects-on-tax-revenues-accounting-for-government-stability-in-waemu-countries

international taxation domestic revenue mobilisation & external debt low databandwith publication high language proficiency None all <h2 _msthash="38497" _msttexthash="3811275">NOUVELLE ÉTUDE: Pratiques des pays en matière de taxation des aides aux projets -</h2> <h2 _msthash="38498" _msttexthash="484640">Bénin, Cameroun et Kenya</h2> <h3> </h3> <h3><strong><a _msthash="38499" _msttexthash="2419118" href="https://www.tax-platform.org/sites/pct/files/publications/Country%20Practices%20in%20Project%20Aid%20Taxation.pdf" target="_blank">TÉLÉCHARGEZ L’ÉTUDE ICI</a></strong></h3> <p> </p> <p _msthash="38500" _msttexthash="119082054">Avec le<a _istranslated="1" href="https://www.un.org/esa/ffd/wp-content/uploads/2015/08/AAAA_Outcome.pdf" target="_blank">Programme d’action d’Addis-Abeba (2015),</a> les pays se sont engagés à envisager de ne pas demander d’exonérations fiscales sur les biens et services fournis au titre de l’aide de gouvernement à gouvernement, en commençant par renoncer au remboursement des taxes sur la valeur ajoutée et des prélèvements à l’importation. </p> <p _msthash="38501" _msttexthash="11128429">La Plateforme de collaboration sur les partenaires fiscaux a participé à des activités visant à aider les pays à respecter cet engagement. </p> <p _msthash="38502" _msttexthash="1323429419">En 2018, le Comité d’experts des Nations Unies sur la coopération internationale en matière fiscale a créé un sous-comité sur la question du traitement fiscal des projets financés par une aide de gouvernement à gouvernement. Les autres partenaires du PCT ont participé à ce sous-comité en qualité d’observateurs, ainsi que des membres du Comité de l’ONU. Le Comité des Nations Unies a finalisé et publié <a _istranslated="1" href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2021-09/G-to-G%20PDF.pdf" target="_blank">les Lignes directrices </a>sur le traitement fiscal des projets d’aide intergouvernementale lors de sa 22e réunion en avril 2021. Les treize lignes directrices non contraignantes aident les donateurs et les pays bénéficiaires à déterminer si des exonérations fiscales doivent être demandées pour les projets d’aide de gouvernement à gouvernement et, si des exonérations fiscales sont demandées, comment elles doivent être négociées et, le cas échéant, mises en œuvre. Les Principes directeurs encouragent les donateurs à s’abstenir de demander aux pays bénéficiaires d’accorder des exonérations fiscales spécifiques pour leurs projets d’aide, sauf lorsque les règles fiscales du pays bénéficiaire ne sont pas conformes aux principes convenus au niveau international, ou dans d’autres circonstances exceptionnelles. </p> <p _msthash="38503" _msttexthash="726719929">Les Principes directeurs des Nations Unies encouragent également les pays bénéficiaires à tout mettre en œuvre pour prévoir l’incidence de ces exonérations sur les recettes et à préparer et rendre publics des examens réguliers des dépenses fiscales à leur sujet. Les Principes directeurs favorisent en outre la transparence des dispositions accordant des exonérations fiscales spécifiques pour l’aide au développement et des politiques nationales en la matière. L’importance de la transparence dans ce domaine a également été soulignée par l’adoption par le Comité d’experts des Nations unies <a _istranslated="1" href="https://www.un.org/development/desa/financing/document/recommendation-public-disclosure-provisions-concerning-tax-treatment-government-government" target="_blank">d’une recommandation</a> selon laquelle les instruments juridiques pertinents permettant de prendre des dispositions sur l’imposition des aides de gouvernement à gouvernement soient rendus publics, sous réserve de toute exigence légale concernant la confidentialité des contribuables. </p> <p _msthash="38504" _msttexthash="470107677">En janvier 2022, <a _istranslated="1" href="https://www.oecd.org/tax/tax-treatment-official-development-assistance/" target="_blank">l’OCDE a lancé le Centre sur le traitement fiscal de l’aide</a> publique au développement, un portail qui présente les positions politiques des pays donateurs participants sur les demandes d’exonérations fiscales sur les biens et services financés par l’aide publique au développement (APD), ainsi que la date du dernier examen de ces politiques. Le portail fournit donc un point de référence utile pour suivre les progrès accomplis par les membres participants du CAD de l’OCDE dans la réalisation de l’engagement pris dans le cadre du Programme d’action d’Addis-Abeba. Au moment de la publication, le centre contient les coordonnées de 20 membres du CAD.</p> <p _msthash="38505" _msttexthash="332889089">Bien que le pôle de l’OCDE offre une transparence supplémentaire sur les politiques des pays donateurs, il existe encore très peu de données sur les politiques et les pratiques en matière d’imposition des projets financés par l’aide de gouvernement à gouvernement dans les pays bénéficiaires. Étant donné qu’une meilleure compréhension de l’incidence sur la perception et l’administration des recettes des pays bénéficiaires est un facteur clé dans la détermination des politiques dans ce domaine, la Plateforme de collaboration en matière fiscale (PCT) a commandé des recherches empiriques supplémentaires. </p> <p _msthash="38506" _msttexthash="201116162">Le groupe de réflexion français Ferdi a donc été engagé pour fournir le rapport suivant, examinant la question des exonérations fiscales sur l’aide de gouvernement à gouvernement du point de vue du pays bénéficiaire, y compris à travers des études de cas dans trois pays - Bénin, Cameroun et Kenya. Il fournit de nouvelles données sur les répercussions sur les recettes et les fardeaux administratifs et de conformité, ainsi que sur les retombées potentielles sur le commerce, l’abus fiscal et la gestion des finances publiques. </p> <p _msthash="38507" _msttexthash="100756214">Les partenaires du PCT espèrent que cette nouvelle étude complétera utilement les travaux déjà entrepris par les partenaires du PCT, apportera un complément précieux aux données disponibles pour les décideurs engagés sur la question du traitement fiscal de l’aide de gouvernement à gouvernement et favorisera davantage la diffusion des Principes directeurs des Nations Unies.</p> <p _msthash="38508" _msttexthash="864712173">Les partenaires du PCT reconnaissent également que des recherches plus poussées et de la transparence sur ce sujet sont nécessaires, tant du point de vue des donateurs que des pays bénéficiaires. Par exemple, comme indiqué dans le document, il reste difficile d’évaluer les défis associés aux exonérations de fiscalité directe, et même dans le domaine de la fiscalité indirecte, il reste difficile d’obtenir une image précise. En outre, comme le souligne le document sur papier, les exonérations fiscales sur l’aide peuvent créer des risques de fraude, d’évasion fiscale et de corruption, et le PCT encourage tous les pays à adopter une tolérance zéro à l’égard de tels abus. Au minimum, les contrats négociés d’aide au projet et de marchés publics devraient préciser clairement le traitement fiscal applicable à chacune des activités du projet et énumérer sans ambiguïté les biens et services requis pour le projet qui pourraient bénéficier d’un traitement fiscal favorable. </p> <p _msthash="38509" _msttexthash="44527665">Les partenaires du PCT continueront de suivre les progrès accomplis dans ce domaine et, le cas échéant, s’efforceront de faciliter davantage la transparence, le dialogue et l’action. </p> <h2>NEW STUDY:&nbsp;Country Practices in Project Aid Taxation -</h2> <h2>Benin, Cameroon and Kenya</h2> <h3>&nbsp;</h3> <h3><strong><a href="https://www.tax-platform.org/sites/pct/files/publications/Country%20Practices%20in%20Project%20Aid%20Taxation.pdf" target="_blank">DOWNLOAD THE STUDY HERE</a></strong></h3> <p>&nbsp;</p> <p>With t<a href="https://www.un.org/esa/ffd/wp-content/uploads/2015/08/AAAA_Outcome.pdf" target="_blank">he Addis Ababa Action Agenda (2015)</a>, countries made a commitment to consider not requesting tax exemptions on goods and services delivered as government-to-government aid, beginning with renouncing repayments of value-added taxes and import levies.&nbsp;</p> <p>The Platform for Collaboration on Tax Partners have been engaged in activities to support countries fulfil this commitment.&nbsp;</p> <p>In 2018 the UN Committee of Experts on International Cooperation in Tax Matters established a sub-committee on the issue of tax treatment of projects funded by government-to-government aid. The other PCT partners participated as observers in this sub-committee, together with members of the UN Committee. The UN Committee finalized and released&nbsp;<a href="https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2021-09/G-to-G%20PDF.pdf" target="_blank">the Guidelines&nbsp;</a>on the Tax Treatment of Government-to-Government Aid Projects at its 22nd meeting in April 2021. The thirteen non-binding Guidelines assist donors and recipient countries in determining whether or not tax exemptions should be requested with respect to government-to-government aid projects and, if tax exemptions are requested, how they should be negotiated and, where granted, implemented. The Guidelines encourage donors to refrain from requesting recipient countries to grant specific tax exemptions for their aid projects except where the tax rules in the recipient country are not consistent with internationally agreed principles, or in other exceptional circumstances. &nbsp;</p> <p>The UN Guidelines also encourage recipient countries to make every effort to forecast the revenue impact of these exemptions and to prepare, and make publicly available, regular tax expenditure reviews of them. The Guidelines further promote the transparency of provisions granting specific tax exemptions for development assistance and of country policies on the subject. The importance of transparency in this area was further emphasized by the UN Committee of Experts adopting&nbsp;<a href="https://www.un.org/development/desa/financing/document/recommendation-public-disclosure-provisions-concerning-tax-treatment-government-government" target="_blank">a recommendation</a>&nbsp;that the relevant legal instruments enabling provisions on taxation of government to government aid be made publicly available, subject to any legal requirements concerning taxpayer confidentiality.&nbsp;</p> <p>In January 2022, the OECD launched&nbsp;<a href="https://www.oecd.org/tax/tax-treatment-official-development-assistance/" target="_blank">the Tax Treatment of Official Development Assistance Hub</a>, a portal which presents the policy positions of participating donor countries on claiming tax exemptions on goods and services funded by official development assistance (ODA), as well as when these policies were last reviewed. The portal therefore provides a useful reference point to track progress by participating OECD DAC members on fulfilling the Addis Action Agenda commitment. As of the time of publication the hub contains the details of 20 DAC members.</p> <p>While the OECD hub provides additional transparency on the policies in donor countries, there is still very little data on the policies and practices on the taxation of projects funded by government-to-government aid in recipient countries. Given that a better understanding of the impact on revenue collection and administration of recipient countries is a key consideration in determining policies in this area, the Platform for Collaboration on Tax (PCT) commissioned supplementary empirical research.&nbsp;</p> <p>The French think tank, Ferdi was therefore engaged to provide the following report, looking at the issue of tax exemptions on government-to-government aid from the recipient country perspective, including through case studies in three countries - Benin, Cameroon and Kenya. It provides new evidence on revenue impacts and administrative and compliance burdens, as well as potential spillover impacts on trade, tax abuse, and public financial management.&nbsp;</p> <p>The PCT partners hope that this new study will provide a useful complement to the work already undertaken by the PCT partners, provide a valuable addition to the evidence available to policy makers engaged on the issue of the tax treatment of government-to-government aid, and further promote the dissemination of the UN Guidelines.</p> <p>The PCT partners also recognize that further research and transparency on this topic is needed, from both donor and recipient countries&rsquo; perspectives. For example, as noted in the paper it remains difficult to assess the challenges associated with exemptions from direct taxation, and even in the area of indirect taxation challenges remain in getting an accurate picture. In addition, as highlighted in the paper tax exemptions on aid can create risks of fraud, tax evasion and corruption, and the PCT encourages all countries to take a zero tolerance to such abuses. As a minimum, negotiated contracts for project aid and procurement should clearly specify the tax treatment in respect of each of the project activities and unambiguously list the goods and services required for the project that would be eligible for favorable tax treatments.&nbsp;</p> <p>The PCT partners will continue to monitor progress in this area, and where useful seek to facilitate further transparency, dialogue and action.&nbsp;</p> west africa foeign aid, tax exemption, the Addis Ababa Action Agenda, indirect taxes, no exemption for indirect taxes, aid projects,Benin, Cameroon, Kenya indirect tax compliance, Platform for Collaboration on Tax https://www.tax-platform.org/news/new-study-country-practices-project-aid-taxation-benin-cameroon-and-kenya

domestic taxation domestic revenue mobilisation & external debt, extractive sector & environment, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture high language proficiency None all <p _msthash="38453" _msttexthash="91674180">Du 26 au 28 avril 2022, une session de formation sur la modélisation fiscale des projets du secteur extractif a été organisée pour les membres du Comité National (CN) de l'Initiative pour la Transparence dans les Industries Extractives (ITIE) du Sénégal, en partenariat avec le Natural Resource Governance Institute (NRGI). Yannick Bouterige (Ferdi) y a présenté une analyse du droit fiscal et du partage de rente du Sénégal.</p> <p _msthash="38454" _msttexthash="59862634">La présentation visait à répondre à plusieurs questions : Comment le système fiscal et le partage de rente qui en découle ont-ils évolué dans le secteur industriel aurifère ? Où se situe le Sénégal par rapport aux autres pays africains sub-sahariens ? Quelles recommandations pourrait-on émettre afin d'améliorer le système fiscal ?</p> <h2 _msthash="38455" _msttexthash="112294">Résumé</h2> <p _msthash="38456" _msttexthash="298461033">Le Sénégal est un pays riche en ressources naturelles : le secteur extractif représente 38% de ses exportations en 2020. Le pays produit principalement de l'or et du phosphate. L'ancien code minier du Sénégal de 2003 ne permettait cependant pas de capter une part suffisante de la rente minière. En effet, le contexte de l'époque était marqué par un faible prix des matières premières. Cet ancien code minier avait pour objectif d'attirer les investissements miniers en offrant de nombreux avantages fiscaux. Mais lorsqu'à partir du milieu des années 2000, a eu lieu un nouveau super cycle des prix des matières premières, le Sénégal a été obligé de prendre des mesures pour augmenter ses recettes minières, ce qui a abouti à l'adoption d'un nouveau code minier en 2016.</p> <p _msthash="38457" _msttexthash="337502893">L’évolution de la politique minière du Sénégal reflète parfaitement les difficultés rencontrées par les pays en développement riches en ressources. Beaucoup sont tiraillés entre, d’une part, la volonté d’ attirer les investisseurs en accordant des avantages fiscaux et, d’autre part, la déception une fois les projets lancés de constater que les recettes ne suivent pas, surtout lorsque les cours mondiaux augmentent mais que le système fiscal n’est pas progressif. Afin d'éviter d'être obligé de renégocier les contrats miniers, il est important de définir un régime fiscal minier ajusté, qui puisse notamment s'adapter à l'évolution des cours internationaux.</p> <p>Du 26 au 28 avril 2022, une session de formation sur la mod&eacute;lisation fiscale des projets du secteur extractif a &eacute;t&eacute; organis&eacute;e pour les membres du Comit&eacute; National (CN) de l&#39;Initiative pour la Transparence dans les Industries Extractives (ITIE) du S&eacute;n&eacute;gal, en partenariat avec le Natural Resource Governance Institute (NRGI). Yannick Bouterige (Ferdi) y a pr&eacute;sent&eacute; une analyse du droit fiscal et du partage de rente du S&eacute;n&eacute;gal.</p> <p>La pr&eacute;sentation visait &agrave; r&eacute;pondre &agrave; plusieurs questions : Comment le syst&egrave;me fiscal et le partage de rente qui en d&eacute;coule ont-ils &eacute;volu&eacute; dans le secteur industriel aurif&egrave;re ? O&ugrave; se situe le S&eacute;n&eacute;gal par rapport aux autres pays africains sub-sahariens ? Quelles recommandations pourrait-on &eacute;mettre afin d&#39;am&eacute;liorer le syst&egrave;me fiscal ?</p> <h2>R&eacute;sum&eacute;</h2> <p>Le S&eacute;n&eacute;gal est un pays riche en ressources naturelles : le secteur extractif repr&eacute;sente 38% de ses exportations en 2020. Le pays produit principalement de l&#39;or et du phosphate. L&#39;ancien code minier du S&eacute;n&eacute;gal de 2003 ne permettait cependant pas de capter une part suffisante de la rente mini&egrave;re. En effet, le contexte de l&#39;&eacute;poque &eacute;tait marqu&eacute; par un faible prix des mati&egrave;res premi&egrave;res. Cet ancien code minier avait pour objectif d&#39;attirer les investissements miniers en offrant de nombreux avantages fiscaux. Mais lorsqu&#39;&agrave; partir du milieu des ann&eacute;es 2000, a eu lieu un nouveau super cycle des prix des mati&egrave;res premi&egrave;res, le S&eacute;n&eacute;gal a &eacute;t&eacute; oblig&eacute; de prendre des mesures pour augmenter ses recettes mini&egrave;res, ce qui a abouti &agrave; l&#39;adoption d&#39;un nouveau code minier en 2016.</p> <p>L&rsquo;&eacute;volution de la politique mini&egrave;re du S&eacute;n&eacute;gal refl&egrave;te parfaitement les difficult&eacute;s rencontr&eacute;es par les pays en d&eacute;veloppement riches en ressources. Beaucoup sont tiraill&eacute;s entre, d&rsquo;une part, la volont&eacute; d&rsquo; attirer les investisseurs en accordant des avantages fiscaux et, d&rsquo;autre part, la d&eacute;ception une fois les projets lanc&eacute;s de constater que les recettes ne suivent pas, surtout lorsque les cours mondiaux augmentent mais que le syst&egrave;me fiscal n&rsquo;est pas progressif. Afin d&#39;&eacute;viter d&#39;&ecirc;tre oblig&eacute; de ren&eacute;gocier les contrats miniers, il est important de d&eacute;finir un r&eacute;gime fiscal minier ajust&eacute;, qui puisse notamment s&#39;adapter &agrave; l&#39;&eacute;volution des cours internationaux.</p> west africa Senegal, extractive sector, mining sector, civil society, human rights, future generations, preserving resource revenue, resources, https://ferdi.fr/evenements/regime-fiscal-et-partage-de-rente-du-senegal-intervention-devant-le-comite-national-de-l-itie-senegal

international taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith webinar/lecture high language proficiency None all <h1 _msthash="38409" _msttexthash="31428072">PRÉSENTATION DE WATAF À LA PLÉNIÈRE DE LA CEDEAO : « QUESTIONS FISCALES MONDIALES ÉMERGENTES ET DÉFIS DE LA MOBILISATION DES RECETTES NATIONALES POUR LE DÉVELOPPEMENT EN AFRIQUE DE L’OUEST »</h1> <p>/ <font _msthash="38410" _mstmutation="1" _msttexthash="328367"><a _istranslated="1" _mstmutation="1" href="https://wataf-tax.org/category/news/">news</a> / Par <a _istranslated="1" _mstmutation="1" href="https://wataf-tax.org/author/jomesili/" rel="author" title="View all posts by WATAF Admin">WATAF Admin</a></font></p> <p _msthash="38411" _msttexthash="252540691">Conformément à l’objectif de WATAF d’impliquer les principales parties prenantes au sein de l’écosystème fiscal afin d’améliorer la génération des recettes nécessaires au développement et à la fourniture de services publics dans les pays d’Afrique de l’Ouest, WATAF a présenté un document <strong _istranslated="1"><em _istranslated="1">sur « Les problèmes fiscaux mondiaux émergents et les défis de la mobilisation des recettes intérieures pour le développement en Afrique de l’Ouest » lors de</em></strong> la session plénière de la CEDEAO tenue le 18 juin, 2022 à Abuja, Nigeria.</p> <p _msthash="38412" _msttexthash="348763454">Les points saillants de la session comprennent un aperçu de l’effort mondial pour freiner les systèmes d’érosion de la base d’imposition et de transfert de bénéfices (BEPS), les prix de transfert abusifs (TP), la taxation de l’économie numérique, ainsi que d’autres pratiques fiscales dommageables et leur impact probable sur les économies des pays d’Afrique de l’Ouest, avec un accent particulier sur le rôle important des parlementaires des pays de la CEDEAO dans la fourniture d’une législation fiscale complémentaire pour soutenir les administrations fiscales.</p> <p _msthash="38413" _msttexthash="246399465">Le parley est un prélude aux tables rondes prévues pays par pays sur les questions mondiales émergentes avec les parlementaires des 15 États membres de WATAF. On s’attend à ce que cette initiative favorise une meilleure compréhension du travail des administrations fiscales par les parlementaires ouest-africains avec l’avantage connexe d’une amélioration globale de la législation fiscale nationale dans les pays membres de WATAF pour répondre à la dynamique de l’environnement des affaires.</p> <h1>WATAF PRESENTATION AT THE ECOWAS PLENARY: &ldquo;EMERGING GLOBAL TAX ISSUES AND CHALLENGES OF MOBILISING DOMESTIC REVENUE FOR DEVELOPMENT IN WEST AFRICA&rdquo;</h1> <p>/&nbsp;<a href="https://wataf-tax.org/category/news/">news</a>&nbsp;/ By&nbsp;<a href="https://wataf-tax.org/author/jomesili/" rel="author" title="View all posts by WATAF Admin">WATAF Admin</a></p> <p>In consonance with WATAF&rsquo;s objective to engage key stakeholders within the tax ecosystem in order to improve the generation of needed revenue for development and the provision of public services in West African countries, WATAF presented a paper&nbsp;<strong><em>on &ldquo;Emerging global tax issues and challenges of mobilising domestic revenue for development in West Africa&rdquo;</em></strong>&nbsp;at the ECOWAS plenary session held on 18 June, 2022 in Abuja, Nigeria.</p> <p>Highlights of the session include an overview of the global effort to curb Base Erosion and Profit Shifting (BEPS) schemes, abusive Transfer Pricing (TP), taxation of the digital economy, alongside other harmful tax practices and their likely impact on the economies of countries in West Africa, with particular emphasis on the important role of ECOWAS Countries&rsquo; parliamentarians in providing complimentary tax legislation to support tax administrations.</p> <p>The parley is a prelude to the planned country-by-country roundtable discussions on emerging global issues with the 15 WATAF Member States&rsquo; parliamentarians. It is expected that this initiative will promote a better understanding of the work of tax administrations by West African Parliamentarians with the attendant benefit of an wholesale improvement of domestic tax legislation in WATAF member countries to meet-up with the dynamics of the business environment.</p> west africa WATAF, BEPS, pillar 1, Pillar 2, Pillar one, Pillar Two, Transfer pricing, TP, UN, inclusive framework, ECOWAS Countries, domestic laws, https://www.youtube.com/watch?v=wOzMiulKz0A

tax administration tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all <p _msthash="38358" _msttexthash="84985966">Le Forum de l’administration fiscale ouest-africaine (WATAF) a lancé le Comité de gestion des risques de conformité (WCRMC) du WATAF lors d’une réunion de 2 jours des chefs du Département de la gestion des risques et de leurs adjoints des États membres, qui s’est tenue virtuellement les 28 et 29 mars 2022.</p> <p _msthash="38359" _msttexthash="92239134">La réunion a fourni une plate-forme pour discuter, partager des connaissances et des expériences communes sur les processus et programmes de gestion des risques de conformité dans les pays membres, ainsi que pour évaluer les efforts déployés par chaque pays membre pour réduire le manque à gagner fiscal grâce à la mise en œuvre efficace du cadre et de la boîte à outils de gestion des risques de conformité de la WATAF.</p> <p _msthash="38360" _msttexthash="34424715">Ce fut également l’occasion pour les participants d’être formés sur les domaines clés de la gestion des risques de conformité (CRM) en utilisant le cadre CRM développé par WATAF pour répondre aux besoins des États membres.</p> <p _msthash="38361" _msttexthash="93049164">Après la formation de 2 jours, qui a été facilitée par le consultant de WATAF, M. James Kerkulah, la réunion a convenu que le lancement de WCRMC était approprié. Il a en outre été souligné que la réunion régulière des chefs de département de la gestion des risques pour partager les meilleures pratiques en matière de CRM facilitera sans aucun doute une augmentation de la mobilisation des recettes intérieures de la région.</p> <p _msthash="38362" _msttexthash="5285241">Les participants sont convenus que les principaux objectifs du Comité seraient les suivants :</p> <ul> <li _msthash="38363" _msttexthash="1943422"> Mettre en œuvre le cadre CRM et la boîte à outils de WATAF.</li> <li _msthash="38364" _msttexthash="41194101">Partager des ressources et des outils communs en matière d’identification, d’analyse, d’évaluation, de hiérarchisation, de traitement et de surveillance des risques de conformité.</li> <li _msthash="38365" _msttexthash="14640990">Servir de plate-forme pour le partage de connaissances et d’expériences en matière de gestion des risques de conformité.</li> <li _msthash="38366" _msttexthash="17469608">Donner aux membres l’occasion de s’entraider dans les domaines où il y a des besoins en matière de gestion des risques liés à la conformité.</li> </ul> <p _msthash="38367" _msttexthash="10016045">Essodokam Ababohou (Togo) et Binta B. Jawo (Gambie) ont été élus Président et Vice-Président pour diriger les activités du Comité. </p> <p _msthash="38368" _msttexthash="9000303">Un ordre du jour provisoire a été convenu pour guider la réunion inaugurale de la WCRMC, qui se tiendra à une date à déterminer.</p> <p _msthash="38369" _msttexthash="20676279">WATAF s’engage à identifier les principaux domaines de besoin dans les États membres en vue de proposer des solutions et de développer les capacités des agents des impôts dans la région.</p> <p>The West African Tax Administration Forum (WATAF) launched the WATAF&rsquo;s Compliance Risk Management Committee (WCRMC) during a 2-day meeting of Heads of Risk Management Department and their deputies from Member States, held virtually from 28-29 March, 2022.</p> <p>The meeting provided a platform to discuss, share knowledge and common experience on compliance risk management processes and programmes in member countries, as well as to assess the efforts each member country has made towards the reduction of the tax gap through effective implementation of the WATAF&rsquo;s Compliance Risk Management Framework and Toolkit.</p> <p>It was also an opportunity for participants to be trained on key areas of Compliance Risk Management (CRM) using the CRM Framework developed by WATAF to cater for the needs of Member States.</p> <p>After the 2-day training, which was facilitated by WATAF&rsquo;s consultant, Mr James Kerkulah, the meeting agreed that the launch of WCRMC was appropriate. It was further emphasised that the regular meeting of Risk Management Department Heads to share best practices in CRM will undoubtedly facilitate an increase in the region&rsquo;s domestic revenue mobilisation.</p> <p>The meeting agreed that the key objectives of the Committee shall be as follows:</p> <ul> <li>&nbsp;Implement WATAF&rsquo;s CRM framework and toolkit.</li> <li>Share common resources and tools in compliance risks identification, analysis, evaluation, prioritisation, treatment, and monitoring.</li> <li>Serve as a platform for knowledge and experience sharing in compliance risk management.</li> <li>Provide an opportunity for members to assist each other in areas of needs in compliance risk management.</li> </ul> <p>Essodokam Ababohou from Togo and Binta B. Jawo from The Gambia were elected to serve as the Chairperson and the Vice Chairperson to drive the activities of the Committee.&nbsp;</p> <p>A provisional agenda was agreed upon, to guide the inaugural meeting of WCRMC, to be held at a date to be determined.</p> <p>WATAF is committed to identifying key areas of need in Member States with a view to proffering solutions and developing the capacity of tax officials in the Region.</p> west africa WATAF, tax compliance, Compliance Risk Management, CRM, risks identification, analysis, evaluation, prioritisation, treatment, monitoring, WATAF Compliance Risk Management Committee, domestic revenue mobilisation, https://wataf-tax.org/2022/03/29/the-launch-of-the-watafs-compliance-risk-management-committee-wcrmc-from-28-29-march-2022/

digital taxation domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication medium language proficiency None all <ul> <li _msthash="38318" _msttexthash="2133339">Qui utilise les services financiers numériques au Ghana ?</li> <li _msthash="38319" _msttexthash="1022320">Dans quelle mesure les utilisent-ils?</li> <li _msthash="38320" _msttexthash="2483442">Comment les services financiers numériques sont-ils taxés?</li> </ul> <ul> <li>Who uses digital financial services in Ghana?</li> <li>How much do they use them?</li> <li>How are digital financial services taxed?</li> </ul> west africa ICTD, Ghana, digital economy, digital financial services, taxing digital financial services, digital payments, digitalisation, DIGITAX, Digitisation, Ghana https://www.ictd.ac/publication/taxation-of-digital-financial-services-in-ghana/

domestic taxation customs & excises, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all <h3 _msthash="38278" _msttexthash="3792399">Document 20 de l’Administration fiscale africaine</h3> <p _msthash="38279" _msttexthash="4261224357">Ce document prédit les résultats financiers et de santé publique d’un changement dans la structure de la taxe d’accise pour les cigarettes au Ghana. Plus de 5 000 personnes sont tuées chaque année par des maladies causées par le tabac au Ghana (Tobacco Atlas 2018). Actuellement, le pays a une approche d’administration fiscale unitaire, avec une structure fiscale ad valorem uniforme sur tous les produits soumis à accise, y compris le tabac. Cependant, la directive de la CEDEAO sur la lutte antitabac, conformément à la Convention-cadre de l’OMS pour la lutte antitabac (OMS 2003), recommande une structure fiscale simple – utilisant un système mixte d’accises avec un plancher fiscal spécifique minimum pour surmonter les limites d’un système ad valorem sur les produits du tabac, en particulier les cigarettes. L’étude simule donc des interventions de politique fiscale mixte et évalue leur effet sur les recettes publiques et la santé publique par rapport au système fiscal ad valorem actuel. La collecte de données primaires sur les prix du tabac dans trois zones géographiques du pays a été menée en février 2020, dans les localités rurales et urbaines. Cela a été étayé par des données secondaires provenant de bases de données nationales et internationales. En supposant que le Ghana adopte une structure fiscale mixte, la simulation montre que, si le gouvernement impose un droit d’accise spécifique de 4,00 GH₵ (0,80 dollar EU) par paquet en plus du taux ad valorem actuel de 175 pour cent de la valeur CAF, le prix de détail moyen d’un paquet de cigarettes augmenterait de 128 pour cent, La consommation de cigarettes diminue de 27 %, les recettes provenant de la taxe d’accise sur le tabac augmentent de 627 % et les recettes fiscales globales liées au tabac augmentent de 201 %. De plus, il y aurait une baisse significative de la prévalence du tabagisme (3,3 %), de l’intensité du tabagisme (1 448 cigarettes par année) et 3 526 décès prématurés liés au tabagisme seraient évités. Le document plaide en faveur d’une administration fiscale et d’une capacité technique solides, avec un engagement continu du gouvernement à ajuster le taux d’imposition en fonction du taux d’inflation et de la croissance du revenu par habitant.</p> <h3>African Tax Administration Paper 20</h3> <p>This paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure on all excisable products, including tobacco. However, the ECOWAS directive on tobacco control, in line with the WHO Framework Convention on Tobacco Control (WHO 2003), recommends a simple tax structure &ndash; using a mixed excise system with a minimum specific tax floor to overcome the limitations of an ad valorem system on tobacco products, especially cigarettes. The study therefore simulates mixed tax policy interventions, and assesses their effect on government revenue and public health relative to the current ad valorem tax system. Primary data collection of tobacco prices in three geographical zones of the country was conducted in February 2020, across both rural and urban localities. This was supported with secondary data from national and international databases. Based on the assumption that Ghana adopts a mixed tax structure, the simulation shows that, if the government imposes a specific excise tax of GH₵4.00 (US$0.80) per pack in addition to the current ad valorem rate of 175 per cent of the CIF value, the average retail price of a cigarette pack would increase by 128 per cent, cigarette consumption decrease by 27 per cent, tobacco excise tax revenue increase by 627 per cent, and overall tobacco-related government tax revenue increase by 201 per cent. Additionally, there would be significant declines in smoking prevalence (3.3%), smoking intensity (1,448 cigarettes per year), and 3,526 premature smoking-related deaths would be avoided. The paper advocates for a strong tax administration and technical capacity, with continuous commitment by the government to adjust the tax rate in line with the rate of inflation and per capita income growth.</p> west africa Tobacco Tax, Ghana, tobacco tax policy, indirect taxes, consumption tax, sin tax, sin taxes, increase tobacco tax, health https://www.ictd.ac/publication/fiscal-public-health-impact-change-tobacco-excise-taxes-ghana/

domestic taxation domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all <h3 _msthash="38230" _msttexthash="529100">Lutte contre le tabagisme</h3> <p _msthash="38231" _msttexthash="53323491"><strong _istranslated="1">Objectif</strong><br _istranslated="1"/> Évaluer l’affirmation commune de l’industrie selon laquelle une taxation plus élevée du tabac entraîne des niveaux plus élevés de contrebande, en particulier dans un contexte de capacité limitée de l’État.</p> <p _msthash="38232" _msttexthash="110827574"><strong _istranslated="1">Conception</strong><br _istranslated="1"/> Cet article évalue les effets d’une augmentation de la taxe sur le tabac en Sierra Leone sur la contrebande à l’aide d’analyses des lacunes. Ses modèles sont basés sur plusieurs séries de l’enquête démographique et de santé et sur les données douanières, ainsi que sur les données nouvellement collectées sur les prix des cigarettes.</p> <p _msthash="38233" _msttexthash="192307388"><strong _istranslated="1">Résultats</strong><br _istranslated="1"/> Le document montre qu’en dépit d’une augmentation substantielle de la taxation des cigarettes et malgré l’absence d’autres politiques officielles de lutte antitabac, la contrebande n’a pas augmenté en Sierra Leone. Son modèle primaire montre une diminution de la contrebande de cigarettes de 16,74% suite à l’augmentation de la taxe, parallèlement à une diminution plus large de la consommation de cigarettes et à une augmentation des recettes fiscales.</p> <p _msthash="38234" _msttexthash="87035819"><strong _istranslated="1">Conclusions</strong><br _istranslated="1"/> En présentant une étude de cas sur les faibles revenus et la faible capacité d’application de la loi, cet article fournit des preuves nouvelles et essentielles au débat sur le lien entre la contrebande fiscale et la contrebande fiscale. En outre, il soulève de nouvelles questions sur la manière dont les États peuvent, dans ces contextes, limiter la contrebande de cigarettes.</p> <p _msthash="38235" _msttexthash="5667051"><strong _istranslated="1">Déclaration de</strong><br _istranslated="1"/> disponibilité des données Les données sont disponibles sur demande raisonnable.</p> <p _msthash="38236" _msttexthash="6303401"><strong _istranslated="1">Thème de recherche :</strong> <a _istranslated="1" href="https://www.ictd.ac/theme/informal-tax/" rel="tag">Informalité et fiscalité</a>, <a _istranslated="1" href="https://www.ictd.ac/theme/tax-welfare-and-inequality/" rel="tag">Fiscalité, Bien-être et inégalités,</a> <a _istranslated="1" href="https://www.ictd.ac/theme/tobacco-taxation/" rel="tag">Taxation du tabac</a></p> <h3>Tobacco Control</h3> <p><strong>Objective</strong><br /> To evaluate the common industry claim that higher tobacco taxation leads to higher levels of smuggling, particularly in a limited state capacity setting.</p> <p><strong>Design</strong><br /> This paper evaluates the effects of a tobacco tax increase in Sierra Leone on smuggling by using gap analyses. Its models are based on multiple rounds of the Demographic and Health Survey and customs data as well as newly collected data on cigarette prices.</p> <p><strong>Results</strong><br /> The paper shows that despite a substantial increase in cigarette taxation, and despite the absence of other formal tobacco control policies, smuggling has not increased in Sierra Leone. Its primary model shows a decrease in cigarette smuggling by 16.74% following the tax increase, alongside a decrease in cigarette consumption more widely and an increase in tax revenue.</p> <p><strong>Conclusions</strong><br /> By presenting a low income and lower enforcement capacity case study, this paper provides novel and critical evidence to the debate on the tax-smuggling link. Furthermore, it points to new questions on how states in these contexts can limit cigarette smuggling.</p> <p><strong>Data availability statement</strong><br /> Data are available on reasonable request.</p> <p><strong>Research theme:</strong>&nbsp;<a href="https://www.ictd.ac/theme/informal-tax/" rel="tag">Informality and Tax</a>,&nbsp;<a href="https://www.ictd.ac/theme/tax-welfare-and-inequality/" rel="tag">Tax, Welfare and Inequality</a>,&nbsp;<a href="https://www.ictd.ac/theme/tobacco-taxation/" rel="tag">Tobacco Taxation</a></p> west africa tobacco taxation, smuggling, Sierra Leone, indirect tax, excises, sin tax https://www.ictd.ac/publication/no-smoking-gun-tobacco-taxation-and-smuggling-in-sierra-leone/

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, tax administration / management / it, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all <h3 _msthash="38186" _msttexthash="402961">Document de travail 139</h3> <p _msthash="38187" _msttexthash="362956958">Ces dernières années, l’attention politique intérieure et internationale s’est souvent concentrée sur l’élargissement de l’assiette fiscale afin d’inclure une plus grande part de la population dans le « filet fiscal ». Cela repose, en partie, sur l’espoir que l’expansion de la fiscalité se traduira par des « dividendes de gouvernance » positifs pour les contribuables. Toutefois, les conséquences de l’extension de l’assiette fiscale dans les zones rurales des pays à faible revenu n’ont pas été suffisamment prises en compte.</p> <p _msthash="38188" _msttexthash="142428546">À travers les études de cas du Togo, du Bénin et de la Sierra Leone, nous démontrons que l’extension de la fiscalité aux zones rurales est souvent très inefficace, ce qui entraîne peu ou pas de gains de revenus lorsque l’on tient compte des coûts de recouvrement. Lorsque les recettes dépassent les coûts de recouvrement, elles ne couvrent souvent que les salaires des collectivités locales et ne restent que peu de choses pour la fourniture de biens et de services publics.</p> <p _msthash="38189" _msttexthash="179439897">Les implications de l’inefficacité de la collecte des impôts ruraux sont donc importantes pour la mobilisation des recettes, la gouvernance et la prestation de services publics, les relations de responsabilité avec les citoyens et les attentes des contribuables vis-à-vis de l’État. En conséquence, nous nous interrogeons sur la raison d’être de l’imposition aux citoyens ruraux des pays à faible revenu.</p> <p _msthash="38190" _msttexthash="407141254">Au lieu de cela, nous plaidons pour une reconceptualisation de la nature du contrat social fiscal, en démêlant le concept de contrat social de l’individu. Au contraire, un contrat social collectif met davantage l’accent sur l’imposition de la richesse et la redistribution et reconnaît que les droits fondamentaux de la citoyenneté ne sont pas, ou ne devraient pas, dépendre du paiement d’impôts directs au gouvernement. Plutôt que d’étendre la fiscalité, nous plaidons pour l’élargissement de la voix politique et des droits des citoyens ruraux, grâce à une approche « services d’abord ».</p> <h3>Working Paper 139</h3> <p>In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater share of the population in the &lsquo;tax net&rsquo;. This is based, in part, on the hope that the expansion of taxation will result in positive &lsquo;governance dividends&rsquo; for taxpayers. However, the implications of extending the tax base in rural areas in low-income countries has been insufficiently considered.</p> <p>Through the case studies of Togo, Benin, and Sierra Leone, we demonstrate that extending taxation to rural areas is often highly inefficient, leading to few, if any, revenue gains when factoring in the costs of collection. Where revenues exceed the costs of collection, they often only cover local government salaries with little remaining for the provision of public goods and services.</p> <p>The implications of rural tax collection inefficiency are thus significant for revenue mobilisation, governance and public service delivery, accountability relationships with citizens, and taxpayer expectations of the state. Accordingly, we question the rationale for extending taxation to rural citizens in low-income countries.</p> <p>Instead, we argue for a reconceptualisation of the nature of the fiscal social contract, disentangling the concept of the social contract from the individual. Rather, a collective social contract places greater emphasis on the taxation of wealth and redistribution and recognises that basic rights of citizenship are not, or should not, be contingent on paying direct taxes to the government. Rather than expanding taxation, we argue for the expansion of political voice and rights to rural citizens, through a &lsquo;services-first&rsquo; approach.</p> west africa ICTD, Togo, Benin, Sierra Leone, tax compliance in rural areas, stakeholders, tax and human rights, government services, https://www.ictd.ac/publication/tax-governance-scarce-revenues/

digital taxation domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication medium language proficiency None all <ul> <li _msthash="38144" _msttexthash="8585057">Qui utilise les services financiers numériques en Côte d’Ivoire ?</li> <li _msthash="38145" _msttexthash="1022320">Dans quelle mesure les utilisent-ils?</li> <li _msthash="38146" _msttexthash="2483442">Comment les services financiers numériques sont-ils taxés?</li> </ul> <p _msthash="38147" _msttexthash="7866742">Téléchargez notre infographie de deux pages avec des faits et des chiffres répondant à ces questions, et plus encore.</p> <ul> <li>Who uses digital financial services in C&ocirc;te d&rsquo;Ivoire?</li> <li>How much do they use them?</li> <li>How are digital financial services taxed?</li> </ul> <p>Download our two-page infographic with facts and figures answering these questions, and more.</p> west africa ICTD, Taxation of digital financial services, Ivory Coast, indirect taxes, digital financial services, https://www.ictd.ac/publication/taxation-of-digital-financial-services-in-cote-divoire/

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, tax policy & future trends low databandwith publication medium language proficiency None all <h3 _msthash="38103" _msttexthash="11041251">Document de travail 52 de la Division des technologies de l’information et des communications</h3> <p _msthash="38104" _msttexthash="2796439386">Cette analyse utilise les données de panel de trente-cinq départements sur la période 2001-2011 pour analyser l’effet des dons du gouvernement central sur la mobilisation des recettes locales en Côte d’Ivoire. L’étude considère les deux composantes des recettes propres locales en Côte d’Ivoire : les recettes fiscales (LTR) et les recettes non fiscales (LNTR). Pour mener à bien l’étude, l’analyse est fondée sur un nouvel ensemble de données soigneusement construit et sur des estimateurs économétriques très récents et appropriés (effets fixes groupés (EFG)). La méthode GFE suppose que l’hétérogénéité non observée peut être constante et/ou varier dans le temps d’un département à l’autre. Nous combinons cette méthode avec des régressions de variables instrumentales (IV) dans une procédure des moindres carrés en deux étapes pour contrôler l’endogénéité des subventions. Dans l’ensemble, les résultats montrent un effet statistiquement significatif et positif des subventions centrales sur la mobilisation locale des recettes fiscales et non fiscales. Ainsi, l’étude révèle que les subventions centrales aux municipalités ne déplacent pas les recettes locales, mais conduisent plutôt à des recettes plus élevées. Toutefois, l’effet sur les recettes fiscales est plus important que celui sur les recettes non fiscales. Une augmentation de 10 % du total des subventions aux collectivités locales est associée à une augmentation de 4,1 % des recettes fiscales mobilisées par l’administration locale, alors que les recettes non fiscales n’augmentent que de 1,8 %. Nous constatons également que, bien que les conflits aient un impact négatif sur la mobilisation des revenus locaux, cet impact reste généralement limité. Le conflit n’est pas significatif à 5 % de signification statistique.</p> <h3>ICTD Working Paper 52</h3> <p>This analysis uses panel data from thirty-five departments over the period 2001-2011 to analyse the effect of grants from central government on local revenue mobilisation in C&ocirc;te d&rsquo;Ivoire. The study considers the two components of local own revenue in C&ocirc;te d&rsquo;Ivoire: tax revenue (LTR) and non-tax revenue (LNTR). To perform the investigation, the analysis is based on a carefully-constructed novel dataset, and very recent and appropriate econometric estimators (Grouped Fixed Effects (GFE)). The GFE method assumes that unobserved heterogeneity can be constant and/or varying over time among individual departments. We combine this method with Instrumental Variable (IV) regressions in a two-stage least squares procedure to control for endogeneity of grants. Overall, the results show a statistically significant and positive effect of central grants on local mobilisation of tax and non-tax revenue. Thus, the study finds that central grants to municipalities do not displace local revenue, but instead lead to higher revenue. However, the effect on tax revenue is more important than that on non-tax revenue. A 10 per cent increase in total grants to local government is associated with a 4.1 per cent increase in tax revenue mobilised by local administration, while increasing non-tax revenue by only 1.8 per cent. We also find that, although conflict has a negative impact on mobilisation of local revenue, this impact remains generally limited. The conflict is not significant at 5 per cent statistical significance.</p> west africa conflict,ICTD, Ivory Coast, Côte d'Ivoire, fiscal decentralisation, grouped fixed effect, intergovernmental transfers, local government, municipalities https://www.ictd.ac/publication/the-effect-of-central-grants-on-local-tax-and-non-tax-revenue-mobilisation-in-a-conflict-setting-evidence-from-cote-d-ivoire/

digital taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends, taxation in the digital economy low databandwith publication medium language proficiency None all <h1 _msthash="38032" _msttexthash="3662724">Quelle logique y a-t-il à taxer davantage MTN ou Orange que les groupes miniers ?</h1> <h2 _msthash="38033" _msttexthash="45322732">Dans la plupart des pays du continent, la pression fiscale subie par les télécoms est bien plus élevée que celle pesant sur le secteur minier. Une pratique contre-productive à laquelle il est important de mettre un terme, soutiennent les chercheurs Grégoire Rota-Graziosi et Fayçal Sawadogo.</h2> <p _msthash="38034" _msttexthash="327184">8 décembre 2020 à 15:48</p> <p _msthash="38035" _msttexthash="723073">Mis à jour le 8 décembre 2020 à 18:26</p> <p><img _mstalt="268801" alt="Fayçal Sawadogo" src="./material-2023-07-12trans_files/portrait_2tribune-100x100.jpg" style="height:129px; width:129px"/></p> <p _msthash="38036" _msttexthash="359762">Par Fayçal Sawadogo</p> <p _msthash="38037" _msttexthash="47897902">Doctorant en finances publiques au Centre d'études et de recherches sur le développement international (Cerdi), assistant de recherches à la Fondation pour les études et recherches sur le développement international (Ferdi), diplômé de l'Université Ouaga II et de l'Université Clermont-Auvergne</p> <p> </p> <p><img _mstalt="485758" alt="Grégoire Rota-Graziosi" src="./material-2023-07-12trans_files/portrait1trribunemines-100x100.jpg" style="height:129px; width:129px"/></p> <p _msthash="38038" _msttexthash="603941">Par Grégoire Rota-Graziosi</p> <p _msthash="38039" _msttexthash="77634570">Spécialiste des questions de fiscalité et directeur du Centre d'études et de recherches sur le développement international (Cerdi), unité dépendant de l'Université Clermont Auvergne et du CNRS, co-responsable du programme de mobilisation des recettes fiscales à la Fondation pour les études et recherches sur le développement international (Ferdi), professeur des universités.</p> <p> </p> <p><img alt="" src="./material-2023-07-12trans_files/jad20201207-eco-taxes.jpg" style="height:628px; width:1256px"/></p> <p _msthash="38040" _msttexthash="10115638">Le secteur minier (ici au Katanga, en RDC) est entre 30 % et 40 % moins taxé que celui de la téléphonie mobile. © Gwenn Dubourthoumieu pour JA</p> <p _msthash="38041" _msttexthash="16642912">La taxe sur les appels internet via WhatsApp, Skype ou Viber a déclenché de nombreuses protestations au Liban, qui ont entraîné, quelques mois plus tard, une crise politique.</p> <p _msthash="38042" _msttexthash="88632895">De nombreux autres pays, particulièrement en Afrique subsaharienne, ont instauré – dont l’Ouganda, la Zambie et le Kenya – ou essayé d’instaurer – comme le Bénin – des taxes similaires.</p> <p><ins><iframe frameborder="0" height="250" id="aswift_1" name="aswift_1" scrolling="no" src="./material-2023-07-12trans_files/ads.html" width="300"></iframe></ins></p> <p><iframe frameborder="0" height="2" id="google_ads_iframe_/5696689/ja-website/prod-article-articles-inarticle-top-desktop_0" name="google_ads_iframe_/5696689/ja-website/prod-article-articles-inarticle-top-desktop_0" scrolling="no" src="./material-2023-07-12trans_files/saved_resource(2).html" tabindex="0" title="3rd party ad content" width="2"></iframe></p> <h2 _msthash="38043" _msttexthash="1001715">Un important potentiel de croissance</h2> <p _msthash="38044" _msttexthash="26703495">La démarche témoigne de la volonté des gouvernements de trouver de nouvelles sources de financement de leur développement. Mais elle est sensible politiquement, et la conception des taxes se révèle souvent inadéquate.</p> <p _msthash="38045" _msttexthash="3050411">À LIRE<a href="https://www.jeuneafrique.com/mag/685345/economie/telecoms-operateurs-contre-etats-une-escalade-inquietante/">Télécoms : opérateurs contre États, une escalade inquiétante</a></p> <p _msthash="38046" _msttexthash="43713228">La taxation prend fréquemment la forme de droits d’accises spécifiques, habituellement réservés aux alcools et aux tabacs, qui s’ajoutent aux taxes existantes et particulières au secteur des télécommunications.</p> <blockquote> <p _msthash="38047" _msttexthash="13539357">LES TÉLÉCOMMUNICATIONS PARTICIPENT À L’AMÉLIORATION DE L’EFFICIENCE DES MARCHÉS</p> </blockquote> <p _msthash="38048" _msttexthash="52369876">Pourtant, ce dernier est l’un des plus dynamiques sur le continent et offre encore un potentiel important de croissance. Les taux de pénétration des marchés nationaux restent faibles, autour de 45 % en moyenne quand ce chiffre dépassait 60 % en 2017 dans les autres pays en développement, selon GSMA Intelligence.</p> <p _msthash="38049" _msttexthash="95205643">Les télécommunications – qui sur le continent comptent des leaders tels que les sud-africains MTN et Vodacom, le français Orange ou encore Maroc Telecom – participent à l’essor économique en réduisant les coûts de transaction et en améliorant l’efficience des marchés.</p> <h3 _msthash="38050" _msttexthash="3529448">Des niveaux d’imposition anormalement élevés</h3> <p _msthash="38051" _msttexthash="165803105">Une analyse de la charge fiscale pesant sur les entreprises de ce secteur dans 25 pays africains montre que ces dernières sont généralement plus taxées que les acteurs opérant dans les mines d’or. La comparaison est rendue possible par le calcul d’un taux effectif moyen d’imposition (TEMI), qui permet de faire la synthèse de toutes les taxes appliquées sous le contrôle des ministères des Finances et des agences nationales de régulation.</p> <p _msthash="38052" _msttexthash="105149278">Dans les télécoms, le TEMI varie considérablement d’un pays à l’autre, de 33 % en Éthiopie ou 35 % au Maroc à 97 % en RDC et même 118 % au Niger. La moyenne se situe à 64 %. Cela signifie que la taxation au sens large représente en moyenne 64 % des profits d’une entreprise sur la durée d’exploitation de sa licence.</p> <p _msthash="38053" _msttexthash="3646903">À LIRE<a href="https://www.jeuneafrique.com/mag/732440/economie/tribune-entre-etats-et-operateurs-telecoms-un-terrain-a-deminer/">[Tribune] Entre États et opérateurs télécoms, un terrain à déminer</a></p> <p _msthash="38054" _msttexthash="29964493">Dans le secteur minier, le TEMI varie, lui, de 31 % au Nigéria à 72 % au Tchad. La moyenne est de 46 % contre 64 % concernant les télécommunications. Dans 15 pays, la charge fiscale sur les télécoms est plus élevée que celle portant sur les mines.</p> <p _msthash="38055" _msttexthash="124786324">Ces dernières demeurent néanmoins plus taxées que les domaines d’activités classiques, c’est-à-dire soumis à aucune taxe particulière liée au secteur même, dans tous les pays de l’échantillon à l’exclusion du Nigeria. Dans plusieurs pays, la charge fiscale correspondant à la seule taxation spécifique des télécommunications dépasse même celle du secteur minier.</p> <p><strong _msthash="38056" _msttexthash="11777077">Taux effectifs moyens d’imposition (TEMI) pour le secteur des télécommunications, le secteur minier, et le secteur standard</strong></p> <p> </p> <p><img _mstalt="2747745" alt="Capture d’écran 2020-12-08 à 11.48.15" src="./material-2023-07-12trans_files/capture-decran-2020-12-08-a-114815.png" style="height:1474px; width:1216px"/></p> <p _msthash="38057" _msttexthash="2747745">Capture d’écran 2020-12-08 à 11.48.15</p> <p> </p> <h4 _msthash="38058" _msttexthash="456495">Manque de coordination</h4> <p _msthash="38059" _msttexthash="177028787">Pourquoi taxer davantage un opérateur de téléphonie mobile qu’une entreprise aurifère exploitant une ressource non renouvelable ? L’importance de la charge fiscale pesant sur les télécoms s’explique en grande partie par des taxes et redevances particulières au secteur, souvent imposées par le régulateur. Elle illustre donc le manque de coordination voire la concurrence entre le ministère des Finances et l’autorité de régulation.</p> <p _msthash="38060" _msttexthash="76699623">De plus, le secteur minier (aurifère ou autre) bénéficie généralement de clause de stabilité le protégeant de toute variation de l’imposition, à l’inverse des acteurs des télécommunications dont l’activité de lobbying est plus récente.</p> <blockquote> <p _msthash="38061" _msttexthash="4172168">CETTE SITUATION NUIT À L’ÉCONOMIE DANS SON ENSEMBLE</p> </blockquote> <p _msthash="38062" _msttexthash="286806507">Au-delà du niveau d’imposition mesuré par le TEMI, la forme de l’impôt a toute son importance en termes de montant de recettes fiscales collectées et d’impact sur le développement du secteur d’activité. Certaines ponctions – comme les taxes sur les appels nationaux ou internationaux ou les redevances d’interconnexion – sont particulièrement dommageables pour l’essor du secteur et, par ricochet, de l’économie dans son ensemble.</p> <p _msthash="38063" _msttexthash="50968970">Ces prélèvements, non progressifs et dont le montant unitaire ne varie pas selon le profit réalisé sur l’appel, augmentent le coût de production du service, créant une distorsion pour l’économie du secteur.</p> <p _msthash="38064" _msttexthash="53478035">Une révision de ces taxes particulières s’impose afin de les remplacer par une taxation plus neutre économiquement, comme l’impôt sur les sociétés avec un taux majoré par exemple. Une façon de conjuguer mobilisation des recettes fiscales et essor économique.</p> <h1>Quelle logique y a-t-il &agrave; taxer davantage MTN ou Orange que les groupes miniers ?</h1> <h2>Dans la plupart des pays du continent, la pression fiscale subie par les t&eacute;l&eacute;coms est bien plus &eacute;lev&eacute;e que celle pesant sur le secteur minier. Une pratique contre-productive &agrave; laquelle il est important de mettre un terme, soutiennent les chercheurs Gr&eacute;goire Rota-Graziosi et Fay&ccedil;al Sawadogo.</h2> <p>8 d&eacute;cembre 2020 &agrave; 15:48</p> <p>Mis &agrave; jour le 8 d&eacute;cembre 2020 &agrave; 18:26</p> <p><img alt="Fayçal Sawadogo" src="https://www.jeuneafrique.com/cdn-cgi/image/q=100,f=auto,metadata=none,width=129,height=129/https://www.jeuneafrique.com/medias/2020/12/08/portrait_2tribune-100x100.jpg" style="height:129px; width:129px" /></p> <p>Par&nbsp;Fay&ccedil;al Sawadogo</p> <p>Doctorant en finances publiques au Centre d&#39;&eacute;tudes et de recherches sur le d&eacute;veloppement international (Cerdi), assistant de recherches &agrave; la Fondation pour les &eacute;tudes et recherches sur le d&eacute;veloppement international (Ferdi), dipl&ocirc;m&eacute; de l&#39;Universit&eacute; Ouaga II et de l&#39;Universit&eacute; Clermont-Auvergne</p> <p>&nbsp;</p> <p><img alt="Grégoire Rota-Graziosi" src="https://www.jeuneafrique.com/cdn-cgi/image/q=100,f=auto,metadata=none,width=129,height=129/https://www.jeuneafrique.com/medias/2020/12/08/portrait1trribunemines-100x100.jpg" style="height:129px; width:129px" /></p> <p>Par&nbsp;Gr&eacute;goire Rota-Graziosi</p> <p>Sp&eacute;cialiste des questions de fiscalit&eacute; et directeur du Centre d&#39;&eacute;tudes et de recherches sur le d&eacute;veloppement international (Cerdi), unit&eacute; d&eacute;pendant de l&#39;Universit&eacute; Clermont Auvergne et du CNRS, co-responsable du programme de mobilisation des recettes fiscales &agrave; la Fondation pour les &eacute;tudes et recherches sur le d&eacute;veloppement international (Ferdi), professeur des universit&eacute;s.</p> <p>&nbsp;</p> <p><img alt="" src="https://www.jeuneafrique.com/cdn-cgi/image/q=100,f=auto,metadata=none,width=1256,height=628/https://www.jeuneafrique.com/medias/2020/12/07/jad20201207-eco-taxes.jpg" style="height:628px; width:1256px" /></p> <p>Le secteur minier (ici au Katanga, en RDC) est entre 30 % et 40 % moins tax&eacute; que celui de la t&eacute;l&eacute;phonie mobile. &copy; Gwenn Dubourthoumieu pour JA</p> <p>La taxe sur les appels internet via WhatsApp, Skype ou Viber a d&eacute;clench&eacute; de nombreuses protestations au Liban, qui ont entra&icirc;n&eacute;, quelques mois plus tard, une crise politique.</p> <p>De nombreux autres pays, particuli&egrave;rement en Afrique subsaharienne, ont instaur&eacute; &ndash; dont l&rsquo;Ouganda, la Zambie et le Kenya &ndash; ou essay&eacute; d&rsquo;instaurer &ndash; comme le B&eacute;nin &ndash; des taxes similaires.</p> <p><ins><iframe frameborder="0" height="250" id="aswift_1" name="aswift_1" scrolling="no" src="https://googleads.g.doubleclick.net/pagead/ads?gdpr=0&amp;client=ca-pub-2060893485468351&amp;output=html&amp;h=250&amp;slotname=8625783333&amp;adk=2755104293&amp;adf=3093116422&amp;pi=t.ma~as.8625783333&amp;w=300&amp;lmt=1678897843&amp;format=300x250&amp;url=https%3A%2F%2Fwww.jeuneafrique.com%2F1087236%2Feconomie%2Ftribune-quelle-logique-y-a-t-il-a-taxer-davantage-mtn-ou-orange-que-les-groupes-miniers%2F&amp;wgl=1&amp;adsid=ChEI8NnFoAYQmbznopqLlqmFARI5APsQfT6XK50Y3eB189IQLgYfcqzXAhS0Lk2TlrM-lfq43YM7kSNz-a49hWKuR51EYtRPa6epHiyF&amp;uach=WyJXaW5kb3dzIiwiMTAuMC4wIiwieDg2IiwiIiwiMTEwLjAuMTU4Ny42OSIsW10sZmFsc2UsbnVsbCwiNjQiLFtbIkNocm9taXVtIiwiMTEwLjAuNTQ4MS4xOTIiXSxbIk5vdCBBKEJyYW5kIiwiMjQuMC4wLjAiXSxbIk1pY3Jvc29mdCBFZGdlIiwiMTEwLjAuMTU4Ny42OSJdXSxmYWxzZV0.&amp;dt=1678897627127&amp;bpp=4&amp;bdt=14136&amp;idt=786&amp;shv=r20230313&amp;mjsv=m202303060101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;cookie=ID%3Da58b9f5716c226a6-22aade9b8cd80085%3AT%3D1673825846%3AS%3DALNI_Mb5s4_BqkTQ0bNO5dcCVx4nKDnv5Q&amp;gpic=UID%3D00000bc309e3681e%3AT%3D1673825846%3ART%3D1678897618%3AS%3DALNI_MaPP_oCMAsfK6GDP5hU-Z_in0YP-A&amp;prev_fmts=0x0&amp;nras=1&amp;correlator=5325351554812&amp;frm=20&amp;pv=1&amp;ga_vid=229845700.1673825846&amp;ga_sid=1678897618&amp;ga_hid=1809382169&amp;ga_fc=1&amp;u_tz=-420&amp;u_his=2&amp;u_h=1080&amp;u_w=1920&amp;u_ah=1040&amp;u_aw=1920&amp;u_cd=24&amp;u_sd=1&amp;dmc=8&amp;adx=768&amp;ady=1925&amp;biw=1856&amp;bih=969&amp;scr_x=0&amp;scr_y=0&amp;eid=44759837%2C44759876%2C44759927%2C44777876%2C44773810%2C31072953%2C31071260%2C21065725%2C31072923&amp;oid=2&amp;pvsid=2838845655796060&amp;tmod=297669499&amp;wsm=1&amp;uas=1&amp;nvt=1&amp;fc=1920&amp;brdim=0%2C0%2C0%2C0%2C1920%2C0%2C1920%2C1040%2C1873%2C969&amp;vis=1&amp;rsz=%7C%7CoeEbr%7C&amp;abl=CS&amp;pfx=0&amp;fu=0&amp;bc=31&amp;jar=2023-03-12-18&amp;ifi=11&amp;uci=a!b&amp;btvi=1&amp;fsb=1&amp;xpc=dXqqdbf8Vq&amp;p=https%3A//www.jeuneafrique.com&amp;dtd=M" width="300"></iframe></ins></p> <p><iframe frameborder="0" height="2" id="google_ads_iframe_/5696689/ja-website/prod-article-articles-inarticle-top-desktop_0" name="google_ads_iframe_/5696689/ja-website/prod-article-articles-inarticle-top-desktop_0" scrolling="no" tabindex="0" title="3rd party ad content" width="2"></iframe></p> <h2>Un important potentiel de croissance</h2> <p>La d&eacute;marche t&eacute;moigne de la volont&eacute; des gouvernements de trouver de nouvelles sources de financement de leur d&eacute;veloppement. Mais elle est sensible politiquement, et la conception des taxes se r&eacute;v&egrave;le souvent inad&eacute;quate.</p> <p>&Agrave; LIRE<a href="https://www.jeuneafrique.com/mag/685345/economie/telecoms-operateurs-contre-etats-une-escalade-inquietante/">T&eacute;l&eacute;coms : op&eacute;rateurs contre &Eacute;tats, une escalade inqui&eacute;tante</a></p> <p>La taxation prend fr&eacute;quemment la forme de droits d&rsquo;accises sp&eacute;cifiques, habituellement r&eacute;serv&eacute;s aux alcools et aux tabacs, qui s&rsquo;ajoutent aux taxes existantes et particuli&egrave;res au secteur des t&eacute;l&eacute;communications.</p> <blockquote> <p>LES T&Eacute;L&Eacute;COMMUNICATIONS PARTICIPENT &Agrave; L&rsquo;AM&Eacute;LIORATION DE L&rsquo;EFFICIENCE DES MARCH&Eacute;S</p> </blockquote> <p>Pourtant, ce dernier est l&rsquo;un des plus dynamiques sur le continent&nbsp;et&nbsp;offre encore un potentiel important de croissance. Les taux de p&eacute;n&eacute;tration des march&eacute;s nationaux restent faibles, autour de 45&nbsp;% en moyenne quand ce chiffre d&eacute;passait 60&nbsp;% en 2017 dans les autres pays en d&eacute;veloppement, selon GSMA Intelligence.</p> <p>Les t&eacute;l&eacute;communications &ndash; qui sur le continent comptent des leaders tels que les sud-africains MTN et Vodacom, le fran&ccedil;ais Orange ou encore Maroc Telecom &ndash; participent &agrave; l&rsquo;essor &eacute;conomique en r&eacute;duisant les co&ucirc;ts de transaction et en am&eacute;liorant l&rsquo;efficience des march&eacute;s.</p> <h3>Des niveaux d&rsquo;imposition anormalement &eacute;lev&eacute;s</h3> <p>Une analyse de la charge fiscale pesant sur les entreprises de ce secteur dans 25 pays africains montre que ces derni&egrave;res sont g&eacute;n&eacute;ralement plus tax&eacute;es que les acteurs op&eacute;rant dans les mines d&rsquo;or. La comparaison est rendue possible par le calcul d&rsquo;un taux effectif moyen d&rsquo;imposition (TEMI), qui permet de faire la synth&egrave;se de toutes les taxes appliqu&eacute;es sous le contr&ocirc;le des minist&egrave;res des Finances et des agences nationales de r&eacute;gulation.</p> <p>Dans les t&eacute;l&eacute;coms, le TEMI varie consid&eacute;rablement d&rsquo;un pays &agrave; l&rsquo;autre, de 33&nbsp;% en &Eacute;thiopie ou 35&nbsp;% au Maroc &agrave; 97&nbsp;% en RDC et m&ecirc;me 118&nbsp;% au Niger. La moyenne se situe &agrave; 64&nbsp;%. Cela signifie que la taxation au sens large repr&eacute;sente en moyenne 64&nbsp;% des profits d&rsquo;une entreprise sur la dur&eacute;e d&rsquo;exploitation de sa licence.</p> <p>&Agrave; LIRE<a href="https://www.jeuneafrique.com/mag/732440/economie/tribune-entre-etats-et-operateurs-telecoms-un-terrain-a-deminer/">[Tribune] Entre &Eacute;tats et op&eacute;rateurs t&eacute;l&eacute;coms, un terrain &agrave; d&eacute;miner</a></p> <p>Dans le secteur minier, le TEMI varie, lui, de 31&nbsp;% au Nig&eacute;ria &agrave; 72&nbsp;% au Tchad. La moyenne est de 46&nbsp;% contre 64&nbsp;% concernant les t&eacute;l&eacute;communications. Dans 15 pays, la charge fiscale sur les t&eacute;l&eacute;coms est plus &eacute;lev&eacute;e que celle portant sur les mines.</p> <p>Ces derni&egrave;res demeurent n&eacute;anmoins plus tax&eacute;es que les domaines d&rsquo;activit&eacute;s classiques, c&rsquo;est-&agrave;-dire soumis &agrave; aucune taxe particuli&egrave;re li&eacute;e au secteur m&ecirc;me, dans tous les pays de&nbsp;l&rsquo;&eacute;chantillon&nbsp;&agrave; l&rsquo;exclusion du Nigeria. Dans plusieurs pays, la charge fiscale correspondant &agrave; la seule taxation sp&eacute;cifique des t&eacute;l&eacute;communications d&eacute;passe m&ecirc;me celle du secteur minier.</p> <p><strong>Taux effectifs moyens d&rsquo;imposition (TEMI) pour le secteur des t&eacute;l&eacute;communications, le secteur minier, et le secteur standard</strong></p> <p>&nbsp;</p> <p><img alt="Capture d’écran 2020-12-08 à 11.48.15" src="https://www.jeuneafrique.com/cdn-cgi/image/q=100,f=auto,metadata=none,width=1216,height=1474/https://www.jeuneafrique.com/medias/2020/12/08/capture-decran-2020-12-08-a-114815.png" style="height:1474px; width:1216px" /></p> <p>Capture d&rsquo;écran 2020-12-08 à 11.48.15</p> <p>&nbsp;</p> <h4>Manque de coordination</h4> <p>Pourquoi taxer davantage un op&eacute;rateur de t&eacute;l&eacute;phonie mobile qu&rsquo;une entreprise aurif&egrave;re exploitant une ressource non renouvelable ? L&rsquo;importance de la charge fiscale pesant sur les t&eacute;l&eacute;coms s&rsquo;explique en grande partie par des taxes et redevances particuli&egrave;res au secteur, souvent impos&eacute;es par le r&eacute;gulateur. Elle illustre donc le manque de coordination voire la concurrence entre le minist&egrave;re des Finances et l&rsquo;autorit&eacute; de r&eacute;gulation.</p> <p>De plus, le secteur minier (aurif&egrave;re ou autre) b&eacute;n&eacute;ficie g&eacute;n&eacute;ralement de clause de stabilit&eacute; le prot&eacute;geant de toute variation de l&rsquo;imposition, &agrave; l&rsquo;inverse des acteurs des t&eacute;l&eacute;communications dont l&rsquo;activit&eacute; de lobbying est plus r&eacute;cente.</p> <blockquote> <p>CETTE SITUATION NUIT &Agrave; L&rsquo;&Eacute;CONOMIE DANS SON ENSEMBLE</p> </blockquote> <p>Au-del&agrave; du niveau d&rsquo;imposition mesur&eacute; par le TEMI, la forme de l&rsquo;imp&ocirc;t a toute son importance en termes de montant de recettes fiscales collect&eacute;es et d&rsquo;impact sur le d&eacute;veloppement du secteur d&rsquo;activit&eacute;. Certaines ponctions &ndash; comme les taxes sur les appels nationaux ou internationaux ou les redevances d&rsquo;interconnexion &ndash; sont particuli&egrave;rement dommageables pour l&rsquo;essor du secteur et, par ricochet, de l&rsquo;&eacute;conomie dans son ensemble.</p> <p>Ces pr&eacute;l&egrave;vements, non progressifs et dont le montant unitaire ne varie pas selon le profit r&eacute;alis&eacute; sur l&rsquo;appel, augmentent le co&ucirc;t de production du service, cr&eacute;ant une distorsion pour l&rsquo;&eacute;conomie du secteur.</p> <p>Une r&eacute;vision de ces taxes particuli&egrave;res s&rsquo;impose afin de les remplacer par une taxation plus neutre &eacute;conomiquement, comme l&rsquo;imp&ocirc;t sur les soci&eacute;t&eacute;s avec un taux major&eacute; par exemple. Une fa&ccedil;on de conjuguer mobilisation des recettes fiscales et&nbsp;essor&nbsp;&eacute;conomique.</p> west africa tax, telecommunications, mining, extractive industry, tax burden on telcoms, tax burden on resource companies, Africa, https://www.jeuneafrique.com/1087236/economie/tribune-quelle-logique-y-a-t-il-a-taxer-davantage-mtn-ou-orange-que-les-groupes-miniers/

domestic taxation tax avoidance / evasion / crime & illicit flows of funds low databandwith publication high language proficiency None all <p _msthash="37993" _msttexthash="1303273218">Cet article propose (i) une nouvelle base de données des recettes fiscales de 42 pays d’Afrique subsaharienne sur la période 1980-2015, (ii) une estimation de l’effort fiscal pour ces pays et (iii) une réplication d’estimations précédentes de l’effort fiscal. La base de données provient des statistiques du Département Afrique du Fond Monétaire International (FMI). Elle distingue les recettes fiscales issues du secteur des ressources naturelles des autres secteurs de l’économie. Sur la période étudiée, les recettes fiscales (hors ressources naturelles) des pays étudiés s’élèvent en moyenne à 13,2 % du PIB, l’effort fiscal moyen est estimé à 0,57. En d’autres termes, ces pays pourraient atteindre un ratio recettes fiscales sur PIB de 23,2 % si tout leur potentiel fiscal était exploité. Comme dans les analyses précédentes, le niveau de développement des pays apprécié par le revenu par habitant, leur développement financier et leur ouverture commerciale améliorent les recettes fiscales, alors que la dotation en ressources naturelles et le poids du secteur agricole réduisent celles-ci. Finalement, au-delà de l’originalité de la base de données elle-même et des résultats empiriques, ce travail contribue explicitement au principe de réplication en proposant une application en ligne (https://data.cerdi.uca.fr/taxeffort/).</p> <p>Cet article propose (i) une nouvelle base de donn&eacute;es des recettes fiscales de 42 pays d&rsquo;Afrique subsaharienne sur la p&eacute;riode 1980-2015, (ii) une estimation de l&rsquo;effort fiscal pour ces pays et (iii) une r&eacute;plication d&rsquo;estimations pr&eacute;c&eacute;dentes de l&rsquo;effort fiscal. La base de donn&eacute;es provient des statistiques du D&eacute;partement Afrique du Fond Mon&eacute;taire International (FMI). Elle distingue les recettes fiscales issues du secteur des ressources naturelles des autres secteurs de l&rsquo;&eacute;conomie. Sur la p&eacute;riode &eacute;tudi&eacute;e, les recettes fiscales (hors ressources naturelles) des pays &eacute;tudi&eacute;s s&rsquo;&eacute;l&egrave;vent en moyenne &agrave; 13,2 % du PIB, l&rsquo;effort fiscal moyen est estim&eacute; &agrave; 0,57. En d&rsquo;autres termes, ces pays pourraient atteindre un ratio recettes fiscales sur PIB de 23,2 % si tout leur potentiel fiscal &eacute;tait exploit&eacute;. Comme dans les analyses pr&eacute;c&eacute;dentes, le niveau de d&eacute;veloppement des pays appr&eacute;ci&eacute; par le revenu par habitant, leur d&eacute;veloppement financier et leur ouverture commerciale am&eacute;liorent les recettes fiscales, alors que la dotation en ressources naturelles et le poids du secteur agricole r&eacute;duisent celles-ci. Finalement, au-del&agrave; de l&rsquo;originalit&eacute; de la base de donn&eacute;es elle-m&ecirc;me et des r&eacute;sultats empiriques, ce travail contribue explicitement au principe de r&eacute;plication en proposant une application en ligne (https://data.cerdi.uca.fr/taxeffort/).</p> None https://ferdi.fr/publications/effort-fiscal-en-afrique-subsaharienne-les-resultats-d-une-nouvelle-base-de-donnees

domestic taxation customs & excises, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all <h3 _msthash="37939" _msttexthash="111475">Objectif</h3> <p _msthash="37940" _msttexthash="110068348">L’Afrique est vulnérable à l’industrie du tabac du fait que le continent a une population jeune et nombreuse, une croissance économique rapide, un désir d’attirer les investissements étrangers, et des politiques de lutte antitabac peu contraignantes. Bien que la prévalence du tabagisme dans de nombreux pays africains soit faible, en empêcher la hausse, particulièrement chez les jeunes, demeure un défi de taille.</p> <p _msthash="37941" _msttexthash="114001550">Les décideurs publiques ne sont souvent pas conscients des avantages qu’une augmentation de la taxe sur le tabac peut procurer à tous. En effet, une augmentation de la taxe sur le tabac permet d’accroître les recettes gouvernementales tout réduisant la consommation de tabac et en améliorant ainsi l’état de santé publique de la population.</p> <p _msthash="37942" _msttexthash="475739290">De plus, l’industrie du tabac mène une campagne de lobbying sans relâche contre les taxes sur le tabac. A travers ces campagnes, l’industrie du tabac répand des arguments fallacieux concernant de mauvais exemples de structures fiscales, et de faux arguments au sujet des conséquences éventuels d’une augmentation des taxes tels que l’exagération de l’ampleur d’un réseau potentiel de contrebande du tabac. Ainsi, il s’avère souvent difficile de contrecarrer les affirmations de l’industrie selon lesquelles les hausses de taxes vont nuire aux plus pauvres, entraîner des pertes d’emplois et promouvoir le commerce illicite.</p> <p _msthash="37943" _msttexthash="113590360">Dans le cadre d’une démarche positive, la Communauté Economique des États de l’Afrique de l’Ouest (CEDEAO) a récemment adopté une nouvelles directive sur la taxation du tabac. Ce nouveau cadre légal exige un taux de taxe d’accise <em>ad valorem</em> minimal de 50% du coût, de l’assurance, de la valeur de fret (CAF) sur le tabac.</p> <h3 _msthash="37944" _msttexthash="411814">Le projet de recherche</h3> <p _msthash="37945" _msttexthash="55413345">Ce projet sera mené en partenariat avec l’<a href="http://www.reep.uct.ac.za/">Unité de recherche sur l’économie des produits soumis à accises (REEP)</a> de l’Université du Cap (responsable principal du projet) et le <a href="http://www.cres-sn.org/">Consortium pour la recherche économique et sociale (CRES)</a> basé au Sénégal.</p> <p _msthash="37946" _msttexthash="1191697">Leur recherche permettra de déterminer :</p> <ol> <li _msthash="37947" _msttexthash="85174713">Les pratiques exemplaires en matière de taxation du tabac, en mettant l’accent sur l’incidence de l’augmentation des taxes sur le tabac sur la consommation de tabac, les recettes fiscales gouvernementales et les prix des produits du tabac établis par l’industrie.</li> <li _msthash="37948" _msttexthash="2367222">L’impact économique des politiques antitabac.</li> <li _msthash="37949" _msttexthash="1518244">Les obstacles politiques aux mesures fiscales.</li> <li _msthash="37950" _msttexthash="1927432">Les mécanismes de financement pour la lutte antitabac.</li> </ol> <p _msthash="37951" _msttexthash="212053764">Ce projet nécessitera la participation étroite des chercheurs et chercheuses et des décideurs politiques ouest-africains à la conception de la recherche, à sa mise en oeuvre, à sa concrétisation en recommandations politiques spécifiques, pays par pays, et à sa diffusion à plus grande échelle. L’équipe examinera la documentation sur les taxes sur le tabac, utilisera des techniques statistiques appropriées pour produire des preuves et appuiera les politiques fiscales en proposant des solutions pour des politiques efficaces de lutte antitabac, adaptées au contexte des pays étudiés.</p> <p _msthash="37952" _msttexthash="257467080">Ce projet s’inscrit dans le cadre de l’<a href="https://www.idrc.ca/fr/initiative/initiative-de-recherche-sur-la-dimension-economique-de-la-lutte-antitabac">initiative de recherche sur la dimension économique de la lutte antitabac</a> du CRDI et du CRUK, et collaborera étroitement avec un autre projet financé dans le cadre de la même initiative et mené par le <a href="http://cseaafrica.org/">Centre d’étude des économies africaines</a> au Nigeria, ainsi qu’avec le <a href="https://www.ictd.ac/project/the-fiscal-and-public-health-impact-of-a-change-in-tobacco-excise-taxes-in-ghana/">projet financé par le Centre International pour la Fiscalité et le Développement</a> auprès de l’Institut de Recherche Statistique, Sociale et Economique (ISSER) de l’Université du Ghana.</p> <p><iframe frameborder="0" height="315" src="./material-2023-07-12trans_files/saved_resource(1).html" width="560"></iframe></p> <h3>Objectif</h3> <p>L&rsquo;Afrique est vuln&eacute;rable &agrave; l&rsquo;industrie du tabac du fait que le continent a une population jeune et nombreuse, une croissance &eacute;conomique rapide, un d&eacute;sir d&rsquo;attirer les investissements &eacute;trangers, et des politiques de lutte antitabac peu contraignantes. Bien que la pr&eacute;valence du tabagisme dans de nombreux pays africains soit faible, en emp&ecirc;cher la hausse, particuli&egrave;rement chez les jeunes, demeure un d&eacute;fi de taille.</p> <p>Les d&eacute;cideurs publiques ne sont souvent pas conscients des avantages qu&rsquo;une augmentation de la taxe sur le tabac peut procurer &agrave; tous. En effet, une augmentation de la taxe sur le tabac permet d&rsquo;accro&icirc;tre les recettes gouvernementales tout r&eacute;duisant la consommation de tabac et en am&eacute;liorant ainsi l&rsquo;&eacute;tat de sant&eacute; publique de la population.</p> <p>De plus, l&rsquo;industrie du tabac m&egrave;ne une campagne de lobbying sans rel&acirc;che contre les taxes sur le tabac. A travers ces campagnes, l&rsquo;industrie du tabac r&eacute;pand des arguments fallacieux concernant de mauvais exemples de structures fiscales, et de faux arguments au sujet des cons&eacute;quences &eacute;ventuels d&rsquo;une augmentation des taxes tels que l&rsquo;exag&eacute;ration de l&rsquo;ampleur d&rsquo;un r&eacute;seau potentiel de contrebande du tabac. Ainsi, il s&rsquo;av&egrave;re souvent difficile de contrecarrer les affirmations de l&rsquo;industrie selon lesquelles les hausses de taxes vont nuire aux plus pauvres, entra&icirc;ner des pertes d&rsquo;emplois et promouvoir le commerce illicite.</p> <p>Dans le cadre d&rsquo;une d&eacute;marche positive, la Communaut&eacute; Economique des &Eacute;tats de l&rsquo;Afrique de l&rsquo;Ouest (CEDEAO) a r&eacute;cemment adopt&eacute; une nouvelles directive sur la taxation du tabac. Ce nouveau cadre l&eacute;gal exige un taux de taxe d&rsquo;accise&nbsp;<em>ad valorem</em>&nbsp;minimal de 50% du co&ucirc;t, de l&rsquo;assurance, de la valeur de fret (CAF) sur le tabac.</p> <h3>Le projet de recherche</h3> <p>Ce projet sera men&eacute; en partenariat avec l&rsquo;<a href="http://www.reep.uct.ac.za/">Unit&eacute; de recherche sur l&rsquo;&eacute;conomie des produits soumis &agrave; accises (REEP)</a>&nbsp;de l&rsquo;Universit&eacute; du Cap (responsable principal du projet) et le&nbsp;<a href="http://www.cres-sn.org/">Consortium pour la recherche &eacute;conomique et sociale (CRES)</a>&nbsp;bas&eacute; au S&eacute;n&eacute;gal.</p> <p>Leur recherche permettra de d&eacute;terminer&nbsp;:</p> <ol> <li>Les pratiques exemplaires en mati&egrave;re de taxation du tabac, en mettant l&rsquo;accent sur l&rsquo;incidence de l&rsquo;augmentation des taxes sur le tabac sur la consommation de tabac, les recettes fiscales gouvernementales et les prix des produits du tabac &eacute;tablis par l&rsquo;industrie.</li> <li>L&rsquo;impact &eacute;conomique des politiques antitabac.</li> <li>Les obstacles politiques aux mesures fiscales.</li> <li>Les m&eacute;canismes de financement pour la lutte antitabac.</li> </ol> <p>Ce projet n&eacute;cessitera la participation &eacute;troite des chercheurs et chercheuses et des d&eacute;cideurs politiques ouest-africains &agrave; la conception de la recherche, &agrave; sa mise en oeuvre, &agrave; sa concr&eacute;tisation en recommandations politiques sp&eacute;cifiques, pays par pays, et &agrave; sa diffusion &agrave; plus grande &eacute;chelle. L&rsquo;&eacute;quipe examinera la documentation sur les taxes sur le tabac, utilisera des techniques statistiques appropri&eacute;es pour produire des preuves et appuiera les politiques fiscales en proposant des solutions pour des politiques efficaces de lutte antitabac, adapt&eacute;es au contexte des pays &eacute;tudi&eacute;s.</p> <p>Ce projet s&rsquo;inscrit dans le cadre de l&rsquo;<a href="https://www.idrc.ca/fr/initiative/initiative-de-recherche-sur-la-dimension-economique-de-la-lutte-antitabac">initiative de recherche sur la dimension &eacute;conomique de la lutte antitabac</a>&nbsp;du CRDI et du CRUK, et collaborera &eacute;troitement avec un autre projet financ&eacute; dans le cadre de la m&ecirc;me initiative et men&eacute; par le&nbsp;<a href="http://cseaafrica.org/">Centre d&rsquo;&eacute;tude des &eacute;conomies africaines</a>&nbsp;au Nigeria, ainsi qu&rsquo;avec le&nbsp;<a href="https://www.ictd.ac/project/the-fiscal-and-public-health-impact-of-a-change-in-tobacco-excise-taxes-in-ghana/">projet financ&eacute; par le Centre International pour la Fiscalit&eacute; et le D&eacute;veloppement</a>&nbsp;aupr&egrave;s de l&rsquo;Institut de Recherche Statistique, Sociale et Economique (ISSER) de l&rsquo;Universit&eacute; du Ghana.</p> <p><iframe frameborder="0" height="315" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" width="560"></iframe></p> west africa Tobacco Tax, West Africa, tobacco tax policy, indirect taxes, consumption tax, sin tax, sin taxes, gender and tax, tax evasion, increase tobacco tax, health https://www.youtube.com/watch?v=8QKeMHhmBWc

domestic taxation beps / pillar 1 / pillar 2, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, taxation in the digital economy, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="37893" _msttexthash="22430694">Les pratiques d’évasion fiscale, imputées notamment aux multinationales, font perdre à l’Afrique des dizaines de milliards de dollars par an.</p> <p _msthash="37894" _msttexthash="186957381">Face à cette situation, les pays africains sont appelés à mettre en place des législations adaptées. <strong><em>le360 Afrique:</em></strong> L’évasion fiscale cause des pertes énormes à l’Afrique. Selon les estimations, ce sont entre 40 et 80 milliards de dollars (34 et 68 milliards de dollars environ) de taxes qui échappent chaque année à l’Afrique. Une manne colossale dont le continent, qui fait face à d’innombrables déficits sociaux, a grandement besoin.</p> <p _msthash="37895" _msttexthash="76504558">L’annonce a été faite par Tommaso Faccio, Secrétaire général de la Commission indépendante pour la réforme de l’impôt international sur les sociétés (Icrict), co-organisatrice d’une conférence sur les flux financiers illicites, organisée les 11 et 12 octobre 2017 à Nairobi, au Kenya, cité par <em>Le Monde</em>.</p> <p _msthash="37896" _msttexthash="42983330">Au sens strict du terme, l’évasion fiscale désigne l’action consistant à éviter ou réduire l’impôt en assujettissant le patrimoine ou les bénéfices dans un pays autre que celui auxquels ils devraient être soumis.</p> <p _msthash="37897" _msttexthash="93704949">Et selon Ifueko Omoigui-Okauru, une spécialiste nigériane de la fiscalité, membre de l’Icrict: «Face aux administrations manquant de compétences techniques, on trouve des entreprises qui ont les connaissances, les compétences et les avocats capables de les aider à monter des stratégies agressives d’évitement de taxes».</p> <p _msthash="37898" _msttexthash="485769310">Il s’agit de pratiques dont usent notamment les multinationales dans les pays en développement. «Au sein de ces pratiques mêlant évasion et optimisation fiscale –l’une illégale, l’autre légale bien que très critiquée-, les transferts de marge (ou prix de transfert) totalisent à eux seuls 60% des montants en jeu», souligne le quotidien, citant l’Icrict. La pratique la plus courante dans ce cas consiste, pour une multinationale généralement active dans l’industrie minière ou pétrolière, «à vendre à prix limité son or, son cuivre ou son gaz à l’une de ses propres filiales, basée dans un pays à la fiscalité avantageuse. Les taxes, fixées sur les bénéfices, seront d’autant plus réduites».</p> <p _msthash="37899" _msttexthash="193451999">À titre d’illustration, alors que le niveau d’imposition sur les bénéfices se situait autour de 20% en Afrique en 2012, «nos chiffres montrent qu’en 2012, pour 500 millions de tonnes de cuivre, les retombées fiscales n’ont représenté qu’un taux de 2%». Une différence énorme qui ne peut être justifiée que par des évitements de taxes, explique Logan Wort, secrétaire exécutif du Forum sur l’administration fiscale africaine (ATAF).</p> <p _msthash="37900" _msttexthash="115064664">Face à cette situation, les pays africains s’engagent contre l’optimisation et l’évasion fiscale. Pour cela, ils doivent d’abord construire des législations adaptées. L’ATAF aide ainsi les pays africains à mettre en place des législations renforcées qui tiennent compte de diverses pratiques, comme les prix de transfert. Et les résultats sont tangibles.</p> <p _msthash="37901" _msttexthash="31312710">Ainsi, l’Ouganda a remporté un litige qui l’opposait à la multinationale Heritage Oil pour un montant de 400 millions de dollars, devant la Commission des Nations Unies pour le droit commercial international à Londres.</p> <p _msthash="37902" _msttexthash="84408766">Mieux, d’autres pistes sont avancées. Parmi celles-ci, l’inclusion dans les contrats d’exigences sur le financement de telle ou telle infrastructure: route, chemin de fer, port, etc. Un moyen pour le pays de bénéficier de retombées tangibles dans la mesure où les taxes versées par les multinationales sont parfois détournées par les classes dirigeantes.</p> <p>Les pratiques d&rsquo;&eacute;vasion fiscale, imput&eacute;es notamment aux multinationales, font perdre &agrave; l&rsquo;Afrique des dizaines de milliards de dollars par an.</p> <p>Face &agrave; cette situation, les pays africains sont appel&eacute;s &agrave; mettre en place des l&eacute;gislations adapt&eacute;es.&nbsp;<strong><em>le360 Afrique:</em></strong>&nbsp;L&rsquo;&eacute;vasion fiscale cause des pertes &eacute;normes &agrave; l&rsquo;Afrique. Selon les estimations, ce sont entre 40 et 80 milliards de dollars (34 et 68 milliards de dollars environ) de taxes qui &eacute;chappent chaque ann&eacute;e &agrave; l&rsquo;Afrique. Une manne colossale dont le continent, qui fait face &agrave; d&rsquo;innombrables d&eacute;ficits sociaux, a grandement besoin.</p> <p>L&rsquo;annonce a &eacute;t&eacute; faite par Tommaso Faccio, Secr&eacute;taire g&eacute;n&eacute;ral de la Commission ind&eacute;pendante pour la r&eacute;forme de l&rsquo;imp&ocirc;t international sur les soci&eacute;t&eacute;s (Icrict), co-organisatrice d&rsquo;une conf&eacute;rence sur les flux financiers illicites, organis&eacute;e les 11 et 12 octobre 2017 &agrave; Nairobi, au Kenya, cit&eacute; par&nbsp;<em>Le Monde</em>.</p> <p>Au sens strict du terme, l&rsquo;&eacute;vasion fiscale d&eacute;signe l&rsquo;action consistant &agrave; &eacute;viter ou r&eacute;duire l&rsquo;imp&ocirc;t en assujettissant le patrimoine ou les b&eacute;n&eacute;fices dans un pays autre que celui auxquels ils devraient &ecirc;tre soumis.</p> <p>Et selon Ifueko Omoigui-Okauru, une sp&eacute;cialiste nig&eacute;riane de la fiscalit&eacute;, membre de l&rsquo;Icrict: &laquo;Face aux administrations manquant de comp&eacute;tences techniques, on trouve des entreprises qui ont les connaissances, les comp&eacute;tences et les avocats capables de les aider &agrave; monter des strat&eacute;gies agressives d&rsquo;&eacute;vitement de taxes&raquo;.</p> <p>Il s&rsquo;agit de pratiques dont usent notamment les multinationales dans les pays en d&eacute;veloppement. &laquo;Au sein de ces pratiques m&ecirc;lant &eacute;vasion et optimisation fiscale &ndash;l&rsquo;une ill&eacute;gale, l&rsquo;autre l&eacute;gale bien que tr&egrave;s critiqu&eacute;e-, les transferts de marge (ou prix de transfert) totalisent &agrave; eux seuls 60% des montants en jeu&raquo;, souligne le quotidien, citant l&rsquo;Icrict. La pratique la plus courante dans ce cas consiste, pour une multinationale g&eacute;n&eacute;ralement active dans l&rsquo;industrie mini&egrave;re ou p&eacute;troli&egrave;re, &laquo;&agrave; vendre &agrave; prix limit&eacute; son or, son cuivre ou son gaz &agrave; l&rsquo;une de ses propres filiales, bas&eacute;e dans un pays &agrave; la fiscalit&eacute; avantageuse. Les taxes, fix&eacute;es sur les b&eacute;n&eacute;fices, seront d&rsquo;autant plus r&eacute;duites&raquo;.</p> <p>&Agrave; titre d&rsquo;illustration, alors que le niveau d&rsquo;imposition sur les b&eacute;n&eacute;fices se situait autour de 20% en Afrique en 2012, &laquo;nos chiffres montrent qu&rsquo;en 2012, pour 500 millions de tonnes de cuivre, les retomb&eacute;es fiscales n&rsquo;ont repr&eacute;sent&eacute; qu&rsquo;un taux de 2%&raquo;. Une diff&eacute;rence &eacute;norme qui ne peut &ecirc;tre justifi&eacute;e que par des &eacute;vitements de taxes, explique Logan Wort, secr&eacute;taire ex&eacute;cutif du Forum sur l&rsquo;administration fiscale africaine (ATAF).</p> <p>Face &agrave; cette situation, les pays africains s&rsquo;engagent contre l&rsquo;optimisation et l&rsquo;&eacute;vasion fiscale. Pour cela, ils doivent d&rsquo;abord construire des l&eacute;gislations adapt&eacute;es. L&rsquo;ATAF aide ainsi les pays africains &agrave; mettre en place des l&eacute;gislations renforc&eacute;es qui tiennent compte de diverses pratiques, comme les prix de transfert. Et les r&eacute;sultats sont tangibles.</p> <p>Ainsi, l&rsquo;Ouganda a remport&eacute; un litige qui l&rsquo;opposait &agrave; la multinationale Heritage Oil pour un montant de 400 millions de dollars, devant la Commission des Nations Unies pour le droit commercial international &agrave; Londres.</p> <p>Mieux, d&rsquo;autres pistes sont avanc&eacute;es. Parmi celles-ci, l&rsquo;inclusion dans les contrats d&rsquo;exigences sur le financement de telle ou telle infrastructure: route, chemin de fer, port, etc. Un moyen pour le pays de b&eacute;n&eacute;ficier de retomb&eacute;es tangibles dans la mesure o&ugrave; les taxes vers&eacute;es par les multinationales sont parfois d&eacute;tourn&eacute;es par les classes dirigeantes.</p> None domestic law, review domestic law, legislation update, tax evasion, international tax evasion, domestic law changes, review domestic legislation, tax avoidance, tax fraud, http://www.walf-groupe.com/evasion-fiscale-lafrique-perd-plus-de-40-milliards-de-dollars-an/?noamp=mobile

domestic taxation beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, extractive sector & environment, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="37856" _msttexthash="1232732592">En février 2009, les chefs d’État et de gouvernement de l’Union africaine (UA) ont adopté la Vision minière pour l’Afrique (VMA), une politique visant à guider le développement des ressources minérales sur le continent. L’objectif primordial de l’AMV est de créer un cadre régional qui soutienne une « exploitation transparente, équitable et optimale des ressources minérales (de l’Afrique) pour soutenir une croissance durable et un développement socio-économique à grande échelle ». L’adoption de l’AMV a fait suite à un questionnement généralisé et à l’inquiétude des citoyens à travers le continent sur la manière (en particulier le régime minier) dans laquelle les ressources minérales détenues en commun sont développées: comment les avantages et les charges associés à l’extraction de ces ressources sont partagés entre les principales parties prenantes. Cela est né des luttes persistantes des gens ordinaires et en particulier des communautés touchées par l’exploitation minière contre les défis qu’ils rencontrent en raison des activités minières généralisées occasionnées par les régimes libéralisés adoptés à la fin des années 1980 et au début des années 1990.</p> <p>In February 2009, the Heads of State and Government of the African Union (AU) adopted the Africa Mining Vision (AMV), a policy to guide the development of mineral resources on the continent. The AMV&rsquo;s overarching goal is to create a regional framework that supports a &ldquo;transparent, equitable and optimal exploitation of (Africa&rsquo;s) mineral resources to underpin broad based sustainable growth and socio-economic development&rdquo;. The adoption of the AMV followed widespread questioning and disquiet among the citizenry throughout the continent over the manner (specifically the mining regime) in which commonly owned mineral resources are developed: how the benefits and burdens associated with the extraction of these resources are shared among key stakeholders. This was borne out of persistent struggles by ordinary people and especially those in mining affected communities against challenges they encounter as a result of widespread mining activities occasioned by liberalized regimes adopted in the late 1980s and early 1990s</p> west africa Tax Justice Network, Taxation, Mining, Case Study, Ghana, ECOWAS, extractive sector, mining sector, resources, resources sector, https://globaltaxjustice.org/libraries/ta-xation-and-the-state-of-africamining-vision-implementationa-case-study-of-ghana-and-ecowas/

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, extractive sector & environment, foreign direct investment, international tax planning, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="37815" _msttexthash="8920306408">Ce rapport examine les incitations fiscales pour les entreprises et leur impact dans la Communauté économique des États de l’Afrique de l’Ouest (CEDEAO), en mettant l’accent sur quatre pays : le Nigéria, le Ghana, la Côte d’Ivoire et le Sénégal. Le rapport constate que : I. Les incitations fiscales pour les entreprises – les réductions d’impôt offertes par les gouvernements vraisemblablement pour attirer les investissements – réduisent considérablement la collecte des recettes intérieures et ne sont pas nécessaires pour attirer l’investissement étranger direct (IED). II. En raison du manque de données fiables et complètes, il n’est pas possible de calculer avec précision combien les 15 États de la CEDEAO perdent du fait de l’octroi d’incitations fiscales pour les entreprises. Cependant, nos recherches montrent que trois pays à eux seuls – le Ghana, le Nigéria et le Sénégal – perdent jusqu’à 5,8 milliards de dollars par an. Si le reste de la CEDEAO perdait des recettes à des pourcentages similaires de leur PIB, les pertes totales de recettes entre les 15 États de la CEDEAO s’élèveraient à 9,6 milliards de dollars par an. III. Ces pertes potentielles de recettes pourraient être utilisées pour des dépenses dans des services publics tels que la santé et l’éducation, soutenant ainsi le développement durable et créant des conditions favorables pour attirer de meilleurs investissements. IV. Malgré de sérieuses questions sur l’efficacité des incitations fiscales pour les entreprises dans la réalisation des objectifs économiques et les pertes pour les budgets nationaux, elles restent un outil politique couramment utilisé dans les Etats membres de la CEDEAO. V. Les incitations fiscales pour les entreprises sont souvent gérées par de multiples entités non coordonnées dans chaque pays et sont accordées arbitrairement, plutôt que selon une analyse coûts-avantages. VI. Malgré des années d’octroi d’incitations généreuses aux investisseurs, les objectifs d’augmentation de la création d’emplois et d’emplois n’ont pas été atteints dans la plupart des pays de la CEDEAO. L’investissement étranger direct en Afrique de l’Ouest1 a augmenté, mais pas dans les secteurs qui créent le plus d’emplois, comme l’industrie manufacturière. Ces investissements ne sont pas non plus le résultat d’incitations fiscales pour les entreprises, mais plutôt de l’existence de ressources naturelles, à savoir le pétrole et le gaz. VII. Il n’existe qu’une réglementation limitée pour coordonner la politique fiscale au niveau de la CEDEAO, et cette réglementation contient des lacunes. VIII. L’utilisation d’incitations fiscales pour les entreprises provoque un nivellement par le bas compétitif entre les pays d’Afrique de l’Ouest, ce qui nuit aux bases de revenus nationales et à l’intégration régionale</p> <p _msthash="37816" _msttexthash="3240734367">National : I. Éliminer les trêves fiscales pour le revenu des sociétés II. Examiner publiquement tous les incitatifs fiscaux pour les sociétés, en évaluant les dépenses fiscales (le montant de l’impôt auquel on renonce des incitatifs); veiller à ce que les mesures incitatives soient bien ciblées et proportionnées aux avantages attendus des citoyens. III. Veiller à ce que toutes les phases des nouvelles mesures incitatives nécessitent l’approbation du Parlement et à ce que toute nouvelle mesure incitative offerte soit fondée sur une législation qui la met à la disposition de tous les investisseurs admissibles, étrangers ou nationaux. Cela signifierait effectivement la fin des incitatifs fiscaux discrétionnaires à taux de société. IV. Publier un calcul des coûts et une justification pour chaque incitatif offert, suivi d’un suivi des conditions et d’un décompte des coûts et des avantages, afin que le public puisse voir l’impact des incitatifs fiscaux pour les entreprises dans le cadre du budget annuel. V. S’abstenir de conclure des clauses de stabilité (qui bloquent les incitations fiscales à long terme) lors de la négociation de nouvelles incitations fiscales pour les entreprises et de nouveaux accords d’investissement. VI. Veiller à ce que les incitations fiscales pour les entreprises soient vérifiées afin de vérifier que l’investissement pour lequel une incitation est offerte a bien été réalisé. VII. Les régimes d’incitation doivent être rationalisés en les plaçant tous sous le contrôle d’une seule entité dotée de mécanismes de contrôle efficaces et dotés de ressources suffisantes pour garantir la responsabilité et la transparence des dépenses publiques. Régional I. Un cadre régional pour les incitations fiscales des entreprises dans la CEDEAO devrait être convenu et mis en œuvre II. Les États de la CEDEAO devraient développer de meilleurs mécanismes pour assurer le contrôle des incitations fiscales offertes dans la région et promouvoir des formes d’harmonisation fiscale lorsque celles-ci sont appropriées</p> <p>This report examines corporate tax incentives and their impact in the Economic Community of West African States (ECOWAS), with a focus on four countries: Nigeria, Ghana, Cote d&rsquo;Ivoire and Senegal. The report finds that: I. Corporate tax incentives &ndash; reductions in tax offered by governments presumably to attract investment - significantly reduce domestic revenue collection and are not necessary to attract foreign direct investment (FDI). II. Due to the lack of reliable and complete data it is not possible to accurately calculate how much the 15 ECOWAS states are losing through the granting of corporate tax incentives. However, our research shows that three countries alone &ndash; Ghana, Nigeria and Senegal &ndash; are losing up to $5.8 billion a year. If the rest of ECOWAS lost revenues at similar percentages of their GDP, total revenue losses among the 15 ECOWAS states would amount to $9.6 billion a year. III. These potential revenues lost could be used for spending on public services such as health and education, thus supporting sustainable development and creating favourable conditions to attract better investment. IV. Despite serious questions about the effectiveness of corporate tax incentives in achieving economic objectives and the losses to national budgets, they remain a commonly used policy tool in ECOWAS member states. V. Corporate tax incentives are often managed by multiple, uncoordinated entities in each country and are granted arbitrarily, rather than according to cost-benefit analysis. VI. Despite years of granting generous incentives to investors, the objectives of increased job creation and employment have not been realised in most ECOWAS countries. Foreign direct investment to West Africa1 has increased but not in the sectors that create the most jobs, such as manufacturing. Neither is such investment the result of corporate tax incentives but rather the existence of natural resources, namely oil and gas. VII. Only limited regulation exists to coordinate tax policy on the ECOWAS level, and this regulation contains loopholes. VIII. The use of corporate tax incentives is causing a competitive race to the bottom among countries in West Africa which is detrimental to national revenue bases and regional integration</p> <p>National: I. Eliminate corporate income tax holidays II. Publicly review all corporate tax incentives, assessing tax expenditure (the amount of tax foregone from incentives); ensuring incentives are well targeted and commensurate with the benefits expected to citizens. 
 III. Ensure that all phases of new incentives require parliamentary approval, and also that any new incentive offered is grounded in legislation which makes it available to all qualifying investors, foreign or domestic. This would effectively mean an end to discretionary corpo rate tax incentives. IV. Publish a costing and justification for each incentive offered, followed by monitoring of conditions and 
a tally of costs and benefits, so the public can see the impact of corporate tax incentives as part of the annual budget. V. Refrain from entering into stability clauses (which lock in corporate tax incentives long term) when negotiating new corporate tax incentives and investment agreements. VI. Ensure that corporate tax incentives are audited to check that the investment for which an incentive is offered has actually been carried out. VII. Incentives regimes must be rationalised by bringing them all under the control of a single entity with effective and resourced oversight mechanisms to ensure accountability and transparency of public spending. Regional I. Regional framework for corporate tax incentives in ECOWAS should be agreed on and implemented II. ECOWAS states should develop better mechanisms to provide oversight of corporate tax incentives offered in the region and to promote forms of tax harmonisation where these are appropriate</p> west africa West Africa, corporate tax, MNEs, MNCs, MNE, MNC, tax incentives, ECOWAS, https://globaltaxjustice.org/libraries/the-west-african-giveaway-use-cabuse-of-corporate-tax-incentives-in-ecowas/

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, gender & tax, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all west africa Tax Justice Network, Mali, Effective Tax Rate, Gender and tax, Corporate income Tax, Taxation in Sub-Saharan Africa, Tax exemption, MNEs, MNCs, businesses, corporate income tax, https://globaltaxjustice.org/libraries/corporate-effective-tax-rate-in-sub-saharan-africa-evidence-from-companies-in-mali/

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, foreign direct investment, tax administration / management / it, tax compliance, tax incentives, tax policy & future trends low databandwith publication high language proficiency None all <h1 _msthash="37706" _msttexthash="1645020">Le cadeau fiscal ouest-africain : nouveau rapport</h1> <p><img alt="" src="./material-2023-07-12trans_files/ECOWAS-house-Abuja-1-1-1400x600-c.jpg" title="ECOWAS-house-Abuja-1"/></p> <p> </p> <p> </p> <p _msthash="37707" _msttexthash="106119">Publié:</p> <p><strong _msthash="37708" _msttexthash="127595">25 août 2015</strong></p> <p _msthash="37709" _msttexthash="277784">Temps de lecture:</p> <p><strong _msthash="37710" _msttexthash="42562">3 min</strong></p> <p _msthash="37711" _msttexthash="162227">Catégorie:</p> <p> </p> <p> </p> <p><a href="https://taxjustice.net/wp-content/uploads/2020/07/ECOWAS-house-Abuja-1-1.jpg"><img _mstalt="1125163" alt="The ECOWAS headquarters in Abuja, Nigeria" src="./material-2023-07-12trans_files/ECOWAS-house-Abuja-1-1-300x145.jpg" style="height:145px; width:300px"/></a></p> <p><strong _msthash="37712" _msttexthash="931554">Le siège de la CEDEAO à Abuja, Nigéria</strong></p> <p _msthash="37713" _msttexthash="99381256">Un important <a _istranslated="1" href="http://www.actionaid.org/sites/files/actionaid/the_west_african_giveaway_2.pdf">rapport conjoint a été publié par TJN-Africa et Actionaid</a> sur les incitations fiscales pour les entreprises et leur impact dans la Communauté économique des États de l’Afrique de l’Ouest (CEDEAO) - et en particulier au Nigeria, au Ghana, en Côte d’Ivoire et au Sénégal.</p> <p _msthash="37714" _msttexthash="1694524">La première conclusion du rapport est la suivante :</p> <blockquote> <p _msthash="37715" _msttexthash="103551370">I. Les incitations fiscales pour les entreprises – les réductions d’impôt offertes par les gouvernements vraisemblablement pour attirer les investissements – réduisent considérablement la collecte des recettes intérieures et ne sont pas nécessaires pour attirer l’investissement étranger direct (IED).</p> </blockquote> <p _msthash="37716" _msttexthash="64346789">C’est comme nous le disons depuis des années. Et, comme le note le rapport, des organismes tels que le FMI, l’OCDE et la Banque mondiale se prononcent de plus en plus contre des incitations telles que des cadeaux inutiles. Comme <a _istranslated="1" href="https://www.imf.org/external/pubs/ft/scr/2008/cr08353.pdf">l’indique un rapport du FMI :</a></p> <blockquote> <p _msthash="37717" _msttexthash="67250963">« Les incitations à l’investissement – en particulier les incitations fiscales pour les entreprises – ne sont pas un facteur important pour attirer les investissements étrangers [...] Cette conclusion est confirmée à la fois par des enquêtes auprès des investisseurs et par des preuves économétriques.</p> </blockquote> <p _msthash="37718" _msttexthash="17417972">Et une jolie image d’un aspect des pertes, qui pour le Ghana se situent entre 1,8 et 5,4% du PIB. C’est énorme :</p> <p><a href="./material-2023-07-12trans_files/Ghana-corp-incentives-1.png"><img _mstalt="422318" alt="Ghana corp incentives" src="./material-2023-07-12trans_files/Ghana-corp-incentives-1.png" style="height:118px; width:699px"/></a></p> <p _msthash="37719" _msttexthash="16222921">Il ne fait aucun doute que bon nombre de ces incitations ont été données au nom de cette chose particulière, vide et rarement définie appelée « <a _istranslated="1" href="http://foolsgold.international/what-is-tax-competitiveness-3-tjn-tax/">compétitivité fiscale ».</a></p> <p _msthash="37720" _msttexthash="976625">Le rapport TJN-A/Actionaid poursuit :</p> <blockquote> <p _msthash="37721" _msttexthash="105157416">« Nos recherches montrent que trois pays à eux seuls – le Ghana, le Nigéria et le Sénégal – perdent jusqu’à 5,8 milliards de dollars par an. Si le reste de la CEDEAO perdait des recettes à des pourcentages similaires de leur PIB, les pertes totales de recettes parmi les 15 États de la CEDEAO s’élèveraient à 9,6 milliards de dollars par an.</p> </blockquote> <p _msthash="37722" _msttexthash="293761325">Ceux-ci, bien sûr, pourraient être utilisés pour des dépenses dans des services publics tels que la santé et l’éducation, favorisant ainsi des conditions favorables pour attirer de meilleurs investissements. Il pourrait y avoir <em _istranslated="1">moins</em> d’investissements que s’il n’y avait pas eu de réductions d’impôt. Malgré toutes les preuves contre ces incitations, il s’agit d’un outil commun - souvent accordé arbitrairement par de multiples entités non coordonnées dans chaque pays.</p> <p _msthash="37723" _msttexthash="97075199">La croissance des investissements s’est produite en grande partie dans le domaine des ressources naturelles, à savoir le pétrole et le gaz: cela a été le résultat de la hausse à long terme des prix des produits de base et de l’amélioration des technologies d’exploration ouvrant de nouvelles frontières.</p> <p _msthash="37724" _msttexthash="4891614">Les pays de la CEDEAO ne se coordonnent guère sur ces incitations et, comme le note le rapport :</p> <blockquote> <p _msthash="37725" _msttexthash="73828742">« L’utilisation d’incitations fiscales pour les entreprises provoque une course concurrentielle vers le bas parmi les pays d’Afrique de l’Ouest, ce qui nuit aux bases de revenus nationales et à l’intégration régionale. »</p> </blockquote> <p _msthash="37726" _msttexthash="3170440">Par le biais d’un contexte plus approfondi :</p> <blockquote> <p _msthash="37727" _msttexthash="167294296">Les impôts sont la source la plus stable et la plus fiable de recettes intérieures dont disposent les pays. Avec les recettes fiscales, les gouvernements peuvent payer pour des services publics essentiels tels que la santé, l’éducation, les infrastructures, la sécurité et un système juridique opérationnel. Les recettes fiscales servent également à payer les salaires des médecins, des infirmières et des enseignants, des travailleurs qui construisent les routes et des juges et avocats qui gèrent le système judiciaire.</p> <p _msthash="37728" _msttexthash="76994879">En l’absence de ressources nationales suffisantes, les pays sont tributaires de financements extérieurs tels que des prêts coûteux ou une aide au développement conditionnelle. En conséquence, les pays ne contrôlent pas la façon dont cet argent est dépensé ou sont de plus en plus incapables de rembourser les intérêts sur les prêts, ce qui crée des spirales de dépendance.</p> <p _msthash="37729" _msttexthash="200264935">Par conséquent, il est crucial d’augmenter les recettes intérieures par le biais de l’impôt. Cependant, de nombreux gouvernements renoncent à leurs droits d’imposition sous la forme d’incitations fiscales aux entreprises multinationales, et autres, afin d’attirer les investissements dans leur pays. Cela entraîne d’importantes pertes dans les budgets nationaux et une course vers le bas dommageable et compétitive entre pays voisins.</p> </blockquote> <p _msthash="37730" _msttexthash="7461922">Le rapport contient un certain nombre de références utiles et ses recommandations sont notamment les suivantes :</p> <ul> <li _msthash="37731" _msttexthash="4863261">éliminer les trêves d’impôt sur le revenu des sociétés;</li> <li _msthash="37732" _msttexthash="11540152">Examiner et évaluer publiquement tous les incitatifs fiscaux pour les sociétés, en fournissant des coûts et des justifications pour chacun.</li> <li _msthash="37733" _msttexthash="53523925">Veiller à ce que toutes les nouvelles mesures incitatives soient approuvées par le Parlement, supervisées par une seule entité dotée de ressources suffisantes et mettre fin aux incitatifs discrétionnaires en matière d’impôt des sociétés.</li> <li _msthash="37734" _msttexthash="6215053">Éviter les « clauses de stabilité » qui bloquent les incitations fiscales des entreprises à long terme</li> <li _msthash="37735" _msttexthash="14968707">Auditer les incitations fiscales des entreprises pour vérifier que l’investissement promis a bien été réalisé.</li> <li _msthash="37736" _msttexthash="48076496">Convenir d’un cadre régional de coopération en matière d’incitations fiscales pour les entreprises et de leur contrôle; et sur une éventuelle harmonisation fiscale afin d’éviter un « nivellement par le bas ».</li> </ul> <p _msthash="37737" _msttexthash="838123">Une contribution des plus utiles.</p> <h1>The West African Tax Giveaway: new report</h1> <p><img alt="" src="https://taxjustice.net/wp-content/uploads/fly-images/2129/ECOWAS-house-Abuja-1-1-1400x600-c.jpg" title="ECOWAS-house-Abuja-1" /></p> <p>&nbsp;</p> <p>&nbsp;</p> <p>Published:</p> <p><strong>25 August 2015</strong></p> <p>Reading time:</p> <p><strong>3&nbsp;min</strong></p> <p>Category:</p> <p>&nbsp;</p> <p>&nbsp;</p> <p><a href="https://taxjustice.net/wp-content/uploads/2020/07/ECOWAS-house-Abuja-1-1.jpg"><img alt="The ECOWAS headquarters in Abuja, Nigeria" src="https://taxjustice.net/wp-content/uploads/2020/07/ECOWAS-house-Abuja-1-1-300x145.jpg" style="height:145px; width:300px" /></a></p> <p><strong>The ECOWAS headquarters in Abuja, Nigeria</strong></p> <p>An important joint&nbsp;<a href="http://www.actionaid.org/sites/files/actionaid/the_west_african_giveaway_2.pdf">report has been published by TJN-Africa and Actionaid</a>&nbsp;looking at&nbsp;corporate tax incentives and their impact in the Economic Community of West African States (ECOWAS)&nbsp;&mdash; and in particular&nbsp;Nigeria, Ghana, Cote d&rsquo;Ivoire and Senegal.</p> <p>The report&rsquo;s first finding&nbsp;is that:</p> <blockquote> <p>I. Corporate tax incentives &ndash; reductions in tax offered by governments presumably to attract investment &ndash; significantly reduce domestic revenue collection and are not necessary to attract foreign direct investment (FDI).</p> </blockquote> <p>This is as we&rsquo;ve been saying for years. And, as the report notes, bodies such as the IMF, OECD and World Bank are increasingly coming out against such incentives as wasteful giveaways. As an&nbsp;<a href="https://www.imf.org/external/pubs/ft/scr/2008/cr08353.pdf">IMF report put it:</a></p> <blockquote> <p>&lsquo;investment incentives &ndash; particularly corporate tax incentives &ndash; are not an important factor in attracting foreign investment . . .&nbsp;This conclusion is confirmed both by surveys of investors and&nbsp;by econometric evidence&rsquo;</p> </blockquote> <p>And a pretty picture of one aspect of the losses, which for Ghana range between 1.8 and 5.4 percent of GDP. That&rsquo;s huge:</p> <p><a href="https://taxjustice.net/wp-content/uploads/2020/07/Ghana-corp-incentives-1.png"><img alt="Ghana corp incentives" src="https://taxjustice.net/wp-content/uploads/2020/07/Ghana-corp-incentives-1.png" style="height:118px; width:699px" /></a></p> <p>Doubtless many of these incentives have been given in the name of that peculiar, vacuous and rarely defined&nbsp;thing called &lsquo;<a href="http://foolsgold.international/what-is-tax-competitiveness-3-tjn-tax/">tax competitiveness</a>.&rsquo;</p> <p>The TJN-A/Actionaid report continues:</p> <blockquote> <p>&ldquo;our research shows that three countries alone &ndash; Ghana, Nigeria and Senegal &ndash; are losing up to $5.8 billion a year. If the rest of ECOWAS lost revenues at similar percentages of their GDP, total revenue losses among the 15 ECOWAS states would amount to $9.6 billion a year.&rdquo;</p> </blockquote> <p>These, of course, could be used for spending on public services such as health and education, thus supporting favourable conditions &nbsp;to attract better investment. There could&nbsp;be&nbsp;<em>less</em>&nbsp;investment than if there had been no tax cuts. Despite all the evidence against such incentives, they are a common tool &mdash; often granted arbitrarily by multiple,&nbsp;uncoordinated entities in each country.</p> <p>What investment growth there&rsquo;s been has happened substantially in the area of&nbsp;natural resources, namely oil and gas: that&rsquo;s been the result of long-term rises in&nbsp;commodity prices, and better exploration technology opening up new frontiers.</p> <p>ECOWAS countries hardly co-ordinate on these incentives, and, as the report notes:</p> <blockquote> <p>&ldquo;The use of corporate tax incentives is causing a competitive race to the bottom among countries in West Africa which is detrimental to national revenue bases and regional integration.&rdquo;</p> </blockquote> <p>By way of deeper background:</p> <blockquote> <p>Taxes are the most stable and reliable source of domestic revenue available to countries. With tax revenue governments can pay for essential public services such as health, education, infrastructure, security and a functioning legal system. Tax revenue also pays the salaries of doctors, nurses and teachers, the workers that build roads and the judges and lawyers who operate the justice system.</p> <p>Without adequate domestic resources countries are dependent on external financing such as expensive loans or conditional development aid. As a result, countries are either not in control of how that money is spent or increasingly unable to repay interest on loans, creating spirals of dependency.</p> <p>Therefore, raising domestic revenue through tax is crucial. However, many governments are giving away their taxing rights in the form of corporate tax incentives to multinational companies, and others, in order to attract investment in their countries. This is causing large losses in national budgets and a damaging and competitive race to the bottom between neighbouring countries.</p> </blockquote> <p>The report&nbsp;contains a number of useful references and its recommendations include:</p> <ul> <li>Eliminate corporate income tax holidays;</li> <li>Publicly review and assess all corporate tax incentives, with costings and justifications provided for each.</li> <li>Ensure that all new incentives get&nbsp;parliamentary approval, are overseen by a single well-resourced entity, and end discretionary corporate tax incentives.</li> <li>Avoid&nbsp;&ldquo;stability clauses&rdquo; which lock in corporate tax incentives long term</li> <li>Audit&nbsp;corporate tax incentives to check that the promised investment has actually been carried out.</li> <li>Agree a regional framework for co-operation on corporate tax incentives and on their oversight; and on possible tax harmonisation to avoid a &lsquo;race to the bottom&rsquo;.</li> </ul> <p>A most useful contribution.</p> west africa foreign direct investment, FDI, tax incentives, use of tax incentives, attracting FDI, domestic revenue loss, tax policy, https://taxjustice.net/2015/08/25/the-west-african-tax-giveaway-new-report/

domestic taxation domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, gender & tax, tax & the informal economy, tax compliance, tax policy & future trends low databandwith publication high language proficiency None all <p _msthash="37664" _msttexthash="4982610659">La décentralisation budgétaire a été mise en œuvre dans de nombreux pays avec pour objectif explicite d’améliorer la prestation des services publics et de réduire la pauvreté. Cependant, son efficacité dans la réalisation de ces objectifs fait l’objet de nombreux débats et la littérature empirique s’est principalement concentrée sur la réduction de la pauvreté à l’aide d’analyses transnationales. Ce document analyse si, et comment, la délégation des responsabilités en matière de collecte de recettes aux municipalités de Côte d’Ivoire améliore l’accès aux services publics et contribue à réduire la pauvreté. Les sources de revenus locaux qui reflètent l’autonomie décisionnelle des municipalités sont considérées comme mesurant la décentralisation des recettes. Un indice de pauvreté multidimensionnelle ajusté pour l’accès aux services publics et un indice de pauvreté par habitant sont également calculés au niveau local à l’aide de l’enquête sur le niveau de vie des ménages. L’analyse empirique utilise une approche groupée à effets fixes, combinée à une méthodologie des moindres carrés en deux étapes avec des erreurs-types corrigées par panel regroupées par département pour tenir compte à la fois de l’hétérogénéité variable dans le temps et de l’endogénéité des revenus locaux. Notre étude révèle que l’augmentation des revenus locaux a un impact positif sur l’accès aux services publics et réduit la pauvreté. Cependant, il est prouvé que la décentralisation des recettes a un effet plus robuste sur l’accès aux services publics que sur la pauvreté. Cet effet semble fonctionner principalement en améliorant l’accès à l’éducation plus que l’accès aux services de santé, d’eau et d’assainissement. Fait intéressant, nos résultats indiquent que les municipalités sont plus susceptibles d’améliorer l’accès aux services publics dans les localités moins diversifiées sur le plan ethnique et dans les zones urbaines. L’étude montre que le conflit a aggravé les problèmes existants d’accès aux services publics sans effet statistiquement significatif sur la pauvreté.</p> <p>Fiscal decentralization has been implemented in many countries with an explicit objective of improving public service delivery and reduce poverty. However, its effectiveness in achieving these goals are much debated and the empirical literature has mostly focused on poverty reduction using cross-country analysis. This paper analyses whether, and how, the devolution of revenue raising responsibilities to C&ocirc;te d&rsquo;Ivoire&rsquo; municipalities enhances access to public services and contributes to reducing poverty. Local revenue sources that reflect municipalities&rsquo; autonomy in decision-making are considered to measure revenue decentralization. An adjusted multidimensional poverty index for access to public services and a headcount poverty index are also calculated at the local level using the Household Living Standard Survey. The empirical analysis uses a grouped fixed effect approach, combined with a two-stage least squares methodology with panel corrected standard errors clustered by d&eacute;partement to address both time-varying heterogeneity and local revenue endogeneity. Our study finds that increased local revenue positively affects access to public services and reduces poverty. However, there is evidence that revenue decentralization has a more robust effect on access to public service, than on poverty. This effect seems to work mainly through enhancing access to education more than access to health, water, and sanitation services. Interestingly, our results indicate that municipalities are more likely to improve access to public services in less ethnically diverse localities and in urban zones. The study shows that the conflict has compounded the existing problems of access to public services with no statistically significant effect on poverty.</p> west africa Fiscal Decentralization, Public Services, Poverty, Côte d’Ivoire, local government, tax, revenue https://www.ictd.ac/publication/does-fiscal-decentralization-enhance-citizens-access-public-services-reduce-poverty-evidence-from-cote-divoire-municipalities-conflict-setting/

domestic taxation domestic revenue mobilisation & external debt, tax compliance, tax policy & future trends low databandwith publication medium language proficiency None all <h3 _msthash="37621" _msttexthash="376779">La recherche en bref 59</h3> <p _msthash="37622" _msttexthash="6196176961">La fiscalité occupe une place importante dans le programme de développement international, en grande partie parce qu’il est de plus en plus évident qu’elle peut non seulement fournir un financement du développement durable, mais aussi contribuer à accroître la réactivité et la responsabilisation au sein du gouvernement. En effet: (i) lorsqu’ils sont forcés de payer des impôts, les citoyens sont plus susceptibles de se sentir propriétaires des recettes publiques et exigent des avantages en retour, tandis que (ii) les gouvernements ayant besoin de recettes fiscales sont plus susceptibles de faire des concessions aux contribuables pour encourager le respect quasi volontaire des obligations fiscales. Des recherches récentes montrent que la fiscalité peut conduire à une réactivité et à une responsabilisation accrues, mais cela n’est pas garanti. L’amélioration de la responsabilité et de la réactivité fiscale dépend des contextes politiques et économiques, ainsi que des politiques et stratégies adoptées par les gouvernements et les acteurs de la société civile. Si l’on ne met pas systématiquement l’accent sur la création d’un environnement propice à la négociation fiscale, l’imposition ne peut être rien de plus qu’une extraction forcée de contribuables souvent à faible revenu. Les données probantes existantes suggèrent trois facteurs clés qui améliorent les liens entre l’impôt et la responsabilité : 1) sensibilisation du public, transparence et services aux contribuables; 2) une société civile forte et engagée; et 3) des forums pour la participation des contribuables et des gouvernements. Pourtant, alors que ces objectifs sont de plus en plus acceptés, il y a moins de compréhension de la façon de les atteindre. Cette étude pose la question suivante: quelles interventions et stratégies spécifiques les gouvernements, la société civile et les praticiens du développement peuvent-ils adopter pour renforcer les liens entre la fiscalité, la réactivité et la responsabilité? En nous appuyant sur des données provenant d’enquêtes auprès des contribuables, de discussions de groupe et d’entrevues avec des intervenants clés au Ghana et en Sierra Leone, nous envisageons deux types d’initiatives. 1. Efforts visant à accroître la transparence : dans quelles circonstances ces facteurs ont-ils le plus de chances de réussir à informer, à responsabiliser et à mobiliser les contribuables? 2. Tentatives de stimuler l’engagement populaire : quels types d’initiatives permettent et motivent le plus efficacement les citoyens à s’engager et à exiger de l’État en matière de fiscalité ? Ceci est un résumé du <a _istranslated="1" href="https://www.ictd.ac/publication/tax-accountability-fiscal-transparency-taxpayer-engagement-ghana-sierra-leone/" rel="noopener noreferrer" target="_blank">document de travail ICTD 114</a> par Vanessa van den Boogaard, Wilson Prichard, Rachel Beach et Fariya Mohiuddin.</p> <p><strong><a _msthash="37623" _msttexthash="690872" href="https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/13552/ICTD_RiB_%2015_Krio_1.1.pdf">Lisez le mémoire dans Krio ici. </a></strong></p> <p><strong><a _msthash="37624" _msttexthash="779025" href="https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/13552/ICTD_RiB_15_French_OR_fr.revised.pdf">Lire le mémoire en français ici.</a></strong></p> <h3>Research in Brief 59</h3> <p>Taxation is high on the international development agenda, largely due to growing evidence that it can not only provide sustainable development funding, but also contribute to expanded responsiveness and accountability in government. This is because: (i) when forced to pay taxes citizens are more likely to feel ownership of government revenues, and demand benefits in return, while (ii) governments needing tax revenues are more likely to make concessions to taxpayers to encourage quasi-voluntary tax compliance. Recent research shows that taxation can lead to expanded responsiveness and accountability, but this is not guaranteed. Improvements in accountability and responsiveness from taxation depend on the political and economic contexts, as well as the policies and strategies adopted by governments and civil society actors. Without consistent focus on creating an enabling environment for tax bargaining, taxation can be little more than forceful extraction from often low-income taxpayers. Existing evidence suggests three key factors that improve tax-accountability links: 1) improved public awareness, transparency, and taxpayer services; 2) a robust and engaged civil society; and 3) forums for taxpayer-government engagement. Yet, while these goals are increasingly accepted, there is less understanding of how to achieve them. This study asks, what specific interventions and strategies can governments, civil society, and development practitioners adopt to strengthen links between taxation, responsiveness and accountability? Relying on data from taxpayer surveys, focus group discussions, and interviews with key stakeholders in Ghana and Sierra Leone, we consider two types of initiatives. 1. Efforts to enhance transparency: under what circumstances are these most likely to be successful in informing, empowering and engaging taxpayers? 2. Attempts to spur popular engagement: what types of initiatives most effectively enable and motivate citizens to engage with and make demands on the state around taxation? This is a summary of ICTD&nbsp;<a href="https://www.ictd.ac/publication/tax-accountability-fiscal-transparency-taxpayer-engagement-ghana-sierra-leone/" rel="noopener noreferrer" target="_blank">Working Paper 114</a>&nbsp;by Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin.</p> <p><strong><a href="https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/13552/ICTD_RiB_%2015_Krio_1.1.pdf">Read the brief in Krio here.&nbsp;</a></strong></p> <p><strong><a href="https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/13552/ICTD_RiB_15_French_OR_fr.revised.pdf">Read the brief in French here.</a></strong></p> west africa ICTD, Ghana Sierra Leone, political science, governance, stakeholders, citizen engagement, governance, tax, https://www.ictd.ac/publication/strengthening-tax-accountability-fiscal-transparency-taxpayer-education-engagement-ghana-sierra-leone-rib/

international taxation domestic revenue mobilisation & external debt, exchange of information, gender & tax, tax administration / management / it, tax compliance, tax justice / human rights, tax policy & future trends, tax treaties low databandwith publication medium language proficiency None all <p _msthash="37582" _msttexthash="2699719542">Patrick Watt, directeur des politiques, des affaires publiques et des campagnes, Christian Aid Il y a vingt-cinq ans, la Déclaration et le Programme d’action de Beijing – un programme visionnaire pour l’égalité des sexes – ont été adoptés par 189 gouvernements. Les 12 domaines critiques concernent les femmes et la pauvreté; l’éducation et la formation; Santé; violence; conflit armé; économie; le pouvoir et la prise de décisions; les mécanismes institutionnels; droits de l’homme; média; environnement; et les filles. Chez Christian Aid, nous pensons que les 12 domaines du Programme d’action de Beijing sont imbriqués et que nous avons la responsabilité de veiller à ce qu’ils reçoivent tous la même attention, les mêmes ressources et la même volonté politique. Depuis notre fondation il y a 75 ans, nous avons travaillé pour la justice de genre avec les acteurs religieux et laïques. Mais nous reconnaissons que notre travail avec les acteurs religieux n’a pas toujours été simple. Nous reconnaissons que les institutions religieuses ont parfois été façonnées par des structures patriarcales et reconnaissons le mauvais service que cela a rendu aux femmes et aux filles tout au long de l’histoire. Notre reconnaissance de cela nous oblige à travailler avec persévérance pour fonder tout notre travail sur la justice et l’égalité des sexes. En tant qu’acteur confessionnel, nous croyons que nous devons toujours promouvoir des normes de genre progressistes, remettre en question les pratiques néfastes et amplifier la voix des femmes issues de groupes minoritaires pour lutter contre leurs multiples inégalités. Ce rapport vise à appeler tous les acteurs confessionnels à « balayer devant leur porte » ; lutter contre le fondamentalisme religieux; promouvoir des approches globales de la justice pour les femmes; et de promouvoir une mise en œuvre globale de tous les droits de l’homme.</p> <p>Patrick Watt, Director of Policy, Public Affairs and Campaigns, Christian Aid Twenty-five years ago, the Beijing Declaration and Platform for Action &ndash; a visionary agenda for gender equality &ndash; was adopted by 189 governments. The 12 critical areas concerned women and poverty; education and training; health; violence; armed conflict; economy; power and decision making; institutional mechanisms; human rights; media; environment; and the girl child. At Christian Aid, we believe that all 12 Beijing Platform for Action areas are interlocking, and that we have a responsibility to ensure that they all receive the same attention, resources and political will. Since our founding 75 years ago, we have worked towards gender justice with both religious and secular actors. But we recognise that our work with religious actors has not always been straightforward. We acknowledge that religious institutions have, at times, been shaped by patriarchal structures, and recognise the disservice that this has done to women and girls throughout history. Our recognition of this compels us to work persistently towards basing all our work on gender justice and equality. As a faith-based actor, we believe that we must always promote progressive gender norms, challenge harmful practices, and amplify the voices of women from minority groups to address their multiple inequalities. This report aims to call on all faithbased actors to &lsquo;get their own house in order&rsquo;; to fight against religious fundamentalism; to promote comprehensive approaches to gender justice; and to push for a holistic implementation of all human rights.</p> None globa alliance for tax justice, Africa, tax treaties, double tax agreements, Dangers Of Double Tax Agreements, negatives of tax treaties, questioning tax treates, unilateral measures, tax and gender, sdgs, human rights, questioning double tax agreements, exchange of information, seperating exchange of information and tax treaties, https://globaltaxjustice.org/libraries/dangers-of-double-tax-agreements-in-financing-development-in-africa-2/

digital taxation domestic revenue mobilisation & external debt, gender & tax, indirect tax (vat gst & others), tax administration / management / it, tax compliance, taxation in the digital economy low databandwith publication high language proficiency None all <h2 _msthash="37525" _msttexthash="14404221">Sérgio Vasques de Lobo Vasques discute de l’approche des gouvernements africains pour taxer le secteur des communications mobiles.</h2> <p _msthash="37526" _msttexthash="224377595">Les pays dont l’administration fiscale est faible, dont le secteur informel est important et dont la capacité de mobilisation des recettes est limitée ont tendance à élaborer des politiques fiscales davantage motivées par l’opportunité que par les principes. Là où le principe nous dit que les taxes à la consommation doivent être larges et neutres, l’opportunité conduit souvent à taxer des biens et services spécifiques pour générer un maximum de recettes avec un minimum d’effort.</p> <p _msthash="37527" _msttexthash="121397939">La TVA s’est répandue sur tout le continent africain au cours des dernières décennies et constitue une source cruciale de revenus dans de nombreux cas, mais la TVA est une taxe suffisamment complexe pour l’administration et les contribuables, ce qui signifie que dans de nombreux pays en développement, elle ne couvre souvent qu’un nombre limité de grandes entreprises.</p> <p _msthash="37528" _msttexthash="54179268">L’accès généralisé aux communications mobiles et l’utilisation d’appareils mobiles pour gérer les paiements et toutes sortes de tâches de la vie quotidienne ont donné une toute nouvelle base imposable aux gouvernements africains magnifiquement emballés dans des cadeaux. </p> <p _msthash="37529" _msttexthash="164423116">La taxation des communications mobiles offre aux gouvernements le même avantage que les accises traditionnelles sur les carburants ou les produits du tabac: un petit nombre d’entreprises peut être un tremplin pour un grand nombre de consommateurs. Lorsqu’une telle opportunité se présentera, les gouvernements s’empresseront d’ouvrir la porte !</p> <h2 _msthash="37530" _msttexthash="323466">Faire passer le mot</h2> <p _msthash="37531" _msttexthash="109795855">Ces dernières années, les gouvernements africains ont taxé le secteur des communications mobiles à gauche, à droite et au centre, l’inondant de taxes spéciales ou de droits d’importation sur les appareils mobiles, de frais réglementaires basés sur le chiffre d’affaires, de surtaxes sur le revenu des sociétés, entre autres. </p> <p _msthash="37532" _msttexthash="171314546">Mais de toutes ces nouveautés, les taxes indirectes sur les services mobiles de voix et de données répercutées sur les consommateurs sont la tendance la plus importante. 20 pays africains prélèvent déjà ce type d’impôts indirects et beaucoup d’autres viennent grossir progressivement leurs rangs, du Sénégal et de la Côte d’Ivoire à l’Ouganda et au Zimbabwe. </p> <p _msthash="37533" _msttexthash="64338391">Comme avec d’autres expériences fiscales, celle-ci s’est répandue par imitation. Même les plus petits pays africains prennent le train en marche à la recherche de revenus supplémentaires, un besoin que la pandémie actuelle a rendu d’autant plus pressant.</p> <p _msthash="37534" _msttexthash="340427542">La Guinée-Bissau, un pays de 1,8 million d’habitants, dont les recettes fiscales ne dépassent pas 9% du PIB, a introduit cette année une taxe spéciale sur les télécommunications, destinée à divers programmes d’investissement public. La taxe a été introduite par le budget de l’État 2021 et est prélevée sur les appels vocaux et les données mobiles, entre autres services, s’élevant à 5 FCFA par minute sur les appels vocaux – environ 0,75 centime d’euro – soit 5% du montant facturé pour les services de données mobiles. </p> <p _msthash="37535" _msttexthash="228583004">La Guinée équatoriale, avec 1,4 million d’habitants et des recettes fiscales de 7 % du PIB, a introduit l’année dernière une taxe sur les télécommunications, suivant l’exemple de ses voisins centrafricains. La taxe a été réglementée dans le budget de l’État 2020 et est prélevée sur tous les services de télécommunications à un taux de 10%, ce qui est particulièrement pertinent lorsqu’il s’agit de communications mobiles et de services Internet.</p> <p _msthash="37536" _msttexthash="31238974">L’introduction de ces taxes n’a pas été sans résistance, mais – alerte spoiler – les gouvernements ont eu raison des consommateurs dans la plupart des cas.</p> <h2 _msthash="37537" _msttexthash="662948">Avantages et inconvénients</h2> <p _msthash="37538" _msttexthash="213920720">Les taxes sur les communications mobiles présentent des avantages évidents. Ils peuvent générer des revenus importants, qui ne feront que croître dans les années à venir à mesure qu’une plus grande partie de la population aura accès aux services mobiles. La couverture 3G en Afrique subsaharienne est passée de 63% en 2017 à 75% en 2019 et la 4G a doublé, passant de 25% à 50%. Pourtant, la région abrite plus de la moitié de la population mondiale qui n’est pas couverte par le haut débit mobile, de sorte que cette assiette fiscale a beaucoup de place pour croître. </p> <p _msthash="37539" _msttexthash="69993495">En outre, l’imposition des bénéfices dans les secteurs à forte intensité de capital avec d’importantes déductions initiales tend à générer des revenus limités à court terme pour de nombreux pays africains, tandis que les taxes indirectes sur les services mobiles garantissent aux gouvernements des recettes fiscales immédiates. </p> <p _msthash="37540" _msttexthash="40998997">Les inconvénients de ces taxes ne sont toutefois pas moins évidents: l’accès aux télécommunications mobiles et aux services de données dans les pays en développement est un instrument essentiel du développement économique et du progrès social. </p> <p _msthash="37541" _msttexthash="137747571">L’imposition de droits d’accises sur les services mobiles pénalise la majeure partie de la population et les plus petits opérateurs économiques dans ce qui est aujourd’hui une nécessité fondamentale. Taxer les services mobiles pénalise également les investissements dans un continent aux vastes zones rurales où l’extension du réseau est particulièrement coûteuse pour les opérateurs télécoms.</p> <p _msthash="37542" _msttexthash="21529859">Choisir entre la mobilisation des revenus et le progrès économique est un dilemme écrasant. Malheureusement, toutes les nations africaines ne seront pas en mesure de faire le choix le plus judicieux.</p> <p> </p> <p><strong _msthash="37543" _msttexthash="233129">Sergio Vasques</strong></p> <p _msthash="37544" _msttexthash="789139">Associé fondateur, Lobo Vasques</p> <p _msthash="37545" _msttexthash="1011270">Et : <a _istranslated="1" href="mailto:[email protected]" target="_blank">[email protected]</a></p> <h2>S&eacute;rgio Vasques of Lobo Vasques discusses the approach by African governments to taxing the mobile communications sector.</h2> <p>Countries with a weak tax administration, large informal sectors and a limited capacity to mobilise revenue tend to churn out tax policies driven more by expediency than principle. Where principle tells us that consumption taxes should be broad-based and neutral, expediency often leads to taxing specific goods and services to raise maximum revenue with minimum effort.</p> <p>VAT has become widespread across the African continent in recent decades and a crucial source of revenue in many cases, but VAT is a complex enough tax both for the administration and the taxpayers, which means that in many developing nations it often only covers a limited pool of large businesses.</p> <p>Widespread access to mobile communications and the use of mobile devices to manage payments and all sorts of daily life tasks has handed over a brand new taxable base to African governments beautifully gift-wrapped.&nbsp;</p> <p>Taxing mobile communications affords governments the same advantage as the traditional excises on motor fuels or tobacco products: a small number of companies can be a stepping stone to a large number of consumers. When such an opportunity comes knocking, governments will be quick to open the door!</p> <h2>Spreading the word</h2> <p>African governments have been taxing the mobile communications sector left, right and centre in recent years, deluging it with special taxes or import duties on mobile devices, regulatory fees based on turnover, surtaxes on corporate income, among others.&nbsp;</p> <p>But of all these novelties, indirect taxes on mobile voice and data services passed on to consumers are the most important trend. 20 African countries already levy this type of indirect tax and many more are steadily swelling their ranks, from Senegal and C&ocirc;te d&#39;Ivoire to Uganda and Zimbabwe.&nbsp;</p> <p>Like with other tax experiments, this one has been spreading by imitation. Even the smallest African nations are jumping on the bandwagon in search of additional revenue, a need that the current pandemic has made all the more pressing.</p> <p>Guinea-Bissau, a nation of 1.8 million, with tax revenues that do not exceed 9% of GDP, introduced a special tax on telecommunications this year, earmarked for various public investment programmes. The tax was introduced by the 2021 State Budget and is levied on voice calls and mobile data, amongst other services, amounting to FCFA 5 per minute on voice calls &ndash; around 0.75 euro cents &ndash;&nbsp;or 5% of the amount billed for mobile data services.&nbsp;</p> <p>Equatorial Guinea, with 1.4 million inhabitants and tax revenues of 7% of GDP, introduced a tax on telecommunications last year, following the lead of its Central African neighbours. The tax was regulated in the 2020 State Budget and is levied on all telecommunications services at a rate of 10%, which is particularly relevant when it comes to mobile communications and internet service.</p> <p>The introduction of these taxes has not been without resistance but &ndash;&nbsp;spoiler alert &ndash;&nbsp;governments have gotten the better of consumers in most cases.</p> <h2>Pros and cons</h2> <p>Taxes on mobile communications have obvious advantages. They can generate significant revenues, which will only keep growing in the coming years as a larger share of the population gains access to mobile services. 3G coverage in Sub-Saharan Africa grew from 63% in 2017 to 75% in 2019 and 4G doubled from 25% to 50%. Still, the region is home to over half of the world&rsquo;s population that is not covered by mobile broadband, so this tax base has plenty of room to grow.&nbsp;</p> <p>Moreover, taxing profits in capital-intensive sectors with large up-front deductions tends to generate limited revenues in the short run for many African nations, while indirect taxes on mobile services ensure governments immediate tax revenues.&nbsp;</p> <p>The disadvantages of these taxes, however, are no less obvious: access to mobile telecommunications and data services in developing countries is a key instrument for economic development and social progress.&nbsp;</p> <p>Imposing excise duties on mobile services penalises most of the population and the smallest economic operators in what is nowadays a basic necessity. Taxing mobile services also penalises investment in a continent with vast rural areas where extending the network is particularly costly for telecom operators.</p> <p>Choosing between revenue mobilisation and economic progress is a crushing dilemma. Sadly not all African nations will be in a position to make the wisest choice.</p> <p>&nbsp;</p> <p><strong>S&eacute;rgio Vasques</strong></p> <p>Founding partner, Lobo Vasques</p> <p>E:&nbsp;<a href="mailto:[email protected]" target="_blank">[email protected]</a></p> None international tax review, ITR, Africa, indrect taxation, taxation in the digital economy, tax burden on taxpayers, https://www.internationaltaxreview.com/article/2a6a8wu0dxxc0to82go3k/telecom-taxes-in-africa-a-wake-up-call

international taxation exchange of information low databandwith publication medium language proficiency None all <p _msthash="37488" _msttexthash="584196704">La question des conventions fiscales signées par les pays en développement fait l’objet d’une attention croissante. Les coûts des conventions fiscales pour les pays en développement ont été soulignés ces dernières années par des ONG telles qu’ActionAid et SOMO.1 En 2014, un document influent du FMI a averti que les pays en développement « seraient bien avisés de ne signer des conventions qu’avec beaucoup de prudence »,2 et l’OCDE, dans le cadre de son projet sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS), propose d’ajouter du texte au commentaire de son traité type pour aider les pays à décider « si un traité doit être conclu avec un État mais aussi... si un État devrait chercher à modifier ou à remplacer un traité existant ou même, en dernier recours, mettre fin à un traité.</p> <p>There is growing attention on the question of tax treaties signed by developing countries. The costs of tax treaties to developing countries have been highlighted in recent years by NGOs such as ActionAid and SOMO.1 During 2014, an influential IMF paper warned that developing countries &ldquo;would be well-advised to sign treaties only with considerable caution,&rdquo;2 and the OECD, as part of its Base Erosion and Profit Shifting (BEPS) project, proposes to add text to the commentary of its model treaty to help countries decide &ldquo;whether a treaty should be concluded with a State but also&hellip;whether a State should seek to modify or replace an existing treaty or even, as a last resort, terminate a treaty.&rdquo;</p> None global alliance for tax justice, direct income, MNEs, MNCs, MNE, MNC, Tax Treaties, Sub-Sahara Africa, Critical Review, are treaties good, unilateral measures, ataf, Residence taxation, source taxation, permanent establishment, PE, services fees, technical fees, royalties, OECD, indirect transfer, https://globaltaxjustice.org/libraries/tax-treaties-in-sub-sahara-africa-a-critical-review/

domestic taxation business models basis for taxation, customs & excises, direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, environmental taxes, exchange of information, extractive sector & environment, indirect tax (vat gst & others), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership low databandwith publication medium language proficiency None all <p _msthash="37449" _msttexthash="379311881">OÙ EST L’ARGENT? Fiscalité et état de la mise en œuvre de la Vision minière africaine au Ghana (CEDEAO), en Tanzanie (CAE) et en Zambie (SADC). Auteurs : Cornelius Dube, Wellington Matsika et Gamuchirai Chiwunze. Cette publication a été réalisée sous la supervision de Cephas Makunike. Il a également bénéficié des commentaires d’Alvin Mosioma et de Kwesi W. Obeng. Le rapport a été examiné à l’externe par le Dr Abdulai Darimani et Sylvester Bagooro. La copie du Dr Tom Odhiambo a révisé ce rapport. Cette publication a été rendue possible grâce au soutien financier d’Oxfam IBIS. Toutefois, les opinions exprimées dans le présent document ne reflètent pas nécessairement leurs positions politiques officielles.</p> <p>WHERE IS THE MONEY? Taxation and the state of Africa Mining Vision implementation in Ghana (ECOWAS), Tanzania (EAC) and Zambia (SADC). Authors: Cornelius Dube, Wellington Matsika and Gamuchirai Chiwunze. This publication was completed under the supervision of Cephas Makunike. It also benefited from comments from Alvin Mosioma and Kwesi W. Obeng. The report was externally reviewed by Dr. Abdulai Darimani and Sylvester Bagooro. Dr. Tom Odhiambo copy edited this report. This publication was made possible through the financial support of Oxfam IBIS. However the views expressed herein do not necessarily reflect their official policy positions</p> west africa global alliance for tax justice, mining, resources, mining sector, audit, tax audit, tax compliance, IFF, extractive sector, Ghana, Tanzania, Zambia, the East Africa Community, EAC, and the Southern African Development Community, SADC, ECOWAS, Economic Community of West African States, https://globaltaxjustice.org/libraries/taxation-and-the-state-of-africa-miningvision-implementation-in-ghana-ecowas-tanzania-eac-and-zambia-sadc/

domestic taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends low databandwith database medium language proficiency None all <p _msthash="37405" _msttexthash="195534794">Le CREDAF est heureux de vous annoncer la publication récente de l’édition 2022 des <em>Statistiques des recettes publiques en Afrique </em>produite par l’Organisation de coopération et développement économiques (OCDE), le Forum africain d’administration fiscale (ATAF) et la Commission de l’union africaine (CUA), avec le concours financier de l’Union européenne et la collaboration du CREDAF et de la Banque africaine de développement (BAD).</p> <p _msthash="37406" _msttexthash="28442271">Le rapport des <a href="http://oe.cd/revstatsafrica" rel="noopener" target="_blank"><em><strong>Statistiques des recettes publiques en Afrique 2022</strong></em></a>, également accessible <em><strong><a href="https://www.oecd-ilibrary.org/docserver/ea66fbde-en-fr.pdf?expires=1672932966&amp;id=id&amp;accname=ocid35103460&amp;checksum=9E0DE5EA5B64A122A7F7CC53D89B7C43" rel="noopener" target="_blank">ici</a></strong></em> , fournit des données internationalement comparables sur les recettes fiscales et non fiscales de 31 pays africains sur la période 1990-2020.</p> <p _msthash="37407" _msttexthash="3072095">Une brochure est également disponible en cliquant sur le lien suivant :</p> <p><a _msthash="37408" _msttexthash="8115549" href="https://www.oecd.org/fr/fiscalite/politiques-fiscales/brochure-statistiques-des-recettes-publiques-afrique.pdf" rel="noopener" target="_blank">http://www.oecd.org/fr/fiscalite/politiques-fiscales/statistiques-recettes-publiques-afrique-brochure.pdf</a></p> <p _msthash="37409" _msttexthash="21374145">Pour toute question sur cette initiative et les modalités d’une participation éventuelle aux futures éditions, vous pouvez contacter <a href="mailto:[email protected]">[email protected]</a></p> <p>Le CREDAF est heureux de vous annoncer la publication r&eacute;cente de l&rsquo;&eacute;dition 2022 des&nbsp;<em>Statistiques des recettes publiques en Afrique&nbsp;</em>produite par l&rsquo;Organisation de coop&eacute;ration et d&eacute;veloppement &eacute;conomiques (OCDE), le Forum africain d&rsquo;administration fiscale (ATAF) et la Commission de l&rsquo;union africaine (CUA), avec le concours financier de l&rsquo;Union europ&eacute;enne et la collaboration du CREDAF et de la Banque africaine de d&eacute;veloppement (BAD).</p> <p>Le rapport des&nbsp;<a href="http://oe.cd/revstatsafrica" rel="noopener" target="_blank"><em><strong>Statistiques des recettes publiques en Afrique 2022</strong></em></a>, &eacute;galement accessible&nbsp;<em><strong><a href="https://www.oecd-ilibrary.org/docserver/ea66fbde-en-fr.pdf?expires=1672932966&amp;id=id&amp;accname=ocid35103460&amp;checksum=9E0DE5EA5B64A122A7F7CC53D89B7C43" rel="noopener" target="_blank">ici</a></strong></em>&nbsp;, fournit des donn&eacute;es internationalement comparables sur les recettes fiscales et non fiscales de 31 pays africains sur la p&eacute;riode 1990-2020.</p> <p>Une brochure est &eacute;galement disponible en cliquant sur le lien suivant :</p> <p><a href="https://www.oecd.org/fr/fiscalite/politiques-fiscales/brochure-statistiques-des-recettes-publiques-afrique.pdf" rel="noopener" target="_blank">http://www.oecd.org/fr/fiscalite/politiques-fiscales/statistiques-recettes-publiques-afrique-brochure.pdf</a></p> <p>Pour toute question sur cette initiative et les modalit&eacute;s d&rsquo;une participation &eacute;ventuelle aux futures &eacute;ditions, vous pouvez contacter&nbsp;<a href="mailto:[email protected]">[email protected]</a></p> None credaf, CERCLE DE REFLEXION ET D'ECHANGE DES DIRIGEANTS DES ADMINISTRATIONS FISCALES, tax revenue, statistics, data based on OECD statistics, tax revenue breakdown https://credaf.org/fr/statistiques-des-recettes-publiques-en-afrique-edition-2022/

digital taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends low databandwith webinar/lecture high language proficiency None all <p _msthash="37364" _msttexthash="35783384">Le 13 février 2023, WATAF a organisé sa 3ème Conférence des correspondants pays. Thème : Digitalisation des systèmes fiscaux et avenir des administrations fiscales en Afrique de l’Ouest.</p> <p> </p> <p>On 13 February, 2023, WATAF organised its 3rd Country Correspondents Conference. Theme: Digitalisation of the Tax Systems and the Future of Tax Administrations in West Africa.</p> <p>&nbsp;</p> west africa WATAF, potential of technology, IT, Digital Transformation Maturity Model, DTMM, WATAF Tax Administration Capability and Intelligence Maturity Systems, TACIMS, tax administration, tax revenue services, IT and tax compliance, tax compliance, use of tax data for compliance, facilitate compliance, monitor compliance, https://www.youtube.com/watch?v=8kf4HNNakbU

tax administration tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="37295" _msttexthash="395382">Description du cours</h3> <p _msthash="37296" _msttexthash="391818986">Virtual Training to Advance Revenue Administration (VITARA) est une initiative conjointe de quatre organisations internationales : le Centre interaméricain des administrations fiscales (CIAT), l’Organisation intra-européenne des administrations fiscales (IOTA), le Fonds monétaire international (FMI) et l’Organisation de coopération et de développement économiques (OCDE). Il a été lancé en 2020 pour élaborer un programme de formation en ligne très efficace, accessible à l’échelle mondiale, à la demande et abordable sur les questions d’administration des recettes. VITARA complète les efforts de renforcement des capacités et de formation des quatre organisations fondatrices.</p> <h3 _msthash="37297" _msttexthash="175149">Public cible</h3> <p _msthash="37298" _msttexthash="283729095">Le contenu du cours VITARA est adapté aux cadres supérieurs et aux cadres supérieurs des administrations fiscales des pays en développement qui sont chargés de conduire l’administration fiscale aux bonnes pratiques. Pourtant, le personnel de niveau inférieur, les administrateurs fiscaux des économies avancées ou les professionnels de l’administration douanière pourraient également bénéficier de suivre les modules. Les modules VITARA sont des modules de niveau d’introduction et conçus pour les professionnels occupés qui souhaitent améliorer leurs compétences en administration fiscale.</p> <p> </p> <h3 _msthash="37299" _msttexthash="231101">Certification</h3> <p _msthash="37300" _msttexthash="81896178">Oui. Les apprenants qui terminent avec succès un module et réussissent 60% des questions d’évaluation notées recevront un certificat. Vous recevrez plus d’informations sur la certification une fois que vous vous serez inscrit et que vous aurez complété un module. Veuillez lire les sections pertinentes de la <a _istranslated="1" href="https://www.imf.org/en/Capacity-Development/Training/ICDTC/FAQ-OL" rel="noopener noreferrer" target="_blank">Foire aux questions</a>.</p> <p> </p> <p><a _msthash="37301" _msttexthash="615095" href="https://www.edx.org/search?q=vitara">Inscrivez-vous maintenant</a></p> <h3 _msthash="37302" _msttexthash="243698">Programme VITARA</h3> <p _msthash="37303" _msttexthash="147071210">Couvrant à la fois les arrangements institutionnels, la gestion des réformes stratégiques, la gestion des risques de conformité, les technologies de l’information et la gestion des données, ainsi que la conception et la gestion des processus fiscaux de base, le programme VITARA représente un ensemble complet de formation pour la gestion de l’administration fiscale. Le programme se compose de deux parties et comprend les sujets suivants:</p> <p> </p> <p _msthash="37304" _msttexthash="2275520">Partie A. Gouvernance, gestion et soutien institutionnels</p> <p> </p> <p _msthash="37305" _msttexthash="96096">Modules</p> <p> </p> <ol> <li _msthash="37306" _msttexthash="759226">Gouvernance institutionnelle</li> <li _msthash="37307" _msttexthash="1274494">Gestion des risques liés à la conformité</li> <li _msthash="37308" _msttexthash="207636">Organisation</li> <li _msthash="37309" _msttexthash="424073">Gestion stratégique</li> <li _msthash="37310" _msttexthash="4297059">Technologies de l’information et gestion des données</li> <li _msthash="37311" _msttexthash="2341053">Gestion des réformes (fondamentaux et sujets spécifiques)</li> <li _msthash="37312" _msttexthash="806052">Gestion des ressources humaines</li> <li _msthash="37313" _msttexthash="387894">Gestion du rendement</li> <li _msthash="37314" _msttexthash="3494452">Gestion des risques d’entreprise</li> </ol> <p _msthash="37315" _msttexthash="5497466">B. Fonctions essentielles de l’administration fiscale</p> <p> </p> <ol> <li _msthash="37316" _msttexthash="3466879">Introduction à l’administration fiscale</li> <li _msthash="37317" _msttexthash="750295">Inscription des contribuables</li> <li _msthash="37318" _msttexthash="617838">Services aux contribuables</li> <li _msthash="37319" _msttexthash="514449">Dépôt des déclarations</li> <li _msthash="37320" _msttexthash="1050491">Paiement et recouvrement de créances</li> <li _msthash="37321" _msttexthash="1730638">Vérification et autres méthodes de vérification</li> <li _msthash="37322" _msttexthash="173914">Différends</li> <li _msthash="37323" _msttexthash="360347">Gestion des revenus</li> </ol> <p _msthash="37324" _msttexthash="2221960">Le programme ne comprend pas de sujets de politique fiscale.</p> <h3>Course description</h3> <p>Virtual Training to Advance Revenue Administration (VITARA) is a joint initiative of four international organizations: the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organization of Tax Administrations (IOTA), the International Monetary Fund (IMF) and the Organization for Economic Co-operation and Development (OECD).It was launched in 2020 to develop a highly effective, globally accessible, on-demand, and affordable online training curriculum on revenue administration issues. VITARA complements the four founding organizations&#39; capacity development and training efforts.</p> <h3>Target Audience</h3> <p>The VITARA course content is tailored to senior managers and executives of tax administrations of developing countries who are responsible for leading the tax administration to good practice. Yet lower- level staff, tax administrators from advanced economies or custom administration professionals could also benefit from following the modules. The VITARA modules are introductory level modules and designed for busy professionals who wish to improve their skills in tax administration.</p> <p>&nbsp;</p> <h3>Certification</h3> <p>Yes. Learners who successfully complete a module and pass 60% of the graded assessment questions will receive a certificate. You will receive more information on certification once you register and complete a module. Please read the relevant sections of the&nbsp;<a href="https://www.imf.org/en/Capacity-Development/Training/ICDTC/FAQ-OL" rel="noopener noreferrer" target="_blank">Frequently Asked Questions</a>.</p> <p>&nbsp;</p> <p><a href="https://www.edx.org/search?q=vitara">Register Now</a></p> <h3>VITARA Curriculum</h3> <p>Covering both institutional arrangements, management of strategic reforms, compliance risk management, information technology and data management, as well as design and management of core taxation processes, the VITARA curriculum represents a comprehensive training package for tax administration management. The curriculum consists of two parts and includes the following topics:</p> <p>&nbsp;</p> <p>Part&nbsp;A. Institutional governance, management, and support</p> <p>&nbsp;</p> <p>Modules</p> <p>&nbsp;</p> <ol> <li>Institutional governance</li> <li>Compliance risk management</li> <li>Organization</li> <li>Strategic management</li> <li>Information technology and data management</li> <li>Reform management (Fundamentals and Specific Topics)</li> <li>Human resource management</li> <li>Performance management</li> <li>Enterprise risk management</li> </ol> <p>B. Core functions of tax administration</p> <p>&nbsp;</p> <ol> <li>Introduction to tax administration</li> <li>Taxpayer registration</li> <li>Taxpayer services</li> <li>Filing of declarations</li> <li>Payment and debt collection</li> <li>Audit and other verification methods</li> <li>Dispute resolution</li> <li>Revenue management</li> </ol> <p>The curriculum does not include tax policy topics.</p> latin america Inter-American Center of Tax Administrations, CIAT, Intra-European Organization of Tax Administrations, IOTA, OECD, IMF, audit, tax administration, nstitutional arrangements, management, strategic reforms, tax compliance, risk management, information technology, data management, design and management of core taxation processes, https://www.ciat.org/ciat-iota-fmi-ocde-vitara-2023/?lang=en

tax administration accounting & taxation / concepts of taxation, beps / pillar 1 / pillar 2, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="37235" _msttexthash="281229">À propos du cours</h3> <p _msthash="37236" _msttexthash="55259516">Ce cours vise à fournir dans la zone de contrôle des connaissances sur les aspects les plus importants liés au fonctionnement et à l’applicabilité des prix de transfert dans les opérations effectuées par les contribuables. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="37237" _msttexthash="1726712">– Introduction aux prix de transfert.</p> <p> </p> <p _msthash="37238" _msttexthash="1040572">–Comparabilité.</p> <p _msthash="37239" _msttexthash="2256501">– Méthode des prix comparables non contrôlés</p> <p _msthash="37240" _msttexthash="1330602">– Méthode du prix de revente</p> <p _msthash="37241" _msttexthash="1435577">– Méthode du coût plus profit.</p> <p _msthash="37242" _msttexthash="2086604">– Méthode transactionnelle de la marge nette</p> <p _msthash="37243" _msttexthash="4795687">– Cookies Case pratique d’intégration</p> <p _msthash="37244" _msttexthash="1582503">– Cas Naiki de pratique intégrée</p> <p _msthash="37245" _msttexthash="1697631">– Méthode de partage des bénéfices.</p> <p> </p> <p _msthash="37246" _msttexthash="3017807">– Aspects administratifs du contrôle des prix de transfert</p> <p _msthash="37247" _msttexthash="4558489">– Lectures complémentaires. Prix de transfert de la législation brésilienne</p> <h3 _msthash="37248" _msttexthash="175149">Public cible</h3> <p _msthash="37249" _msttexthash="21650538">Les fonctionnaires et auxiliaires des administrations fiscales des pays membres du CIAT qui travaillent sur les questions de prix de transfert, de fiscalité internationale ou qui y ont un intérêt.</p> <h3 _msthash="37250" _msttexthash="231101">Certification</h3> <p _msthash="37251" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="37252" _msttexthash="615095" href="https://forms.office.com/r/8aP379PtWV">Inscrivez-vous maintenant</a></p> <h3 _msthash="37253" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="37254" _msttexthash="222898">03 septembre 2023</p> <h3 _msthash="37255" _msttexthash="59488">Quand</h3> <p><strong _msthash="37256" _msttexthash="500305">09 octobre 2023 au 17 mars 2024.</strong></p> <h3>About the course</h3> <p>This course seeks to provide in the control area knowledge about the most important aspects related to the operation and applicability of transfer prices in operations carried out by taxpayers. The following topics will be developed during the course:</p> <p>&ndash; Introduction to transfer pricing.</p> <p>&nbsp;</p> <p>&ndash; Comparability.</p> <p>&ndash; Comparable uncontrolled price method</p> <p>&ndash; Resale Price Method</p> <p>&ndash; Cost plus profit Method.</p> <p>&ndash; Transactional net margin method</p> <p>&ndash; Cookies Case integrating practice</p> <p>&ndash; Integrated practice Naiki Case</p> <p>&ndash; Profit Split Method.</p> <p>&nbsp;</p> <p>&ndash; Administrative Aspects of Transfer Pricing Control</p> <p>&ndash; Additional Reading. Transfer pricing from Brazilian legislation</p> <h3>Target audience</h3> <p>Civil servants and auxiliary individuals of the tax administrations of CIAT member countries who work on transfer pricing issues, international taxation or who have an interest in them.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/8aP379PtWV">Register Now</a></p> <h3>Registration Deadline</h3> <p>September 03, 2023</p> <h3>When</h3> <p><strong>October&nbsp;09, 2023 to March 17, 2024.</strong></p> latin america inter-american centre of tax administrations, tp, Introduction to transfer pricing, Comparability, Comparable uncontrolled price method, Resale Price Method, Cost plus profit Method, Transactional net margin method, Cookies Case, integrating practice, Integrated practice, Naiki Case, Profit Split Method, Administrative Aspects of Transfer Pricing Control https://www.ciat.org/curso-de-precios-de-transferencia-16ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="37174" _msttexthash="281229">À propos du cours</h3> <p _msthash="37175" _msttexthash="63499163">Le cours vise à identifier et à connaître les différentes opérations financières afin d’établir des mécanismes de contrôle optimaux pouvant contribuer à la lutte contre la fraude et l’évasion fiscales. Les sujets suivants seront développés au cours du cours:</p> <p> </p> <p><strong _msthash="37176" _msttexthash="589940">Module I. Politique fiscale</strong></p> <p _msthash="37177" _msttexthash="2665871">- Introduction aux systèmes financiers et à leur numérisation</p> <p _msthash="37178" _msttexthash="1617538">- Aspects fiscaux généraux du secteur financier</p> <p _msthash="37179" _msttexthash="1339559">- Fiscalité des intermédiaires financiers</p> <p _msthash="37180" _msttexthash="5505942">- Fiscalité des fonds d’investissement, de pension et fiduciaires</p> <p _msthash="37181" _msttexthash="3151278">- Taxation des innovations et des transactions financières complexes</p> <p _msthash="37182" _msttexthash="2253823">- Taxation des transactions financières internationales</p> <p _msthash="37183" _msttexthash="849615">- Taxation des actifs numériques</p> <p><strong _msthash="37184" _msttexthash="859872">Module II. Administration fiscale</strong></p> <p _msthash="37185" _msttexthash="2242500">- Coopération des institutions et des marchés financiers.</p> <p _msthash="37186" _msttexthash="2750176">- Contrôle des opérations financières et de leur digitalisation.</p> <p> </p> <p> </p> <h3 _msthash="37187" _msttexthash="175149">Public cible</h3> <p _msthash="37188" _msttexthash="17312178">Les fonctionnaires des administrations fiscales des pays membres du CIAT, ainsi que le public en général travaillant dans le domaine de la fiscalité ou intéressé par celui-ci.</p> <h3 _msthash="37189" _msttexthash="231101">Certification</h3> <p _msthash="37190" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="37191" _msttexthash="615095" href="https://forms.office.com/r/rfScusgjJk">Inscrivez-vous maintenant</a></p> <h3 _msthash="37192" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="37193" _msttexthash="127075">13 août 2023</p> <h3 _msthash="37194" _msttexthash="59488">Quand</h3> <p><strong _msthash="37195" _msttexthash="750633">Du 18 septembre au 10 décembre 2023.</strong></p> <h3>About the course</h3> <p>The course seeks to identify and know the various financial operations in order to establish optimum control mechanisms that may contribute to combat tax fraud and evasion. The following topics will be developed during the course:</p> <p>&nbsp;</p> <p><strong>Module I. Tax Policy</strong></p> <p>- Introduction To Financial Systems And Their Digitalization</p> <p>- General Tax Aspects of the Financial Sector</p> <p>- Taxation of Financial Intermediaries</p> <p>- Taxation of Investment, Pension and Fiduciary Funds</p> <p>- Taxation of Innovations and Complex Financial Transactions</p> <p>- Taxation of International Financial Transactions</p> <p>- Taxation of Digital Assets</p> <p><strong>Module II. Tax Administration</strong></p> <p>- Cooperation of Financial Institutions and Markets.</p> <p>- Control Of Financial Operations And Their Digitalization.</p> <p>&nbsp;</p> <p>&nbsp;</p> <h3>Target audience</h3> <p>Tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/rfScusgjJk">Register Now</a></p> <h3>Registration Deadline</h3> <p>August 13, 2023</p> <h3>When</h3> <p><strong>September 18, to December 10, 2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, tax administrations, IT, Digital economy, tax in digital economy, use of IT, IT and tax revenue services, IT and tax administrations, taxing source of revenue, digital services, source tax on digital sales, https://www.ciat.org/curso-de-operaciones-financieras-y-su-digitalizacion-1ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="37123" _msttexthash="281229">À propos du cours</h3> <p _msthash="37124" _msttexthash="368311892">Ce cours cherche à identifier et à comprendre la portée des travaux de sociologie fiscale et son impact sur la gestion des recettes et des dépenses publiques. Connaître les principales caractéristiques de la culture fiscale d’un pays donné, les encadrer dans un contexte d’un certain niveau de conformité fiscale ou de fraude et en identifier les causes et les conséquences. Connaître les principales méthodologies de mesure de l’opinion des contribuables, y compris l’interprétation des résultats. Apprendre comment les résultats obtenus peuvent aider les autorités à prendre des décisions dans le domaine fiscal. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="37125" _msttexthash="10323794">- Introduction à la sociologie<br _istranslated="1"/> fiscale - La culture fiscale des citoyens<br _istranslated="1"/> - La fraude fiscale: causes et mesures sociales pour la combattre.</p> <h3 _msthash="37126" _msttexthash="175149">Public cible</h3> <p _msthash="37127" _msttexthash="284832847">Fonctionnaires de niveau moyen et / ou élevé du ministère des Finances, avec capacité de prise de décision, responsables de la conception des politiques fiscales, de leur mise en œuvre stratégique et de la réalisation d’études techniques et analytiques. Les fonctionnaires ayant le profil mentionné ci-dessus, qui travaillent dans les domaines du budget du ministère des Finances, de l’analyse des marchés publics, de la trésorerie, de l’innovation des finances publiques, de la comptabilité gouvernementale, des relations fiscales, de la politique fiscale, entre autres, sont invités à participer.</p> <h3 _msthash="37128" _msttexthash="231101">Certification</h3> <p _msthash="37129" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="37130" _msttexthash="615095" href="https://forms.office.com/r/PA6je4PL1P">Inscrivez-vous maintenant</a></p> <h3 _msthash="37131" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="37132" _msttexthash="127075">13 août 2023</p> <h3 _msthash="37133" _msttexthash="59488">Quand</h3> <p><strong _msthash="37134" _msttexthash="674908">Du 11 septembre au 29 octobre 2023.</strong></p> <h3>About the course</h3> <p>This course seeks to identify and understand the scope of work of fiscal sociology and its impact on the management of public revenue and expenditure. Knowing the main characteristics of the tax culture of a given country, framing them in a context of a certain level of tax compliance or fraud and identifying its causes and consequences. To know the main methodologies for measuring taxpayer opinion, including the interpretation of results. To learn how the results obtained can help the authorities to make decisions in the tax field. The following topics will be developed during the course:</p> <p>- Introduction to Tax Sociology<br /> - The tax culture of citizens<br /> - Tax fraud: causes and social measures to combat it.</p> <h3>Target audience</h3> <p>Medium high and / or high-level officials from the Ministry of Finance, with capacity for decision-making, responsible for the design of tax policies, their strategic implementation and carrying out technical and analytic studies. Officials with the above mentioned profile, who work in the areas of the Finance Ministry budget, public market analysis, treasury, innovation of the public finances, government accounting, tax relations, fiscal policy, among others, are invited to participate</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/PA6je4PL1P">Register Now</a></p> <h3>Registration Deadline</h3> <p>August 13,&nbsp;2023</p> <h3>When</h3> <p><strong>September 11, to October 29,&nbsp;2023.</strong></p> latin america fiscal sociology, Introduction to Tax Sociology, tax culture of citizens, tax compliance, culture, Tax fraud, causes, social measures https://www.ciat.org/curso-de-sociologia-fiscal-2ed/?lang=en

tax administration tax administration / management / it, tax audit, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="37059" _msttexthash="281229">À propos du cours</h3> <p _msthash="37060" _msttexthash="135712031">Ce cours vise à fournir aux fonctionnaires de l’administration fiscale et au public en général, des connaissances spécialisées sur tous les aspects pertinents des fonctions essentielles et de soutien qui doivent être remplies par l’administration fiscale, ainsi que sur les questions les plus actuelles qui impliquent une action plus directe avec les contribuables et la société en général. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="37061" _msttexthash="6878937">– Le rôle de l’administrateur fiscal en tant que conseiller dans la sphère politique.</p> <p> </p> <p _msthash="37062" _msttexthash="3130257">– Contexte d’exploitation.</p> <p _msthash="37063" _msttexthash="1555307">– Conception organisationnelle.</p> <p _msthash="37064" _msttexthash="1512277">– Structure organisationnelle.</p> <p _msthash="37065" _msttexthash="2895113">– Macro-processus de gestion : assistance au contribuable</p> <p _msthash="37066" _msttexthash="1804257">– Macro-processus de gestion : Collecte</p> <p _msthash="37067" _msttexthash="2177253">– Macro-processus de gestion : Récupération</p> <p _msthash="37068" _msttexthash="1882738">– Macro-processus de gestion : Contrôle</p> <p> </p> <p _msthash="37069" _msttexthash="2915432">– Macro-processus de gestion : détermination des impôts</p> <p _msthash="37070" _msttexthash="4735601">– Processus d’accompagnement : Management Stratégique.</p> <p _msthash="37071" _msttexthash="4930133">– Processus de soutien : administration et développement des ressources humaines.</p> <p _msthash="37072" _msttexthash="6249412">– Processus de support : gestion de l’information</p> <p _msthash="37073" _msttexthash="1970202">– Autres processus de soutien à la gestion</p> <p _msthash="37074" _msttexthash="3346980">– Réalités et défis des administrations fiscales américaines<strong _istranslated="1">.</strong></p> <h3 _msthash="37075" _msttexthash="175149">Public cible</h3> <p _msthash="37076" _msttexthash="17312178">Les fonctionnaires des administrations fiscales des pays membres du CIAT, ainsi que le public en général travaillant dans le domaine de la fiscalité ou intéressé par celui-ci.</p> <h3 _msthash="37077" _msttexthash="231101">Certification</h3> <p _msthash="37078" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="37079" _msttexthash="615095" href="https://forms.office.com/r/H1j68dNSvH">Inscrivez-vous maintenant</a></p> <h3 _msthash="37080" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="37081" _msttexthash="173888">23 juillet 2023</p> <h3 _msthash="37082" _msttexthash="59488">Quand</h3> <p><strong _msthash="37083" _msttexthash="648739">Du 21 août 2023 au 11 février 2024.</strong></p> <h3>About the course</h3> <p>This course seeks to provide tax administration officials and the public in general, specialized knowledge on all relevant aspects of the essential and support functions that must be fulfilled by the tax administration, as well as those most current issues that involve a more direct action with the taxpayers and society in general. The following topics will be developed during the course:</p> <p>&ndash; The Role of the Tax Administrator as Advisor in the Political Sphere.</p> <p>&nbsp;</p> <p>&ndash; Context of operation.</p> <p>&ndash; Organizational design.</p> <p>&ndash; Organizational Structure.</p> <p>&ndash; Macro-processes of Management: Assistance to the Taxpayer</p> <p>&ndash; Macro-processes of Management: Collection</p> <p>&ndash; Macro-processes of Management: Recovery</p> <p>&ndash; Macro-processes of Management: Control</p> <p>&nbsp;</p> <p>&ndash; Macro-processes of Management: Determination of Taxes</p> <p>&ndash; Support processes: Strategic Management.</p> <p>&ndash; Support Processes: Administration and Development of Human Resources.</p> <p>&ndash; Support Processes: Information Management</p> <p>&ndash; Other Management support processes</p> <p>&ndash; Realities and challenges of American Tax Administrations<strong>.</strong></p> <h3>Target audience</h3> <p>Tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/H1j68dNSvH">Register Now</a></p> <h3>Registration Deadline</h3> <p>July 23, 2023</p> <h3>When</h3> <p><strong>August 21, 2023 to February, 11, 2024.</strong></p> latin america CIAT, Inter-American Centre for tax administrations, tax compliance, corporate tax, transparency, communication, tax revenue services, tax administration, collection process, tax gap, recovery process, tax fraud, auction of assets, https://www.ciat.org/diplomado-en-administracion-tributaria-12ed/?lang=en

tax administration tax administration / management / it, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36990" _msttexthash="281229">À propos du cours</h3> <p _msthash="36991" _msttexthash="91632827">Ce cours vise à présenter une vue générale des aspects conceptuels liés aux recettes fiscales et aux dépenses fiscales, à fournir les techniques nécessaires pour effectuer les tâches de projection des recettes fiscales (analyses de séries chronologiques) et à prouver les connaissances nécessaires aux travaux de quantification des dépenses fiscales. Les sujets suivants seront développés au cours du cours:</p> <p><strong _msthash="36992" _msttexthash="88998">Module I</strong></p> <p _msthash="36993" _msttexthash="9004281">– Leçon 1. Facteurs déterminants dans la perception de l’impôt</p> <p _msthash="36994" _msttexthash="5991245">– Leçon 2. Système de perception de l’impôt.</p> <p _msthash="36995" _msttexthash="8393346">– Leçon 3.1 Méthodes de projection de la collecte de l’impôt</p> <p _msthash="36996" _msttexthash="9524320">– Leçon 3.2 Méthode directe de projection de la collecte de l’impôt</p> <p _msthash="36997" _msttexthash="6055218">– Leçon 4. Méthodes d’analyse des variations des recettes fiscales</p> <p _msthash="36998" _msttexthash="3719885">– Leçon 5. L’économie des recettes fiscales</p> <p><strong _msthash="36999" _msttexthash="102284">Module II</strong></p> <p _msthash="37000" _msttexthash="6229158">– Leçon 1. Méthodes économétriques pour la prévision. Séries temporaires et leurs composants</p> <p _msthash="37001" _msttexthash="3471039">– Leçon 2. Méthodes déterministes de prévision auto-projetées </p> <p _msthash="37002" _msttexthash="5507138">– Leçon 3. Méthodes stochastiques de prévision auto-projetées. Méthodologie BOX-JENKINS</p> <p> </p> <p _msthash="37003" _msttexthash="3003078">– Leçon 4. Méthodologie BOX-JENKINS. Prévision automatique</p> <p _msthash="37004" _msttexthash="7186660">– Leçon 5. Modèles ARIMA saisonniers et généraux. Identification, estimation, diagnostic et prévision</p> <p _msthash="37005" _msttexthash="4160546">– Leçon 6. Modèles ARIMA saisonniers et généraux. Prévision automatique</p> <p _msthash="37006" _msttexthash="8771152">– Leçon 7. Analyse des modèles de fonctions d’intervention et de transfert</p> <p><strong _msthash="37007" _msttexthash="116519">Module III</strong></p> <p _msthash="37008" _msttexthash="1296373">– Leçon 1. Cadre conceptuel</p> <p _msthash="37009" _msttexthash="19445621">– Leçon 2. Le cadre de référence et l’identification des éléments qui entraînent la charge d’impôt</p> <p _msthash="37010" _msttexthash="5154721">– Leçon 3. Méthodes d’estimation des charges fiscales</p> <h3 _msthash="37011" _msttexthash="175149">Public cible</h3> <p _msthash="37012" _msttexthash="20773012">Fonctionnaires et personnes impliquées dans les administrations fiscales des pays membres du CIAT et ayant des responsabilités dans la conception et la mise en œuvre des politiques publiques.</p> <h3 _msthash="37013" _msttexthash="231101">Certification</h3> <p _msthash="37014" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="37015" _msttexthash="615095" href="https://forms.office.com/r/d6qHgHGftj">Inscrivez-vous maintenant</a></p> <h3 _msthash="37016" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="37017" _msttexthash="107393">25 juin 2023</p> <h3 _msthash="37018" _msttexthash="59488">Quand</h3> <p><strong _msthash="37019" _msttexthash="711841">Du 24 juillet 2023 au 28 janvier 2024.</strong></p> <h3>About the course</h3> <p>This course seeks to present a general view of conceptual aspects related to tax revenue and tax expenditures, provide the necessary techniques to carry out the tax revenue projections tasks (Time series analyses) and to prove the necessary knowledge for the works of Tax Expenditures quantification. The following topics will be developed during the course:</p> <p><strong>Module I</strong></p> <p>&ndash; Lesson 1. Determinant factors in tax collection</p> <p>&ndash; Lesson 2.&nbsp; Tax collection system.</p> <p>&ndash; Lesson 3.1 Methods for projecting tax collection</p> <p>&ndash; Lesson 3.2 Direct method for projecting tax collection</p> <p>&ndash; Lesson 4. Methods for analyzing the variations of tax revenues</p> <p>&ndash; Lesson 5. The economy of tax revenues</p> <p><strong>Module II</strong></p> <p>&ndash; Lesson 1. Econometric methods for the forecast. Temporary series and their components</p> <p>&ndash; Lesson 2. Deterministic self-projecting forecast methods&nbsp;</p> <p>&ndash; Lesson 3. Stochastic self-projecting forecast methods. BOX-JENKINS Methodology</p> <p>&nbsp;</p> <p>&ndash; Lesson 4. BOX-JENKINS Methodology. Automatic forecast</p> <p>&ndash; Lesson 5. Seasonal and general ARIMA models. Identification, estimation, diagnosis and forecast</p> <p>&ndash; Lesson 6. Seasonal and general ARIMA models. Automatic forecast</p> <p>&ndash; Lesson 7.&nbsp; Analysis of intervention and transfer function models</p> <p><strong>Module III</strong></p> <p>&ndash; Lesson 1. Conceptual Framework</p> <p>&ndash; Lesson 2. The reference framework and identification of items that result in the tax expense</p> <p>&ndash; Lesson 3. Tax expense estimation methods</p> <h3>Target audience</h3> <p>Officers and individuals involved in tax administrations of CIAT member countries and with responsibilities in the design and implementation of public policies.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/d6qHgHGftj">Register Now</a></p> <h3>Registration Deadline</h3> <p>June 25, 2023</p> <h3>When</h3> <p><strong>July 24, 2023 to January 28,&nbsp;2024.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, tax administration, tax collection systems, projections of tax revenue, econometrics, variations in tax revenue, analysis, different methods, self-projecting forecast methods, https://www.ciat.org/curso-de-estimaciones-tributarias-7ed/?lang=en

tax administration tax audit high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36892" _msttexthash="281229">À propos du cours</h3> <p _msthash="36893" _msttexthash="91632827">Ce cours vise à présenter une vue générale des aspects conceptuels liés aux recettes fiscales et aux dépenses fiscales, à fournir les techniques nécessaires pour effectuer les tâches de projection des recettes fiscales (analyses de séries chronologiques) et à prouver les connaissances nécessaires aux travaux de quantification des dépenses fiscales. Les sujets suivants seront développés au cours du cours:</p> <p><strong _msthash="36894" _msttexthash="88998">Module I</strong></p> <p _msthash="36895" _msttexthash="9004281">– Leçon 1. Facteurs déterminants dans la perception de l’impôt</p> <p _msthash="36896" _msttexthash="5991245">– Leçon 2. Système de perception de l’impôt.</p> <p _msthash="36897" _msttexthash="8393346">– Leçon 3.1 Méthodes de projection de la collecte de l’impôt</p> <p _msthash="36898" _msttexthash="9524320">– Leçon 3.2 Méthode directe de projection de la collecte de l’impôt</p> <p _msthash="36899" _msttexthash="6055218">– Leçon 4. Méthodes d’analyse des variations des recettes fiscales</p> <p _msthash="36900" _msttexthash="3719885">– Leçon 5. L’économie des recettes fiscales</p> <p><strong _msthash="36901" _msttexthash="102284">Module II</strong></p> <p _msthash="36902" _msttexthash="6229158">– Leçon 1. Méthodes économétriques pour la prévision. Séries temporaires et leurs composants</p> <p _msthash="36903" _msttexthash="3471039">– Leçon 2. Méthodes déterministes de prévision auto-projetées </p> <p _msthash="36904" _msttexthash="5507138">– Leçon 3. Méthodes stochastiques de prévision auto-projetées. Méthodologie BOX-JENKINS</p> <p> </p> <p _msthash="36905" _msttexthash="3003078">– Leçon 4. Méthodologie BOX-JENKINS. Prévision automatique</p> <p _msthash="36906" _msttexthash="7186660">– Leçon 5. Modèles ARIMA saisonniers et généraux. Identification, estimation, diagnostic et prévision</p> <p _msthash="36907" _msttexthash="4160546">– Leçon 6. Modèles ARIMA saisonniers et généraux. Prévision automatique</p> <p _msthash="36908" _msttexthash="8771152">– Leçon 7. Analyse des modèles de fonctions d’intervention et de transfert</p> <p><strong _msthash="36909" _msttexthash="116519">Module III</strong></p> <p _msthash="36910" _msttexthash="1296373">– Leçon 1. Cadre conceptuel</p> <p _msthash="36911" _msttexthash="19445621">– Leçon 2. Le cadre de référence et l’identification des éléments qui entraînent la charge d’impôt</p> <p _msthash="36912" _msttexthash="5154721">– Leçon 3. Méthodes d’estimation des charges fiscales</p> <h3 _msthash="36913" _msttexthash="175149">Public cible</h3> <p _msthash="36914" _msttexthash="20773012">Fonctionnaires et personnes impliquées dans les administrations fiscales des pays membres du CIAT et ayant des responsabilités dans la conception et la mise en œuvre des politiques publiques.</p> <h3 _msthash="36915" _msttexthash="231101">Certification</h3> <p _msthash="36916" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36917" _msttexthash="615095" href="https://forms.office.com/r/d6qHgHGftj">Inscrivez-vous maintenant</a></p> <h3 _msthash="36918" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36919" _msttexthash="107393">25 juin 2023</p> <h3 _msthash="36920" _msttexthash="59488">Quand</h3> <p><strong _msthash="36921" _msttexthash="711841">Du 24 juillet 2023 au 28 janvier 2024.</strong></p> <h3>About the course</h3> <p>This course seeks to present a general view of conceptual aspects related to tax revenue and tax expenditures, provide the necessary techniques to carry out the tax revenue projections tasks (Time series analyses) and to prove the necessary knowledge for the works of Tax Expenditures quantification. The following topics will be developed during the course:</p> <p><strong>Module I</strong></p> <p>&ndash; Lesson 1. Determinant factors in tax collection</p> <p>&ndash; Lesson 2.&nbsp; Tax collection system.</p> <p>&ndash; Lesson 3.1 Methods for projecting tax collection</p> <p>&ndash; Lesson 3.2 Direct method for projecting tax collection</p> <p>&ndash; Lesson 4. Methods for analyzing the variations of tax revenues</p> <p>&ndash; Lesson 5. The economy of tax revenues</p> <p><strong>Module II</strong></p> <p>&ndash; Lesson 1. Econometric methods for the forecast. Temporary series and their components</p> <p>&ndash; Lesson 2. Deterministic self-projecting forecast methods&nbsp;</p> <p>&ndash; Lesson 3. Stochastic self-projecting forecast methods. BOX-JENKINS Methodology</p> <p>&nbsp;</p> <p>&ndash; Lesson 4. BOX-JENKINS Methodology. Automatic forecast</p> <p>&ndash; Lesson 5. Seasonal and general ARIMA models. Identification, estimation, diagnosis and forecast</p> <p>&ndash; Lesson 6. Seasonal and general ARIMA models. Automatic forecast</p> <p>&ndash; Lesson 7.&nbsp; Analysis of intervention and transfer function models</p> <p><strong>Module III</strong></p> <p>&ndash; Lesson 1. Conceptual Framework</p> <p>&ndash; Lesson 2. The reference framework and identification of items that result in the tax expense</p> <p>&ndash; Lesson 3. Tax expense estimation methods</p> <h3>Target audience</h3> <p>Officers and individuals involved in tax administrations of CIAT member countries and with responsibilities in the design and implementation of public policies.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/d6qHgHGftj">Register Now</a></p> <h3>Registration Deadline</h3> <p>June 25, 2023</p> <h3>When</h3> <p><strong>July 24, 2023 to January 28,&nbsp;2024.</strong></p> latin america None https://ciat.org/curso-de-liderazgo-gerencial-1ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36835" _msttexthash="281229">À propos du cours</h3> <p _msthash="36836" _msttexthash="232982581">Ce cours vise à fournir à l’étudiant les concepts de base pour comprendre la création d’obligation fiscale et la dette fiscale, les sujets imposables et responsables fiscaux, et l’extinction des obligations, à fournir à l’étudiant les concepts de base de la collecte administrative chez les AT, le pouvoir requis pour la mettre en œuvre et une description générale de la procédure et à connaître, comprendre et identifier les différentes étapes composant le processus de collecte administrative persuasive et appliquée dans les AT. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36837" _msttexthash="278213">- Concepts de base</p> <p _msthash="36838" _msttexthash="2866487">- Relation fiscale légale, obligation fiscale et sujets imposables</p> <p _msthash="36839" _msttexthash="3195699">- Extinction de l’obligation fiscale</p> <p _msthash="36840" _msttexthash="487253">- Mesures de précaution</p> <p _msthash="36841" _msttexthash="1275209">- Processus de collecte persuasif ou amical</p> <p _msthash="36842" _msttexthash="701233">- Processus de collecte forcé</p> <p _msthash="36843" _msttexthash="7730177">- Processus de recouvrement et ventes aux enchères d’actifs</p> <p _msthash="36844" _msttexthash="2292108">- Bases de négociation avec les contribuables délinquants</p> <p> </p> <h3 _msthash="36845" _msttexthash="175149">Public cible</h3> <p _msthash="36846" _msttexthash="18277129">Agents d’assistance technique aux niveaux national et infranational, qui développent ou développeront des fonctions de recouvrement administratives et/ou persuasives.</p> <h3 _msthash="36847" _msttexthash="231101">Certification</h3> <p _msthash="36848" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36849" _msttexthash="615095" href="https://forms.office.com/r/9ccWiSFwAV">Inscrivez-vous maintenant</a></p> <h3 _msthash="36850" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36851" _msttexthash="85202">14 mai 2023</p> <h3 _msthash="36852" _msttexthash="59488">Quand</h3> <p><strong _msthash="36853" _msttexthash="401375">Du 12 juin au 20 août 2023.</strong></p> <h3>About the course</h3> <p>This course seeks to Provide the student with the base concepts for understanding the tax obligation creation and the tax debt, the taxable subjects and tax responsible, and the extinction of the obligations, to provide the student with the basic concepts of administrative collection at TAs, the power required for implementing it and a general description of the procedure and to know, understand and identify the different steps composing the process of persuasive and enforced administrative collection in TAs. The following topics will be developed during the course:</p> <p>-&nbsp;Basic concepts</p> <p>-&nbsp;Legal tax relation, the tax obligation and the taxable subjects</p> <p>-&nbsp;Extinction of the tax obligation</p> <p>-&nbsp;Precautionary Measures</p> <p>-&nbsp;Persuasive or friendly collection process</p> <p>-&nbsp;Enforced collection process</p> <p>-&nbsp;Recovery process and auctions of assets</p> <p>-&nbsp;Bases of negotiation with delinquent taxpayers</p> <p>&nbsp;</p> <h3>Target audience</h3> <p>TAs Officers at national and sub-national levels, who develop or will develop administrative and/or persuasive collection functions.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/9ccWiSFwAV">Register Now</a></p> <h3>Registration Deadline</h3> <p>May 14, 2023</p> <h3>When</h3> <p><strong>June 12, to&nbsp;August 20, 2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, tax compliance, communication with taxpayers, Precautionary Measures, Persuasive, friendly, collection process, Enforced collection process, Recovery process, auctions of assets, Bases of negotiation, delinquent taxpayers, https://www.ciat.org/curso-de-cobranza-7ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax audit, tax compliance high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36784" _msttexthash="281229">À propos du cours</h3> <p _msthash="36785" _msttexthash="35979541">Ce cours vise à renforcer les connaissances générales des participants sur le commerce électronique et à renforcer la connaissance des concepts les plus importants de la facturation électronique. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36786" _msttexthash="74014772">– Commerce électronique – Concept de document<br _istranslated="1"/> fiscal électronique – Modèles opérationnels de facturation électronique – Le rôle de l’administration<br _istranslated="1"/> fiscale<br _istranslated="1"/><br _istranslated="1"/> – Les factures électroniques et leurs finalités</p> <p> </p> <h3 _msthash="36787" _msttexthash="175149">Public cible</h3> <p _msthash="36788" _msttexthash="25341342">Les fonctionnaires de l’administration fiscale et les particuliers des pays membres du CIAT qui s’occupent des questions de facturation électronique.</p> <h3 _msthash="36789" _msttexthash="231101">Certification</h3> <p _msthash="36790" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36791" _msttexthash="615095" href="https://forms.office.com/r/jK6E4v4qBD">Inscrivez-vous maintenant</a></p> <h3 _msthash="36792" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36793" _msttexthash="127608">23 avril 2023</p> <h3 _msthash="36794" _msttexthash="59488">Quand</h3> <p><strong _msthash="36795" _msttexthash="435916">Du 22 mai au 09 juillet 2023.</strong></p> <h3>About the course</h3> <p>This course seeks to strengthen general knowledge of participants on electronic commerce and to strengthen the knowledge of the most important concepts of e-invoicing. The following topics will be developed during the course:</p> <p>&ndash; E-commerce<br /> &ndash; Concept of Electronic Tax Document<br /> &ndash; Operational Models of e-invoicing<br /> &ndash; The role of the Tax Administration<br /> &ndash; Electronic Invoices and their purposes</p> <p>&nbsp;</p> <h3>Target audience</h3> <p>Tax administration officials and individuals of the CIAT member countries dealing with e-Invoicing issues.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/jK6E4v4qBD">Register Now</a></p> <h3>Registration Deadline</h3> <p>April 23, 2023</p> <h3>When</h3> <p><strong>May 22, to July 09,&nbsp;2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, E-commerce, Concept of Electronic Tax Document, e-invoicing, The role of the Tax Administration, Electronic Invoices, purposes https://www.ciat.org/curso-de-facturacion-electronica-2ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36715" _msttexthash="281229">À propos du cours</h3> <p _msthash="36716" _msttexthash="106735642">Ce cours vise à fournir des connaissances spécialisées sur le sujet de la politique fiscale et de la technique fiscale grâce au renforcement des concepts structurels et stratégiques en tant que fondamental pour comprendre la conception et le développement de la politique fiscale et la structure du système fiscal d’un pays. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36717" _msttexthash="1582581">– Le financement du secteur public</p> <p> </p> <p _msthash="36718" _msttexthash="1639664">– La carte des instruments coactifs</p> <p _msthash="36719" _msttexthash="1475084">– La sélection des instruments</p> <p _msthash="36720" _msttexthash="1046669">– Modèles fiscaux</p> <p _msthash="36721" _msttexthash="5165550">– L’administrateur fiscal en tant que conseiller dans le domaine politique.</p> <p _msthash="36722" _msttexthash="7646795">– Capacité de l’administration, acceptation sociale de la conception fiscale et normative</p> <p _msthash="36723" _msttexthash="2834104">– Le financement des différents niveaux de gouvernement</p> <p _msthash="36724" _msttexthash="1443299">– Entre le prix privé et la taxe</p> <p _msthash="36725" _msttexthash="3961425">– Estimation de l’impôt sur le revenu</p> <p _msthash="36726" _msttexthash="8332545">– La structure de base de l’impôt sur le revenu des personnes physiques. Première partie</p> <p> </p> <p _msthash="36727" _msttexthash="8330218">– La structure de base de l’impôt sur le revenu des personnes physiques. Deuxième partie</p> <p _msthash="36728" _msttexthash="1304524">– Impôt sur les sociétés</p> <p _msthash="36729" _msttexthash="2066077">– La fiscalité des donations et successions</p> <p _msthash="36730" _msttexthash="1254968">– La fiscalité des actifs</p> <p _msthash="36731" _msttexthash="1710956">– Les taxes générales sur les ventes</p> <p _msthash="36732" _msttexthash="1364584">– Taxe sur la valeur ajoutée</p> <p _msthash="36733" _msttexthash="3080077">– Taxes sur la consommation spécifique et droits tarifaires</p> <p _msthash="36734" _msttexthash="1218932">– Taxes réglementaires</p> <p _msthash="36735" _msttexthash="994136">– Le financement</p> <p _msthash="36736" _msttexthash="5786612">– L’organisation de l’administration fiscale</p> <p> </p> <h3 _msthash="36737" _msttexthash="175149">Public cible</h3> <p _msthash="36738" _msttexthash="13735085">Les fonctionnaires des administrations fiscales des pays membres du CIAT, ainsi que le grand public qui travaille dans le domaine fiscal ou qui y a un intérêt.</p> <h3 _msthash="36739" _msttexthash="231101">Certification</h3> <p _msthash="36740" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <h3 _msthash="36741" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36742" _msttexthash="128050">09 avril 2023</p> <h3 _msthash="36743" _msttexthash="59488">Quand</h3> <p><strong _msthash="36744" _msttexthash="509990">Du 15 mai au 24 septembre 2023.</strong></p> <h3>About the course</h3> <p>This course seeks to provide specialized knowledge on the topic of Tax Policy and Tax Technique through the strengthening of structural and strategic concepts as a fundamental in understanding the design and development of the tax policy and the structure of a country&rsquo;s tax system. The following topics will be developed during the course:</p> <p>&ndash; The Financing of the Public Sector</p> <p>&nbsp;</p> <p>&ndash; The Map of Coactive Instruments</p> <p>&ndash; The Selection of Instruments</p> <p>&ndash; Tax Models</p> <p>&ndash; The Tax Administrator as Advisor in the political scope.</p> <p>&ndash; Capacity of the Administration, Social Acceptance of the Tax and Normative Design</p> <p>&ndash; The Financing of the different Levels of Government</p> <p>&ndash; Between the Private Pricing and the Tax</p> <p>&ndash; Estimating the Income tax</p> <p>&ndash; The Basic Structure of Personal Income Tax. First Part</p> <p>&nbsp;</p> <p>&ndash; The Basic Structure of Personal Income Tax. Second Part</p> <p>&ndash; Corporate Tax</p> <p>&ndash; The Taxation on Donations and Successions</p> <p>&ndash; The Taxation of Assets</p> <p>&ndash; The General Taxes on Sales</p> <p>&ndash; Value Added Tax</p> <p>&ndash; Taxes on Specific Consumption and Tariff Rights</p> <p>&ndash; Regulatory Taxes</p> <p>&ndash; The Financing</p> <p>&ndash; The Organization of the Tax Administration</p> <p>&nbsp;</p> <h3>Target audience</h3> <p>Officials of the tax administrations of CIAT member countries, as well as the general public that works in the tax area or has an interest in it.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <h3>Registration Deadline</h3> <p>April 09, 2023</p> <h3>When</h3> <p><strong>May 15, to September 24, 2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, tax policy, domestic tax policy, direct taxes, indirect taxes, different taxes, tax tools, purpuse of tax, https://www.ciat.org/diplomado-en-politica-y-tecnica-tributaria-7ed/?lang=en

international taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, exchange of information, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax treaties, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36657" _msttexthash="281229">À propos du cours</h3> <p _msthash="36658" _msttexthash="130930501">Ce cours vise à promouvoir l’utilisation de l’échange international d’informations fiscales par les administrations fiscales à partir d’une meilleure compréhension des concepts, des méthodologies et de l’application pratique spécifique de cet outil essentiel pour le contrôle fiscal des contribuables opérant au niveau mondial. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36659" _msttexthash="5385484">– Échange d’informations dans le cadre du droit international public</p> <p> </p> <p _msthash="36660" _msttexthash="15328209">– Assistance administrative bilatérale en matière fiscale. Modèles d’instruments juridiques OCDE/CIAT/ONU et FATCA</p> <p _msthash="36661" _msttexthash="11151309">– Accord multilatéral sur l’assistance en matière fiscale et échange de renseignements dans le cadre du plan BEPS</p> <p _msthash="36662" _msttexthash="1910376">– Identification du bénéficiaire final</p> <p> </p> <p _msthash="36663" _msttexthash="40459952">– Évaluation internationale des pays et territoires d’outre-mer en ce qui concerne la transparence et l’échange international d’informations</p> <p> </p> <p _msthash="36664" _msttexthash="6846346">– Organisation et gestion de l’échange de renseignements fiscaux</p> <p _msthash="36665" _msttexthash="17834232">– Utilisation de l’échange d’informations dans l’analyse des risques et la sélection des cas à auditer</p> <p _msthash="36666" _msttexthash="17370691">– La fonction d’examen dans le cadre de l’échange international d’informations</p> <h3 _msthash="36667" _msttexthash="175149">Public cible</h3> <p _msthash="36668" _msttexthash="156268190">les fonctionnaires de l’administration fiscale et les fonctionnaires auxiliaires travaillant dans les domaines du contrôle fiscal; les domaines techniques et juridiques connexes, ainsi que pour ceux qui s’acquittent de leurs fonctions dans des domaines spécialisés responsables des questions internationales et en particulier de l’échange d’informations.</p> <h3 _msthash="36669" _msttexthash="231101">Certification</h3> <p _msthash="36670" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36671" _msttexthash="615095" href="https://forms.office.com/r/jufqVeyWnT">Inscrivez-vous maintenant</a></p> <h3 _msthash="36672" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36673" _msttexthash="128141">19 avril 2023</p> <h3 _msthash="36674" _msttexthash="59488">Quand</h3> <p><strong _msthash="36675" _msttexthash="435552">Du 08 mai au 23 juillet 2023.</strong></p> <h3>About the course</h3> <p>This course seeks to promote the use of international tax information exchange by tax administrations from a better understanding of the concepts, methodologies and specific practical application of this essential tool for the tax control of taxpayers operating at global level. The following topics will be developed during the course:</p> <p>&ndash; Information Exchange within the framework of public international law</p> <p>&nbsp;</p> <p>&ndash; Bilateral administrative assistance in tax issues. OECD/CIAT/UN and FATCA law instrument models</p> <p>&ndash; Multilateral Assistance in Tax Matters Agreement and Information Exchange within the Framework of the BEPS Plan</p> <p>&ndash; Identification of the Final Beneficiary</p> <p>&nbsp;</p> <p>&ndash; International evaluation of countries and overseas territories in relation to transparency and international information exchange</p> <p>&nbsp;</p> <p>&ndash; Organization and management of tax information exchange</p> <p>&ndash; Use of information exchange in risk analysis and the selection of cases to be audited</p> <p>&ndash; The examination function within the framework of international information exchange</p> <h3>Target audience</h3> <p>Tax Administration officials and auxiliary officials working in the tax control areas; related technical and legal areas, as well as for those fulfilling their duties in specialized areas responsible for international issues and in particular for the exchange of information.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/jufqVeyWnT">Register Now</a></p> <h3>Registration Deadline</h3> <p>April 19, 2023</p> <h3>When</h3> <p><strong>May 08, to July 23,&nbsp;2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, exchange of information, Multilateral Assistance in Tax Matters Agreement, tax information exchange, Information Exchange, BEPS, beneficial ownership, ultimate beneficial ownership, register of ownership, https://www.ciat.org/curso-de-intercambio-de-informacion-11ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax justice / human rights high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36602" _msttexthash="281229">À propos du cours</h3> <p _msthash="36603" _msttexthash="78658502">Ce cours vise à développer les capacités d’élaboration de propositions, d’outils et de normes susceptibles de faciliter la promotion de l’éthique publique, ce qui nécessite initialement de comprendre les critères et principes de base qui la réglementent. Les sujets suivants seront développés au cours du cours:</p> <p> </p> <p> </p> <p _msthash="36604" _msttexthash="463307">- Ethique et corruption</p> <p _msthash="36605" _msttexthash="3354325">- Éthique dans l’administration publique</p> <p _msthash="36606" _msttexthash="576212">- Éthique ou morale fiscale</p> <p _msthash="36607" _msttexthash="13079027">- Le CIAT travaille à la promotion de l’éthique dans l’administration fiscale</p> <p _msthash="36608" _msttexthash="5236699">- La construction de l’éthique fiscale : la citoyenneté fiscale</p> <h3 _msthash="36609" _msttexthash="175149">Public cible</h3> <p _msthash="36610" _msttexthash="6493656">Les fonctionnaires des administrations fiscales des pays membres du CIAT, ainsi que le public en général.</p> <h3 _msthash="36611" _msttexthash="231101">Certification</h3> <p _msthash="36612" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36613" _msttexthash="615095" href="https://forms.office.com/r/F3F7HNPUxQ">Inscrivez-vous maintenant</a></p> <h3 _msthash="36614" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36615" _msttexthash="107536">19 mars 2023</p> <h3 _msthash="36616" _msttexthash="59488">Quand</h3> <p><strong _msthash="36617" _msttexthash="398671">Du 24 avril au 25 juin 2023.</strong></p> <h3>About the course</h3> <p>This course seeks to develop the capabilities, for elaborating proposals, tools and standards that may facilitate the promotion of public ethics, which initially requires understanding the basic criteria and principles that regulate it. The following topics will be developed during the course:</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>- Ethics and Corruption</p> <p>- Ethics in Public Administration</p> <p>- Ethics or Tax Morality</p> <p>- The CIAT Works in the Promotion of Ethics in the Tax Administration</p> <p>- The Construction of Tax Ethics: Tax Citizenship</p> <h3>Target audience</h3> <p>Officials of the tax administrations of the CIAT member countries, as well as the public in general.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/F3F7HNPUxQ">Register Now</a></p> <h3>Registration Deadline</h3> <p>March 19, 2023</p> <h3>When</h3> <p><strong>April 24, to June 25, 2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, Ethics and Corruption - Ethics in Public Administration, Ethics, Tax Morality, Tax compliance, Ethics in the Tax Administration, The Construction of Tax Ethics, Tax Citizenship https://www.ciat.org/curso-de-etica-y-ciudadania-fiscal-8ed/?lang=en

international taxation transfer pricing & supply chains high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36543" _msttexthash="281229">À propos du cours</h3> <div class="panel-grid-cell" id="pgc-38439-2-0"> <div class="panel-first-child panel-last-child so-panel widget widget_sow-editor" id="panel-38439-2-0-0"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <div class="siteorigin-widget-tinymce textwidget"> <p _msthash="36544" _msttexthash="324609493">Ce cours vise à ce que les participants, à la fois les fonctionnaires de l’administration fiscale et les particuliers, qui ont déjà une connaissance préalable des principes et règles communs des prix de transfert en Amérique latine, ainsi que des Principes de l’OCDE applicables en matière de prix de transfert, puissent approfondir spécifiquement le sujet des transactions financières à travers la bibliographie, les études de cas et les échanges entre tuteurs et collègues, acquérir les connaissances nécessaires à l’analyse et à l’approche des cas. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36545" _msttexthash="2233049">- Introduction aux opérations financières intra-groupe.</p> <p _msthash="36546" _msttexthash="841828">- Concepts financiers généraux</p> <p _msthash="36547" _msttexthash="1567579">- Opérations financières entre parties liées.</p> <p _msthash="36548" _msttexthash="313209">- Risque de crédit</p> <p _msthash="36549" _msttexthash="371527">- Prêts intragroupe</p> <p _msthash="36550" _msttexthash="626652">- Opérations de cash pooling</p> <p _msthash="36551" _msttexthash="524186">- Garanties financières</p> <p> </p> </div> </div> </div> </div> <div class="panel-grid-cell" id="pgc-38439-2-1"> <div class="panel-first-child so-panel widget widget_sow-editor" id="panel-38439-2-1-0"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3 _msthash="36552" _msttexthash="175149">Public cible</h3> <div class="siteorigin-widget-tinymce textwidget"> <p _msthash="36553" _msttexthash="44143970">Les fonctionnaires et auxiliaires des administrations fiscales des pays membres du CIAT qui travaillent sur les questions de prix de transfert, de fiscalité internationale ou qui y ont un intérêt. Les participants doivent avoir des connaissances de base en matière de prix de transfert.</p> </div> </div> </div> <div class="so-panel widget widget_sow-editor" id="panel-38439-2-1-1"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3 _msthash="36554" _msttexthash="231101">Certification</h3> <div class="siteorigin-widget-tinymce textwidget"> <p _msthash="36555" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> </div> </div> </div> <div class="so-panel widget widget_sow-button" id="panel-38439-2-1-2"> <div class="so-widget-sow-button so-widget-sow-button-atom-4a75a8acc3b6"> <div class="ow-button-align-left ow-button-base"><a _msthash="36556" _msttexthash="585013" class="ow-button-hover" href="https://forms.office.com/r/UyHC6pmb58">Inscriptions clôturées </a></div> </div> </div> <div class="so-panel widget widget_sow-editor" id="panel-38439-2-1-3"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3 _msthash="36557" _msttexthash="2476266">Date limite d’inscription</h3> <div class="siteorigin-widget-tinymce textwidget"> <p _msthash="36558" _msttexthash="107536">19 mars 2023</p> </div> </div> </div> <div class="panel-last-child so-panel widget widget_sow-editor" id="panel-38439-2-1-4"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3 _msthash="36559" _msttexthash="59488">Quand</h3> <div class="siteorigin-widget-tinymce textwidget"> <p><strong _msthash="36560" _msttexthash="513877">Du 24 avril au 09 juillet 2023.</strong></p> </div> </div> </div> </div> <p> </p> <h3>About the course</h3> <div class="panel-grid-cell" id="pgc-38439-2-0"> <div class="panel-first-child panel-last-child so-panel widget widget_sow-editor" id="panel-38439-2-0-0"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <div class="siteorigin-widget-tinymce textwidget"> <p>This course aims that participants, both tax administration officials and individuals, who already have previous knowledge of the common principles and rules of transfer pricing in Latin America, as well as the OECD Transfer Pricing Guidelines, can deepen specifically in the subject of Financial Transactions through the bibliography, case studies and exchange between tutors and colleagues, acquiring the knowledge for the analysis and approach of cases. The following topics will be developed during the course:</p> <p>- Introduction to intra-group financial operations.</p> <p>- General Financial Concepts</p> <p>- Financial Operations between related parties.</p> <p>- Credit Risk</p> <p>- Intragroup Loans</p> <p>- Cash Pooling Operations</p> <p>- Financial Guarantees</p> <p>&nbsp;</p> </div> </div> </div> </div> <div class="panel-grid-cell" id="pgc-38439-2-1"> <div class="panel-first-child so-panel widget widget_sow-editor" id="panel-38439-2-1-0"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3>Target audience</h3> <div class="siteorigin-widget-tinymce textwidget"> <p>Civil servants and auxiliary individuals of the tax administrations of CIAT member countries who work on transfer pricing issues, international taxation or who have an interest in them. The participants require to have basic knowledge of Transfer Pricing..</p> </div> </div> </div> <div class="so-panel widget widget_sow-editor" id="panel-38439-2-1-1"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3>Certification</h3> <div class="siteorigin-widget-tinymce textwidget"> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> </div> </div> </div> <div class="so-panel widget widget_sow-button" id="panel-38439-2-1-2"> <div class="so-widget-sow-button so-widget-sow-button-atom-4a75a8acc3b6"> <div class="ow-button-align-left ow-button-base"><a class="ow-button-hover" href="https://forms.office.com/r/UyHC6pmb58">Registrations closed </a></div> </div> </div> <div class="so-panel widget widget_sow-editor" id="panel-38439-2-1-3"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3>Registration Deadline</h3> <div class="siteorigin-widget-tinymce textwidget"> <p>March 19, 2023</p> </div> </div> </div> <div class="panel-last-child so-panel widget widget_sow-editor" id="panel-38439-2-1-4"> <div class="so-widget-sow-editor so-widget-sow-editor-base"> <h3>When</h3> <div class="siteorigin-widget-tinymce textwidget"> <p><strong>April 24, to July 09, 2023.</strong></p> </div> </div> </div> </div> <p>&nbsp;</p> latin america CIAT, Inter-American Centre for Tax Administrations, related parties, transfer pricing, financial transactions, intra-group financial operations, intra-group loans, Cash Pooling Operations https://www.ciat.org/curso-de-operaciones-financieras-entre-partes-relacionadas-2ed/?lang=en

tax administration business models basis for taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), international tax planning, tax administration / management / it, tax audit, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, transfer pricing & supply chains, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36485" _msttexthash="281229">À propos du cours</h3> <p _msthash="36486" _msttexthash="79699854">Ce cours vise à fournir des concepts, des méthodologies et des outils utilisés dans le processus de prise de décision basé sur les données, qui renforcent la formation des professionnels de l’administration fiscale responsables de la prise de décisions tactiques et stratégiques. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36487" _msttexthash="243191">-Introduction.</p> <p _msthash="36488" _msttexthash="2462421">- Décisions d’entreprise.</p> <p _msthash="36489" _msttexthash="1777529">- Administrations fiscales axées sur les données.</p> <p _msthash="36490" _msttexthash="2075125">- Analyse d’affaires.</p> <p _msthash="36491" _msttexthash="433355">- Analyse descriptive.</p> <p _msthash="36492" _msttexthash="424034">- Analyse prédictive.</p> <p _msthash="36493" _msttexthash="474123">- Analyse prescriptive.</p> <p _msthash="36494" _msttexthash="319735">-Implémentation.</p> <p> </p> <h3 _msthash="36495" _msttexthash="175149">Public cible</h3> <p _msthash="36496" _msttexthash="159734354">Les professionnels de l’administration fiscale, qui sont des gestionnaires et des décideurs, et qui exercent leurs fonctions dans les processus de fiscalité, de recouvrement, de contrôle et de détection des fraudes, ainsi que dans les processus de soutien et d’automatisation de l’information et de recherche et développement detección del fraude, así como en los procesos de apoyo de información y automatización e investigación y desarrollo.</p> <h3 _msthash="36497" _msttexthash="231101">Certification</h3> <p _msthash="36498" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36499" _msttexthash="615095" href="https://forms.office.com/r/t2Umb46BnW">Inscrivez-vous maintenant</a></p> <h3 _msthash="36500" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36501" _msttexthash="107029">05 mars 2023</p> <h3 _msthash="36502" _msttexthash="59488">Quand</h3> <p><strong _msthash="36503" _msttexthash="513006">Du 03 avril au 16 juillet 2023.</strong></p> <h3>About the course</h3> <p>This course seeks provide concepts, methodologies and tools used in the data-based decision-making process, which strengthen the training of tax administration professionals responsible for making tactical and strategic decisions. The following topics will be developed during the course:</p> <p>- Introduction.</p> <p>- Corporate Decisions.</p> <p>- Data Driven Tax Administrations.</p> <p>- Business Analytics.</p> <p>- Descriptive Analytics.</p> <p>- Predictive Analytics.</p> <p>- Prescriptive Analytics.</p> <p>- Implementation.</p> <p>&nbsp;</p> <h3>Target audience</h3> <p>Tax administration professionals, who are managers and decision makers, and who perform their functions in the processes of taxation, collection, control and fraud detection, as well as in the processes of information support and automation and research and development detecci&oacute;n del fraude, as&iacute; como en los procesos de apoyo de informaci&oacute;n y automatizaci&oacute;n e investigaci&oacute;n y desarrollo.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/t2Umb46BnW">Register Now</a></p> <h3>Registration Deadline</h3> <p>March 05, 2023</p> <h3>When</h3> <p><strong>April 03, to July 16, 2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, tax, business analytics, Corporate Decision, Data Driven Tax Administrations, Business Analytics, Descriptive Analytics, Predictive Analytics, Prescriptive Analytics, Implementation, https://www.ciat.org/curso-de-analitica-empresarial-2ed/?lang=en

tax administration customs & excises, domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36429" _msttexthash="281229">À propos du cours</h3> <p _msthash="36430" _msttexthash="30422691">Ce cours vise à faire connaître les principes et les normes douanières, en plus de fournir et d’évaluer la technique douanière principale. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36431" _msttexthash="830570">–Douane</p> <p _msthash="36432" _msttexthash="1326182">– Intégration économique</p> <p _msthash="36433" _msttexthash="2277418">– L’obligation douanière.</p> <p _msthash="36434" _msttexthash="1343602">– Régimes de droit douanier.</p> <p _msthash="36435" _msttexthash="1194804">– Technique douanière</p> <p _msthash="36436" _msttexthash="1398696">– Administration des douanes</p> <h3 _msthash="36437" _msttexthash="175149">Public cible</h3> <p _msthash="36438" _msttexthash="18665062">Les fonctionnaires de l’administration fiscale des pays membres du CIAT, ainsi que le grand public travaillant dans le domaine douanier ou lié au commerce international.</p> <h3 _msthash="36439" _msttexthash="231101">Certification</h3> <p _msthash="36440" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36441" _msttexthash="545064" href="https://forms.office.com/r/FEuAG6ij4h">Inscriptions terminées</a></p> <h3 _msthash="36442" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36443" _msttexthash="190931">19 février 2023</p> <h3 _msthash="36444" _msttexthash="59488">Quand</h3> <p><strong _msthash="36445" _msttexthash="476242">Du 27 mars au 09 juillet 2023.</strong></p> <h3>About the course</h3> <p>This course seeks to make known the customs principles and standards, in addition to providing and evaluating the main customs technique. The following topics will be developed during the course:</p> <p>&ndash; Customs</p> <p>&ndash; Economic integration</p> <p>&ndash; The customs obligation.</p> <p>&ndash; Customs law regimes.</p> <p>&ndash; Customs technique</p> <p>&ndash; Customs administration</p> <h3>Target audience</h3> <p>Tax administration officials of the CIAT member countries, as well as the general public working in the customs area or related to international trade.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/FEuAG6ij4h">Registration closed</a></p> <h3>Registration Deadline</h3> <p>February 19, 2023</p> <h3>When</h3> <p><strong>March 27, to July 09, 2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, Customs, Economic integration, customs obligation, Customs laws, Customs technique, Customs administration https://www.ciat.org/curso-de-aduanas-8ed/?lang=en

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all <h3 _msthash="36368" _msttexthash="281229">À propos du cours</h3> <p _msthash="36369" _msttexthash="81646942">Ce cours vise à fournir aux participants une connaissance actualisée de la partie générale du droit fiscal (matériel, procédural et sanctionnaire) qui leur permet de connaître les tendances récentes en la matière, à travers le guide d’un modèle récent comme le Code type CIAT. Les sujets suivants seront développés au cours du cours:</p> <p _msthash="36370" _msttexthash="278213">- Concepts de base</p> <p _msthash="36371" _msttexthash="714545">- Principes constitutionnels</p> <p _msthash="36372" _msttexthash="8034416">- Principes d’interprétation et d’application des impôts</p> <p _msthash="36373" _msttexthash="1000558">- Relations fiscales substantielles</p> <p _msthash="36374" _msttexthash="5236699">- Actions et procédures pour l’application des taxes</p> <p _msthash="36375" _msttexthash="6385990">- Fonction d’information et d’assistance</p> <p _msthash="36376" _msttexthash="473824">- Procédures de gestion</p> <p _msthash="36377" _msttexthash="554892">- Procédures de contrôle</p> <p _msthash="36378" _msttexthash="503451">- Procédures de collecte</p> <p _msthash="36379" _msttexthash="1023828">- Infractions et pénalités fiscales</p> <p _msthash="36380" _msttexthash="1472016">- Les procédures de révision des lois fiscales</p> <p> </p> <h3 _msthash="36381" _msttexthash="175149">Public cible</h3> <p _msthash="36382" _msttexthash="111395765">Fonctionnaires de niveau moyen-élevé et / ou de haut niveau des administrations fiscales ayant une capacité de prise de décision, responsables de la conception des politiques fiscales et de leur mise en œuvre stratégique. Des avocats du secteur privé, des juges de contentieux administratif et des fonctionnaires des tribunaux fiscaux d’Amérique latine peuvent également y participer.</p> <h3 _msthash="36383" _msttexthash="231101">Certification</h3> <p _msthash="36384" _msttexthash="25316291">La coordination de la formation délivre des certificats d’approbation académiques en format numérique, ce qui exige que les participants aient obtenu la note de passage minimale du cours.</p> <p><a _msthash="36385" _msttexthash="464217" href="https://forms.office.com/r/ZmgkiKiksJ">Inscriptions fermées</a></p> <h3 _msthash="36386" _msttexthash="2476266">Date limite d’inscription</h3> <p _msthash="36387" _msttexthash="190931">19 février 2023</p> <h3 _msthash="36388" _msttexthash="59488">Quand</h3> <p><strong _msthash="36389" _msttexthash="401453">Du 20 mars au 13 août 2023.</strong></p> <h3>About the course</h3> <p>This course aims to provide participants with an updated knowledge of the general part of Tax Law (material, procedural and sanctioning) that allows them to know the recent trends in the matter, through the guide of a recent model as is the CIAT Model Code. The following topics will be developed during the course:</p> <p>- Basic Concepts</p> <p>- Constitutional Principles</p> <p>- Principles of Interpretation and Application of Taxes</p> <p>- Substantive Tax Relations</p> <p>- Actions and Procedures for the Application of Taxes</p> <p>- Information and Assistance Function</p> <p>- Management Procedures</p> <p>- Control procedures</p> <p>- Collection Procedures</p> <p>- Tax offenses and penalties</p> <p>- The Procedures for the Revision of Tax Acts</p> <p>&nbsp;</p> <h3>Target audience</h3> <p>Medium-high-level and / or high-level officials of the tax administrations with capacity for decision-making, responsible for the design of tax policies and their strategic implementation. Private sector lawyers, administrative litigation judges and tax courts officials in Latin America may also participate.</p> <h3>Certification</h3> <p>The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.</p> <p><a href="https://forms.office.com/r/ZmgkiKiksJ">Closed registrations</a></p> <h3>Registration Deadline</h3> <p>February 19, 2023</p> <h3>When</h3> <p><strong>March 20&nbsp;to&nbsp;August 13, 2023.</strong></p> latin america CIAT, Inter-American Centre for Tax Administrations, drafting of tax laws, tax laws, drafting, design of tax policies, strategic implementation https://www.ciat.org/curso-de-codigo-tributario-7ed-2023/?lang=en

international taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends high databandwidth webinar/lecture medium language proficiency None all latin america CIAT, Inter-American Centre for Tax Administrations, tax fraud, tax corruption, fiscal policy, belt and road initiative, China, sustainable development, regional integration https://www.ciat.org/ciat-international-seminar/?lang=en

international taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, ultimate beneficial ownership high databandwidth course medium language proficiency None all <p _msthash="36269" _msttexthash="140823059">Ce cours en ligne sur la propriété effective AML est auto-rythmé et vous donnera l’occasion d’avoir un aperçu du monde de la propriété effective au sein de différents types d’entités du point de vue de la connaissance du client (KYC). Tous nos cours AML / KYC sont accompagnés d’un certificat d’achèvement numérique comme preuve.</p> <h4><strong _msthash="36270" _msttexthash="1212016">Dans ce cours, vous apprendrez ce qui suit:</strong></h4> <ul> <li _msthash="36271" _msttexthash="2033096">Qu’est-ce que la propriété effective</li> <li _msthash="36272" _msttexthash="730119">Types de propriété effective</li> <li _msthash="36273" _msttexthash="1156129">Qui est un bénéficiaire effectif ultime</li> <li _msthash="36274" _msttexthash="1838798">Entités ayant des bénéficiaires effectifs ultimes</li> <li _msthash="36275" _msttexthash="2130843">Raisons de trouver les bénéficiaires effectifs ultimes</li> <li _msthash="36276" _msttexthash="3237143">Conséquences de ne pas connaître les bénéficiaires effectifs ultimes</li> <li _msthash="36277" _msttexthash="3415217">Comment effectuer un dépistage sur les bénéficiaires effectifs ultimes</li> </ul> <h4><strong _msthash="36278" _msttexthash="555412">À qui le cours convient-il?</strong></h4> <ul> <li _msthash="36279" _msttexthash="11814478">Toute personne intéressée par la lutte contre le blanchiment d’argent / connaissez votre client</li> <li _msthash="36280" _msttexthash="3670121">Nouveaux entrants dans les rôles de conformité AML / intégration des clients</li> <li _msthash="36281" _msttexthash="27712126">Consultants, chefs de projet, personnel opérationnel ou toute personne dont le rôle implique la gestion des risques dans le processus d’intégration des clients</li> </ul> <h4><strong _msthash="36282" _msttexthash="869830">Avantages de suivre ce cours AML / KYC:</strong></h4> <p _msthash="36283" _msttexthash="81016988">Suivre un cours de certification KYC ou un cours de certification anti-blanchiment d’argent améliorera non seulement vos connaissances en matière de propriété effective, mais vous donnera également l’occasion de vous démarquer du reste de vos pairs dans votre rôle actuel ou au moment de postuler à un poste AML / KYC.</p> <h4><strong _msthash="36284" _msttexthash="7697248">Ce cours peut être suivi à votre rythme dans l’un des formats suivants:</strong></h4> <ul> <li _msthash="36285" _msttexthash="76765">Bureau</li> <li _msthash="36286" _msttexthash="387127">Ordinateur portable</li> <li _msthash="36287" _msttexthash="113763">Tablette</li> <li _msthash="36288" _msttexthash="629681">Appareils pour smartphones</li> </ul> <h4><strong _msthash="36289" _msttexthash="307762">Ce cours comprend:</strong></h4> <ul> <li _msthash="36290" _msttexthash="514176">Cours vidéo de 50 minutes,</li> <li _msthash="36291" _msttexthash="1022905">Fin du quiz de cours 10 questions -15mins</li> </ul> <p>This Beneficial Ownership AML online course is self-paced and will give you the opportunity to have an insight into the world of Beneficial Ownership within different entity types from a Know Your Customer (KYC) perspective. All of our AML/KYC courses come with a digital certificate of completion as evidence.</p> <h4><strong>In this course you will learn about the following:</strong></h4> <ul> <li>What is Beneficial Ownership</li> <li>Types of Beneficial Ownership</li> <li>Who is a Ultimate Beneficial Owner</li> <li>Entities which have Ultimate Beneficial Owners</li> <li>Reasons for finding the Ultimate Beneficial Owners</li> <li>Implications of not knowing the Ultimate Beneficial Owners</li> <li>How to perform screening on Ultimate Beneficial Owners</li> </ul> <h4><strong>Who is the course suitable for?</strong></h4> <ul> <li>Anyone with an interest in Anti Money Laundering/Know Your Customer</li> <li>New entrants in AML Compliance/Client onboarding roles</li> <li>Consultants, Project managers, operational staff or anyone whose role involves managing risk in the customer onboarding process</li> </ul> <h4><strong>Benefits of taking this AML/KYC course:</strong></h4> <p>Taking a KYC certification course or Anti Money Laundering Certification Course will not only enhance your Beneficial Ownership knowledge but give you the opportunity to stand out from the rest of your peers at your current role or at the time of applying for an AML/KYC position.</p> <h4><strong>This course can be taken at your own pace in any of the following formats:</strong></h4> <ul> <li>Desktop</li> <li>Laptop</li> <li>Tablet</li> <li>Smartphone devices</li> </ul> <h4><strong>This course includes:</strong></h4> <ul> <li>50 minutes video lessons,</li> <li>End of course quiz 10 questions -15mins</li> </ul> None Integra, Beneficial Ownership, AML, Beneficial Ownership, Know Your Customer, KYC, anti-money laundering, register of ultimate beneficial owernship, Ultimate Beneficial Owner, screening Ultimate Beneficial Owner, https://integraaruba.com/courses/introduction-to-beneficial-ownership/

international taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, ultimate beneficial ownership high databandwidth course medium language proficiency None all <p _msthash="36197" _msttexthash="150717372">Ce cours en ligne sur la lutte contre le blanchiment d’argent est à votre rythme et vous donnera l’occasion d’avoir un aperçu du monde du blanchiment d’argent et du financement du terrorisme. Tous nos cours en ligne AML et notre formation KYC sont décomposés de manière claire et facile et à la fin du cours de lutte contre le blanchiment d’argent, vous recevrez un certificat numérique comme preuve.</p> <h4><strong _msthash="36198" _msttexthash="1212016">Dans ce cours, vous apprendrez ce qui suit:</strong></h4> <ul> <li _msthash="36199" _msttexthash="5463770">Qu’est-ce que le blanchiment d’argent</li> <li _msthash="36200" _msttexthash="2234648">Qu’est-ce que le financement du terrorisme</li> <li _msthash="36201" _msttexthash="7140679">L’impact du blanchiment d’argent sur notre société et notre économie</li> <li _msthash="36202" _msttexthash="3740269">Le cycle du blanchiment d’argent</li> <li _msthash="36203" _msttexthash="4383366">Où se produit le blanchiment d’argent</li> <li _msthash="36204" _msttexthash="1654562">Que devraient faire les gouvernements à ce sujet?</li> <li _msthash="36205" _msttexthash="1379066">Comment se conformer à la réglementation AML</li> <li _msthash="36206" _msttexthash="1931683">Quelles sont les conséquences de ne pas être conforme</li> <li _msthash="36207" _msttexthash="10787985">Principaux organes organisationnels de lutte contre le blanchiment d’argent</li> <li _msthash="36208" _msttexthash="11012248">Les éléments d’un programme de lutte contre le blanchiment d’argent</li> <li _msthash="36209" _msttexthash="864240">Signaler un comportement suspect</li> </ul> <h4><strong _msthash="36210" _msttexthash="555412">À qui le cours convient-il?</strong></h4> <ul> <li _msthash="36211" _msttexthash="11814478">Toute personne intéressée par la lutte contre le blanchiment d’argent / connaissez votre client</li> <li _msthash="36212" _msttexthash="3670121">Nouveaux entrants dans les rôles de conformité AML / intégration des clients</li> <li _msthash="36213" _msttexthash="27712126">Consultants, chefs de projet, personnel opérationnel ou toute personne dont le rôle implique la gestion des risques dans le processus d’intégration des clients</li> </ul> <h4><strong _msthash="36214" _msttexthash="869830">Avantages de suivre ce cours AML / KYC:</strong></h4> <p _msthash="36215" _msttexthash="65995553">Suivre un cours de certification KYC ou un cours de certification anti-blanchiment d’argent améliorera non seulement vos connaissances, mais vous donnera également l’occasion de vous démarquer du reste de vos pairs à votre poste actuel ou au moment de postuler à un poste AML / KYC.</p> <h4><strong _msthash="36216" _msttexthash="7697248">Ce cours peut être suivi à votre rythme dans l’un des formats suivants:</strong></h4> <ul> <li _msthash="36217" _msttexthash="76765">Bureau</li> <li _msthash="36218" _msttexthash="387127">Ordinateur portable</li> <li _msthash="36219" _msttexthash="113763">Tablette</li> <li _msthash="36220" _msttexthash="629681">Appareils pour smartphones</li> </ul> <h4><strong _msthash="36221" _msttexthash="307762">Ce cours comprend:</strong></h4> <ul> <li _msthash="36222" _msttexthash="514176">Cours vidéo de 50 minutes,</li> <li _msthash="36223" _msttexthash="328328">Fin du quiz de cours</li> <li _msthash="36224" _msttexthash="2461264">Certificat d’achèvement</li> </ul> <h4><strong _msthash="36225" _msttexthash="1664013">Fonctionnalités supplémentaires avec ce cours:</strong></h4> <ul> <li _msthash="36226" _msttexthash="1907854">Assistance en ligne avec nos professionnels internes</li> <li _msthash="36227" _msttexthash="907738">Accès illimité à la recherche de LEI</li> <li _msthash="36228" _msttexthash="1213992">Accès illimité à nos tutoriels vidéo AML</li> <li _msthash="36229" _msttexthash="10358322">Accès illimité à nos articles liés à la lutte contre le blanchiment d’argent</li> </ul> <p>This anti-money laundering online course is self-paced and will give you the opportunity to have an insight into the world of money laundering and Terrorist financing. All of our AML online courses and KYC training are broken down into a clear and easy way and on completion of the Anti-Money Laundering course you will receive a digital certificate as evidence.</p> <h4><strong>In this course you will learn about the following:</strong></h4> <ul> <li>What is money laundering</li> <li>What is terrorist financing</li> <li>The impact of money laundering on our society and economy</li> <li>The money laundering cycle</li> <li>Where does money laundering occur</li> <li>What should individual Governments be doing about it</li> <li>How to comply with AML regulations</li> <li>What are the consequences of not being compliant</li> <li>Key AML organizational bodies</li> <li>The elements of an AML program</li> <li>Reporting suspicious behaviour</li> </ul> <h4><strong>Who is the course suitable for?</strong></h4> <ul> <li>Anyone with an interest in Anti Money Laundering/Know Your Customer</li> <li>New entrants in AML Compliance/Client onboarding roles</li> <li>Consultants, Project managers, operational staff or anyone whose role involves managing risk in the customer onboarding process</li> </ul> <h4><strong>Benefits of taking this AML/KYC course:</strong></h4> <p>Taking a KYC certification course or Anti Money Laundering Certification Course will not only enhance your knowledge but give you the opportunity to stand out from the rest of your peers at your current role or at the time of applying for an AML/KYC position.</p> <h4><strong>This course can be taken at your own pace in any of the following formats:</strong></h4> <ul> <li>Desktop</li> <li>Laptop</li> <li>Tablet</li> <li>Smartphone devices</li> </ul> <h4><strong>This course includes:</strong></h4> <ul> <li>50 minute video lessons,</li> <li>End of course Quiz</li> <li>Certificate of Completion</li> </ul> <h4><strong>Additional features with this course:</strong></h4> <ul> <li>Online support with our in-house professionals</li> <li>Unlimited access to LEI search</li> <li>Unlimited access to our AML tutorial videos</li> <li>Unlimited access to our AML related articles</li> </ul> None Integra, aml, anti-money laundering, terrorist financing, money laundering cycle,Where does money laundering occur, Know Your Customer, KYC, https://integraaruba.com/courses/introduction-to-anti-money-laundering-aml/

international taxation tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, ultimate beneficial ownership high databandwidth course medium language proficiency None all <p _msthash="36157" _msttexthash="2730362973">Les affaires de corruption et de blanchiment d’argent nécessitent généralement des efforts d’enquête au-delà des frontières nationales. Pourquoi? Une entreprise qui verse des pots-de-vin pour un contrat peut être située dans un pays étranger. Peut-être que les actifs acquis ou utilisés par le suspect sont enregistrés au nom d’une société étrangère. Un fonctionnaire corrompu peut blanchir des pots-de-vin dans une autre juridiction. Une coopération internationale fructueuse et la collecte d’informations et d’éléments de preuve sont essentielles au succès des poursuites. Grâce à une enquête simulée sur l’agent public « Daniel Regnard », vous acquerrez les compétences dont vous avez besoin pour collecter et demander des informations et des preuves auprès de sources internationales. Comprendre l’importance de la coopération internationale, les canaux internationaux que vous pouvez utiliser et les différences entre eux Utiliser des sources d’information de source ouverte telles que les registres des sociétés, les articles de journaux, les médias sociaux et les sites Web des entreprises pour recueillir des informations Demander des informations de manière informelle via les canaux de police à police et de CRF à CRF Comprendre les principes et les exigences juridiques de l’entraide judiciaire (MLA) et l’admissibilité des preuves étrangères dans les procédures pénales nationales Rédiger des demandes d’entraide judiciaire efficaces et répondre à leur refus si nécessaire Ce cours est auto-rythmé. Vous pouvez commencer, faire des pauses et continuer à tout moment. Il est structuré en sessions qui s’appuient les unes sur les autres, nous vous recommandons donc de commencer par la session 1. Après avoir terminé avec succès le cours, vous serez admissible à un certificat d’achèvement</p> <p>Corruption and money laundering cases generally require investigative efforts beyond domestic borders. Why? A company paying bribes for a contract might be located in a foreign country. Perhaps assets acquired or used by the suspect are registered in a foreign company&#39;s name. A corrupt official may launder bribes in another jurisdiction. Successful international cooperation and the collection of information and evidence are key to a successful prosecution. Through a simulated investigation into the public official &quot;Daniel Regnard&quot;, you will gain the skills you need to collect and request information and evidence from international sources. Understand the importance of international cooperation, the international channels you can use and the differences between them Use open-source information sources like company registries, newspaper articles, social media and company websites to gather information Request information informally via police-to-police and FIU-to-FIU channels Understand the principles and legal requirements of mutual legal assistance (MLA), and the admissibility of foreign evidence in domestic criminal proceedings Write effective MLA requests and respond to their refusal if needed This course is self-paced. You can start, take breaks and continue at any time. It is structured in sessions that build on each other, so we recommend you start with Session 1. After successfully completing the course, you will be eligible for a certificate of completion</p> None Basel Institute on Governance, International Cooperation, Mutual Legal Assistance, Criminal Matters, money laundering , AML, nternational cooperation, international channels, differences between them, use open-source information sources, company registries, newspaper articles, social media, company websites. gather information, Request information informally, police-to-police, FIU-to-FIU channels, principles and legal requirements of mutual legal assistance, MLA, and the admissibility of foreign evidence in domestic criminal proceedings, draft MLA requests, and respond to their refusal if needed, https://learn.baselgovernance.org/enrol/index.php?id=72

international taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, ultimate beneficial ownership high databandwidth course medium language proficiency None all <p _msthash="36106" _msttexthash="62035441">Ce webinaire portait sur la récente révision par le GAFI de la recommandation 24 sur la propriété effective des personnes morales, qui vise à empêcher les criminels de cacher leurs activités illicites et leur argent sale derrière des structures d’entreprise secrètes. </p> <p _msthash="36107" _msttexthash="55970720">Le webinaire a réuni un groupe d’experts axés sur l’amélioration de la transparence de la propriété effective à l’échelle mondiale et nationale qui ont contribué à façonner le travail du GAFI dans ce domaine. Les discussions ont porté sur les sujets suivants :</p> <ul> <li _msthash="36108" _msttexthash="7891845">Nouvelles obligations du GAFI en matière de transparence des bénéficiaires effectifs - objectifs et justification;</li> <li _msthash="36109" _msttexthash="49931011">Expériences, défis et leçons tirés à l’échelle nationale dans la collecte d’informations sur les BO et l’élaboration de stratégies d’atténuation appropriées; et</li> <li _msthash="36110" _msttexthash="38766767">Rôle du secteur privé – ce qui peut être fait pour améliorer la pertinence, l’exactitude et l’actualité de l’information sur les BO</li> </ul> <h3 _msthash="36111" _msttexthash="176514">Panélistes</h3> <p _msthash="36112" _msttexthash="2167906"><strong _istranslated="1">Chiara Bacci</strong> - Chargée de mission, Commission européenne</p> <p _msthash="36113" _msttexthash="3088852"><strong _istranslated="1">Prof. Michael Levi</strong> - Professeur de criminologie, Université de Cardiff </p> <p _msthash="36114" _msttexthash="8388497"><strong _istranslated="1">Isabelle Scherf</strong> - Responsable mondiale de la conformité en matière de criminalité financière, Fidelity International </p> <p _msthash="36115" _msttexthash="34212373"><strong _istranslated="1">Emilie Van der Does de Willebois</strong> - Responsable mondiale de l’intégrité des marchés financiers, de la finance, de la compétitivité et de l’innovation, Banque mondiale</p> <h3 _msthash="36116" _msttexthash="226369">Présentateur</h3> <p _msthash="36117" _msttexthash="16643367"><strong _istranslated="1">Tom Neylan</strong> - Chef de l’Unité des risques et des politiques, Secrétariat du Groupe d’action financière</p> <p>This webinar focused on FATF&#39;s recent revision to Recommendation 24 on beneficial ownership of legal persons, which aims to help stop criminals from hiding their illicit activities and dirty money behind secret company structures.&nbsp;&nbsp;</p> <p>The webinar brought together a panel of experts with a global and domestic focus on enhancing beneficial ownership transparency&nbsp;who helped shape the FATF work in this area. The discussions focused on the following topics:</p> <ul> <li>New FATF obligations on beneficial ownership (BO) transparency - objectives and rationale;</li> <li>National experiences, challenges, and lessons-learnt in conducting collecting BO information and developing appropriate mitigation strategies; and</li> <li>Role of private sector &ndash; what can be done further to enhance adequacy, accuracy and timeliness of BO information</li> </ul> <h3>Panellists</h3> <p><strong>Chiara Bacci</strong>&nbsp;- Policy Officer, European Commission</p> <p><strong>Prof. Michael Levi</strong>&nbsp;- Professor of Criminology, Cardiff University&nbsp;</p> <p><strong>Isabelle Scherf</strong>&nbsp;- Global Head of Financial Crime Compliance, Fidelity International&nbsp;</p> <p><strong>Emilie Van der Does de Willebois</strong>&nbsp;- Global Lead for Financial Market Integrity, Finance, Competitiveness &amp; Innovation, World Bank</p> <h3>Moderator</h3> <p><strong>Tom Neylan</strong>&nbsp;- Head of Risk and Policy Unit, Secretariat of the Financial Action Task Force</p> None FATF, Financial Action Task Force, Beneficial Ownership, beneficial ownership, BO, transparency, Transparency of Legal Persons, global action, money laundering, terrorist, proliferation financing, IFF, https://www.fatf-gafi.org/en/publications/Methodsandtrends/Webinar-beneficial-ownership.html

international taxation tax avoidance / evasion / crime & illicit flows of funds high databandwidth course medium language proficiency None all <p _msthash="36063" _msttexthash="69482114">Après une brève mise à jour sur les risques, les défis et d’autres questions pertinentes liées à la détection du BC/FT signalés par les membres et observateurs du GAFI et du FSRB, des experts représentant les cellules nationales de renseignement financier, les régulateurs et le secteur privé ont partagé leurs points de vue sur des sujets tels que :</p> <ul> <li _msthash="36064" _msttexthash="31524935">Comment la COVID-19 a-t-elle affecté l’activité financière quotidienne et comment les autorités nationales et le secteur privé adaptent-ils les capacités de détection du BC/FT dans un environnement en évolution rapide ?</li> <li _msthash="36065" _msttexthash="35367345">Comment les autorités nationales et le secteur privé ont-ils relevé les défis pour assurer la continuité des activités afin que les activités de BC et de FT continuent d’être détectées?</li> <li _msthash="36066" _msttexthash="52310687">Quels sont certains des problèmes à moyen et long terme auxquels est confrontée la communauté de la lutte contre le blanchiment de capitaux et le financement du terrorisme (LBC/FT) et quelles leçons pouvons-nous tirer de l’impact de la pandémie ?</li> </ul> <p>After a brief update on risks, challenges and other relevant issues related to ML/TF detection reported by FATF and FSRB members and observers, experts representing national financial intelligence units, regulators and the private sector shared their views on topics including:</p> <ul> <li>How has COVID-19 affected day-to-day financial activity and how are national authorities and the private sector adapting ML/TF detection capabilities in a rapidly evolving environment?</li> <li>How have national authorities and the private sector dealt with challenges to ensure business continuity so that ML and TF activity continues to be detected?</li> <li>What are some of the medium to long-term issues facing the anti-money laundering/counter terrorist financing (AML/CFT) community and what lessons can we learn from the impact of the pandemic?</li> </ul> None None https://www.fatf-gafi.org/content/fatf-gafi/en/publications/Methodsandtrends/Covid-19-webinar-mltf-detection.html

international taxation tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, ultimate beneficial ownership high databandwidth course medium language proficiency None all <h2 _msthash="36018" _msttexthash="1502241">Qu’allez-vous apprendre?</h2> <p _msthash="36019" _msttexthash="201348550">Les conseillers en placement et les courtiers membres sont particulièrement bien placés pour jouer un rôle essentiel dans la détection et la prévention du blanchiment d’argent. Ce cours donne un aperçu des questions de blanchiment d’argent et traite de l’importance de « connaître son client » par rapport au maintien d’un programme efficace de lutte contre le blanchiment d’argent.</p> <h2 _msthash="36020" _msttexthash="690950">Quel est le programme de cours?</h2> <h3 _msthash="36021" _msttexthash="8414679">Leçon 1 - Contexte du blanchiment d’argent et du financement des activités terroristes</h3> <h3 _msthash="36022" _msttexthash="6090188">Leçon 2 - Propriété effective et signaux d’alarme</h3> <h3 _msthash="36023" _msttexthash="8292492">Leçon 3 - Personnes politiquement exposées et signaux d’alarme</h3> <h3 _msthash="36024" _msttexthash="934206">Leçon 4 - Considérations pratiques</h3> <h2>What will you learn about?</h2> <p>Investment advisors and dealer members are uniquely positioned to play a critical role in the detection and prevention of money laundering. This course provides an overview of money laundering issues and discusses the importance of &ldquo;knowing your client&rdquo; in relation to maintaining an effective anti-money laundering program.</p> <h2>What is the course syllabus?</h2> <h3>Lesson 1 - Background on Money Laundering and Terrorist Financing</h3> <h3>Lesson 2 - Beneficial Ownership and Red Flags</h3> <h3>Lesson 3 - Politically Exposed Persons and Red Flags</h3> <h3>Lesson 4 - Practical Considerations</h3> None Canadian Securities Institute, Anti Money Laundering, AML, Beneficial Ownership, BO, Ultimate Benefical Owernship, identify suspicious transactions, https://www.csi.ca/en/learning/courses/amlbo/

international taxation business models basis for taxation, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, ultimate beneficial ownership high databandwidth course medium language proficiency None all <p _msthash="35975" _msttexthash="7952269">Ce module approfondit l’importance de déterminer qui est le bénéficiaire effectif ultime.</p> <p _msthash="35976" _msttexthash="74767953">La question de la transparence de la propriété effective a gagné en pertinence au cours des dernières années. Elle joue un rôle central dans la transparence fiscale et dans la garantie de l’intégrité du secteur financier et des efforts d’application de la loi.</p> <p _msthash="35977" _msttexthash="98852832">L’évasion fiscale, la corruption et le blanchiment d’argent sont facilités par l’utilisation abusive de personnes morales et de constructions juridiques. En utilisant des structures complexes, l’identité des « véritables propriétaires » des actifs, y compris financiers, et le véritable objectif des actifs et leur origine peuvent être cachés.</p> <p _msthash="35978" _msttexthash="44335070">Ce module évalue ces risques ainsi que d’autres aspects tels que la menace des actions au porteur ou des actionnaires ou administrateurs désignés, ou des entités, telles que les fiducies, les sociétés fictives ou les sociétés inactives et autres structures similaires.</p> <p>This module delves into the importance of ascertaining who the ultimate beneficial owner is.</p> <p>The issue of transparency of beneficial ownership has gained relevance over the last years. It plays a central role in tax transparency, and in ensuring the integrity of the financial sector and law enforcement efforts.</p> <p>Tax evasion, corruption and money‑laundering are facilitated through the misuse of legal entities and legal arrangements. By using complex structures, the identity of the &ldquo;true owners&rdquo; of assets, including financial ones, and the true purpose of the assets and their origin can be hidden.</p> <p>This module assesses these risks along with other aspects such as the threat from bearer shares or nominee shareholders or directors, or from entities, such as trusts, shell companies or inactive companies and other similar structures.</p> None IDEA Academy, Transparency of Beneficial Ownership, Transparency, Beneficial Ownership, BO, Tax evasion, corruption, money‑laundering, AML, https://mt.ideaeducation.com/modules/transparency-of-beneficial-ownership/

international taxation tax & the informal economy, tax avoidance / evasion / crime & illicit flows of funds, ultimate beneficial ownership high databandwidth course medium language proficiency None all <p _msthash="35927" _msttexthash="105033487">Ce programme offre aux étudiants des connaissances et une compréhension avancées des pratiques et des objectifs de lutte contre le blanchiment d’argent (AML) et de conformité pour les aider à consolider les compétences requises pour la pratique professionnelle liée à la lutte contre le blanchiment d’argent et le financement du terrorisme (CFT).</p> <p _msthash="35928" _msttexthash="92137994">Le cours fournit des connaissances avancées sur le blanchiment d’argent (ML) et le financement du terrorisme (FT) et comment cela affecte les secteurs économiques des pays. Les étudiants apprendront également à lutter contre le blanchiment d’argent (AML) et le financement du terrorisme (CFT) en tenant compte de la législation et des règlements.</p> <p _msthash="35929" _msttexthash="63117834">Le programme commence par examiner les typologies de blanchiment de capitaux et de financement du terrorisme afin de déterminer s’il est possible d’identifier les tendances dans les différentes phases du blanchiment de capitaux ou du financement du terrorisme.</p> <p _msthash="35930" _msttexthash="64856376">Le programme s’attaque ensuite aux menaces de blanchiment d’argent et de financement du terrorisme provenant des nouvelles technologies; et de mettre l’accent sur une approche globale fondée sur les risques plutôt que sur une approche globale uniforme de réduction des risques.</p> <p _msthash="35931" _msttexthash="84777992">Le cours aborde également l’approche fondée sur les risques pour les institutions financières où un accent particulier est mis sur les superviseurs et les entités surveillées et leur sensibilisation aux risques de blanchiment d’argent et de financement du terrorisme (BC / FT) dans leur pays et à la mise en œuvre de contrôles efficaces.</p> <p _msthash="35932" _msttexthash="93855619">En outre, le cours aborde les devoirs des entreprises et de leurs employés en matière de prévention du blanchiment d’argent et du financement du terrorisme. L’évaluation des risques liés au financement de la prolifération et la manière dont les sanctions financières ciblées atténuent ces risques sont également examinées dans le cadre de ce programme.</p> <p _msthash="35933" _msttexthash="45529133">La transparence de la propriété effective et son importance dans la transparence fiscale, l’intégrité du secteur financier et les efforts d’application de la loi sont également abordés dans ce programme.</p> <p _msthash="35934" _msttexthash="7714590">En outre, le cours aborde les enquêtes financières et la manière dont le cadre de LBC/FT contribue à leur efficacité.</p> <p _msthash="35935" _msttexthash="206677211">Les étudiants exploreront également ce qui implique un cadre législatif et réglementaire solide et robuste en matière de LBC/FT, ainsi que la nécessité d’une coopération nationale et internationale solide pour une mise en œuvre efficace du cadre législatif de lutte contre le blanchiment de capitaux, la lutte contre le financement du terrorisme et les sanctions financières ciblées (LBC/FT/TFS) ainsi que l’importance d’adhérer à une approche fondée sur les risques.</p> <p>This programme equips students with advanced knowledge and understanding of Anti-Money Laundering (AML) and Compliance practices and objectives to help them consolidate the skills required for professional practice related to AML and Countering the Financing of Terrorism (CFT).</p> <p>The course provides advanced knowledge on Money Laundering (ML) and Financing of Terrorism (FT) and how this affects the economic sectors of countries. Students will also learn how to combat Money Laundering (AML) the financing of terrorism (CFT) taking legislation and regulations into consideration.</p> <p>The programme begins with addressing Money Laundering and Terrorism Financing Typologies to determine whether it is possible to identify trends in the different phases of money laundering or terrorism financing.</p> <p>The programme then moves on to tackle Money Laundering and Terrorism Financing Threats from New Technologies; and to emphasise on an overall risk-based approach rather than a uniform wholesale approach of de-risking.</p> <p>The course also addresses Risk-based approach for Financial Institutions where special emphasis is placed upon supervisors and supervised entities and their awareness regarding the money laundering and terrorism financing (ML/TF) risks in their country and the implementing of effective controls.</p> <p>Furthermore, the course addresses the duties of firms and their employees in relation to preventing money laundering and terrorist financing. The assessment of risks relating to proliferation financing and how targeted financial sanctions diminish these risks is also explored within this programme.</p> <p>The transparency of beneficial ownership and its importance in tax transparency, the integrity of the financial sector and law enforcement efforts are also tackled in this programme.</p> <p>Moreover, the course addresses financial investigations and how the AML/CFT framework helps in contributing to their effectiveness.</p> <p>Students will also explore what entails a strong and robust AML/CFT legislative and regulatory framework as well as the need for strong national and international cooperation for an effective implementation of anti-money laundering, counteracting funding of terrorism and targeted financial sanctions (AML/CFT/TFS) legislative framework as well as the importance of adhering to a risk-based approach.</p> None IDEA Academy, Masters, Anti-Money Laundering, Compliance practices, AML, Counter Terrorism, Countering the Financing of Terrorism, CFT, Transparency of Beneficial Ownership, Transparency, Beneficial Ownership, BO, Tax evasion, corruption, money‑laundering, AML, https://mt.ideaeducation.com/courses/m-sc-in-anti-money-laundering-and-compliance/

international taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency no do not include that all <p _msthash="35887" _msttexthash="1753934">Webinaire sur la propriété effective pour les PPNFD</p> <p>Beneficial Ownership webinar for DNFBPs</p> None Financial Intelligence Centre, beneficial owernship, KYC, Know your customer, AML, anti-money laundering, BO, trusts, examples, due dilligence, risk indicators, financial sanctions, FATF, https://www.youtube.com/watch?v=qWEm-eIMepU

international taxation domestic revenue mobilisation & external debt, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency no do not include that all <p _msthash="35843" _msttexthash="30704843">Rejoignez-nous alors que notre panel de trois grands experts africains discute de l’impact des flux financiers illicites et des structures offshore sur les perspectives de développement du continent.</p> <p _msthash="35844" _msttexthash="1716130">Tutu Alicante, fondateur et directeur exécutif, EG</p> <p _msthash="35845" _msttexthash="5821062">Justice Khadija Sharife, rédactrice en chef, Organized Crime and Corruption Reporting Project (OCCRP)</p> <p _msthash="35846" _msttexthash="6849440">Professeur Ricardo Soares de Oliveira, Directeur, Oxford Martin Programme on African Governance (Président)</p> <p _msthash="35847" _msttexthash="17181476">Professeur Attiya Waris, Expert indépendant des Nations Unies sur la dette extérieure et les droits de l’homme</p> <p>Join us as our panel of three major African experts discuss the impact of illicit financial flows and offshore structures on the continent&rsquo;s development prospects.</p> <p>Tutu Alicante, Founder and Executive Director, EG</p> <p>Justice Khadija Sharife, Editor, Organised Crime and Corruption Reporting Project (OCCRP)</p> <p>Professor Ricardo Soares de Oliveira, Director, Oxford Martin Programme on African Governance (Chair)</p> <p>Professor Attiya Waris, UN Independent Expert on foreign debt and human rights</p> None Oxford Martin School, IFF, Illicit financial flows, offshore finance, impact on African development, Attiya Waris, Africa, domestic revenue mobilisation, https://www.youtube.com/watch?v=PLjEoP3lqIY

international taxation tax policy & future trends high databandwidth webinar/lecture medium language proficiency no do not include that all <p _msthash="35803" _msttexthash="1547182884">Les activités financières illicites sapent la croissance économique dans les pays du Sud et entravent les efforts de développement. Cet événement examinera de manière critique si le cadre réglementaire financier mondial actuel est le mieux adapté pour lutter efficacement contre la criminalité financière et économique dans les pays du Sud. Nous discuterons des tendances récentes de la criminalité financière et économique, de l’évolution des normes mondiales et de leurs défis de mise en œuvre dans les pays du Sud, ainsi que des conséquences imprévues de la mise en œuvre des normes mondiales dans différents contextes. Nos conférenciers sont d’éminents universitaires et praticiens possédant une vaste expérience dans ce domaine. Ils ont récemment créé le Global South Dialogue on Economic Crimes Network (GSDEC), une plate-forme interdisciplinaire pour faire progresser le dialogue, la recherche et les capacités en matière de criminalité économique et financière. La mission du Réseau est d’informer, d’influencer et d’améliorer la participation des chercheurs et des intervenants aux délibérations visant à lutter contre les activités financières illicites. Il s’agit d’un événement conjoint avec le Programme Martin d’Oxford sur la gouvernance en Afrique.</p> <p>Illicit financial activities undercut economic growth across Global South countries and hinder development efforts. This event will critically examine whether the current global financial regulatory framework is best suited to effectively combat financial and economic crime in the Global South. We will discuss recent trends in financial and economic crime, the evolving global standards and their implementation challenges in the Global South, and the unintended consequences of implementing global standards across different contexts. Our speakers are distinguished scholars and practitioners with extensive experience in this field. They have recently established the Global South Dialogue on Economic Crimes Network (GSDEC), an interdisciplinary platform for advancing dialogue, research and capacity on economic and financial crimes. The Network&rsquo;s mission is to inform, influence, and improve researchers&rsquo; and stakeholders&rsquo; involvement in deliberations to curb illicit financial activities. This is a joint event with the Oxford Martin Programme on African Governance.</p> None Oxford Martin School, developing countries, economics, economic policy, fiscal policy, development, politics, https://www.youtube.com/watch?v=iL9ty7jRxhs&list=PLnbIQWlXwD5O9bIr7fjS4Feb_31XjhDQT&index=7

international taxation tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency no do not include that all <p _msthash="35764" _msttexthash="2965352">JOUR 1 - CONFÉRENCE PANAFRICAINE SUR LES FLUX FINANCIERS ILLICITES ET LA FISCALITÉ</p> <p>DAY 1 - PAN AFRICAN CONFERENCE ON ILLICIT FINANCIAL FLOWS AND TAXATION</p> None Illicit flows of funds, IFF, tax policy, IFFs, TJNA, TJN, Tax Justice Network Africa, Fiscal Policy, Digital economy, Tax policy, Tax Justice Network, Pan African, TIWB, Tax Inspectors without Borders, United Nations, SDGs, https://www.youtube.com/watch?v=EqmHlOy7Bcc

international taxation domestic revenue mobilisation & external debt, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax justice / human rights, tax policy & future trends, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency no do not include that all <p _msthash="35724" _msttexthash="2965495">JOUR 2 - CONFÉRENCE PANAFRICAINE SUR LES FLUX FINANCIERS ILLICITES ET LA FISCALITÉ</p> <p>DAY 2 - PAN AFRICAN CONFERENCE ON ILLICIT FINANCIAL FLOWS AND TAXATION</p> None Illicit flows of funds, IFF, tax policy, IFFs, TJNA, TJN, Tax Justice Network Africa, Fiscal Policy, Digital economy, Tax policy, Tax Justice Network, Pan African, TIWB, Tax Inspectors without Borders, United Nations, SDGs, https://www.youtube.com/watch?v=XfKI6oi0JCE

international taxation tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends high databandwidth webinar/lecture medium language proficiency no do not include that all <p _msthash="35684" _msttexthash="2965638">JOUR 3 - CONFÉRENCE PANAFRICAINE SUR LES FLUX FINANCIERS ILLICITES ET LA FISCALITÉ</p> <p>DAY 3 - PAN AFRICAN CONFERENCE ON ILLICIT FINANCIAL FLOWS AND TAXATION</p> None Illicit flows of funds, IFF, tax policy, IFFs, TJNA, TJN, Tax Justice Network Africa, Fiscal Policy, Digital economy, Tax policy, Tax Justice Network, Pan African, TIWB, Tax Inspectors without Borders, United Nations, SDGs, https://www.youtube.com/watch?v=64L7_f18QhM

international taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance, tax policy & future trends, ultimate beneficial ownership high databandwidth webinar/lecture medium language proficiency yes include youtube/social media clips all <p _msthash="35644" _msttexthash="2965638">JOUR 3 - CONFÉRENCE PANAFRICAINE SUR LES FLUX FINANCIERS ILLICITES ET LA FISCALITÉ</p> <p>DAY 3 - PAN AFRICAN CONFERENCE ON ILLICIT FINANCIAL FLOWS AND TAXATION</p> southern asia India, BO, Beneficial Owernship, Ultimate Beneficial Ownership, compliance https://www.youtube.com/watch?v=sOV3yRzUjnQ

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax audit, tax compliance medium databandwith course medium language proficiency no do not include that all <p _msthash="35597" _msttexthash="2641197">À la fin de ce cours, les participants devraient être en mesure de :</p> <ul> <li> <p _msthash="35598" _msttexthash="5470465">Définissez le concept de conception organisationnelle et expliquez pourquoi il est important.</p> </li> <li> <p _msthash="35599" _msttexthash="19668779">Identifier les principaux modèles organisationnels utilisés dans la conception des administrations fiscales et expliquer les avantages et les inconvénients des différents modèles.</p> </li> <li> <p _msthash="35600" _msttexthash="26870870">Comparez les rôles de l’administration centrale et des opérations sur le terrain dans la structure organisationnelle d’une administration fiscale.</p> </li> <li> <p _msthash="35601" _msttexthash="21748168">Décrire l’importance des unités et des fonctions spéciales au sein de la structure organisationnelle d’une administration fiscale.</p> </li> <li> <p _msthash="35602" _msttexthash="24537084">Mieux comprendre comment les modèles organisationnels de l’administration fiscale peuvent être adaptés pour tenir compte des nouvelles responsabilités et des nouveaux rôles.</p> </li> <li> <p _msthash="35603" _msttexthash="8042606">Identifier les éléments critiques et les dépendances dans la conception organisationnelle administrative fiscale.</p> </li> </ul> <p>Upon completion of this course, participants should be able to:</p> <ul> <li> <p>Define the concept of organizational design and explain why it is important.</p> </li> <li> <p>Identify the main organizational models used in the design of tax administrations and explain the advantages and disadvantages of the different models.</p> </li> <li> <p>Compare the roles of Headquarters and Field Operations in a tax administration&rsquo;s organizational structure.</p> </li> <li> <p>Describe the importance of special units and functions within a tax administration&rsquo;s organizational structure.</p> </li> <li> <p>Better understand how tax administration organizational models can be adapted to accommodate new responsibilities and roles.</p> </li> <li> <p>Identify critical elements and dependencies in tax administrative organizational design.</p> </li> </ul> None Edx, Virtual Training to Advance Revenue Administration, VITARA, design of tax administrations, nter-American Center of Tax Administrations, CIAT, Intra-European Organisation of Tax Administrations, IOTA, IMF, OECD, https://www.edx.org/course/vitara-organization?index=product&queryID=bd38194d85b64e892cf2732e370d8d32&position=1

tax administration domestic revenue mobilisation & external debt, tax administration / management / it medium databandwith course medium language proficiency no do not include that all <p _msthash="35556" _msttexthash="171913495">VITARA Reform Management Specific Topics: Managing a Reform Program présente des outils et des méthodes dans la planification, le suivi et l’établissement de rapports sur les programmes de réforme de l’administration fiscale, les approches des réformes des ressources, la gestion des risques et des tensions en matière de ressources, les pratiques réussies de gestion du changement ainsi que le concept d’évaluation post-mise en œuvre.</p> <p>VITARA Reform Management Specific Topics: Managing a Reform Program introduces tools and methods in planning, monitoring and reporting tax administration reform programs, approaches to resource reforms, manage risks and resourcing tensions, successful change management practices as well as the concept of post-implementation evaluation.</p> None Edx, Virtual Training to Advance Revenue Administration, VITARA, reform, tax administration, reform tax administration, design of tax administrations, nter-American Center of Tax Administrations, CIAT, Intra-European Organisation of Tax Administrations, IOTA, IMF, OECD, https://www.edx.org/course/vitara-reform-management-specific-topics-managing-a-reform-program

tax administration domestic revenue mobilisation & external debt, tax administration / management / it medium databandwith course medium language proficiency no do not include that all <p _msthash="35511" _msttexthash="2641197">À la fin de ce cours, les participants devraient être en mesure de :</p> <ul> <li _msthash="35512" _msttexthash="15080507">Définir le concept de gestion des ressources humaines et identifier comment il peut aider les administrations fiscales à atteindre leurs objectifs stratégiques.</li> <li _msthash="35513" _msttexthash="14115244">Décrire une stratégie de GRH. Expliquer comment la GRH est organisée au sein d’une administration fiscale.</li> <li _msthash="35514" _msttexthash="16445949">Décrire un cheminement de carrière et une structure de rémunération adéquate au sein d’une administration fiscale.</li> <li _msthash="35515" _msttexthash="61864153">Identifier les domaines clés d’une GRH efficace au sein d’une administration fiscale et certains des principes de soutien. Définir quelle est la fonction de l’apprentissage et du perfectionnement et pourquoi elle est importante pour les administrations fiscales.</li> </ul> <p>Upon completion of this course, participants should be able to:</p> <ul> <li>Define the concept of Human Resource Management and identify how it can help tax administrations achieve their strategic goals.</li> <li>Describe a HRM strategy. Explain how HRM is organized within a tax administration.</li> <li>Describe a career path and adequate remuneration structure within a tax administration.</li> <li>Identify key areas of effective HRM within a tax administration and some of the supporting principles. Define what the function of learning and development is and why it is important for tax administrations.</li> </ul> None Edx, Virtual Training to Advance Revenue Administration, VITARA, human resources, HR, human resource management, tax and HR, HR tax administration,design of tax administrations, nter-American Center of Tax Administrations, CIAT, Intra-European Organisation of Tax Administrations, IOTA, IMF, OECD, https://www.edx.org/course/vitara-human-resource-management

tax administration direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, exchange of information, international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency no do not include that all None KPMG, tax authorities, use of IT, IT, tax administrations adopting technology and analytics, exchange of tax information agreements, private sector, IT use by tax administrations, impact private sector, , https://kpmg.com/sg/en/home/services/tax/tax-technology-and-transformation.html

digital taxation domestic revenue mobilisation & external debt, tax administration / management / it, tax policy & future trends, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency yes include youtube/social media clips all None UK, chartered institute of taxation, HMRC, tax, digital tax, tax in the digital economy, digital economy https://www.youtube.com/watch?v=k3M99YYElqk

digital taxation tax policy & future trends, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None UK, Institute of Chartered Accountants in England and Wales, ICAEW, VAT, VAT in digital economy, tax technology, tax tech, https://www.youtube.com/watch?v=-ZSox_lOpu0

tax administration domestic revenue mobilisation & external debt, tax administration / management / it, tax compliance medium databandwith webinar/lecture medium language proficiency None all None World Bank, tax revenue mobilisation, Oyebola Okunogbe, IT, Tax Administration and IT, potential of technology, transform tax administration, three core tax administration functions, identifying the tax base, reducing compliance costs, monitoring compliance. https://www.worldbank.org/en/news/video/2021/11/16/the-promise-and-limitations-of-technology-for-tax-mobilization

domestic taxation tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None EY, India, technology, technology and tax, tax functions, digital tax functions https://www.ey.com/en_in/webcasts/2022/01/budget-2022-expectations-from-the-prism-of-tax-technology

digital taxation customs & excises, indirect tax (vat gst & others), tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None TPA Global, Europe, End-to-End Technology, VAT, VAT for Europe, customs, indirect taxes, tax compliance https://www.tpa-global.com/2021/04/07/getting-towards-an-end-to-end-technology-solution-on-vat-for-europe/

digital taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, tax administration / management / it, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None EY, BEPS, digital services tax, taxation in the digital economy, unilateral measures, role of United States, US, Europe, https://www.ey.com/en_gl/podcasts/2022/01/episode-6-how-unilateral-digital-services-taxes-put-global-tax-reforms-in-motion

digital taxation taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Tax, Technology, and Sustainable Development, Allison Christians https://www.facebook.com/watch/live/?ref=watch_permalink&v=2374535075943307

digital taxation tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None economic times,indiatimes.com, technology, IT, impact IT on tax administrations, impact IT on taxpayers, tax functions, tax compliance, e-assessment, e-filing, e-accounting, e-matching, e-invoicing, https://cfo.economictimes.indiatimes.com/webinar/e-tax-landscape-driving-new-business-strategy-with-technology/1167

digital taxation accounting & taxation / concepts of taxation, tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Deloitte, tax compliance, technology, instant reporting, digitalized, data intensive, tax compliance, digital tax authorities, MNE, MNEs, MNC, MNCs, digital reporting requirements, AP Document and Reporting Compliance, SAP DRC, https://www.taxathand.com/article/23126/Australia/2022/Dbriefs-Asia-Pacific-webcast-Tax-Technology-14-April-2022

digital taxation tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None TPA Global, digital tax, digital transformation, digital economy, human resources, use of IT, tax compliance, https://www.tpa-global.com/building-blocks-for-tax/

tax administration beps / pillar 1 / pillar 2, business models basis for taxation, domestic revenue mobilisation & external debt, exchange of information, foreign direct investment, international tax planning, tax administration / management / it, tax audit, tax compliance, taxation in the digital economy, transfer pricing & supply chains medium databandwith webinar/lecture medium language proficiency None all None TPA Global, Tax Data Management, digital mailbox, compliance, tax compliance, cost of compliance, CBCR, country by country reporting, https://www.tpa-global.com/2021/04/23/how-do-the-tax-authorities-deal-with-tax-data-management-digital-mailbox/

digital taxation tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Law firm Sidley, Digital Services Tax, digital services taxes, Trade, Tax, Technology, IT, https://www.sidley.com/en/insights/events/2021/06/digital-services-taxes-at-the-intersection-of-trade-tax-and-technology

environmental / carbon taxation environmental taxes, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None Law firm McDermott, United States, US, renewable energy, technology-neutral tax credits, emission, investment tax credit, production tax credit, https://www.mwe.com/events/key-takeaways-technology-neutral-credits-when-will-itc-and-ptc-disappear/

tax administration domestic revenue mobilisation & external debt, fiscal decentralisation & subnational taxes, tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Nigeria, nternet-based business support systems, payment platforms, automation, back-end operational processes, e-payments , https://www.ngf.org.ng/index.php/partners/82-topics/2152-states-mull-digital-tax-technology-as-collections-fell-by-40-during-lockdown

digital taxation tax administration / management / it medium databandwith webinar/lecture medium language proficiency None all None None https://www.internationaltaxreview.com/article/2a6a9o6brs0qbt7jfc8ao/itr-asia-pacific-tax-awards-2021-the-winners

domestic taxation accounting & taxation / concepts of taxation, direct taxes (small business & individual), direct taxes / corporate tax (large businesses), domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax compliance, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None Nigeria,#Institute of Chartered Accountants of Nigeria, ICAN, accounting concepts, accounting conventions, financial accounting, ats study center in lagos, tax, taxation, https://www.youtube.com/watch?v=t_5HuSEwmUk

digital taxation environmental taxes, tax compliance, tax incentives medium databandwith webinar/lecture medium language proficiency None all None EY, South Africa, Carbon economy, Grants and Incentives, carbon economy, Energy Efficiency, Energy Performance Certification, incentives and tax credits, https://www.ey.com/en_za/podcasts/sustainability-is-everybody-s-business/sustainability-podcast---ey-africa-2022---carbon-economy--tax--g

tax administration domestic revenue mobilisation & external debt, exchange of information, tax administration / management / it medium databandwith webinar/lecture medium language proficiency None all None ATAF, African Multidisciplinary Tax Journal, promoting co-operation, knowledge sharing, capacity building, challenges, African tax administrations, https://www.youtube.com/watch?v=m8dkB8dwZ14

domestic taxation direct taxes (small business & individual), indirect tax (vat gst & others), tax administration / management / it, tax compliance medium databandwith webinar/lecture medium language proficiency None all None Invest in Africa, KRA, SMEs, small medium sized enterprises, tax compliance, tax guide, practical guide, https://www.youtube.com/watch?v=1IcPrrhCaGM

domestic taxation domestic revenue mobilisation & external debt, tax justice / human rights, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None BusinessTech, South Africa, tax increases, indirect taxes, VAT, direct taxes, increase tax revenue, domestic revenue mobilisation, social protection, reducing inequality, https://businesstech.co.za/news/finance/570148/tax-hikes-are-looming-for-south-africa/

domestic taxation domestic revenue mobilisation & external debt, extractive sector & environment, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None Natural Resource Governance Institute, Africa, opportunities, demand, renewable energy transition, investments, economic opportunities, rare earth minerals, nickel, graphite, cobalt, lithium, coltan, columbite-tantalite, https://resourcegovernance.org/events/web-event/minerals-energy-transition-key-findings-how-africa-leverage-potential

domestic taxation accounting & taxation / concepts of taxation medium databandwith webinar/lecture medium language proficiency None all None IOL newspaper, South Africa, why tax, tax revenue, purpose of tax, redistribution, policy tool, representation, https://www.iol.co.za/personal-finance/tax/finance-for-hippies-podcast-the-tax-episode-a9eece2d-6e6a-430c-aca2-4552225584fd

environmental / carbon taxation environmental taxes medium databandwith webinar/lecture medium language proficiency None all None International Emissions Trading Association, IETA, South Africa, carbon tax, carbon trading, carbon trading cycle, equity, greenhouse gas emission, reductions https://www.youtube.com/watch?v=bew_6_22kho

digital taxation indirect tax (vat gst & others), taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None connecting Africa, Tanzania, mobile money tax, mobile money transfer levy, history, levy, Mobile money tax in Africa, https://www.connectingafrica.com/author.asp?section_id=816&doc_id=780576

digital taxation tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Avalara, United States, e-invoicing, tax in real time, digital economy, tax compliance, https://www.avalara.com/us/en/learn/webinars/the-evolution-of-tax-in-the-digital-age.html

domestic taxation customs & excises, domestic revenue mobilisation & external debt, indirect tax (vat gst & others), tax administration / management / it, tax justice / human rights, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Cipesa, The Collaboration on International ICT Policy for East and Southern Africa, ICT, VAT, Information and Communication Technologies, Uganda, Social Media Tax, Levy on Internet Data, https://cipesa.org/2021/07/uganda-abandons-social-media-tax-but-slaps-new-levy-on-internet-data/

digital taxation tax administration / management / it medium databandwith webinar/lecture medium language proficiency None all None None https://rsmus.com/insights/services/business-tax/tax-in-motion-2021-tax-summit-week.html

domestic taxation direct taxes (small business & individual), direct taxes / corporate tax (large businesses), indirect tax (vat gst & others), tax compliance medium databandwith webinar/lecture medium language proficiency None all None SARS, tax compliance transparency, tax act, tax acts, compliance, taxpayers, supporting taxpayers, https://www.youtube.com/watch?v=_VQzGwVQ2w4

international taxation foreign direct investment, tax administration / management / it, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None HLB, Africa, African trends, mergers and acquisitions, M&A, tax, foreign direct investment, FDI, education, health, logistics, banking, financial services, IT https://www.hlb.global/hlb-international-tax-webinar-eps-7-investor-opportunities-navigating-africas-deals-climate/

digital taxation accounting & taxation / concepts of taxation, tax administration / management / it medium databandwith webinar/lecture medium language proficiency None all None The International Ethics Standards Board for Accountants, IESBA, digital economy, technology, IT, accounting, https://www.ethicsboard.org/publications/proposed-technology-related-revisions-code

international taxation beps / pillar 1 / pillar 2, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None OECD, Economic impact assessment of the Two-Pillar Solution, new estimates, the revenue impacts, Pillar One, Pillar Two, Pillar 1, Pillar 2, https://www.oecd.org/tax/tax-and-development-days.htm

domestic taxation domestic revenue mobilisation & external debt, extractive sector & environment, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax incentives, tax policy & future trends, transfer pricing & supply chains, ultimate beneficial ownership medium databandwith webinar/lecture medium language proficiency None all None IMF, Tax Avoidance, Sub Saharan Africa, Mining Sector, extractive sector, resources sector, resources, Africa, Namibia, Burkina Faso, international profit shifting, tax avoidance, tax incentives, International Council on Mining and Metals, ICMM, Independent Commission for the Reform of International Taxation, ICRICT, . https://www.youtube.com/watch?v=BC7TY-WHVfM

domestic taxation exchange of information, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax compliance, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None OECD, tax transparency, Africa, illicit financial flows, IFF, Illicit Flow of Funds, exchange of information, https://www.youtube.com/watch?v=Sqyo7HihCCw

domestic taxation accounting & taxation / concepts of taxation, tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None UK Chartered Institute of Taxation, CIOT, technology, tax technology, https://www.youtube.com/watch?v=AfUYDX7fYaU

digital taxation tax compliance, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Deloitte, Poland, digitization of the tax function, digitisation, tax function, MNE, MNEs, MNC, MNCs, private sector, tax function, Europe, https://www.youtube.com/watch?v=Orzu_y1N3tc

tax administration direct taxes / corporate tax (large businesses), tax avoidance / evasion / crime & illicit flows of funds medium databandwith webinar/lecture medium language proficiency None all None CumEx, CumEx files, Germany, tax evasion, banking sector, banks, stock traders, lawyers, tax fraud, dividends, role of financial institutions, https://www.youtube.com/watch?v=DT33N1ZbFBs

domestic taxation tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None CumEx, CumEx files, Germany, tax evasion, banking sector, banks, stock traders, lawyers, tax fraud, dividends, prevent future tax fraud, role of financial institutions, https://www.youtube.com/watch?v=AxIRCHWL-HM

domestic taxation international tax planning, tax avoidance / evasion / crime & illicit flows of funds, tax policy & future trends medium databandwith webinar/lecture medium language proficiency None all None CumEx, CumEx files, Germany, Chancellor Scholz, tax evasion, banking sector, banks, stock traders, lawyers, tax fraud, dividends, prevent future tax fraud, role of financial institutions, https://www.dw.com/en/cum-ex-fraud-case-causes-a-headache-for-germanys-olaf-scholz/a-62785891

domestic taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds medium databandwith webinar/lecture medium language proficiency None all None CumEx, CumEx files, Germany, tax evasion, banking sector, banks, stock traders, lawyers, tax fraud, dividends, prevent future tax fraud, role of financial institutions, https://www.bloomberg.com/news/articles/2022-10-19/the-cum-ex-tax-dodge-that-is-haunting-global-banks-quicktake?leadSource=uverify%20wall

domestic taxation international tax planning, tax administration / management / it, tax avoidance / evasion / crime & illicit flows of funds medium databandwith webinar/lecture medium language proficiency None all None CumEx, CumEx files, Germany, tax evasion, banking sector, banks, stock traders, insurance companies, future insurance, lawyers, tax fraud, dividends, prevent future tax fraud, role of financial institutions, https://www.dacbeachcroft.com/es/articles/2017/february/cum-ex-trading-scandal-in-germany-a-huge-challenge-for-financial-institutions-and-the-insurance-industry/

digital taxation beps / pillar 1 / pillar 2, domestic revenue mobilisation & external debt, tax administration / management / it, tax policy & future trends, taxation in the digital economy medium databandwith webinar/lecture medium language proficiency None all None Deloitte, taxation in the digital economy, Africa, tax trends, future of tax, digitilasation, digitalization, domestic laws, digital services tax, fintech, Pillar one, Pillar1, https://blog.avocats.deloitte.fr/tax-campus-afrique-2021-digitalisation-de-lafrique-enjeux-juridiques-et-fiscaux/