Dans une économie mondiale, la coopération entre les pays et entre les administrations fiscales est devenue de plus en plus importante pour lutter contre la fraude et l’évasion fiscales et pour protéger l’intégrité des systèmes fiscaux. L’échange d’informations est un aspect essentiel de la coopération. L’article 26 des conventions sur la double imposition énonce des règles en vertu desquelles des renseignements peuvent être échangés dans la plus large mesure possible, à la fois pour faciliter l’application correcte de la convention et pour aider les États contractants à appliquer leur législation fiscale interne. Outre la mise à jour permanente du Modèle de convention des Nations Unies, notamment par l’amélioration des dispositions relatives à l’échange de renseignements, le Comité d’experts de la coopération internationale en matière fiscale travaille également sur un Code de conduite des Nations Unies pour la coopération en matière de lutte contre la fraude fiscale internationale, notamment par l’échange de renseignements, afin de faire une déclaration en faveur de l’échange automatique de renseignements.
- Note by the Subcommittee on Exchange of Information (E/C.18/2014/CRP.4)
- Secretariat Note: Proposed United Nations Code of Conduct on Cooperation in Combating International Tax Evasion (E/C.18/2014/CRP.5)
- Proposal to update Article 26 (Exchange of information) of the United Nations Model Double Taxation Convention between Developed and Developing Countries and its Commentary (E/C.18/2013/CRP.21) – 21 October 2013
- Note on Automatic Exchange of Information (E/C.18/2013/CRP.20) – 21 October 2013
- Corrigendum to the note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras.1-3)” (E/C.18/2008/3/Corr.1) – 16 October 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised commentary (2008) on article 26 (paras.4-6) and proposed code of conduct on cooperation in combating international tax evasion” (E/C.18/2008/3/Add.1/Corr.1) – 16 October 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised commentary (2008) on article 26 (paras. 4-6) and proposed code of conduct on cooperation in combating international tax evasion” (E/C.18/2008/3/Add.1) – 11 August 2008
- Note by the Coordinator of the Subcommittee on “Exchange of Information: proposed revised article 26 (Exchange of information) and proposed revised commentary (2008) on article 26 (paras. 1-3)” (E/C.18/2008/3) – 11 August 2008
- Proposed general considerations and commentary prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (Comparison of Convener’s 2007 Draft to 2001 Commentary) (E/C.18/2007/CRP.15) – 25 October 2007
- Proposed commentary on paragraphs 4 to 7 and the inventory of exchange mechanisms, prepared by the Interior Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26” (E/C.18/2007/11) – 21 August 2007
- Proposed general considerations and commentary on paragraphs 1-3 prepared by the Interim Coordinator of the Subcommittee on Exchange of Information on “Proposed commentary on article 26 (proposed 2007) of the United Nations Model Double Taxation Convention between Developed and Developing Countries” (E/C.18/2007/10) – 21 August 2007
- Note by the Interim Coordinator of the Subcommittee on Exchange of Information on “Exchange of information” (E/C.18/2007/5) – 21 August 2007
- Revision of the wording of article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2006/6) – 8 September 2006
- Revision of the wording of Article 26 of the UN Model Convention (E/C.18/2006/6/Add.2) (Advance unedited version) – 1 September 2006
- Work on exchange of information and conclusion (E/C.18/2006/6/Add.1) (Advance unedited version) – 1 September 2006
- OECD’s work on improving exchange of information (E/C.18/2005/10/Add.2) – 15 November 2005
- Report of the Ad Hoc Group of Experts Meeting on Exchange of Information (Revision of Article 26 of the United Nations Model Double Taxation Convention between Developed and Developing Countries) (E/C.18/2005/10/Add.1) – 11 November 2005
- Proposed revision of article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries (E/C.18/2005/10) – 4 October 2005