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Agreement between Gibraltar and Australia for the exchange of information relating to tax matters
Society at a Glance - Asia/Pacific Edition 2009 looks at social trends and policy developments in Asia-Pacific countries, using indicators similar to those in OECD’s recently published Society at a Glance 2009 (focused on OECD economies).
Society at a Glance – Asia/Pacific Edition 2009 offers a concise quantitative overview of social trends and policies across Asia-Pacific economies.
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Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and
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This article describes how the principles of management for results have worked in practice over the past two decades in Australia. The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers, and regular review and assessment, particularly at agency level.
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Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that
The economic crisis is likely to cause the first major fall in the number of migrants coming to work in OECD countries since the 1980s, according to a new OECD report.
This project focuses on the adjustments required to ensure labour markets comply with the demands of a greener economy (adaptation) as well as on the expansion of good quality green jobs as an opportunity to develop lower-carbon activities (mitigation).
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Australia’s superannuation funds have been heavily hit by the financial crisis, with real losses of 26.7% in 2008.... More than one in four Australian seniors live in poverty on international measures. The OECD welcomes the government’s increase in the age pension to address this problem...
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This report inventories eco-innovation policies in Australia. Similar reports are available on selected non-EU OECD members: Canada, Japan, Korea, Mexico, New Zealand, Turkey and the US. They complement national roadmaps developed by EU member states under the Env. Technology Action Plan.