English, , 548kb
Agreement between France and Bermuda for the exchange of information relating to tax matters
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Agreement between Australia and the Cook Islands for the exchange of information relating to tax matters
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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.
English, , 197kb
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.
English, PDF, 767kb
This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
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).