Latest Documents


1-June-2011

English, , 77kb

Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

1-June-2011

English, PDF, 392kb

Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

31-May-2011

English, , 418kb

The taxation of global trading financial instruments: A discussion draft

A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.

25-May-2011

English, , 172kb

Recent Tax Information Exchange Agreements

This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.

10-May-2011

English

Tax reforms to improve economic performance

Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall. Governments are attempting to consolidate their budgets, looking for the appropriate balance between expenditure cuts and revenue increases.

19-April-2011

English, , 720kb

Working Paper No13: Tax competition between sub-central governments

Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.

6-April-2011

English

Task Force on Tax and Development: Second Plenary Meeting

Second Plenary Meeting of the Task Force on Tax and Development,11-12 April 2011, OECD Headquarters, Paris, France.

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