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Article by Caroline Silberztein, Head of the Transfer Pricing Unit, OECD Centre for Tax Policy and Administration, published in the January 2011 issue of BNA Transfer Pricing International Journal.
The OECD is pleased to announce the appointment of a new Chair of its Committee on Fiscal Affairs (CFA), Mr Masatsugu Asakawa of Japan.
Tax revenues fell in cash terms during 2009 in most OECD countries, driven downward by declining economic activity and tax cuts aimed at cushioning the effects of the recession that followed the financial crisis.
Country Mutual Agreement Procedure Statistics for 2010 Released
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Given the current high levels of budget deficits and government debt, Governments recognize that they need to consolidate their budgets. Taxes can give rise to a multitude of disincentives to work, invest and innovate, with adverse effects on economic growth and welfare.
In the wake of the recent financial and economic crisis, how OECD countries can face the challenge of restoring public finances without jeopardising economic growth?
Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the
Given the current high levels of budget deficits and government debt, Governments recognize that they need to consolidate their budgets. Taxes can give rise to a multitude of disincentives to work, invest and innovate, with adverse effects on economic growth and welfare. But how can such distortions be minimised?
As part of its ongoing work on the mutual agreement procedure (MAP) under tax treaties, the OECD makes available to the public annual statistics on the MAP caseloads of member countries and of certain non-OECD economies. MAP statistics have now been released for 2008 and 2009.
Country Mutual Agreement Procedure Statistics for 2008 and 2009 Released