Latest Documents


  • 27-January-2011

    English

    Peer Review Report of Guernsey - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guernsey.

  • 26-January-2011

    English, , 46kb

    The OECD has an extremely ambitious programme of work planned for 2011

    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.

  • 26-January-2011

    English

    New Chair of the OECD's Committee on Fiscal Affairs elected

    The OECD is pleased to announce the appointment of a new Chair of its Committee on Fiscal Affairs (CFA), Mr Masatsugu Asakawa of Japan.

  • 15-December-2010

    English

    Tax revenues fall in OECD countries

    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.

  • 3-December-2010

    English, , 2,727kb

    Tax policy reform and fiscal consolidation

    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.

  • 3-December-2010

    English

    Tax Policy Study No. 20 - Tax Policy Reform and Economic Growth

    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?

  • 3-December-2010

    English

    Tax Policy Study No. 19: Choosing a Broad Base – Low Rate Approach to Taxation

    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

  • 2-December-2010

    English

    Tax Reform: Restoring Growth

    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?

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    English

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    English

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