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Spanish, , 415kb
El presente documento analiza las tendencias y la dinámica que rige la composición de los ingresos de los gobiernos subcentrales (GSC). Entre 1995 y 2005 la participación de los GSC en el gasto público total se ha incrementado significativamente del 31 al 33 por ciento mientras que la participación de los GSC en la recaudación de impuestos ha permanecido estable alrededor del 17%, aumentando significativamente la dependencia de los
Attending the International tax dialogue conference in Beijing, Mr. Gurría reminded that globalisation requires strengthened international co-operation on taxation which is essential to finance public services, infrastructure development and poverty reduction in rich and poor countries alike.
The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers. The OECD has just released Tax Policy Study No. 18: “Taxation of SMEs: Key Issues and Policy Considerations”, which examines a broad range of SME tax issues.
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
English, , 1,939kb
This handbook aims to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. &l
The OECD is increasing its commitment to work with African countries to develop tax systems reflecting the highest international standards of effectiveness, accountability and transparency.
Money laundering is a serious threat to the legal economy and affects the integrity of financial institutions. If left unchecked, it will corrupt society as a whole. The OECD has just released a handbook to help tax administrations detect and deter money laundering.
English, , 331kb
African Tax Online Newsletter Issue 1
English, , 209kb
Frequently asked questions about the project on countering offshore tax evasion. Last updated 28 September 2009.
English, , 1,307kb
This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.