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Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ according to how tax revenue is distributed across individual jurisdictions. In order to
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This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier
On 9-10 June 2009, the OECD held a consultation with business commentators on its discussion draft on the transfer pricing aspects of business restructurings which was released for public comment in September 2008.
Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors.
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Agreement between the United Kingdom and Liechtenstein on the exchange of information with respect to taxes
Bermuda and the Netherlands today signed a bilateral agreement for the exchange of information for tax purposes, bringing to 12 the number of such agreements Bemuda has entered into.
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Bermuda and The Netherlands have today signed a bilateral agreement for exchange of information for tax purposes.
The OECD has today launched a new survey into the VAT “lost” by businesses due to the difficulties of recovering tax incurred in countries other than their own.
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The OECD Council adopted on 25 May 2009 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 1996 Recommendation.
Luxembourg has today signed a protocol to its double taxation convention with Denmark. The protocol, which allows exchange of bank information for tax purposes, brings the convention up to the OECD standard.