Latest Documents


  • 19-May-2009

    English, , 3,445kb

    Agreement between Monaco and San Marino for the exchange of information relating to tax matters

    Agreement between Monaco and San Marino for the exchange of information relating to tax matters

  • 19-May-2009

    English, , 84kb

    Agreement between Turks and Caicos Islands and Ireland for the exchange of information relating to tax matters

    Agreement between Turks and Caicos Islands and Ireland for the exchange of information relating to tax matters

  • 19-May-2009

    English, , 77kb

    Agreement between the British Virgin Islands and Finland for the exchange of information relating to tax matters

    Agreement between the British Virgin Islands and Finland for the exchange of information relating to tax matters

  • 18-May-2009

    English, , 201kb

    Working Paper 8: The Spending Power of Sub-Central Governments: A Pilot Study

    This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of

  • 18-May-2009

    English

    Tax havens - Paradise lost?

    Interview (French). In April, the G20 decided to fight bank secrecy and the lack of transparency of financial networks. Pascal Saint-Amans, OECD expert defends the plan. For Eva Joly, former anti-corruption judge and Green candidate in the European elections, it doesn't go far enough. Discussion.

  • 18-May-2009

    English, , 369kb

    Working Paper 7: Taxes and Grants: On the Revenue Mix of Sub-Central Governments

    This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share remained stable at around 17 percent, increasing SCG’s dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant

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  • 17-May-2009

    English, , 629kb

    Agreement between France and British Virgin Islands for the exchange of information relating to tax matters

    Agreement between France and British Virgin Islands for the exchange of information relating to tax matters

  • 12-May-2009

    English

    OECD’s Taxing Wages shows small reduction in taxes on individual wage earners in 2008

    Taxes on wage earners fell slightly in 2008 in many OECD countries, with Poland and Turkey showing the biggest drop for an unmarried person earning the average wage, according to the OECD’s annual Taxing Wages publication.

  • 7-May-2009

    English

    Bahrain moves forward to strengthen tax information exchange provisions

    A protocol to the existing Bahrain-France Convention for the Avoidance of Double Taxation was signed today in Paris.

  • 6-May-2009

    English

    Senior Management Appointment: Mr. Stephen Matthews, Chief Tax Economist/Head of the Tax Policy and Statistics Division

    The OECD’s Centre for Tax Policy and Administration is pleased to announce the appointment of Mr Stephen Matthews as the Chief Tax Economist/Head of the Tax Policy and Statistics division, as of 4th May 2009.

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