17-November-2010
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Qatar.
17-November-2010
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Panama.
17-November-2010
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Botswana.
17-November-2010
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This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Bermuda.
17-November-2010
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This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in India.
17-November-2010
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Jamaica.
17-November-2010
English
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Monaco.
12-November-2010
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In his presentation of the Report on progress made against international tax evasion to G20 Finance Ministers, Pier Carlo Padoan noted that 500 information exchange agreements have been signed since last ministerial meeting in Gyeonju.
3-November-2010
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In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth.
The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation.
But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
28-October-2010
English
The Global Relations Tax Programme offers a mechanism to share experiences on common issues and develop solutions to emerging challenges in tax policy and administration.