Report on the Attribution of Profits to Permanent Establishments

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18-Jul-2008

On 17 July 2008, the OECD Council approved the release of the final Report on the Attribution of Profits to Permanent Establishments.

VALUE-ADDED TAXES - Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition

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06-Jun-2008

VALUE-ADDED TAXES - Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition

Official OECD Documents

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04-Jun-2008

Official Unclassified OECD documents issued from 1990 to the present day. Official documents are archived by year, and within each year they can be searched by Directorate, Date, or Reference Number ...

Taxation and business environment as drivers of foreign direct investment in OECD countries

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25-Apr-2008

Dana Hajkova, Giuseppe Nicoletti, Laura Vartia and Kwang-Yeol Yoo

This paper assesses the importance of taxation on foreign direct investment, relating to bilateral FDI among OECD countries over the 1990s to new estimates of corporate tax wedges on income from FDI and ...

Less than you thought: The fiscal autonomy of sub-central governments

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25-Apr-2008

Hansjörg Blöchliger and David King

The common indicator to assess fiscal power of sub-central governments is the share of sub-central to total tax revenue. But this indicator says nothing about the true discretion sub-central jurisdictions ...

TIES SMF Auto Data Analysis and Feedback Report

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23-Apr-2008

Analysis of information received through automatic exchange of tax information between OECD member countries.

Draft contents of the 2008 Update to the Model Tax Convention

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21-Apr-2008

Draft contents of the 2008 update to the OECD Model Tax Convention

OECD releases the Draft contents of the 2008 Update to the Model Tax Convention

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21-Apr-2008

The OECD Committee on Fiscal Affairs has just released the draft contents of the 2008 update to the OECD Model Tax Convention, which will be finalized in June.

Rapport sur l'attribution de bénéfices aux établissements stables

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19-Mar-2008

Rapport sur l'attribution de bénéfices aux établissements stables
Parties I: (Considérations Générales), II (Banques) et III (Transactions Mondialisées)

Publication

In addition to the countries reported on in 2007, this report includes information on Chile, bringing to 83 the number of countries covered.

Tax Co-operation: Towards a Level Playing Field - 2008 Assessment by the Global Forum on Taxation

2008 Edition of Revenue Statistics. Special feature: The balance between direct and indirect taxation

Revenue Statistics 1965-2007, 2008 Edition

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue