Overview on OECD work on Harmful Tax Practices

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29-Sep-2008

The attached document is an overview of the OECD’s work on international tax evasion.

Meeting the Challenges posed by Business Restructurings: The OECD Response

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18-Jun-2007

Presentation by Jeffrey Owens, Director, Centre for Tax Policy and Administration for the OECD/BIAC Conference held in Stockholm on 28/29 May 2007.

Tax in a borderless world

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25-Oct-2006

Jeffrey Owens

Globalisation brings costs and benefits, even for the tax professional. The move towards a borderless world has opened up new opportunities for taxpayers to minimise their overall tax liabilities. Achieving ...

Recent Developments in Macroeconomic Analysis: Reviving the Case for Stabilisation Policies

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21-Oct-2005

Jean-Philippe Cotis

This paper surveys developments in the positive and normative analysis of stabilisation policies over the past fifteen years as well as their influence on the actual conduct of policies. It is found that, ...

Fair Tax Competition - A Pillar of Positive Economic Reform

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03-Dec-2004

Jeffrey Owens

A presentation by Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration during the INEKO International Conference on Economic Reforms for Europe, which was held in Bratislava on ...

Is the US prone to over-consumption?

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14-Jun-2004

Jean-Philippe Cotis, Jonathan Coppel and Luiz de Mello

Presentation by OECD Chief Economist Jean-Philippe Cotis at the Federal Reserve Bank of Boston Conference on "The macroeconomics of fiscal policy", held in Chatham, Massachusetts, 14-16 June 2004.

Transfer Pricing: Keeping it at Arm's Length

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21-Apr-2002

Article for the OECD's Observer, written by John Neighbour from the Centre for Tax Policy and Administration

Developing the International Dialogue on Taxation: A Joint Proposal by the Staffs of the IMF, OECD and World Bank

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13-Mar-2002

The IMF, OECD and World Bank propose to work together to establish an "International Tax Dialogue".

Developing the International Dialogue on Taxation

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13-Mar-2002

To better discharge their institutions' mandates, the staffs of the IMF, OECD and World Bank propose to facilitate increased cooperation on tax matters among governments and international organizations ...

OECD Responds to Public Comments on Discussion Draft on Attributing Profits to a Permanent Establishment - Article by J. Neighbour

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26-Nov-2001

Article by John Neighbour, Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Centre for Tax Policy and Administration.