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

Agreement between Anguilla and Ireland for the exchange of information relating to tax matters

Agreement between Anguilla and Ireland for the exchange of information relating to tax matters

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

Agreement between the British Virgin Islands and Sweden 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

Agreement between the British Virgin Islands and Finland 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

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

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

Paradis fiscaux, paradis perdus?

Interview. En avril, le G20 a décidé de lutter contre le secret bancaire et l’opacité des circuits financiers. Pascal Saint-Amans, expert de l’OCDE, défend le plan. Pour Eva Joly, ex-juge anticorruption et canditate écologiste aux européennes, il ne va pas assez loin. Rencontre.

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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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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

Les impôts sur les salaires de l’OCDE révèlent que l’imposition des salariés a légèrement baissé en 2008

Les impôts acquittés par les salariés en 2008 ont légèrement diminué dans de nombreux pays de l’OCDE ; la Pologne et la Turquie affichent la plus forte baisse pour un célibataire bénéficiant du salaire moyen, selon la publication annuelle de l’OCDE Les impôts sur les salaires.

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