Latest Documents


  • 19-May-2009

    English, , 157kb

    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

  • 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

  • 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

  • 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-mai-2009

    Français

    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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  • 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-mai-2009

    Français

    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.

    Also Available
  • 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-mai-2009

    Français

    Nominations de hauts responsable: Stephen Matthews, économiste fiscal principal et Chef de la division de la politique fiscale et des statistiques

    Le Centre de politique et d'administration fiscales a le plaisir d’annoncer que Stephen Matthews a été nommé économiste fiscal principal et Chef de la division de la politique fiscale et des statistiques.

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