Publications & Documents


  • 6-juillet-2009

    Français

    Les élasticités des prix et volumes du commerce extérieur brésilien : Une approche de fonction de profit

    Ce document estime des fonctions quadratiques normalisées de demande des inputs et d’offre des outputs pour analyser l’impact des gains du terme de l’échange sur l’économie réelle sur la période de 1997 a 2008.

    Also Available
  • 3-July-2009

    English, , 481kb

    Guidance Note - Standard Business Reporting

    In most countries financial data reporting to government imposes significant costs for businesses due to the many data formats and descriptions used. SBR standardises and rationalises these to make financial reporting easier and cheaper for business.

  • 3-July-2009

    English, , 767kb

    Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

  • 3-July-2009

    English, , 582kb

    Information Note - General Administrative Principles: Corporate governance and tax risk management

    This information note deals with the topic of corporate governance and tax risk management. It shares and builds on the experiences and lessons of three countries, Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best

  • 25-June-2009

    English

    Tackling tax abuse

    Article in the OECD Observer (June 2009). Though OECD work on making international tax fairer began over 50 years ago, it was not until 1998 and a report on harmful tax competition that the OECD stepped up its work against tax evasion, tax havens and abuse.

  • 25-June-2009

    English

    Banking on fair tax

    The financial crisis might not have been caused by taxation, but it nonetheless raises concerns about evasion, compliance and transparency in financial markets. The OECD Observer asked South Africa's minister of finance, Pravin Gordhan, who chairs the OECD's Forum on Tax Administration, to explain.

  • 25-June-2009

    English

    Open book

    Interview with Klaus Tschütscher, Prime Minister of Liechtenstein, for the OECD Observer (June 2009).

  • 25-June-2009

    English

    Clearer tax

    Article for the OECD's Observer (June 2009), written by Jeffrey Owens, Director of the Centre for Tax Policy and Administration.

  • 25-June-2009

    English

    Why tax matters for development

    Article for the OECD Observer (June 2009), written by Jeffrey Owens, Director, and Richard Parry, Head of the Global Relation Unit, Centre for Tax Policy and Administration.

  • 25-June-2009

    English

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