Publications & Documents


  • 12-January-2010

    English, , 1,202kb

    Working Paper N°11: Explaining the Sub-National Tax-Grants Balance in OECD Countries

    Normative principles provide a relatively clear set of rules for the balance between grants and taxes in the composition of SCGs’ revenues, but in practice, a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules.

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  • 12-January-2010

    English, , 77kb

    Agreement between Denmark and San Marino for the exchange of information relating to tax matters

    Agreement between Denmark and San Marino for the exchange of information relating to tax matters

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  • 11-January-2010

    English, , 626kb

    Agreement between Saint Lucia and The Netherlands for the exchange of information relating to tax matters

    Agreement between Saint Lucia and The Netherlands for the exchange of information relating to tax matters

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  • 11-January-2010

    English, , 700kb

    Agreement between Saint Lucia and The Netherlands Antilles for the exchange of information relating to tax matters

    Agreement between Saint Lucia and The Netherlands Antilles for the exchange of information relating to tax matters

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  • 8-January-2010

    English, , 33kb

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

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

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  • 8-January-2010

    English, , 32kb

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

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

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  • 29-December-2009

    English, , 110kb

    Agreement between Belgium and Belize for the exchange of information relating to tax matters

    Agreement between Belgium and Belize for the exchange of information relating to tax matters

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  • 22-December-2009

    English, , 395kb

    Agreement between Ireland and Saint-Lucia for the exchange of information relating to tax matters

    Agreement between Ireland and Saint-Lucia for the exchange of information relating to tax matters

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  • 15-décembre-2009

    Français

    Enquête sur les tendances et l’évolution du recours aux moyens électroniques pour la fourniture de services aux contribuables

    Le FTA de l'OCDE, par l’intermédiaire de son Sous-groupe de service aux contribuables, a récemment interrogé les pays membres et certains pays non-membres afin d’évaluer les progrès des administrations fiscales de déploiement de services électroniques modernes pour le service au contribuable.

  • 14-décembre-2009

    Français

    Le Chili promulgue la loi concernant l’accès à l’information bancaire et met en place la norme fiscale

    Une nouvelle loi sur l’accès à l’information bancaire permettra au Chili d’échanger des informations bancaires en conformité avec les traités fiscaux actuels, se conformant ainsi à la norme fiscale internationale en matière d’échange d’informations.

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