Publications & Documents


18-juillet-2008

Français

L'OCDE adopte la mise à jour 2008 du Modèle de Convention fiscale

18 juillet2008 - Le 17 juillet 2008, le Conseil de l'OCDE a adopté le contenu de la mise à jour 2008 du Modèle de Convention fiscale.

Related Documents
Also Available

18-juillet-2008

Français

L'OCDE publie le Rapport de 2008 sur l’Attribution de bénéfices aux établissements stables

Le 17 juillet 2008, le Conseil de l'OCDE a approuvé la publication du Rapport de 2008 sur l’Attribution de bénéfices aux établissements stables.

Also Available

14-July-2008

English

Economic Survey of Brazil 2009: Making government operations more cost-effective

Despite considerable progress in many areas, there remains substantial scope for making government operations more cost-effective. Brazil spends a high share of GDP on selected government financed programmes in relation to many OECD countries and its emerging-market peers, but outcome indicators are often comparatively poor. As a result, in the absence of efficiency gains, further increases in spending would need to be financed

14-July-2008

English

Economic Survey of Brazil 2009: Reaping the benefits of macroeconomic consolidation

Despite the current problems related to the global financial and economic crisis, ongoing macroeconomic adjustment continues to bear fruit. Attainment of the primary budget surplus targets has delivered falling public debt-to-GDP ratios since 2003. Prudent debt management has reduced refinancing risk and external vulnerabilities. The forward looking conduct of monetary policy within a framework combining inflation targeting with a

14-July-2008

English

Economic Survey of Brazil 2009: Looking beyond the global financial and economic crisis towards sustained growth

Brazil’s economic fundamentals have improved considerably in the ten years following the abandonment of exchange rate management in 1999 and adoption of a policy framework combining inflation targeting, rules based fiscal management and a flexible exchange rate. The economy is therefore weathering the effects of the unfolding global financial and economic crisis rather well, and an incipient recovery is getting under way. The policy

2-July-2008

English

Economic Survey of Austria 2009: Medium-term fiscal policy challenges

Significant fiscal consolidation will be needed after the recession. The authorities should improve the spending and tax structure, efficiency of public spending and continue with fiscal federalism reforms

2-July-2008

English, , 841kb

Guidance Note - Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies

1-July-2008

English

Economic Survey of Slovenia 2009: Restoring a sustainable growth path within the monetary union

Slovenia achieved strong economic growth leading to a marked catch up with the EU15 during the last decade. This dynamic growth has been interrupted by the global recession, adversely affecting Slovenian exports and banks’ refinancing possibilities. As the economy recovers, efforts to achieve real convergence need to be renewed.

1-July-2008

English

Economic Survey of Slovenia 2009: Keeping public finances on a sustainable path and improving efficiency

Slovenia belongs to the group of new EU member countries, which have given a high priority to fiscal prudence. This both stabilised the economy and paved the way for entry to the EU in 2004 and adoption of the euro in 2007. It also created room to counteract the current weakening of the economy. But fiscal policy has to cope with four main challenges: i) ensuring a return to fiscal consolidation after the current economic downturn;

1-juillet-2008

Français

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