Publications & Documents


3-April-2009

English, , 245kb

Fiscal equalisation

Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.

3-April-2009

English

OECD welcomes Uruguay’s commitment to OECD tax information exchange standards

The OECD welcomed today the formal endorsement by Uruguay of its tax information exchange standards.

3-April-2009

English, , 830kb

The contribution of economic geography to GDP per capita

Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.

2-April-2009

English, , 2,565kb

Information Note - Managing and Improving Compliance: Recent Developments in Compliance Risk Treatment - A Catalogue of Revenue Body Initiatives

This note is published in conjunction with the information note - Managing and Improving Compliance: Recent Developments in Risk Treatment and provides a catalogue of more innovative or unusual risk treatment approaches developed and applied by revenue bodies to address non-compliance in the small and medium enterprise (SME) sector.

2-April-2009

English, , 1,338kb

Information Note - Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments

This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods. While commenting on a range of non-compliance risk areas, it gives particular focus to

2-April-2009

English

Following G20 OECD delivers on tax pledge

Following the G20 meeting and communiqué, the OECD has provided a detailed report on progress by financial centres around the world towards implementation of an internationally agreed standard on exchange of information for tax purposes.

1-April-2009

English, , 82kb

Cayman Islands signs tax information exchange agreement with Greenland

Cayman Islands signs tax information exchange agreement with Greenland

1-April-2009

English, , 124kb

Cayman Islands signs tax information exchange agreement with Sweden

Cayman Islands signs tax information exchange agreement with Sweden

1-April-2009

English, , 72kb

Cayman Islands signs tax information exchange agreement with Finland

Cayman Islands signs tax information exchange agreement with Finland

1-April-2009

English, , 98kb

Bermuda signs tax information exchange agreement with Finland

Bermuda signs tax information exchange agreement with Finland

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