Publications & Documents


  • 9-juillet-2009

    Français

    Le Luxembourg progresse dans l’adoption des normes de l’OCDE en matière d’échange de renseignements fiscaux

    Le Luxembourg a signé un Protocole à sa Convention de double imposition avec la Norvège, ce qui porte à 12 le nombre d’accords qu’il a conclus en matière d’échange de renseignements à des fins fiscales.

    Also Available
  • 9-July-2009

    English

    G8 Leaders acknowledge progress in promoting tax information exchange and transparency

    In a statement following their 8 July meeting in L’Aquila, the G8 leaders stated "all jurisdictions must now quickly implement their commitments... an appropriate follow up framework is needed to fully benefit from this renewed emphasis on tax information exchange and transparency... We ask the OECD to swiftly address these challenges, propose further steps and report by the time of the next G20 Finance Ministers’ meeting.”

  • 8-juillet-2009

    Français

    Impôts ou transferts : quels revenus pour les administrations infra-nationales ?

    Ce papier analyse les tendances et les déterminants de la composition des revenus des administrations infra-nationales (AI).

    Also Available
  • 8-juillet-2009

    Français

    L’autonomie budgétaire des administrations infra-nationales: un avant-projet

    Cet avant-projet présente des indicateurs pour évaluer l’autonomie budgétaire des administrations infra-nationales (AI).

    Also Available
  • 6-juillet-2009

    Français

    La soutenabilité du compte courant brésilien : une approche non linéaire

    Dans ce document, nous nous intéressons au cas des économies émergentes. Plus précisément, nous analysons, sur données brésiliennes, les déterminants du compte courant dans le cadre de modèles vectoriels autorégressifs à transition lisse (ST VAR).

    Also Available
  • 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.

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