Publications & Documents


  • 17-June-2009

    English, , 97kb

    Working Paper 10: Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation

    Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ according to how tax revenue is distributed across individual jurisdictions. In order to

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  • 17-juin-2009

    Français

    Les Bermudes signent un accord d’échange d’informations fiscales avec les Pays-Bas

    Les Bermudes et les Pays-Bas ont signé aujourd’hui un accord bilatéral d’échange de renseignements à des fins fiscales, portant à 12 le nombre d’accords du même type conclus par les Bermudes.

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  • 10-June-2009

    English, , 146kb

    Working Paper 9: The Fiscal Autonomy of Sub-Central Governments: An Update

    This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier

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  • 9-juin-2009

    Français

    L’OCDE organise une consultation avec le secteur privé sur les aspects prix de transfert des réorganisations d’entreprises

    Les 9 et 10 juin 2009, l’OCDE a organisé une réunion de consultation sur les aspects prix de transfert des réorganisations d’entreprises.

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  • 8-June-2009

    English, , 110kb

    Agreement between the United Kingdom and Liechtenstein on the exchange of information with respect to taxes

    Agreement between the United Kingdom and Liechtenstein on the exchange of information with respect to taxes

  • 8-juin-2009

    Français

    Commentaires sur les rapports relatifs aux demandes de bénéfices des conventions de la part des investisseurs de portefeuille

    Commentaires sur les rapports relatifs aux demandes de bénéfices des conventions de la part des investisseurs de portefeuille.

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  • 8-June-2009

    English, , 64kb

    Agreement between the Kingdom of the Netherlands and Bermuda on the exchange of information with respect to taxes

    Bermuda and The Netherlands have today signed a bilateral agreement for exchange of information for tax purposes.

  • 5-juin-2009

    Français

    Récupération de la TVA/TPS supportée à l’étranger - enquête

    L’OCDE lance aujourd’hui une nouvelle enquête sur la TVA « perdue » par les entreprises en raison des difficultés à récupérer la TVA dans les pays autres que le leur.

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  • 4-June-2009

    English

    Luxembourg strengthens tax information exchange provisions

    Luxembourg has today signed a protocol to its double taxation convention with Denmark. The protocol, which allows exchange of bank information for tax purposes, brings the convention up to the OECD standard.

  • 29-mai-2009

    Français

    Cinquième Forum de l’OCDE sur l’administration fiscale : Communiqué de Paris

    La cinquième réunion du Forum sur l’administration fiscale de l’OCDE s’est tenue à Paris les 28 et 29 mai 2009, réunissant plus de 100 participants de 34 pays membres et non membres de l’Organisation.

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