Publications & Documents


  • 11-October-2011

    English

    OECD Tax Policy Study No. 21: Taxation and Employment

    How do taxes affect the level of employment? What reforms can reduce unemployment and increase labour force participation? These questions are answered in OECD Tax Policy Study No. 21: Taxation and Employment.

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  • 29-septembre-2011

    Français

    Réformer le système de santé très apprécié mais coûteux de l’Autriche

    Le système de santé autrichien, très apprécié, qui dispense des soins de qualité et aisément accessibles, est néanmoins coûteux.

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    Also Available
  • 21-September-2011

    English

    Task Force Sub Group on Transfer Pricing 2011

    At its meeting in April this year, the Task Force proposed a work-programme for 2011/12 for each of its four priority areas, including transfer pricing, which was approved by the Committee for Fiscal Affairs and the Development Assistance Committee at their meetings in July.

  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

  • 5-September-2011

    English, , 4kb

    smf2stf-1.3.xsl.zip

    smf2stf-1.3.xsl.zip

  • 5-September-2011

    English, Excel, 746kb

    Bridging-programme-1.0.zip

    Bridging-programme-1.0.zip

  • 5-September-2011

    English, , 9kb

    Test_Files_SMF_to_STF.zip

    Test_Files_SMF_to_STF.zip

  • 31-août-2011

    Français

    Fiscalité : les pouvoirs publics s’alarment de l’utilisation abusive des pertes par certaines entreprises pour échapper à leurs obligations fiscales

    La crise économique a décuplé les pertes subies par les entreprises. Même si ces reports sont le plus souvent justifiés, certaines entreprises ont recours à une « planification fiscale agressive » pour éviter de payer leurs impôts.

    Also Available
  • 26-August-2011

    English, Excel, 389kb

    The OECD Standard Transmission Format Version 2.1 user guide

    The OECD Standard Transmission Format Version 2.1 user guide

  • 25-August-2011

    English

    Corporate Loss Utilisation through Aggressive Tax Planning

    Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After

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