Reports


  • 23-January-2012

    English, , 138kb

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

  • 11-October-2011

    English, , 229kb

    OECD Tax Policy Study 21 - Executive Summary

    The report provides both a broad overview of the effects of taxation on employment as well as a detailed analysis of selected issues.

  • 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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  • 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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  • 24-août-2011

    Français

    Résolution des différends portant sur les conventions fiscales : statistiques sur la procédure amiable pour 2010

    L’OCDE met à la disposition du public, sur son site Web, des statistiques annuelles sur le nombre de cas de PA dans tous les pays OCDE et dans les pays non-OCDE qui souhaitent fournir ces statistiques. Les statistiques pour la période 2010 sont maintenant disponibles.

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  • 22-July-2011

    English, Excel, 591kb

    Outcomes of public consultation VAT/GST Guidelines on Neutrality

    Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.

  • 5-juillet-2011

    Français, , 678kb

    Principes directeurs internationaux de l'OCDE pour l'application de la TVA/TPS

    Les Principes directeurs sur la neutralité de la TVA/TPS ont été approuvés par le Comité des affaires fiscales le 28 juin 2011. Ils comprennent six Principes pour une application neutre de la TVA aux entreprises étrangères et domestiques. Ils font partie des Principes directeurs de l'OCDE pour l'application de la TVA/TPS.

    Also Available
  • 16-June-2011

    English, , 198kb

    Update of Country Descriptions of Tax Legislation on the Tax Treatment of Bribes to Foreign Public Officials

    An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.

  • 7-juin-2011

    Français

    Statistiques sur la procédure amiable 2006-2010

    statistiques sur la procédure amiable 2006-2010

  • 1-June-2011

    English, PDF, 392kb

    Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

    Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

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