Reports


  • 5-April-2012

    English

    Peer Review Report of the Slovak Republic - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Slovak Republic.

  • 5-April-2012

    English

    Peer Review Report of Saint Vincent and the Grenadines - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Saint Vincent and the Grenadines .

  • 5-April-2012

    English

    Peer Review Report of Malta - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Malta.

  • 5-April-2012

    English

    Peer Review Report of Czech Republic - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Czech Republic.

  • 5-April-2012

    English

    Peer Review Report of Mexico - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Mexico.

  • 5-April-2012

    English

    Peer Review Report of the Republic of Korea - Combined Phase 1 + Phase 2

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Republic of Korea .

  • 5-April-2012

    English

    Peer Review Report of Guatemala - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.

  • 28-March-2012

    English

    Reforming Fiscal Federalism: Beyond the Zero-Sum Game

    This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.

  • 5-mars-2012

    Français

    Dispositifs hybrides: Questions de politique et de discipline fiscales

    La planification fiscale agressive est une source croissante de préoccupation pour de nombreux gouvernements. Ce rapport décrit les types les plus courants d'arrangements hybrides (ex : arrangements pour exploiter les différences dans le traitement fiscal des instruments, des entités ou des transferts entre deux ou plusieurs pays) et les effets qu'ils visent à atteindre. Il résume les questions de politique fiscale soulevées par ces

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  • 20-February-2012

    English

    Risk sharing

    Macroeconomic crises and shocks often cause large and unforeseen income and employment losses. This chapter presents new OECD analysis of the types of policies that have helped to protect the most vulnerable from these losses in a wide group of OECD and emerging countries.

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