Reports


  • 27-January-2011

    English

    Peer Review Report of Australia - Combined Phase 1 + Phase 2

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

  • 27-January-2011

    English

    Peer Review Report of Norway - Combined Phase 1 + Phase 2

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

  • 27-January-2011

    English

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

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

  • 27-January-2011

    English

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

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

  • 27-January-2011

    English

    Peer Review Report of Mauritius - Combined Phase 1 + Phase 2

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

  • 27-January-2011

    English

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

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

  • 27-January-2011

    English

    Peer Review Report of The Seychelles - 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 Seychelles.

  • 27-January-2011

    English

    Peer Review Report of Denmark - Combined Phase 1 + Phase 2

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

  • 8-décembre-2010

    Français

    Des réformes fiscales pour améliorer la performance économique

    Beaucoup de gouvernements doivent faire face à des niveaux de déficits et d’endettement sans précédent. Les dépenses publiques ont augmenté et les moyens de les financer ont diminué suite à la chute des recettes publiques – plus de 10 % dans certains pays.

    Also Available
  • 3-December-2010

    English

    Tax Policy Study No. 19: Choosing a Broad Base – Low Rate Approach to Taxation

    Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the

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