Reports


  • 4-May-2010

    Spanish

    Impuestos sobre los salarios (Taxing Wages): México

    La carga fiscal sobre las rentas salariales en México es una de las más bajas entre los países de la OCDE. En promedio, la "brecha fiscal" (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y patronales, menos transferencias, en porcentaje de los costes laborales totales) en el año 2009

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  • 27-April-2010

    English, , 439kb

    Information Note - Tax Compliance and Tax Accounting Systems

    This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.

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  • 27-April-2010

    English, , 1,533kb

    Guidance Note – Guidance for the Standard Audit File - Payroll, version 1.0. (SAF-P) - Annex B

    This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.

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  • 23-April-2010

    English

    FTA Guidance Notes on E-Auditing Standards

    FTA Guidance Notes on E-Auditing Standards.

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  • 23-avril-2010

    Français

    L’OCDE publie un projet pour commentaires portant sur des questions liées à l’application de l’article 17 (Artistes et Sportifs) du Modèle de Convention fiscale de l’OCDE

    L’OCDE publie un projet pour commentaires portant sur des questions liées à l’application de l’article 17 (Artistes et Sportifs) du Modèle de Convention fiscale de l’OCDE

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  • 21-April-2010

    English

    Programmes to Reduce Tax Administration Burden of Tax Regulations

    This report by the OECD’s Forum on Tax Administration brings up to date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.

  • 21-April-2010

    English

    Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries

    This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.

  • 7-avril-2010

    Français

    Etude économique de la Finlande 2010 : Créer les conditions nécessaires à la viabilité des finances publiques

    Les coûts de la récession et du vieillissement font de la viabilité budgétaire une gageure. On estime que l’écart de viabilité est passé de 3 à 8 % du PIB en raison d’importantes mesures de relance permanente et d’une production potentielle moins élevée.

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  • 26-March-2010

    English

    Economic Survey of Germany 2010: After the crisis: bringing public finances back to a sustainable path

    Past consolidation has allowed the automatic stabilisers operate fully during the crisis. Further fiscal easing in late 2008 and early 2009 contributed to a markedly widening fiscal deficit in 2010.

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  • 23-March-2010

    English

    Preparing fiscal consolidation

    The global crisis has resulted in a sharp increase in government indebtedness in many G20 countries. Comprehensive fiscal consolidation strategies are therefore needed to preserve market confidence and pave the way for stronger, more balanced growth in the years to come.

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