Reports


  • 4-November-2009

    English

    Economic Survey of Ireland 2009: Rebuilding the public finances

    The fiscal consolidation challenge for Ireland is severe, the underlying budget balance having moved abruptly from surplus to a large deficit.

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  • 8-octobre-2009

    Français

    Le manuel de sensibilisation au blanchiment de capitaux à l’intention des vérificateurs fiscaux

    Le but de ce manuel est d'élever le niveau de sensibilisation des contrôleurs des impôts et des commissaires aux comptes sur le blanchiment d'argent. Il fournit des indications pour identifier le blanchiment d'argent lors de la conduite du contrôle fiscal normal.

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  • 30-September-2009

    English

    Economic Survey of Japan 2009: The fiscal policy response to the crisis and achieving fiscal sustainability

    Japan needs a credible fiscal consolidation plan, including spending cuts and tax increases, to maintain confidence in its fiscal sustainability as gross public debt nears 200% of GDP in 2010.

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  • 27-September-2009

    English, , 1,307kb

    Withholding and Information Reporting Regimes for SMEs and Self-employed Taxpayers

    This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.

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  • 15-September-2009

    English

    Addressing Tax Risks Involving Bank Losses

    This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted

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  • 15-septembre-2009

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales

    Les Principes applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence » pour la valorisation aux fins fiscales des transactions internationales entre entreprises associées.

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  • 9-September-2009

    English

    Engaging with high net worth individuals on tax compliance

    This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.

  • 8-septembre-2009

    Français

    L’évaluation de l’OCDE montre que le secret bancaire ne pourra bientôt plus servir à dissimuler la fraude

    L’OCDE a publié aujourd’hui son rapport intitulé Coopération fiscale 2009 : vers l’établissement de règles du jeu équitables - Évaluation 2009 par le Forum mondial sur la transparence et l’échange de renseignements.

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  • 23-July-2009

    English

    Building transparent tax compliance by banks

    This publication sets out the conclusions of the OECD study that examined the role of banks in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. The report makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.

  • 3-April-2009

    English, , 245kb

    Fiscal equalisation

    Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.

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