Canada


  • 14-August-2009

    English, , 82kb

    Agreement between Canada and the Netherlands Antilles for the exchange of information relating to tax matters

    Agreement between Canada and the Netherlands Antilles for the exchange of information relating to tax matters

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  • 3-July-2009

    English, PDF, 767kb

    Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.

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  • 12-August-2008

    English

    Tax reform for efficiency and fairness in Canada

    In a context of fiscal surpluses,the Canadian government has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting the federal value added tax (GST).

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  • 16-October-2003

    English

    OECD Global Forum on Taxation, Ottawa, 14-15 October 2003

    On 14-15 October, the OECD Global Forum on Taxation brought together representatives of 40 OECD and non-OECD governments that are committed to the principles of transparency and effective exchange of information for tax purposes.

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  • 23-June-1998

    English, , 324kb

    Macroeconomic Effects of Pension Reforms in the Context of Ageing Populations: Overlapping Generations Model Simulations for 7 OECD Countries (Economics Department Working Paper 201)

    Using overlapping generations (OLG) models calibrated on 7 OECD countries - the United States, Japan, France, Canada, Italy, the United Kingdom and Sweden - the authors investigate the macroeconomic impact of possible pension reform strategies as populations age.

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