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Publications & Documents
Is fiscal consolidation ambitious enough? How can public sector reform make fiscal policy more effective? Does the tax system need further reform? Can the efficiency of health and long-term care spending be raised? Should pension reform continue?
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A revised discussion draft of Part 1 (General) for public comments. Written comments should be submitted no later than 28 September 2004.
OECD releases a revised discussion draft of Part I (General) for public comment on 3 August 2004 and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.
English, PDF, 304kb
The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.
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Address by Hans Eichel, Federal Minister of Finance, at the opening of the OECD Global Forum on 3 June 2004 in Berlin (English).
Declaration made by Azerbaijan with respect to the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters.
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OECD Economic Outlook No. 75, chapter V. Narrowing the large current account deficit would require major changes to exchange rates, to fiscal policy or to the competitiveness of US exports - all of which would impose costs on the US and its on trading partners.
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OECD Economic Outlook No. 75, chapter VI. A look at how stock market movements have affected government revenues in selected countries.
The International Tax Dialogue (ITD) is a collaborative project of the European Commission (EC), Inter-American Development Bank (IDB), International Monetary Fund (IMF), Organisation for Economic Cooperation and Development (OECD), United Kingdom Department for International Development (UK-DFID) and World Bank Group to discuss tax matters.
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The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</