Economic Survey - Germany 2004: Linking fiscal consolidation to public sector reform

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?

Discussion Draft on the Attribution of Profits to Permanent Establishment - Part I (General Considerations)

A revised discussion draft of Part 1 (General) for public comments. Written comments should be submitted no later than 28 September 2004.

Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment

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.

Report on the Application of Consumption Taxes to the Trade in International Services and Intangibles

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.

OECD Global Forum on 3 June 2004 in Berlin

Address by Hans Eichel, Federal Minister of Finance, at the opening of the OECD Global Forum on 3 June 2004 in Berlin (English).

Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters - Declaration from the Republic of Azerbaijan

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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• The Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters

The challenges of narrowing the US current account deficit, OECD Economic Outlook No. 75, ch. V

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.

Asset price cycles, "one-off" factors and structural budget balances, OECD Economic Outlook No. 75, ch. VI

OECD Economic Outlook No. 75, chapter VI. A look at how stock market movements have affected government revenues in selected countries.

International Tax Dialogue

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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• About International Tax Dialogue

Guidance Series: Electronic Payment Systems - Accountability Guidance

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.</