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English, , 1,070kb
This paper proposes a framework for projecting public health and long-term care expenditures. It considers demographic and other (non-demographic) drivers of expenditures. The paper extends demographic drivers by incorporating death-related costs and the health status of the population. Concerning health care, the projections incorporate income and the effects of technology cum relative prices. For long-term care, the effects of
Germany has joined 15 other countries in signing the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, in a step that will help it to combat cross-border tax evasion more effectively in today’s open global economy.
In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.
English, , 827kb
As part of its monitoring of the implementation of the 1995 Transfer Pricing Guidelines, Working Party No. 6 of the OECD Committee on Fiscal Affairs is examining the application of transactional profit methods.<
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This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.)
‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by
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At the opening of the Fourth Meeting of the OECD Forum on Tax Admininstration, Mr. Pier Carlo Padoan introduces the three areas that the meeting in Cape Town focuses on and emphasises how tax administrations have a key role to play in helping governments meet these challenges.
Italy has launched itself in the federalist direction by decentralising spending, regulatory and tax powers in the late 1990s and reinforcing growing lower level responsibilities with a constitutional reform in 2001, as discussed in this working paper.
- Economic survey of Italy 2007
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Since 2001, OECD corporate net lending has risen sharply. This chapter examines various facets of corporate net lending with a view to understanding some of the main forces at play behind the recent run-up.
Since 2004, the fiscal deficit has been brought down by over 5% of GDP to below the 3% limit in 2006. The government plans a more gradual reduction so that overall balance or surplus is reached no later than 2010. These and other points are discussed in this working paper.
- Economic survey of Greece 2007