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Publications & Documents
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
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The main focus of this working paper is on the factors of the Greek pay-as-you-go system which result in its future unsustainability.
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This working paper suggests that a successful reform of public enterprises would improve productivity in key sectors of the Greek economy, and thus provide essential inputs at lower cost to the economy as a whole.
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Chapter 4 ot the OECD Economic Outlook No. 64. EMU raises new policy issues in the euro area.
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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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The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.
Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.
This OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials was adopted by the Council of the OECD on 11 April 1996.
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What are the indications for countries entering into the European Monetary Union? OECD Economic Studies No. 20.