Publications & Documents


  • 17-April-2009

    English

    Bermuda signs eight new tax information agreements

    Bermuda has signed 8 new tax information exchange agreements, with seven Nordic economies – Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden, and with New Zealand, bringing to 11 the number of such agreements it has entered into.

  • 17-April-2009

    English

    G20 The Global Plan for Recovery and Reform (2 April 2009)

    Communiqué from the London Summit, 2 April 2009.

  • 7-April-2009

    English

    Four more countries commit to OECD tax standards

    The OECD welcomes recent commitments to the internationally agreed tax standard on exchange of information made by Costa Rica, Malaysia, Philippines and Uruguay.

  • 7-April-2009

    English

    Economic Survey of Finland 2010: Paving the way for sustainable public finances

    The costs of the recession and ageing are a challenge to fiscal sustainability. The estimated fiscal sustainability gap has increased from 3 to 8% of GDP due to a sizeable permanent stimulus and lower potential output. A consolidation plan should be articulated now...

  • 6-April-2009

    English

    Tax Havens: Nothing New?

    Interview with Pascal Saint-Amans, Head of the International Co-operation and Tax Competition Division (in French). France24, 6 April 2009

  • 3-April-2009

    English, , 245kb

    Fiscal equalisation

    Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.

  • 3-April-2009

    English

    OECD welcomes Uruguay’s commitment to OECD tax information exchange standards

    The OECD welcomed today the formal endorsement by Uruguay of its tax information exchange standards.

  • 3-April-2009

    English, , 830kb

    The contribution of economic geography to GDP per capita

    Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.

  • 2-April-2009

    English, , 2,565kb

    Information Note - Managing and Improving Compliance: Recent Developments in Compliance Risk Treatment - A Catalogue of Revenue Body Initiatives

    This note is published in conjunction with the information note - Managing and Improving Compliance: Recent Developments in Risk Treatment and provides a catalogue of more innovative or unusual risk treatment approaches developed and applied by revenue bodies to address non-compliance in the small and medium enterprise (SME) sector.

  • 2-April-2009

    English, , 1,338kb

    Information Note - Managing and Improving Compliance: Recent Developments in Compliance Risk Treatments

    This information note describes recent progress by revenue bodies in the development of more innovative or unusual risk treatment approaches to address non-compliance in the small and medium enterprise (SME) sector and provides examples of evaluation approaches adopted by agencies to measure the impacts and outcomes of these new treatment methods. While commenting on a range of non-compliance risk areas, it gives particular focus to

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