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English, , 239kb
A study of grant design that integrates both theoretical and empirical insights from the fiscal federalism literature, and information obtained directly from practitioners concerning their experiences with the implementation of different types of grants.
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How fiscal rules can help minimise pressure on resources and ensure that they are used efficiently. Economics Department Working Paper 456 by Douglas Sutherland, Robert Price and Isabelle Joumard.
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This paper provides data and interpretation on the fiscal resources of sub-central government in OECD countries. It presents a set of fiscal autonomy indicators such as revenue and expenditure decentralisation, tax autonomy, intergovernmental grants and the stringency of fiscal rules.
On 27 February 2006 the OECD released an open invitation to comment on a number of issues in relation to transactional profit methods described in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Numberous contributions have now been received and will be carefully examined by Working Party No. 6 on the Taxation of Multinational Enterprises.
Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the
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Economic Outlook No. 79, Chapter 3. This special chapter addresses the following questions: How much will ageing boost public health and long-term care expenditures over the next 50 years? What other factors influence spending and how are they likely to evolve? Which role could policies play in containing future spending pressures?
First joint WCO/OECD Conference on Transfer Pricing and Customs Valuation in Brussels on 3-4 May 2006.
In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.
An invitation to comment on a series of draft Issues notes that was developed by the Committee on Fiscal Affairs Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an invitation to comment on comparability issues in 2003.
These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.