Publications & Documents


  • 17-June-2009

    English

    G8 Finance Ministers welcome progress in negotiations of agreements on the exchange of information for tax purposes

    In a statement following their 12-13 June meeting in Lecce, ministers urged "further progress in the implementation of the OECD standards and the involvement of the widest possible number of jurisdictions, including developing countries. It is also essential to develop an effective peer-review mechanism to assess compliance with the same standards. This could be delivered by an expanded Global Forum. We also look forward to an update

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  • 17-June-2009

    English, , 97kb

    Working Paper 10: Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation

    Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ according to how tax revenue is distributed across individual jurisdictions. In order to

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  • 10-June-2009

    English, , 146kb

    Working Paper 9: The Fiscal Autonomy of Sub-Central Governments: An Update

    This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier

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  • 9-June-2009

    English

    OECD holds Consultation with Business on Transfer Pricing Aspects of Business Restructurings

    On 9-10 June 2009, the OECD held a consultation with business commentators on its discussion draft on the transfer pricing aspects of business restructurings which was released for public comment in September 2008.

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  • 8-June-2009

    English

    Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors

    Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors.

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  • 8-June-2009

    English, , 110kb

    Agreement between the United Kingdom and Liechtenstein on the exchange of information with respect to taxes

    Agreement between the United Kingdom and Liechtenstein on the exchange of information with respect to taxes

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  • 8-June-2009

    English

    Bermuda signs tax information accord with the Netherlands

    Bermuda and the Netherlands today signed a bilateral agreement for the exchange of information for tax purposes, bringing to 12 the number of such agreements Bemuda has entered into.

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  • 8-June-2009

    English, , 64kb

    Agreement between the Kingdom of the Netherlands and Bermuda on the exchange of information with respect to taxes

    Bermuda and The Netherlands have today signed a bilateral agreement for exchange of information for tax purposes.

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  • 5-June-2009

    English

    Recovering VAT/GST incurred abroad: Survey

    The OECD has today launched a new survey into the VAT “lost” by businesses due to the difficulties of recovering tax incurred in countries other than their own.

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  • 5-June-2009

    English, Excel, 33kb

    2009 Council Recommendation on tax measures for further combating bribery of foreign public officials in international business transactions

    The OECD Council adopted on 25 May 2009 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 1996 Recommendation.

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