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A summary note of the 2nd Annual CTPA Roundtable which took place on January 26-27, 2005 and which focused on the tax implications of cross-border business restructuring.
Outline of the 2nd Annual CTPA Roundtable focused on business restructing, which took place on in Paris on 26-27 January 2005.
English, PDF, 239kb
The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.
An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.
English, , 125kb
OECD Economic Outlook No. 76, chapter V. Fiscal policy has been used as an antidote to weak activity during the most recent downturn and fiscal consolidation has been delayed in some countries because of its perceived costs in terms of lower activity. However, the impact of fiscal policy on aggregate demand depends on the responses of private saving to changes in fiscal stance. In certain circumstances budget deficit shifts can be
English, , 123kb
A presentation by Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration during the INEKO International Conference on Economic Reforms for Europe, which was held in Bratislava on 18 March 2004.
Since the early 1990s, when France's general government deficit reached a disturbing 6% of GDP, the country's public finances have progressed substantially, even though significantly further improvement is required. This paper examines the tools available to policy makers to meet this challenge.
Key indicators show Germany belonging to the countries in the OECD with strong innovation activity even though some weakening in Germany’s position relative to other OECD countries has occurred recently, as discussed in this working paper.
English, , 622kb
This note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.
English, , 335kb
This note focuses on several aspects of the use of Internet search tools for tax administration (i.e. tax compliance checking) purposes, namely:
- the general background of the rise of e-commerce and the corresponding compliance issues against which the need for Internet search tools is being given substance;
- an overview of country experiences with the use of Internet search tools;
- a description of the functional components of