Publications & Documents


29-July-2005

English

The French Tax System: Main Characteristics, Recent Developments and Some Considerations for Reform (Economics Department Working Paper 439)

This working paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities.

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27-June-2005

English

Attribution of Profits to a Permanent Establishment – Release of Discussion Draft of Part IV (Insurance).

Further to the posting on 27 January 2005 the CFA has now released for public comment a discussion draft of the 4th and final part of its Report on the Attribution of Profits to a Permanent Establishment . Part I of the Report deals with general considerations, Part II deals with traditional banking, Part III deals with global trading and Part IV deals with insurance.

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23-June-2005

English

OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation

New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents

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22-June-2005

English, , 256kb

Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence

Household level evidence from the United States and the United Kingdom on the effectiveness of tax favours in boosting retirement saving. OECD Economic Studies No. 39.

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22-June-2005

English, , 268kb

22-June-2005

English, , 183kb

Pension savings and government finance in the Netherlands

The role of tax-favoured retirement saving for long-term sustainability of public finances in the Netherlands. OECD Economic Studies No. 39.

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23-May-2005

English, , 281kb

Guidance Note: Guidance for the Standard Audit File - Tax (SAF-T)

This guidance note focuses on the creation of a computer file that allows the easy export of a predefined set of accounting records in a commonly-readable format.

Related Documents

23-May-2005

English, , 421kb

Guidance Note: Guidance on Tax Compliance for Business and Accounting Software

This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.

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