Publications & Documents


  • 22-August-2007

    English

    Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)

    The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.

  • 10-August-2007

    English

    Meeting the Challenges of Decentralisation in France

    Despite France’s previously well deserved reputation as a highly centralised state, a significant number of responsibilities have been devolved to regional and local government over the past two decades. The process has not been easy, as is discussed in this working paper.

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  • 9-August-2007

    English

    Combating Poverty and Social Exclusion in France (Economics Department Working Paper No. 569)

    Reducing poverty and social exclusion is an important objective for all French governments. Even though conventionally measured poverty is in fact lower than in most other countries, it is still higher than can be easily accepted.

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  • 23-July-2007

    English

    Discussion Drafts on Tax Intermediaries Study: draft working papers

    The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

  • 16-July-2007

    English

    Family Policy in Hungary: How to Improve the Reconciliation Between Work and Family?

    This working paper looks at how to shift the policy focus towards reconciling work and family life. Reasons for under-provision in childcare by local governments are discussed and recommendations for further central-government intervention to improve supply are made.

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  • 16-July-2007

    English

    Encouraging Sub-national Government Efficiency in Hungary (Economics Department Working Paper 565)

    This working paper looks at the challenges facing Hungary's counties and municipalities in modernising local infrastructures as well as dealing with cutbacks to administrative overheads and tough decisions in public services.

  • 18-June-2007

    English, , 506kb

    Meeting the Challenges posed by Business Restructurings: The OECD Response

    Presentation by Jeffrey Owens, Director, Centre for Tax Policy and Administration for the OECD/BIAC Conference held in Stockholm on 28/29 May 2007.

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  • 1-June-2007

    English

    WCO-OECD conference, 22-23 May 2007

    22-23 May 2007, the World Customs Organization (WCO) and OECD held a 2nd Joint Confertence on “Transfer Pricing and Customs Valuation of Related Party Transactions”.

  • 4-May-2007

    English, , 652kb

    Improving Taxpayer Service Delivery: Channel Strategy Development

    The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

  • 13-February-2007

    English

    Business advisory group to the Joint Working Group on business restructurings

    A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings.

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