Publications & Documents


  • 12-March-2009

    English

    Moves by financial centres boost OECD fight against tax evasion

    Moves by a number of financial centres over recent weeks in favour of transparency and exchange of information on tax matters have given a welcome boost to efforts counter international tax evasion, OECD Secretary-General Angel Gurría said.

    Also Available
  • 12-March-2009

    Japanese

    金融センターの動きはOECDの脱税との闘いを後押し

    租税問題に関する透明性と情報共有の強化に向けた幾つかの金融センターのここ数週間の動きは、国際的な脱税撲滅の取り組みにとって歓迎すべき後押しとなっている、とアンヘル・グリアOECD事務総長は述べました。

    Also Available
  • 10-March-2009

    English, , 103kb

    Agreement between the United Kingdom and Jersey for the exchange of information relating to tax matters

    Jersey and the United Kingdom have today signed a bilateral agreement for exchange of information for tax purposes bringing to 11 the number of such agreements entered into by Jersey.

  • 9-March-2009

    English

    Achieving fiscal flexibility and safeguarding sustainability - The case of Slovakia

    Euro Area entry calls for more fiscal flexibility to absorb cyclical shocks that cannot be dealt with by the common monetary policy. At the same time fiscal consolidation must not be put at risk, especially given rising ageing related costs.

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  • 6-March-2009

    English

    Public comments on the Transfer Pricing Aspects of Business Restructurings

    On 19 September 2008, the OECD Committee on Fiscal Affairs released for comment a discussion draft on the Transfer Pricing Aspects of Business Restructurings<

  • 3-March-2009

    English, , 124kb

    Going for Growth 2009 Chapter 1: Structural Reform at a Time of Financial Crisis

    Chapter 1 from Going for Growth 2009 reviews how the current recession affects the prospect for structural reform and then explores which of the policy priorities identified in the current volume to boost long-term growth are most likely to stimulate demand in the near term.

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  • 2-March-2009

    English

    Isle of Man signs tax information pact with Germany

    The Isle of Man and Germany announced that they have signed a bilateral agreement for the exchange of information for tax purposes, bringing to 13 the number of such agreements entered into by the Isle of Man.

  • 27-February-2009

    English

    Fiscal Convergence, Business Cycle Volatility and Growth

    This paper analyzes the effects of fiscal convergence on business cycle volatility and growth. Our empirical results are economically and statistically significant, and robust.

  • 27-February-2009

    English

    Stabilization Effects of Social Spending: Empirical Evidence from a Panel of OECD Countries

    The aim of this paper is to assess the ability of social spending to smooth output shocks and to provide stabilization. The results show that overall social spending is able to smooth about 16 percent of a shock to GDP.

  • 24-February-2009

    English

    Reforming the tax system in Korea to promote economic growth and cope with rapid population ageing

    Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector. However, rapid population ageing will put upward pressure on government spending.

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