Publications & Documents


19-April-2001

English, , 329kb

Options for Reforming the Tax System in Greece (Economics Department Working Paper 291)

This working paper suggests that despite the considerable progress, in recent years, in broadening the tax base and improving tax compliance as well as administration, more needs to be done to enhance efficiency and equity and the overall performance of the tax system.

Related Documents

6-March-2001

English, , 21kb

Promoting Tax Competition

Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).

9-February-2001

English, , 210kb

Draft Council Recommendation on MOU for Automatic Exchange of Information

Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.

8-February-2001

English, , 417kb

Discussion Draft: Attribution of Profit to a Permanent Establishment

There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...

1-February-2001

English, PDF, 279kb

Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce

1-January-2001

English, , 384kb

Netherlands Antilles Commitment Letter

Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.

28-April-2000

English, , 274kb

The Healthcare System in Hungary (Economics Department Working Paper 241)

This working paper examines within an international context, the healthcare system in Hungary.

14-December-1999

English, , 128kb

The size and role of automatic fiscal stabilisers, EO66 ch.4

OECD Economic Outlook No. 66, Chapter 4. Many components of government budgets are affected by the macroeconomic situation in ways that operate to smooth the business cycle, i.e. they act as “automatic stabilisers”.

14-December-1999

English, , 142kb

Public debt management at the cross-roads, EO66 ch.6

OECD Economic Outlook No. 66, chapter 6. Rising debt-to-GDP ratios until the 1990s made governments more aware of costs in managing their public debt.

1-October-1999

English

Guidelines for APA

In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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