Publications & Documents


  • 2-October-2008

    English

    OECD Revenue Statistics 2008 / briefing on tax policy – 11.00 a.m., Wednesday 15 October 2008

    On October 15, OECD will publish the 2008 edition of its annual Revenue Statistics, which presents detailed comparable tax data in a common format for all OECD countries from 1965 onwards.

  • 29-September-2008

    English

    Isle of Man signs tax information pact with United Kingdom

    The Isle of Man and the United Kingdom announced that they have signed a bilateral agreement for the exchange of information for tax purposes, bringing to 11 the number of such agreements entered into by the Isle of Man.

  • 15-August-2008

    English, , 32kb

    Joint Statement by the South African Minister of Finance, Trevor A. Manuel, and the OECD Secretary-General, Angel Gurría, regarding Enhanced Engagement between South Africa and the OECD

    The world is rapidly transforming and a number of dynamic emerging economies,including South Africa, have become major players and trading partners with the members of the Organisation for Economic Co-operation and Development(OECD). In this context, the OECD Members have recognised the need for theOrganisation to become more open and relevant in order to realise its strategicgoal of becoming an important hub for dialogue on globally

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  • 12-August-2008

    English

    Tax reform for efficiency and fairness in Canada

    In a context of fiscal surpluses,the Canadian government has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting the federal value added tax (GST).

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  • 18-July-2008

    English

    OECD releases the 2008 Report on the Attribution of Profits to Permanent Establishments

    On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments.

  • 2-July-2008

    English, , 841kb

    Guidance Note - Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

    National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies

  • 1-July-2008

    English

    Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

    Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

  • 1-July-2008

    English, , 339kb

    APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT

    APPLYING VAT/GST TO CROSS-BORDER TRADE IN SERVICES AND INTANGIBLES - EMERGING CONCEPTS FOR DEFINING PLACE OF TAXATION – SECOND CONSULTATION DOCUMENT Invitation for comments JUNE 2008

    Also Available
  • 13-June-2008

    English, , 791kb

    Working Paper 5: Promoting Performance: Using Indicators to Enhance the Effectiveness of Sub Central Spending

    This report examines the use of indicator systems for measuring and monitoring the delivery of sub-central public services. Specifically, the report aims to assess if and how central governments use such systems, the critical choices they face when designing and implementing them, and the constraints under which the systems operate. Particular attention is given to the rationale for using indicators in the context of intergovernmental

  • 26-May-2008

    English, , 446kb

    Working Paper 6: Market Mechanisms in Sub-Central Public Service Provision

    This paper compares and analyses the use of market mechanisms in core sub central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, outsourcing, user choice and competition, user fees and performance-related funding can help to improve quality of service provision or lower its cost. With around 32% of total public expenditure and often wide-ranging spending powers,

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