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Publications & Documents
English, , 329kb
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.
English, , 21kb
Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).
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Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.
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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...
English, PDF, 279kb
The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce
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Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.
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This working paper examines within an international context, the healthcare system in Hungary.
English, , 128kb
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”.
English, , 142kb
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.
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.