Publications & Documents


  • 26-March-2008

    English

    The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

    In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.

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  • 10-March-2008

    English

    Study into the Role of Tax Intermediaries

    This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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  • 25-January-2008

    English, , 827kb

    Transactional profit methods : discussion draft for public comment

    As part of its monitoring of the implementation of the 1995 Transfer Pricing Guidelines, Working Party No. 6 of the OECD Committee on Fiscal Affairs is examining the application of transactional profit methods.<

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  • 22-January-2008

    English, , 382kb

    Information Note - Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

    This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by

  • 11-January-2008

    English, , 29kb

    Fourth Meeting of the OECD Forum on Tax Administration: opening statement

    At the opening of the Fourth Meeting of the OECD Forum on Tax Admininstration, Mr. Pier Carlo Padoan introduces the three areas that the meeting in Cape Town focuses on and emphasises how tax administrations have a key role to play in helping governments meet these challenges.

  • 7-January-2008

    English

    Making Federalism Work in Italy

    Italy has launched itself in the federalist direction by decentralising spending, regulatory and tax powers in the late 1990s and reinforcing growing lower level responsibilities with a constitutional reform in 2001, as discussed in this working paper.

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  • 6-December-2007

    English, , 228kb

    OECD Economic Outlook No. 82 Special Chapter: Corporate saving and investment: Recent trends and prospects

    Since 2001, OECD corporate net lending has risen sharply. This chapter examines various facets of corporate net lending with a view to understanding some of the main forces at play behind the recent run-up.

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  • 22-October-2007

    English

    The Costs of Delaying Fiscal Consolidation: A Case Study for Greece

    Since 2004, the fiscal deficit has been brought down by over 5% of GDP to below the 3% limit in 2006. The government plans a more gradual reduction so that overall balance or surplus is reached no later than 2010. These and other points are discussed in this working paper.

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  • 16-October-2007

    English

    The Balance Between Direct and Indirect Taxation

    The proportion of tax revenue raised from direct and indirect taxes has important consequences for income distribution and economic growth, as outlined in the Policy Brief – Consumption Taxes: The way of the future? The effects on growth are analysed in more detail in the papers from the European Commission (for 15 European Union countries) and Australia (for its New Tax System). The effects on income distribution are also addressed

  • 11-September-2007

    English

    OECD Manual on Assistance in the Collection of Taxes

    Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...

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