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The 1998 Report on Harmful Tax Competition which defines the factors to be used in identifying these harmful tax practices and makes wide-ranging Recommendations to counteract such practices.
Recommendation by the OECD Council, adopted at its 894th session on 13 March 1997 regarding the Use of Tax Identification Numbers in an International Context.
This OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials was adopted by the Council of the OECD on 11 April 1996.
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What are the indications for countries entering into the European Monetary Union? OECD Economic Studies No. 20.
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OECD Recommendation which provides a model which can be used as a working agreement for those tax administrations which are able and wish to engage in simultaneous tax examinations. Such an agreement may take a bilateral or a multilateral form d...
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An examination of factors underlying saving, investment and real interest rates over recent decades suggests that high real interest rates over recent decades suggests that high real interst rates may continue to prevail. Is this a cause for concern? OECD Economic Studies No. 17.
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How much do tax levels vary among OECD countries, and how should these differences be interpreted? OECD Economic Studies No. 8.
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What are the implications for the international allocation of capital when financial markets are integrated and national tax systems differ? OECD Economic Studies No. 8.
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How serious a concern is the recent and prospective build-up of debt by most OECD governments? OECD Economic Studies No. 7.
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How heavily taxed at the margin are decisions to employ labour and capital in different OECD countries? OECD Economic Studies No. 7.