Publications & Documents


  • 1-February-2006

    English

    Recent OECD Initiatives to Resolve International Tax Disputes

    Public Consultation Meeting on Recent OECD Initiatives to Improve International Tax Dispute Settlement Procedures, 13 March 2006, in Tokyo.

  • 24-January-2006

    English

    Consultation with Business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments

    The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments. That meeting will take place on Friday, 31 March 2006, in Paris at the OECD office

  • 16-January-2006

    English

    Workshop: Effective Corporate Taxation

    OECD Workshop on Effective Corporate Taxation, held at the OECD in Paris on 4 July 2006. Corporate taxation has been on the agenda of the recent tax policy debate in many OECD countries. In particular, there has been a policy interest in analysing the impact of corporate taxation on the location and level of investment in the context of globalisation of production. Assessing this impact requires computing appropriate measures of

  • 16-November-2005

    English

    2000 Progress Report: Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices

    Harmful Tax Competition: Progress in Identifying and Eliminating Harmful Tax Practices. Report to Ministers and Recommendations by the Committee on Fiscal Affairs.

  • 29-September-2005

    English

    In Search of Efficiency: Improving Health Care in Hungary (Economics Department Working Paper 446)

    This working paper describes the structure of the health care system in Hungary, highlights outstanding weaknesses and considers ways to make financing more stable and sustainable.

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  • 29-July-2005

    English

    The French Tax System: Main Characteristics, Recent Developments and Some Considerations for Reform (Economics Department Working Paper 439)

    This working paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities.

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  • 27-June-2005

    English

    Attribution of Profits to a Permanent Establishment – Release of Discussion Draft of Part IV (Insurance).

    Further to the posting on 27 January 2005 the CFA has now released for public comment a discussion draft of the 4th and final part of its Report on the Attribution of Profits to a Permanent Establishment . Part I of the Report deals with general considerations, Part II deals with traditional banking, Part III deals with global trading and Part IV deals with insurance.

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  • 23-June-2005

    English

    OECD Tax Policy Studies No. 10: E-Commerce: Transfer Pricing and Business Profits Taxation

    New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents

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  • 22-June-2005

    English, , 256kb

    Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence

    Household level evidence from the United States and the United Kingdom on the effectiveness of tax favours in boosting retirement saving. OECD Economic Studies No. 39.

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  • 22-June-2005

    English, , 268kb

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