Publications & Documents


  • 4-March-2005

    English

    2nd Annual Centre for Tax Policy and Administration Roundtable: Business Restructuring

    A summary note of the 2nd Annual CTPA Roundtable which took place on January 26-27, 2005 and which focused on the tax implications of cross-border business restructuring.

  • 4-March-2005

    English

    OECD engages dialogue on business restructuring: 2nd CTPA Roundtable focused on business restructuring

    Outline of the 2nd Annual CTPA Roundtable focused on business restructing, which took place on in Paris on 26-27 January 2005.

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  • 30-January-2005

    English, PDF, 239kb

    The Application of Consumption Taxes to the International Trade in Services and Intangibles Progress Report and Draft Principles

    The Committee on fiscal Affairs releases a report that identifies potential obstacles and provide a first analysis of the issues relating to consumption taxation of cross-border trade in services and intangibles.

  • 18-January-2005

    English

    US Business engages OECD on international tax issues

    An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.

  • 17-December-2004

    English, , 125kb

    Saving behaviour and the effectiveness of fiscal policy, OECD Economic Outlook No. 76, ch. V

    OECD Economic Outlook No. 76, chapter V. Fiscal policy has been used as an antidote to weak activity during the most recent downturn and fiscal consolidation has been delayed in some countries because of its perceived costs in terms of lower activity. However, the impact of fiscal policy on aggregate demand depends on the responses of private saving to changes in fiscal stance. In certain circumstances budget deficit shifts can be

  • 3-December-2004

    English, , 123kb

    Fair Tax Competition - A Pillar of Positive Economic Reform

    A presentation by Jeffrey Owens, Director of the OECD Centre for Tax Policy and Administration during the INEKO International Conference on Economic Reforms for Europe, which was held in Bratislava on 18 March 2004.

  • 29-October-2004

    English

    Public Expenditure Management in France

    Since the early 1990s, when France's general government deficit reached a disturbing 6% of GDP, the country's public finances have progressed substantially, even though significantly further improvement is required. This paper examines the tools available to policy makers to meet this challenge.

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  • 22-October-2004

    English

    Improving the Capacity to Innovate in Germany (Economics Department Working Paper 407)

    Key indicators show Germany belonging to the countries in the OECD with strong innovation activity even though some weakening in Germany’s position relative to other OECD countries has occurred recently, as discussed in this working paper.

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  • 18-October-2004

    English, , 622kb

    Information Note - Compliance Risk Management - Use of Random Audit Programs

    This note examines how random audits are used in the context of an overall programme of compliance improvement for small and mid-size business taxpayers. It was prepared by a study team comprised of officials from revenue authorities in Canada, Ireland, United Kingdom and United States.

  • 18-October-2004

    English, , 335kb

    Guidance Note - Compliance Risk Management - Progress with the Development of Internet Search Tools for Tax Administration

    This note focuses on several aspects of the use of Internet search tools for tax administration (i.e. tax compliance checking) purposes, namely: - the general background of the rise of e-commerce and the corresponding compliance issues against which the need for Internet search tools is being given substance; - an overview of country experiences with the use of Internet search tools; - a description of the functional components of

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