Publications & Documents


1-January-1998

English, , 259kb

Harmful Tax Competition: An Emerging Global Issue

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.

22-May-1997

English

Recommendation of the Council on the Use of Tax Identification Numbers in an International Context

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.

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11-April-1996

English

OECD Recommendation on the Tax Deductibility of Bribes to Foreign Public Officials

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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1-July-1992

English, , 175kb

Model Agreement for Simultaneous Tax Examinations

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...

10-November-1991

English, , 607kb

Real interest rate trends: the influence of saving, investment and other factors

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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2-June-1987

English, , 277kb

International comparisons of tax levels: pitfalls and insights

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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27-October-1986

English, , 815kb

Marginal tax rates on the use of labour and capital in OECD countries

How heavily taxed at the margin are decisions to employ labour and capital in different OECD countries? OECD Economic Studies No. 7.

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