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Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).
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Draft Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes.
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There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...
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The OECD releases the Guidelines on Consumption Taxation of Cross-Border Trade Services and Intangible Property in the Context of E-Commerce
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Letter from the government of the Netherlands Antilles, in which they commit to eliminating harmful tax practices by the end of 2005.
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This working paper examines within an international context, the healthcare system in Hungary.
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OECD Economic Outlook No. 66, Chapter 4. Many components of government budgets are affected by the macroeconomic situation in ways that operate to smooth the business cycle, i.e. they act as “automatic stabilisers”.
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OECD Economic Outlook No. 66, chapter 6. Rising debt-to-GDP ratios until the 1990s made governments more aware of costs in managing their public debt.
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
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The main focus of this working paper is on the factors of the Greek pay-as-you-go system which result in its future unsustainability.