Peer Review Report of Cyprus - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Cyprus.

Peer Review Report of Guatemala - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.

Peer Review Report of Malta - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Malta.

Reforming Fiscal Federalism: Beyond the Zero-Sum Game

This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.

Hybrids Report ENG

Hybrids Report ENG

How tax can tackle the job crisis

Taxes affect incentives on both sides of the labour market. They can discourage employers from hiring, would-be employees from taking up work, and current employees from working longer and harder. Alastair Thomas explains in the OECD Observer.

Related Documents

• OECD Tax Policy Study No. 21: Taxation and Employment

Assessing the sensitivity of Hungarian debt sustainability to macroeconomic shocks under two fiscal policy reactions

Hungarian debt level has steadily increased since 2001, with the debt-to-GDP ratio reaching about 84% at end-2011.

Related Documents

• Economic Survey of Hungary 2012

Work incentives and recent reforms of the tax and benefit system in Hungary

Reducing the extent of inactivity and promoting labour supply is essential to foster labour market outcomes in Hungary in the medium term.

Related Documents

• Economic Survey of Hungary 2012

Non-Keynesian effects of fiscal consolidation: an analysis with an estimated DSGE model for the Hungarian economy

Using an estimated DSGE model for Hungary, the paper identifies the possible non-Keynesian channels through which a fiscal consolidation may manifest as expansionary.

Related Documents

• Economic Survey of Hungary 2012

Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address

Related Documents

• Addressing Tax Risks Involving Bank Losses
• Building transparent tax compliance by banks
• Study into the Role of Tax Intermediaries
• Framework for a Voluntary Code of Conduct for Revenue Bodies and Banks
• Fighting unintended double non-taxation
• Aggressive Tax Planning