Publications & Documents


  • 24-October-2006

    English, PDF, 717kb

    Strengthening Tax Audit Capabilities: Auditor Workforce Management—Survey Findings and Observations

    The purpose of this note is to report the findings, observations and international comparisons derived from a survey of audit workforce management approaches adopted in selected OECD countries. The survey explored a range of matters, including identifying the required capabilities of auditors and audit managers; assessing capability; improving capability; and cost-benefit analysis of capability improvement programmes.

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  • 25-September-2006

    English, , 139kb

    Harmful Tax Practices: 2006 Update on Progress in Member Countries

    The OECD's project on Harmful Tax Practices: 2006 Update on Progress in Member Countries

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  • 25-September-2006

    English

    Committee on Fiscal Affairs releases outcome of review of preferential tax regimes in OECD countries

    The OECD has released a report on the progress in eliminating harmful tax practices in OECD countries.

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  • 11-September-2006

    English, , 239kb

    Working Paper 3: Intergovernmental transfers and decentralised public spending

    A study of grant design that integrates both theoretical and empirical insights from the fiscal federalism literature, and information obtained directly from practitioners concerning their experiences with the implementation of different types of grants.

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  • 11-September-2006

    English, , 170kb

    Working Paper 2: Fiscal autonomy of sub-central governments

    This paper provides data and interpretation on the fiscal resources of sub-central government in OECD countries. It presents a set of fiscal autonomy indicators such as revenue and expenditure decentralisation, tax autonomy, intergovernmental grants and the stringency of fiscal rules.

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  • 11-September-2006

    English, , 481kb

    Working Paper 1: Fiscal rules for sub-central governments: design and impact

    How fiscal rules can help minimise pressure on resources and ensure that they are used efficiently. Economics Department Working Paper 456 by Douglas Sutherland, Robert Price and Isabelle Joumard.

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  • 6-September-2006

    English

    Transactional Profit Methods: Responses to the OECD Invitation to Comment

    On 27 February 2006 the OECD released an open invitation to comment on a number of issues in relation to transactional profit methods described in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Numberous contributions have now been received and will be carefully examined by Working Party No. 6 on the Taxation of Multinational Enterprises.

  • 20-July-2006

    English

    Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

    Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the

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  • 19-May-2006

    English

    Joint WCO-OECD Conference on Transfer Pricing and Customs Valuation

    First joint WCO/OECD Conference on Transfer Pricing and Customs Valuation in Brussels on 3-4 May 2006.

  • 11-May-2006

    English

    CFA Approves New Manual on Information Exchange

    In 2006, the Committee on Fiscal Affairs has approved a new Manual on Information Exchange.

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