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Publications & Documents
Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.
English, , 381kb
New amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.
English, , 442kb
English, , 77kb
Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)
English, PDF, 392kb
Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol
This paper develops a method for adjusting structural budget balances for asset price cycles and presents estimates of structural budget balances corrected for house-price and equity-price cycles for OECD countries.
English, , 600kb
English, , 418kb
A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
English, , 172kb
This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.