Tax competition between sub-central governments

Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.

Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

110531_Convention only.pdf

Publication: The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol

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.

Related Documents

• Twentieth Anniversary of Convention on Mutual Administrative Assistance in Tax Matters
• Convention on Mutual Administrative Assistance in Tax Matters
• The Convention on Mutual Administrative Assistance in Tax Matters - background
• Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters

La Convention sur l’Assistance Administrative Mutuelle en matière fiscale telle qu’ amendée par le Protocole de 2010

110531_Convention-seule_.pdf

Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)

Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

Adjusting fiscal balances for asset price cycles

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.

Rapport explicatif révisé de la Convention concernant l’Assistance Administrative Mutuelle en matière fiscale telle qu’amendée par le protocole de 2010

110531_Rapport explicatif.pdf

The taxation of global trading financial instruments: A discussion draft

A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.

Recent Tax Information Exchange Agreements

This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.