Publications & Documents


19-October-2012

English

OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.

19-October-2012

English

OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.

17-October-2012

English

Public debt, economic growth and nonlinear effects: myth or reality?

The economics profession seems to increasingly endorse the existence of a strongly negative nonlinear effect of public debt on economic growth. Reinhart and Rogoff (2010) were the first to point out that a public debt to GDP ratio higher than 90% of GDP is associated with considerably lower economic performance in advanced and emerging economies alike.

2-October-2012

English

Choosing the pace of fiscal consolidation

In many OECD countries debt has soared to levels threatening fiscal sustainability, necessitating its reduction over the medium to longer term. This paper uses stylised simulations in a small, calibrated macroeconomic model which features endogenous interactions between fiscal policy, growth and financial markets.

1-October-2012

English

Tax: The Global Forum on Tax Transparency welcomes Pakistan as new member

Pakistan has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes. As the 111th member of the Global Forum, it will participate in the peer review process which encourages all countries to adopt effective exchange of information in tax matters.

27-September-2012

English, Excel, 6,716kb

Dispositifs Hybrides: Questions de politique et de discipline fiscales

Dispositifs Hybrides: Questions de politique et de discipline fiscales

19-September-2012

English

OECD Taxation Working Paper No. 13: Taxes and Investment in Skills

This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries, India and South Africa.

19-September-2012

English

Portugal: assessing the risks around the speed of fiscal consolidation in an uncertain environment

This paper illustrates possible trade-offs between two different fiscal consolidation strategies in Portugal: sticking to the nominal fiscal targets in the EU-IMF programme or allowing automatic stabilisers to work, while sticking to the structural primary deficit targets implied by the programme.

Related Documents

19-September-2012

English

Portugal: solid foundations for a sustainable fiscal consolidation

Owing to slow growth and a relatively weak fiscal position, Portugal’s public debt had been rising for almost a decade when the global crisis struck, sharply increasing the deficit.

Related Documents

19-September-2012

English

Tackling Turkey’s external and domestic macroeconomic imbalances

Effective macroeconomic and structural policies helped Turkey bounce back quickly and strongly from the global crisis, with annual growth averaging close to 9% over 2010-11

Related Documents
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