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Publications & Documents
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Cyprus.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Malta.
This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.
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.
Hungarian debt level has steadily increased since 2001, with the debt-to-GDP ratio reaching about 84% at end-2011.
Reducing the extent of inactivity and promoting labour supply is essential to foster labour market outcomes in Hungary in the medium term.
Using an estimated DSGE model for Hungary, the paper identifies the possible non-Keynesian channels through which a fiscal consolidation may manifest as expansionary.
Aggressive tax planning – untaxed income, multiple deductions and other forms of international tax arbitrage - is a growing concern for all governments.
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