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10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.
Starting in 2006, the OECD has compiled annual statistics on the mutual agreement procedure (MAP) caseloads of all its member countries and of non-OECD economies that agree to provide such statistics. MAP statistics for 2006-2010 are now available.
Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.
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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.
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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.
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