OECD Home › Tax › Publications & Documents
Publications & Documents
Working papers for the fiscal federalism network
Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public services. In recent years, their spending and debt has been increasing steadily, especially because of population ageing and increases in the cost of health care and social services.
This OECD publication estimates the economic cost of the health impacts of air pollution from road transport – on a global scale, but with special reference to People’s Republic of China, India and the OECD member countries.
Air pollution is costing advanced economies plus China and India an estimated USD 3.5 trillion a year in premature deaths and ill health and the costs will rise without government action to limit vehicle emissions, a new OECD report says.
The Global Forum on VAT is a platform for a global dialogue on international VAT standards and key issues of VAT policy and operation. The Second Meeting of the Global Forum on VAT took place on 17-18 April in Tokyo, Japan.
English, PDF, 37kb
Revised draft agenda for the public consultation on Action Item 2
The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD in Paris, France.
English, PDF, 13,441kb
Comments on Action item 2 - Hybrid Mismatch Arrangements
OECD publishes comments received on Action 2 discussions drafts (Neutralise the Effects of Hybrid Mismatch Arrangements)
English, PDF, 1,194kb
As requested in the Declaration on BEPS adopted at the 2013 Ministerial Council Meeting , this note reports on progress made on the Comprehensive Action Plan (CAP) to address BEPS. It also provides an update on the key work streams of the OECD tax agenda of particular relevance to the 2014 Ministerial Council Meeting.