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Publications & Documents
The OECD Committee on Fiscal Affairs invites public comments on the draft Chapter II of the International VAT/GST Guidelines that deal with customer location in the context of identifying the jurisdiction of taxation.
Many businesses incur VAT on costs in countries where they are not carrying out any taxable activity or are not established.
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Agreement between Japan and Bermuda for the exchange of information relating to tax matters
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On 27 January 2010, the OECD hosted a joint meeting of the Committee on Fiscal Affairs and the Development Assistance Committee, bringing together the tax and development communities for the first time.
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Improving tax systems and increasing domestically generated resources bring important benefits to developing countries
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Agreement between France and Uruguay for the exchange of information relating to tax matters
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Agreement between The Netherlands and San Marino for the exchange of information relating to tax matters
This chapter suggests ways to further bolster the economy’s resilience against shocks by sharpening the fiscal rule in copper price booms, while making room to relax it more in severe downturns.
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Ninety representatives from 24 partner countries and 9 international organizations participated in the International Tax Compact (ITC) workshop "Joining Forces to Mobilize Domestic Revenues for Development" from 25-26 January 2010 in Brussels.
This paper considers the role of the automobile industry in the current cycle. It shows that the industry is economically important and its cycle is intertwined with business cycles.