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Spanish, , 224kb
El presente informe describe los progresos realizados desde 2006 en el establecimiento de bases de datos estadísticas sobre autonomía tributaria y transferencias intergubernamentales, con el objetivo de entender mejor la financiación subcentral y las relaciones fiscales intergubernamentales. El informe sedivide en dos partes: una primera parte trata sobre el poder tributario de los gobiernos subcentrales y una segunda parte sobre las
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Agreement between the United Kingdom and San Marino for the exchange of information relating to tax matters
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Agreement between Belgium and Monteserrat for the exchange of information relating to tax matters
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India hosted the second meeting of the Steering Group of the Global Forum on Transparency and Exchange of Information on 11 – 12 February in New Delhi.The Steering Group, which guides the work of the Global Forum, considered the core documents required to launch the peer review process. It also examined the progress of the Global Forum in moving forward on the mandate given to it by the G20 in November 2009.
English, PDF, 155kb
This chapter assesses recent cross-country patterns in intergenerational social mobility and examines the role that public policies play in affecting mobility.
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