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Publications & Documents
Individual elements in the Belgian tax system affect the growth process through different channels and to a varying degree.
The paper discusses the current state of fiscal relations across levels of government in Belgium and how it has developed over time.
This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.
A new law on access to bank information will enable Chile to exchange banking information under existing tax treaties, thereby complying with the internationally agreed tax standard for exchange of information.
English, , 144kb
Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters
Japan’s health-care system has provided universal access to care and contributed to the outstanding health status of the Japanese. Public spending has been kept below the OECD average through high co-payment rates and reductions in medical fees.
OECD releases report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles.
The taxation of greenhouse gas emissions has implications for government revenue as well as affecting how businesses use tradable permits. The OECD is examining this important issue to minimise tax distortions.
When: Thursday 17 Dec, 3pm - 4.30pmWhere: The Crowne Plaza Copenhagen Towers Hotel
This side event at the COP15 Copenhagen summit will look how carbon allowances are treated by corporate income taxes and how carbon markets can integrate globally.
This paper examines how a range of stability-oriented regulatory policies for banking and insurance are related to selected stability and competition outcomes in these sectors.