Publications & Documents


9-December-2009

English

The tax treatment of tradable permits for greenhouse gas emissions

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.

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9-December-2009

English

Tax treatment of carbon allowances discussion at Copenhagen COP15

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.

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1-December-2009

English

Prudential regulation and competition in financial markets

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.

26-November-2009

English

Keeping Slovenian public finances on a sustainable path

This paper examines various aspects of fiscal policy in Slovenia, in particular fiscal consolidation, pension reform, efficiency of government spending and the tax system.

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25-November-2009

English, , 74kb

Discussion Draft on Tax treaty issues related to common telecommunication transactions

Tax treaty issues related to common telecommunication transactions

25-November-2009

English

OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

25-November-2009

English

Costa Rica makes progress in international tax co-operation, signs TIEA with Argentina

Costa Rica announced that it has signed a tax information exchange agreement with Argentina.

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24-November-2009

English

Discussion Draft Release of a new Article 7 (Business Profits) of its Model Tax Convention (revised)

OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention

24-November-2009

English

Tax burdens falling in OECD economies as crisis takes its toll

The recession is taking its toll on tax receipts across the OECD. Aggregate tax burdens in OECD economies, calculated as the ratio of tax revenues to gross domestic product, or GDP, were unchanged between 2006 and 2007, and then fell in 2008.

20-November-2009

English

African Tax Administration Forum launched on 19-20 November 2009

On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.

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