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Publications & Documents
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.
This paper examines various aspects of fiscal policy in Slovenia, in particular fiscal consolidation, pension reform, efficiency of government spending and the tax system.
English, , 74kb
Tax treaty issues related to common telecommunication transactions
OECD releases discussion draft on tax treaty issues related to common telecommunication transactions
Costa Rica announced that it has signed a tax information exchange agreement with Argentina.
OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention
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.