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Publications & Documents
Compulsory school education in Italy produces poor results in terms of 15-year-olds’ performance on PISA tests, compared with other OECD countries, despite a relatively high level of expenditure, as discussed in this working paper.
The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers. The OECD has just released Tax Policy Study No. 18: “Taxation of SMEs: Key Issues and Policy Considerations”, which examines a broad range of SME tax issues.
This working paper discusses what policy makers should do in order to restore balance in the Icelandic economy and lay out the foundations for a sustainable recovery.
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
English, , 1,939kb
This handbook aims to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. &l
Money laundering is a serious threat to the legal economy and affects the integrity of financial institutions. If left unchecked, it will corrupt society as a whole. The OECD has just released a handbook to help tax administrations detect and deter money laundering.
Japan needs a credible fiscal consolidation plan, including spending cuts and tax increases, to maintain confidence in its fiscal sustainability as gross public debt nears 200% of GDP in 2010.
English, , 209kb
Frequently asked questions about the project on countering offshore tax evasion. Last updated 28 September 2009.
English, , 1,307kb
This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
English, , 169kb
A report to G20 Finance Ministers and Central Bank Governors on the Outcomes of the Los Cabos (Mexico) Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes.