Publications & Documents


  • 23-January-2012

    English, , 138kb

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

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  • 19-January-2012

    English

    Dealing Effectively with the Challenges of Transfer Pricing

    This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 
  • 19-January-2012

    English

    Tax: 7th meeting of the Forum on Tax Administration "Strengthening Tax Compliance through Cooperation"

    The 7th meeting of the Forum on Tax Administration, which brought together the heads of tax administrations from 43 countries, concluded with a unified and strengthened commitment to combat offshore tax abuse.

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  • 19-January-2012

    Spanish

    La 7ma. reunión del Foro sobre Administración Tributaria "Fortalecer el cumplimiento tributario a través de la cooperación"

    La 7ma. reunión del Foro sobre Administración Tributaria, el cual reúne a los líderes de las administraciones tributarias de 43 países, concluyó con el compromiso unificado y fortalecedor de luchar contra el abuso fiscal offshore.

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  • 19-January-2012

    English, , 235kb

    Status of convention 19 JAN 2012.pdf

    Status of convention 19 JAN 2012.pdf

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  • 12-January-2012

    English

    Less income inequality and more growth – are they compatible? Part 5. Poverty in OECD countries

    Poverty is an important policy issue in OECD countries and the recent crisis has made it even more pressing. This paper highlights poverty rate differences across countries and reviews the various policies to tackle it.

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  • 12-January-2012

    English

    Fiscal consolidation: Part 6. What are the best policy instruments for fiscal consolidation?

    OECD countries face daunting fiscal challenges following the substantial surge in debt-GDP ratios during the past four years, from already high levels in many cases.

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  • 12-January-2012

    English

    Less income inequality and more growth – are they compatible? Part 4. Top incomes

    Over the past decades, top incomes have soared, especially in the English-speaking countries. Despite a considerable amount of research on top income developments, there is still substantial disagreement about the causes for their rapid increase.

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  • 12-January-2012

    English

    Less income inequality and more growth – are they compatible? Part 3. Income redistribution via taxes and transfers across OECD countries

    Taxes and transfers reduce inequality in disposable income relative to market income. The effect varies, however, across OECD countries.

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  • 12-January-2012

    English

    Fiscal consolidation: Part 5. What factors determine the success of consolidation efforts?

    The global economic and financial crisis exacerbated the need for fiscal consolidation in many OECD countries.

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