Publications & Documents


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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17-November-2009

English, , 23kb

Present Status of the Convention - November 2009

Present Status of the Convention - November 2009

16-November-2009

English

Spain joins OECD/Council of Europe Convention on tax co-operation

Spain has joined 16 other countries that have signed the OECD / Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, marking a new step forward in international efforts to combat tax fraud and evasion.

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13-November-2009

English

Singapore signs its 12th tax agreement meeting the OECD standard

Singapore has today signed a protocol with France that brings the two countries’ to bilateral tax treaty into line with the OECD standard on transparency and exchange of information for tax purposes.

4-November-2009

English

Economic Survey of Ireland 2009: Rebuilding the public finances

The fiscal consolidation challenge for Ireland is severe, the underlying budget balance having moved abruptly from surplus to a large deficit.

3-November-2009

English

Achieving higher performance: Enhancing spending efficiency in health and education in Mexico

Despite progress over the past two decades Mexico’s health and education indicators remain well below the average of the OECD and some of its Latin American emerging market peers.

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27-October-2009

Spanish, , 144kb

Tratando de encontrar la línea divisoria entre tributos compartidos y transferencias: una investigación estadística

Los acuerdos para compartir impuestos y las transferencias entre niveles de gobierno constituyen dos fuentes de financiación a nivel subcentral a menudo difíciles de separar. La línea que los separa no está trazada de manera uniforme a lo largo de los países de la OCDE o a lo largo del tiempo y las reglas establecidas en publicaciones como Cuentas Nacionales o Estadísticas de los Ingresos Públicos proporcionan una orientación

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27-October-2009

Spanish, , 415kb

Impuestos y transferencias de fondos: Sobre la composición de los ingresos de los gobiernos subcentrales

El presente documento analiza las tendencias y la dinámica que rige la composición de los ingresos de los gobiernos subcentrales (GSC). Entre 1995 y 2005 la participación de los GSC en el gasto público total se ha incrementado significativamente del 31 al 33 por ciento mientras que la participación de los GSC en la recaudación de impuestos ha permanecido estable alrededor del 17%, aumentando significativamente la dependencia de los

Also Available

26-October-2009

English

Financial institutions and instruments: tax challenges and solutions

Attending the International tax dialogue conference in Beijing, Mr. Gurría reminded that globalisation requires strengthened international co-operation on taxation which is essential to finance public services, infrastructure development and poverty reduction in rich and poor countries alike.

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