Publications & Documents


  • 18-December-2009

    English

    Fiscal federalism in Belgium: Main challenges and considerations for reform

    The paper discusses the current state of fiscal relations across levels of government in Belgium and how it has developed over time.

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  • 15-December-2009

    English

    Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery

    This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.

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  • 14-December-2009

    English

    Chile enacts law on access to bank information, implements tax standard

    A new law on access to bank information will enable Chile to exchange banking information under existing tax treaties, thereby complying with the internationally agreed tax standard for exchange of information.

  • 14-December-2009

    English, , 144kb

    Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters

    Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters

  • 10-December-2009

    English

    Health-care reform in Japan: controlling costs, improving quality and ensuring equity

    Japan’s health-care system has provided universal access to care and contributed to the outstanding health status of the Japanese. Public spending has been kept below the OECD average through high co-payment rates and reductions in medical fees.

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  • 9-December-2009

    English

    Discussion Draft Released on Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

    OECD releases report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles.

  • 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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