Publications & Documents


  • 25-October-2011

    English

    Fourth meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    We no longer talk about commitments to change; today, we are making change happen. We are implementing the now universally accepted international standard of transparency and exchange of information, said OECD Secretary-General.

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  • 19-October-2011

    English

    Austria: public sector inefficiencies have become less affordable

    Performance of fiscal policy, while good in international comparison, is not sufficient to prepare for future ageing-related spending increases.

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  • 13-October-2011

    English, PDF, 1,042kb

    Social Media Technologies and Tax Administration

    This report summarises the findings of a survey conducted by the Forum on Tax Administration's Taxpayer Services Sub-group to assess member revenue bodies' progress with the use of social media technologies in tax administration. To assist readers new to, or unfamiliar with, this topic the note also provides background information on the main social media technologies being deployed in the private sector and elsewhere in Government.

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  • 12-October-2011

    English

    Taxation and Employment

    This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges.  Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers.  This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers.  As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.

  • 12-October-2011

    English

    OECD releases a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention

    The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.

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  • 12-October-2011

    English

    Tax reform can create jobs

    High unemployment rates, in the wake of the financial and economic crisis, have governments scrambling to create jobs. A new OECD report suggests that well-targeted tax reforms can encourage employers to hire more people and the jobless to look for employment.

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  • 11-October-2011

    English

    Revenue bodies and banks move towards transparent compliance

    Officials from revenue bodies, the banking sector and OECD met in Rome on 10-11 October to discuss ways to enhance the relationship between tax administrations and the banking industry and thus improve tax compliance.

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  • 29-September-2011

    English

    Reforming Austria’s highly regarded but costly health system

    The highly regarded Austrian health system delivers good quality and easily accessible services, but is costly.

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  • 21-September-2011

    English

    Task Force Sub Group on Transfer Pricing 2011

    At its meeting in April this year, the Task Force proposed a work-programme for 2011/12 for each of its four priority areas, including transfer pricing, which was approved by the Committee for Fiscal Affairs and the Development Assistance Committee at their meetings in July.

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  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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