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India hosted the second meeting of the Steering Group of the Global Forum on Transparency and Exchange of Information on 11 – 12 February in New Delhi.The Steering Group, which guides the work of the Global Forum, considered the core documents required to launch the peer review process. It also examined the progress of the Global Forum in moving forward on the mandate given to it by the G20 in November 2009.
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This chapter assesses recent cross-country patterns in intergenerational social mobility and examines the role that public policies play in affecting mobility.
The OECD Committee on Fiscal Affairs invites public comments on the draft Chapter II of the International VAT/GST Guidelines that deal with customer location in the context of identifying the jurisdiction of taxation.
Many businesses incur VAT on costs in countries where they are not carrying out any taxable activity or are not established.
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Agreement between Japan and Bermuda for the exchange of information relating to tax matters
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On 27 January 2010, the OECD hosted a joint meeting of the Committee on Fiscal Affairs and the Development Assistance Committee, bringing together the tax and development communities for the first time.
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Improving tax systems and increasing domestically generated resources bring important benefits to developing countries
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Agreement between France and Uruguay for the exchange of information relating to tax matters
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Agreement between The Netherlands and San Marino for the exchange of information relating to tax matters
This chapter suggests ways to further bolster the economy’s resilience against shocks by sharpening the fiscal rule in copper price booms, while making room to relax it more in severe downturns.