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New amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.
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Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)
This paper develops a method for adjusting structural budget balances for asset price cycles and presents estimates of structural budget balances corrected for house-price and equity-price cycles for OECD countries.
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A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
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The recovery is projected to strengthen in the near term, but there are concerns about the longer-term legacy of the crisis, particularly because of the emergence of unsustainable fiscal imbalances as well as the possible damage to long-term growth prospects.
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This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.
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This information note has been prepared to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.