Tool Kit on Automatic Exchange of Information

Automatic exchange of information requires the standardisation of formats in order to be efficient.

Economic Survey of Estonia 2009: Removing the pro-cyclical bias of fiscal policy

The key challenge is to develop gradually its counter-cyclical role without jeopardizing sustainability.

Germany signs OECD-Council of Europe Convention on Mutual Tax Assistance

Germany has joined 15 other countries in signing the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, in a step that will help it to combat cross-border tax evasion more effectively in today’s open global economy.

The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.

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Study into the Role of Tax Intermediaries

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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Transactional profit methods : discussion draft for public comment

As part of its monitoring of the implementation of the 1995 Transfer Pricing Guidelines, Working Party No. 6 of the OECD Committee on Fiscal Affairs is examining the application of transactional profit methods.<

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• OECD invites comments on the application of transactional profit methods

Information Note - Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by

Fourth Meeting of the OECD Forum on Tax Administration: opening statement

At the opening of the Fourth Meeting of the OECD Forum on Tax Admininstration, Mr. Pier Carlo Padoan introduces the three areas that the meeting in Cape Town focuses on and emphasises how tax administrations have a key role to play in helping governments meet these challenges.

Making Federalism Work in Italy

Italy has launched itself in the federalist direction by decentralising spending, regulatory and tax powers in the late 1990s and reinforcing growing lower level responsibilities with a constitutional reform in 2001, as discussed in this working paper.

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• Economic survey of Italy 2007

OECD Economic Outlook No. 82 Special Chapter: Corporate saving and investment: Recent trends and prospects

Since 2001, OECD corporate net lending has risen sharply. This chapter examines various facets of corporate net lending with a view to understanding some of the main forces at play behind the recent run-up.

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• Coming Soon: OECD Economic Outlook No. 82, December 2007