OECD Manual on Assistance in the Collection of Taxes

Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...

Article 27 on Assistance in the collection of taxes

Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version

Transfer pricing, Customs Duties and VAT Rules: Can We Bridge the Gap?

Working Paper 4: Fiscal Equalisation in OECD Countries

Fiscal equalisation is a transfer of resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers 2.5 percent of GDP or 5 percent of total government expenditure across OECD countries. Equalisation reduces fiscal disparities by two third on average and in some countries levels them virtually out. Strong equalisation comes at a price: on average, around 70 percent of a

Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)

The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.

Meeting the Challenges of Decentralisation in France

Despite France’s previously well deserved reputation as a highly centralised state, a significant number of responsibilities have been devolved to regional and local government over the past two decades. The process has not been easy, as is discussed in this working paper.

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• Economic survey of France 2007

Combating Poverty and Social Exclusion in France (Economics Department Working Paper No. 569)

Reducing poverty and social exclusion is an important objective for all French governments. Even though conventionally measured poverty is in fact lower than in most other countries, it is still higher than can be easily accepted.

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• Economic survey of France 2007

Discussion Drafts on Tax Intermediaries Study: draft working papers

The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

Family Policy in Hungary: How to Improve the Reconciliation Between Work and Family?

This working paper looks at how to shift the policy focus towards reconciling work and family life. Reasons for under-provision in childcare by local governments are discussed and recommendations for further central-government intervention to improve supply are made.

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• Economic survey of Hungary 2007

Encouraging Sub-national Government Efficiency in Hungary (Economics Department Working Paper 565)

This working paper looks at the challenges facing Hungary's counties and municipalities in modernising local infrastructures as well as dealing with cutbacks to administrative overheads and tough decisions in public services.