Publications & Documents


  • 10-December-2009

    English

    Health-care reform in Japan: controlling costs, improving quality and ensuring equity

    Japan’s health-care system has provided universal access to care and contributed to the outstanding health status of the Japanese. Public spending has been kept below the OECD average through high co-payment rates and reductions in medical fees.

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  • 9-December-2009

    English

    Discussion Draft Released on Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

    OECD releases report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles.

  • 9-December-2009

    English

    The tax treatment of tradable permits for greenhouse gas emissions

    The taxation of greenhouse gas emissions has implications for government revenue as well as affecting how businesses use tradable permits. The OECD is examining this important issue to minimise tax distortions.

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  • 9-December-2009

    English

    Tax treatment of carbon allowances discussion at Copenhagen COP15

    When: Thursday 17 Dec, 3pm - 4.30pmWhere: The Crowne Plaza Copenhagen Towers Hotel This side event at the COP15 Copenhagen summit will look how carbon allowances are treated by corporate income taxes and how carbon markets can integrate globally.

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  • 1-December-2009

    English

    Prudential regulation and competition in financial markets

    This paper examines how a range of stability-oriented regulatory policies for banking and insurance are related to selected stability and competition outcomes in these sectors.

  • 26-November-2009

    English

    Keeping Slovenian public finances on a sustainable path

    This paper examines various aspects of fiscal policy in Slovenia, in particular fiscal consolidation, pension reform, efficiency of government spending and the tax system.

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  • 25-November-2009

    English, , 74kb

    Discussion Draft on Tax treaty issues related to common telecommunication transactions

    Tax treaty issues related to common telecommunication transactions

  • 25-November-2009

    English

    OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

    OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

  • 25-November-2009

    English

    Costa Rica makes progress in international tax co-operation, signs TIEA with Argentina

    Costa Rica announced that it has signed a tax information exchange agreement with Argentina.

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  • 24-November-2009

    English

    Discussion Draft Release of a new Article 7 (Business Profits) of its Model Tax Convention (revised)

    OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention

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