Publications & Documents


  • 26-October-2009

    English

    Financial institutions and instruments: tax challenges and solutions

    Attending the International tax dialogue conference in Beijing, Mr. Gurría reminded that globalisation requires strengthened international co-operation on taxation which is essential to finance public services, infrastructure development and poverty reduction in rich and poor countries alike.

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  • 15-October-2009

    English

    Towards Better Schools and More Equal Opportunities for Learning in Italy

    Compulsory school education in Italy produces poor results in terms of 15-year-olds’ performance on PISA tests, compared with other OECD countries, despite a relatively high level of expenditure, as discussed in this working paper.

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  • 15-October-2009

    English

    Does tax affect SME creation and growth?

    The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers. The OECD has just released Tax Policy Study No. 18: “Taxation of SMEs: Key Issues and Policy Considerations”, which examines a broad range of SME tax issues.

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  • 15-October-2009

    English

    Iceland: Challenging Times for Monetary and Fiscal Policies (Economics Department Working Paper 726)

    This working paper discusses what policy makers should do in order to restore balance in the Icelandic economy and lay out the foundations for a sustainable recovery.

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  • 8-October-2009

    English

    Money Laundering Awareness Handbook

    The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.

  • 8-October-2009

    English, , 1,939kb

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors

    This handbook aims to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. &l

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  • 8-October-2009

    English

    New handbook boosts anti-money laundering efforts

    Money laundering is a serious threat to the legal economy and affects the integrity of financial institutions. If left unchecked, it will corrupt society as a whole. The OECD has just released a handbook to help tax administrations detect and deter money laundering.

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  • 30-September-2009

    English

    Economic Survey of Japan 2009: The fiscal policy response to the crisis and achieving fiscal sustainability

    Japan needs a credible fiscal consolidation plan, including spending cuts and tax increases, to maintain confidence in its fiscal sustainability as gross public debt nears 200% of GDP in 2010.

  • 28-September-2009

    English, , 209kb

    Countering Offshore Tax Evasion: Some Questions and Answers

    Frequently asked questions about the project on countering offshore tax evasion. Last updated 28 September 2009.

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  • 27-September-2009

    English, , 1,307kb

    Withholding and Information Reporting Regimes for SMEs and Self-employed Taxpayers

    This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.

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