English, , 172kb
This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.
English, PDF, 1,619kb
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.
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Increased international capital flows can support long-term income growth through a better international allocation of saving and investment.
Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall. Governments are attempting to consolidate their budgets, looking for the appropriate balance between expenditure cuts and revenue increases.
The financial crisis revealed flaws in pre-crisis policy frameworks.
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Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.
This paper presents a stylised model in which either a savings glut or an exchange rate peg in emerging economies drives down the level of interest rates in advanced economies and, when it hits the zero-rate bound, produces a welfare loss.
Statement by Secretary-General Angel Gurría at the occasion of the OECD-WB Conference on challenges and policies for promoting inclusive growth, 24-25 March 2011 at OECD, Paris.
Homeownership rates have increased significantly in many OECD countries over recent decades.
Chinese, , 2,272kb