OECD Home › Tax › Publications & Documents
Publications & Documents
English, , 157kb
Agreement between the British Virgin Islands and Sweden for the exchange of information relating to tax matters
English, , 3,445kb
Agreement between Monaco and San Marino for the exchange of information relating to tax matters
English, , 84kb
Agreement between Turks and Caicos Islands and Ireland for the exchange of information relating to tax matters
English, , 77kb
Agreement between the British Virgin Islands and Finland for the exchange of information relating to tax matters
English, , 201kb
This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of
Interview (French). In April, the G20 decided to fight bank secrecy and the lack of transparency of financial networks. Pascal Saint-Amans, OECD expert defends the plan. For Eva Joly, former anti-corruption judge and Green candidate in the European elections, it doesn't go far enough. Discussion.
English, , 369kb
This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share remained stable at around 17 percent, increasing SCG’s dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant
English, , 629kb
Agreement between France and British Virgin Islands for the exchange of information relating to tax matters
A protocol to the existing Bahrain-France Convention for the Avoidance of Double Taxation was signed today in Paris.
The OECD’s Centre for Tax Policy and Administration is pleased to announce the appointment of Mr Stephen Matthews as the Chief Tax Economist/Head of the Tax Policy and Statistics division, as of 4th May 2009.