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English, , 799kb
This overview paper examines the financial crisis in light of past country experience and economic theory and draws preliminary policy recommendations.
Guernsey and the United Kingdom have today signed a bilateral agreement for exchange of information for tax purposes bringing to 10 the number of such agreements entered into by Guernsey.
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AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS
Luxembourg is today one of the main international centres for investment funds. Besides the sector’s direct and indirect employment effects, the most important effect is the large tax revenue generating capacity of the sector, accounting directly for over 20% of aggregate tax revenues.
The economic downturn and the financial turmoil are intensifying fiscal pressures. In the longer-term, progress towards fiscal sustainability and improving the quality of the public finances remain priorities.
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Why tax is important for development. Article by Jeffrey Owens, Director of the Centre for Tax Policy and Administration. Tax Justice Focus, Volume 4 no 4, January 2009.
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On the face of it, taxation and domestic resource mobilisation might be low on the list of today’s priorities. Yet even in these difficult times, there are compelling reasons for putting tax at the top of the development agenda.
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AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND LIECHTENSTEIN ON TAX
English, , 225kb
The International Tax Dialogue (ITD) is an initiative to facilitate increased cooperation on tax matters among governments, international organisations and other key stakeholders. The ITD aims to facilitate dialogue to share good practices and pursue common objectives in improving the functioning of national tax systems. The European Commission (EC), Inter-American Development Bank (IDB), International Monetary Fund (IMF),
This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countires, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the