Reports


5-April-2012

English

Peer Review Report of Brazil - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Brazil.

5-April-2012

English

Peer Review Report of Saint Vincent and the Grenadines - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Saint Vincent and the Grenadines .

5-April-2012

English

Peer Review Report of the Slovak Republic - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Slovak Republic.

5-April-2012

English

Peer Review Report of Malta - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Malta.

5-April-2012

English

Peer Review Report of Czech Republic - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Czech Republic.

5-April-2012

English

Peer Review Report of Mexico - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Mexico.

5-April-2012

English

Peer Review Report of the Republic of Korea - Combined Phase 1 + Phase 2

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Republic of Korea .

28-March-2012

English

Reforming Fiscal Federalism: Beyond the Zero-Sum Game

This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.

5-March-2012

English

Hybrid Mismatch Arrangements: Tax Policy and Compliance Issues

Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address

Related Documents

20-February-2012

English

Risk sharing

Macroeconomic crises and shocks often cause large and unforeseen income and employment losses. This chapter presents new OECD analysis of the types of policies that have helped to protect the most vulnerable from these losses in a wide group of OECD and emerging countries.

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