Reports


3-June-2010

English

Beyond the crisis: Shifting gears

The deep scars of the crisis can be relieved through appropriate policy action, particularly in competition, jobs, taxes and financial services. This would bolster long-term growth too.

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26-May-2010

English, , 70kb

Counter-cyclical economic policy: Economics Department Policy Note No. 1

OECD's recommendations on how to decide on appropriate policy in the face of an economic disturbance.

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26-May-2010

English, , 586kb

EO87 Chapter 6: Counter-cyclical economic policy

Special Chapter from Economic Outlook 87, May 2010

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11-May-2010

Italian

Taxing Wages: Italia

Tra i paesi OCSE, l’Italia impone relativamente una pressione fiscale e contributiva tra le più elevate. Un dipendente non coniugato con reddito medio percepisce una remunerazione netta effettiva inferiore al 55% del costo del lavoro totale sostenuto dal datore di lavoro; i contribuenti con reddito elevato ottengono un salario netto addirittura inferiore al 50%. In Italia, Il cuneo fiscale (le imposte sul reddito e i contributi

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10-May-2010

English

Economic Survey of Luxembourg 2010

The future growth path in Luxembourg is likely to be weaker than in the past. Pension reform, together with fiscal consolidation, is required to put the public finances on a sustainable footing, while adaptability of the labour market need to be improved.

4-May-2010

Spanish

Impuestos sobre los salarios (Taxing Wages): España

En España, la carga fiscal sobre las rentas salariales (impuesto sobre la renta y contribuciones salariales y patronales a la seguridad social) no ha cambiado prácticamente en términos de “brecha fiscal” en el período 2000-2009 (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y

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4-May-2010

Spanish

Impuestos sobre los salarios (Taxing Wages): México

La carga fiscal sobre las rentas salariales en México es una de las más bajas entre los países de la OCDE. En promedio, la "brecha fiscal" (carga fiscal definida como la diferencia entre los costes laborales totales y la renta neta percibida por el asalariado: impuesto sobre la renta, más contribuciones a la seguridad social salariales y patronales, menos transferencias, en porcentaje de los costes laborales totales) en el año 2009

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27-April-2010

English, , 439kb

Information Note - Tax Compliance and Tax Accounting Systems

This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.

27-April-2010

English, , 1,533kb

Guidance Note – Guidance for the Standard Audit File - Payroll, version 1.0. (SAF-P) - Annex B

This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.

23-April-2010

English

Discussion draft released on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

OECD releases discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

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