Reports


22-July-2011

English, Excel, 591kb

Outcomes of public consultation VAT/GST Guidelines on Neutrality

Following the invitation for public comment on the VAT/GST Guidelines on Neutrality, the OECD has now published the comments received. These comments were very supportive of the Guidelines and will be used to develop further guidance on their implementation in practice.

16-June-2011

English, , 198kb

Update of Country Descriptions of Tax Legislation on the Tax Treatment of Bribes to Foreign Public Officials

An updated summary of the tax treatment of bribes by Parties to the Convention and Observer Countries. It includes new information concerning Australia and Mexico.

1-June-2011

English, PDF, 392kb

Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

25-May-2011

English, , 342kb

EO89 Special Chapter: Medium and long-term developments: Challenges and risks

The recovery is projected to strengthen in the near term, but there are concerns about the longer-term legacy of the crisis, particularly because of the emergence of unsustainable fiscal imbalances as well as the possible damage to long-term growth prospects.

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19-May-2011

English, , 423kb

Capital Flows, Economics Department Policy Note No. 6

Increased international capital flows can support long-term income growth through a better international allocation of saving and investment.

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10-May-2011

English

Tax reforms to improve economic performance

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.

22-March-2011

Chinese, , 2,272kb

22-March-2011

English, , 1,741kb

China’s Emergence as a Market Economy: Achievements and Challenges

This paper depicts the rapid development and transformation of the Chinese economy so far and discusses how to sustain vigorous and inclusive growth.

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Also Available

4-March-2011

English, , 354kb

The Impact of Structural Reforms on Current Account Imbalances, Economics Department Policy Note No. 3

Global current account imbalances widened markedly in the years preceding the global economic crisis.

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