English, Excel, 591kb
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.
English, , 198kb
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.
English, PDF, 392kb
Explanatory Report of the Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol
New amendments to the multilateral Convention on Mutual Administrative Assistance in Tax Matters open the Convention to all countries, allowing them to benefit from cross border tax co-operation and information sharing.
English, , 342kb
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.
English, , 423kb
Increased international capital flows can support long-term income growth through a better international allocation of saving and investment.
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.
Chinese, , 2,272kb
English, , 1,741kb
This paper depicts the rapid development and transformation of the Chinese economy so far and discusses how to sustain vigorous and inclusive growth.
English, , 354kb
Global current account imbalances widened markedly in the years preceding the global economic crisis.