Reports


25-September-2009

English

Dispute Resolution: Country Mutual Agreement Procedure Statistics Released

Dispute Resolution: Country Mutual Agreement Procedure Statistics Released

15-September-2009

English

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

The OECD's Guidelines for dealing with commercial transactions between different parts of a multinational group.

15-September-2009

English

Addressing Tax Risks Involving Bank Losses

This comprehensive report sets the market context for banks’ pre-tax losses and provides an overview of the tax treatment of such losses in 17 OECD countries. It describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies and outlines the incentives that give rise to those risks (including incentives related to the regulatory capital treatment of accumulated tax losses accounted

Related Documents

9-September-2009

English

Engaging with high net worth individuals on tax compliance

This publication examines the High Net Worth Individual taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges.

Related Documents

2-September-2009

English

Economic Survey of Iceland 2009: Challenging times for monetary and fiscal policies

Inflation performance has been unsatisfactory. By joining the euro area, Iceland would share the benefits of the ECB’s credibility. Substantial fiscal consolidation is required following the financial crisis.

31-August-2009

English

OECD assessment shows bank secrecy as a shield for tax evaders coming to an end

Today the OECD issued its Tax Co-operation 2009: Towards a Level Playing Field. This is the fourth annual assessment of progress being made towards greater transparency and information exchange in the area of taxation.

31-July-2009

English

Economic Survey of Greece 2009: Weathering the international crisis

High public debt leaves virtually no room for fiscal manoeuvre to limit the impact of the crisis in Greece. The close trade and banking links established with the Balkan countries might be a risk in the near future.

31-July-2009

English

Economic Survey of Greece 2009: Enhancing fiscal viability

The high public debt and a large pension burden heighten the urgency to improve the efficiency of the public sector to enhance fiscal viability and restore room for manoeuvre for stabilization policy.

30-July-2009

English

Economic Survey of Mexico 2009: Overcoming the financial crisis and the macroeconomic downturn

Despite improved fundamentals, Mexico is hit hard by the financial crisis, being exposed to several simultaneous external shocks. A welcome, but weak, stimulus was passed for 2009, and policy will likely need to be supportive also in 2010.

30-July-2009

English

Economic Survey of Mexico 2009: Managing the oil economy – can Mexico do it better?

Fiscal policy is highly dependent on volatile oil income. The balanced budget rule can create a bias for spending oil revenues as they are earned, especially as transfers to the stabilization funds are limited by caps at low levels. This can potentially lead to a pro-cyclical bias in fiscal policy. Revenues have also been lower than they could have, if gasoline prices had adjusted with international prices instead of a price smoothing

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