Reports


  • 3-June-2010

    English

    How to put the global economy on a sustainable growth path

    William White, Chair, OECD Economic and Development Review Committee on tackling imbalances and avoiding another crisis.

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  • 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.

  • 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.

  • 26-May-2010

    English, , 586kb

    EO87 Chapter 6: Counter-cyclical economic policy

    Special Chapter from Economic Outlook 87, May 2010

  • 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.

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  • 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.

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  • 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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  • 23-April-2010

    English

    FTA Guidance Notes on E-Auditing Standards

    FTA Guidance Notes on E-Auditing Standards.

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