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Country Practices: An Executive Summary of the country surveys which were undertaken by the CFA's Working Party No. 8 on Tax Avoidance and Evasion to assess the tax authorities' access to information obtained from anti-money laundering activity.
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OECD Economic Outlook No. 71, Chapter 8. This chapter addresses a number of issues related to exchange market volatility and the potential effects of a "Tobin Tax".
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Functional analysis, recognition of dealings, characterisation of dealings, attribution of capital to a Banking Permanent Establishment, split functions.
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Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis
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Relating to the general situation ( Part 1): A permanent establishment is engaged in Research and Development activities leading to the development of intangible property rights. How should dealings be recognised and characterized?
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Chapter 4 of OECD Economic Outlook No. 70. Trends in saving and investment rates have emerged as an issue.
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This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries a...
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OECD Economic Outlook No. 66, Chapter 4. Many components of government budgets are affected by the macroeconomic situation in ways that operate to smooth the business cycle, i.e. they act as “automatic stabilisers”.
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OECD Economic Outlook No. 66, chapter 6. Rising debt-to-GDP ratios until the 1990s made governments more aware of costs in managing their public debt.
In October 1999, the OECD releases the update to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.