• 11-February-2009


    Economic Survey of Hungary 2010: Sustaining the momentum of fiscal reform

    The fiscal deficit has been gradually brought down even in the midst of a deep recession, pro-cyclical fiscal tightening continued. Fiscal sustainability is aimed to be restored by the recent reforms.

  • 9-February-2009


    Economic Survey of the Slovak Republic 2009: Achieving fiscal flexibility and safeguarding sustainability

    Euro area entry calls for more fiscal flexibility to absorb cyclical shocks that cannot be dealt with by the common monetary policy. At the same time fiscal consolidation must not be put at risk, especially given rising ageing related costs.

  • 14-January-2009


    Economic Survey of the Euro Area 2009: Fiscal Policy

    The economic downturn and the financial turmoil are intensifying fiscal pressures. In the longer-term, progress towards fiscal sustainability and improving the quality of the public finances remain priorities.

  • 18-July-2008


    OECD releases the 2008 Report on the Attribution of Profits to Permanent Establishments

    On 17 July 2008, the OECD Council approved the release of the 2008 Report on the Attribution of Profits to Permanent Establishments.

  • 2-July-2008

    English, , 841kb

    Guidance Note - Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience

    National revenue bodies play a critical role in the workings of Government, responsible for collecting the vast bulk of revenue required to fund the services Governments are expected to deliver. Achieving high and improved levels of compliance with tax laws is central to meeting Government revenue targets, and in turn the level of services that can be provided. This guidance note provides practical guidance to national revenue bodies

  • 25-April-2008

    English, , 1,070kb

    The drivers of public expenditure on health and long-term care: An integrated approach

    This paper proposes a framework for projecting public health and long-term care expenditures. It considers demographic and other (non-demographic) drivers of expenditures. The paper extends demographic drivers by incorporating death-related costs and the health status of the population. Concerning health care, the projections incorporate income and the effects of technology cum relative prices. For long-term care, the effects of

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  • 26-March-2008


    The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

    In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.

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  • 10-March-2008


    Study into the Role of Tax Intermediaries

    This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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  • 22-January-2008

    English, , 382kb

    Information Note - Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

    This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by

  • 6-December-2007

    English, , 228kb

    OECD Economic Outlook No. 82 Special Chapter: Corporate saving and investment: Recent trends and prospects

    Since 2001, OECD corporate net lending has risen sharply. This chapter examines various facets of corporate net lending with a view to understanding some of the main forces at play behind the recent run-up.

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