OECD Home › Tax › Publications & Documents › Working Papers
29-September-2005
English
This working paper describes the structure of the health care system in Hungary, highlights outstanding weaknesses and considers ways to make financing more stable and sustainable.
29-July-2005
English
This working paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities.
27-June-2005
English
Further to the posting on 27 January 2005 the CFA has now released for public comment a discussion draft of the 4th and final part of its Report on the Attribution of Profits to a Permanent Establishment . Part I of the Report deals with general considerations, Part II deals with traditional banking, Part III deals with global trading and Part IV deals with insurance.
29-October-2004
English
Since the early 1990s, when France's general government deficit reached a disturbing 6% of GDP, the country's public finances have progressed substantially, even though significantly further improvement is required. This paper examines the tools available to policy makers to meet this challenge.
22-October-2004
English
Key indicators show Germany belonging to the countries in the OECD with strong innovation activity even though some weakening in Germany’s position relative to other OECD countries has occurred recently, as discussed in this working paper.
3-August-2004
English, , 393kb
A revised discussion draft of Part 1 (General) for public comments. Written comments should be submitted no later than 28 September 2004.
3-August-2004
English
OECD releases a revised discussion draft of Part I (General) for public comment on 3 August 2004 and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.
5-September-2003
English
This working paper suggests that while the German federal fiscal system has been successful in promoting a high standard of living even in regions whose economic capacity is low, tensions have emerged.
19-June-2003
English
This working paper analyses the main features of Iceland's public expenditure and addresses some key policy issues.
29-April-2003
English
The OECD has launched a major project to improve the effectiveness of the Mutual Agreement Procedure (MAP) of Article 25 of the OECD Model Tax Convention.
Follow us
E-mail Alerts Blogs