Working Papers


3-February-2006

English, , 545kb

Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes

In July 2004, the OECD Committee on Fiscal Affairs released a progress report on its work on improving the resolution of cross-border tax disputes. The report, entitled “Improving the Process for Resolving International Tax Disputes ” included various proposals aimed at improving the way that tax treaty disputes are resolved through the mutual agreement procedure (“MAP”). A number of these proposals referred to future work to be

29-September-2005

English

In Search of Efficiency: Improving Health Care in Hungary (Economics Department Working Paper 446)

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.

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29-July-2005

English

The French Tax System: Main Characteristics, Recent Developments and Some Considerations for Reform (Economics Department Working Paper 439)

This working paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities.

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27-June-2005

English

Attribution of Profits to a Permanent Establishment – Release of Discussion Draft of Part IV (Insurance).

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.

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29-October-2004

English

Public Expenditure Management in France

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.

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22-October-2004

English

Improving the Capacity to Innovate in Germany (Economics Department Working Paper 407)

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.

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3-August-2004

English, , 393kb

Discussion Draft on the Attribution of Profits to Permanent Establishment - Part I (General Considerations)

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

Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment

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

Consolidating Germany's Finances: Issues in Public Sector Spending Reform (Economics Department Working Paper 366)

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.

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19-June-2003

English

Controlling Public Spending in Iceland (Economics Department Working Paper 360)

This working paper analyses the main features of Iceland's public expenditure and addresses some key policy issues.

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