Working Papers


29-April-2003

English

OECD Launches Project on Improving the Resolution of Cross-Border Tax Disputes

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.

29-April-2003

English

Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority.

4-March-2003

English, , 312kb

Discussion Draft on the Attribution of Profits to Permanent Establishments: Part III (Global Trading of Financial Instruments

Part III is dedicated to the global trading of financial instruments. The starting point for this analysis is naturally the 1998 OECD document "The taxation of Global Trading of Financial Instruments", which has been updated to take into consider...

4-March-2003

English

Attribution of Profits to a Permanent Establishment (PE): the OECD releases two further Discussion Drafts for public comment on 4 March 2003

The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...

Related Documents

29-July-2002

English

Strengthening the Management of Public Spending in Hungary (Economics Department Working Paper 336)

This working paper analyses the Hungarian public expenditure system and develops policy-oriented recommendations for its improvement.

Related Documents

4-March-2002

English

Public Spending in Italy: Policies to Enhance its Effectiveness (Economics Department Working Papers 324)

This working paper aims to identify structural reforms for better public spending management in Italy -in turn a critical need in view of the country's high debt and tax burdens, notwithstanding significant progress in the past decade.

Related Documents

3-May-2001

English, , 228kb

Increasing Simplicity, Neutrality and Sustainability: A Basis for Tax Reform in Iceland (Economics Department Working Paper 292)

This working paper analyses the possibilities for reforming the Icelandic tax system. It puts the current tax structure in its historic context, showing that there has been a steady movement towards simplification.

19-April-2001

English, , 329kb

Options for Reforming the Tax System in Greece (Economics Department Working Paper 291)

This working paper suggests that despite the considerable progress, in recent years, in broadening the tax base and improving tax compliance as well as administration, more needs to be done to enhance efficiency and equity and the overall performance of the tax system.

Related Documents

8-February-2001

English, , 417kb

Discussion Draft: Attribution of Profit to a Permanent Establishment

There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...

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