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This working paper analyses the main features of Iceland's public expenditure and addresses some key policy issues.
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.
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.
English, , 312kb
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...
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...
This working paper analyses the Hungarian public expenditure system and develops policy-oriented recommendations for its improvement.
The public comments which were received on Part I (General Considerations ) and Part II (Banks) of the 2001 discussion draft on the Attribution of Profits to Permanent Establishments.
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.
English, , 228kb
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.
English, , 329kb
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.