Working Papers


  • 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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  • 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...

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  • 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.

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  • 15-March-2002

    English

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