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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.
English, , 417kb
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...
English, , 274kb
This working paper examines within an international context, the healthcare system in Hungary.
English, , 321kb
The main focus of this working paper is on the factors of the Greek pay-as-you-go system which result in its future unsustainability.