Working Papers


  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

    Related Documents
  • 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.

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  • 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.

  • 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.

  • 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.

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  • 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.

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