Working Papers


  • 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

  • 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.

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  • 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.

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