Working Papers

  • 11-September-2006

    English, , 170kb

    Working Paper 2: Fiscal autonomy of sub-central governments

    This paper provides data and interpretation on the fiscal resources of sub-central government in OECD countries. It presents a set of fiscal autonomy indicators such as revenue and expenditure decentralisation, tax autonomy, intergovernmental grants and the stringency of fiscal rules.

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  • 11-September-2006

    English, , 481kb

    Working Paper 1: Fiscal rules for sub-central governments: design and impact

    How fiscal rules can help minimise pressure on resources and ensure that they are used efficiently. Economics Department Working Paper 456 by Douglas Sutherland, Robert Price and Isabelle Joumard.

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  • 6-September-2006


    Transactional Profit Methods: Responses to the OECD Invitation to Comment

    On 27 February 2006 the OECD released an open invitation to comment on a number of issues in relation to transactional profit methods described in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Numberous contributions have now been received and will be carefully examined by Working Party No. 6 on the Taxation of Multinational Enterprises.

  • 10-May-2006


    Comparability: the OECD invites comment on a series of draft Issues notes

    An invitation to comment on a series of draft Issues notes that was developed by the Committee on Fiscal Affairs Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an invitation to comment on comparability issues in 2003.

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  • 28-February-2006


    OECD invites comments on the application of transactional profit methods

    The OECD is now issuing an open invitation to contribute on a number of issues in relation to transactional profit methods. As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines (“the 1995 TP Guidelines”), Working Party No. 6 of the OECD Committee on Fiscal Affairs selected the area of application of transactional profits as one of two areas to be considered in priority.

  • 3-February-2006

    English, , 545kb

    Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes

    In July 2004, the OECD Committee on Fiscal Affairs released a progress report on its work on improving the resolution of cross-border tax disputes. The report, entitled “Improving the Process for Resolving International Tax Disputes ” included various proposals aimed at improving the way that tax treaty disputes are resolved through the mutual agreement procedure (“MAP”). A number of these proposals referred to future work to be

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  • 29-September-2005


    In Search of Efficiency: Improving Health Care in Hungary (Economics Department Working Paper 446)

    This working paper describes the structure of the health care system in Hungary, highlights outstanding weaknesses and considers ways to make financing more stable and sustainable.

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  • 29-July-2005


    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


    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


    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.

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