Working Papers


  • 5-September-2007

    English, , 584kb

    Working Paper 4: Fiscal Equalisation in OECD Countries

    Fiscal equalisation is a transfer of resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers 2.5 percent of GDP or 5 percent of total government expenditure across OECD countries. Equalisation reduces fiscal disparities by two third on average and in some countries levels them virtually out. Strong equalisation comes at a price: on average, around 70 percent of a

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  • 22-August-2007

    English

    Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)

    The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.

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  • 23-July-2007

    English

    Discussion Drafts on Tax Intermediaries Study: draft working papers

    The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

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  • 14-December-2006

    English

    Comparability: Business comments on the OECD discussion draft

    On 10 May 2006, the OECD released a series of draft issues notes on comparability 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 open questionnaire release in 2003.

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  • 11-September-2006

    English, , 239kb

    Working Paper 3: Intergovernmental transfers and decentralised public spending

    A study of grant design that integrates both theoretical and empirical insights from the fiscal federalism literature, and information obtained directly from practitioners concerning their experiences with the implementation of different types of grants.

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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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  • 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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  • 6-September-2006

    English

    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

    English

    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

    English

    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.

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