23-September-2009
English
Switzerland has signed a protocol to its tax treaty with the United States that incorporates the internationally agreed tax information standard. This is the 11th agreement for the exchange of information in tax matters signed by Switzerland that meets the OECD standard. The agreement with the United States continues the trend of agreements signed by Switzerland with its major economic partners. Of its 11 agreements, 10 are with OECD
28-August-2009
English, , 41kb
Agreement between US and Monaco for the exchange of information relating to tax matters
3-July-2009
English, PDF, 767kb
This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
1-April-2009
English, , 24kb
Gibraltar signs tax information exchange agreement with USA
10-février-2009
Français
Malgré certains progrès, les États-Unis ne sont pas très bien placés parmi les pays de l’OCDE pour ce qui est de diverses mesures des résultats de la santé. Or, les dépenses de santé y sont sensiblement plus élevées que dans tout autre pays de l’OCDE.
19-January-2009
English, , 78kb
AGREEMENT BETWEEN THE UNITED KINGDOM AND GUERNSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS
7-December-2008
English, , 47kb
AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND LIECHTENSTEIN ON TAX
22-juin-2005
Français, , 254kb
L’examen des données concernant les ménages des États-Unis et du Royaume-Uni sous l’angle de l’efficacité des avantages fiscaux pour augmenter l’épargne retraite. Revue économique de l’OCDE N° 39.
4-April-2005
English, , 18kb
Speech by Mr. Jeffrey Owens, Head of the OECD's Centre for Tax Policy and Administration to the President's Advisory Panel on Federal Tax Reform. This conference was held in San Francisco on 31 March 2005.
9-mars-2005
Français, , 255kb
Des simulations illustrent un nombre restreint de mécanismes susceptibles de réduire le déficit de la balance courante américaine et évaluent les conséquences pour les autres pays de l’OCDE. Revue économique de l’OCDE No. 38.