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Europe has been beset by an interrelated banking crisis and sovereign debt crisis. Bond spreads faced by Greece and Ireland, and to a lesser extent Portugal followed by Spain, have increased. This paper explores these issues from the perspective of financial markets, focusing mainly on the four countries in the frontline of these pressures: Greece and Portugal, on the one hand, where the problems are primarily fiscal in nature; and
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Ireland.
The unique OECD peer review process has helped improve public policy. It assesses how countries manage the design, adoption and enforcement of regulations according to a conceptual framework. It ensures comparability while taking account of institutional and cultural differences across countries.
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This note is taken from Chapter 3 of Economic Policy Reforms: Going for Growth 2010.
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Ireland experienced a rapid increase in the inflow of immigrant students only in recent years, and the main focus of migrant education is first-generation immigrants. Currently about 10% of students in primary schools and about 8% of students in post-primary schools have immigrant backgrounds. <
The fiscal consolidation challenge for Ireland is severe, the underlying budget balance having moved abruptly from surplus to a large deficit.
The Aid for Trade at a Glance 2009: Maintaining Momentum report presents the results of the second monitoring exercise of the Aid for Trade Initiative and documents its success so far.
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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.
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OECD’s Teaching and Learning International Survey (TALIS) provides the first internationally comparative perspective on the conditions of teaching and learning.