Spanish, , 224kb
El presente informe describe los progresos realizados desde 2006 en el establecimiento de bases de datos estadísticas sobre autonomía tributaria y transferencias intergubernamentales, con el objetivo de entender mejor la financiación subcentral y las relaciones fiscales intergubernamentales. El informe sedivide en dos partes: una primera parte trata sobre el poder tributario de los gobiernos subcentrales y una segunda parte sobre las
This paper considers the role of the automobile industry in the current cycle. It shows that the industry is economically important and its cycle is intertwined with business cycles.
In September 2009, the OECD released for public comment a proposed revision of Chapters I-III of itsTransfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The comments recieved have now been published.
English, , 1,202kb
Normative principles provide a relatively clear set of rules for the balance between grants and taxes in the composition of SCGs’ revenues, but in practice, a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules.
Individual elements in the Belgian tax system affect the growth process through different channels and to a varying degree.
The paper discusses the current state of fiscal relations across levels of government in Belgium and how it has developed over time.
Japan’s health-care system has provided universal access to care and contributed to the outstanding health status of the Japanese. Public spending has been kept below the OECD average through high co-payment rates and reductions in medical fees.
This paper examines how a range of stability-oriented regulatory policies for banking and insurance are related to selected stability and competition outcomes in these sectors.
This paper examines various aspects of fiscal policy in Slovenia, in particular fiscal consolidation, pension reform, efficiency of government spending and the tax system.
OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention