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28 Oct 2010
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Book
English
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Choosing a Broad Base - Low Rate Approach to Taxation
OECD, Pages: 156
This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.
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31 May 2013
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Book
English
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Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance
OECD, Pages: 102
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
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01 June 1999
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Book
English
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Consumption Tax Trends 1999
OECD, Pages: 100
This publication gives information about VAT and excise duty rates (for alcoholic beverages, mineral oil products and tobacco products) across the OECD.
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13 Dec 2001
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Book
English
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Consumption Tax Trends 2001: VAT/GST, Excise and Environmental Taxes
OECD, Pages: 80
This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries.
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07 Mar 2005
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Book
English
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Consumption Tax Trends 2004: "VAT/GST and Excise Rates, Trends and Administration Issues"
OECD, Pages: 112
Reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, consumption taxation. The issues examined include taxation of motor vehicles, globalisation of services, taxation of...
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08 June 2006
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Book
English
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Consumption Tax Trends 2006: "VAT/GST and Excise Rates, Trends and Administration Issues"
OECD, Pages: 124
This publication presents information about VAT/GST rates in OECD member countries as well as provisions for the taxation of motor vehicles, alcoholic beverages, tobacco, and fuels.
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12 Nov 2008
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Book
English
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Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues
OECD, Pages: 120
Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
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16 Mar 2011
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Book
English
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Consumption Tax Trends 2010: VAT/GST and Excise Rates, Trends and Administration Issues
OECD, Pages: 164
This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.
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13 Nov 2012
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Book
English
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Consumption Tax Trends 2012: VAT/GST and Excise Rates, Trends and Administration Issues
OECD, Pages: 220
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
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03 Aug 2011
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Book
English
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Corporate Loss Utilisation through Aggressive Tax Planning
OECD, Pages: 92
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and...
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20 Aug 2001
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Book
English
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Corporate Tax Incentives for Foreign Direct Investment
OECD, Pages: 140
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
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