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03 May 2002
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Book
English
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Agreement on Exchange of Information in Tax Matters
OECD, Pages: 32
This Agreement contains two models for bilateral agreements drawn up in the light of the commitments undertaken by the OECD and the committed jurisdictions. The Working Group was chaired by Malta and the Netherlands and marks the first results of ...
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12 Feb 2001
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Book
English
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Attribution of Profits to Permanent Establishments
OECD, Pages: 73
Currently, there is a lack of consensus amongst OECD Member countries as to how profits should be attributed to a permanent establishment (PE). As a first step in remedying this situation a working hypothesis has been developed as to the preferred ...
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12 Nov 2001
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Book
English
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Behind the Corporate Veil: Using Corporate Entities for Illicit Purposes
OECD, Pages: 104
Examines ways to prevent and combat the misuse of corporate entities. The report shows that the types of corporate entities misused most frequently are those that provide the greatest degree of anonymity to their beneficial owners.
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17 July 1998
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Book
English
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Benefit Systems and Work Incentives 1998
OECD, Pages: 60
This volume enables the reader to discover exactly what features of the tax and benefit system cause disincentives to work; it compares all the different benefits made available to those without work and the taxes they pay with potential in-work incomes.
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14 Dec 1999
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Book
English
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Benefit Systems and Work Incentives 1999
OECD, Pages: 68
This book addresses all the complicated interactions of tax and benefit systems for many different family types and labour market situations. This year's edition includes a section that describes the changes that occurred over the two-year period...
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25 June 2002
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Book
English
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Benefits and Wages 2002: OECD Indicators
OECD, Pages: 64
This annual report compares the incomes of a range of family types in and out of work in 1999 and describes the incentives to work, either part-time or full-time, across OECD countries.
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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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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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16 Jan 2001
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Book
English
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Efficient Transport Taxes and Charges
European Conference of Ministers of Transport, Pages: 90
This book provides a framework for international comparisons of taxes and charges in transport and discusses the economic principles for efficient systems of taxation.
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02 Sep 1999
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Book
English
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Environmental Taxes: Recent Developments in China and OECD Countries
OECD, Pages: 328
This volume presents recent developments in designing and implementing environmental taxes in China and OECD countries.
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05 Oct 2001
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Book
English
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Environmentally Related Taxes in OECD Countries: Issues and Strategies
OECD, Pages: 100
This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of...
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22 Apr 1999
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Book
English
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Fiscal Decentralisation in Emerging Economies: Governance Issues
Pages: 248
This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries.
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16 Jan 2002
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Book
English
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Fiscal Design Surveys across Levels of Government
OECD, Pages: 64
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic ...
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19 May 1998
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Book
English
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Harmful Tax Competition: An Emerging Global Issue
OECD, Pages: 84
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their...
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11 Apr 2000
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Book
English
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Improving Access to Bank Information for Tax Purposes
OECD, Pages: 120
This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.
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01 Apr 2000
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Book
English
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Issues Related to Article 14 of the OECD Model Tax Convention
OECD, Pages: 48
This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
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05 Aug 1998
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Book
English
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Model Tax Convention on Income and on Capital: Condensed Version 1998
OECD, Pages: 306
This 1998 edition of the Model Tax Convention: Condensed Version has been superceded by more recent editions. This publication is the third edition of the condensed version of another OECD publication entitled Model Tax Convention on Income and on ...
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28 Aug 2000
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Book
English
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Model Tax Convention on Income and on Capital: Condensed Version 2000
OECD, Pages: 312
This 2000 edition of the Model Tax Convention: Condensed Version has been superceded by more recent editions. This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf ...
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26 Sep 2000
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Book
English
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No Longer Business as Usual: Fighting Bribery and Corruption
OECD, Pages: 280
This collection of papers provides the key elements needed to build and preserve corruption-free institutions, systems, and private enterprises.
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