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image of Model Tax Convention on Income and on Capital: Volumes I and II

Model Tax Convention on Income and on Capital: Volumes I and II

The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing, and interpreting of tax conventions. Originally developed in order to harmonise conventions between OECD member countries, its influence is ...
image of Model Tax Convention on Income and on Capital: Condensed Version 2017

Model Tax Convention on Income and on Capital: Condensed Version 2017

This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical...
image of Assigning responsibilities across levels of government

Assigning responsibilities across levels of government

The past decades have seen an undeniable trend towards decentralisation and greater diversity of multilevel governance arrangements around the world. Decentralisation outcomes depend on the way decentralisation is designed and implemented. A key...
image of The spending power of sub-central governments

The spending power of sub-central governments

This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of...
Statistics
image of Revenue Statistics 2018

Revenue Statistics 2018

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to...

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