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/search?value51=igo%2Foecd&value6=&value5=&value53=status%2F50+OR+status%2F100&value52=theme%2Foecd-45&value7=&value2=&option7=&option60=dcterms_type&value4=subtype%2Freport+OR+subtype%2Fbook+OR+subtype%2FissueWithIsbn&value60=subtype%2Fbookseries&option5=&value3=&option6=&fmt=ahah&publisherId=%2Fcontent%2Figo%2Foecd&option3=&option52=pub_themeId&option4=dcterms_type&option53=pub_contentStatus&option51=pub_igoId&option2=&page=46&page=46&operator60=NOT
  • 17 Jul 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.
French
  • 17 Jul 1998
  • OECD
  • Pages: 64
Les indemnités de chômage et les prestations sociales annexes visent à aider les personnes privées d'emploi à ne pas tomber dans la pauvreté, mais en même temps, elles les découragent dans une certaine mesure de travailler. Tel est l'un des grands ...
English
  • 19 May 1998
  • 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...
Finnish, French
  • 19 May 1998
  • OECD
  • Pages: 92
La mondialisation a eu des effets positifs sur le développement des systèmes fiscaux et a encouragé les pays à engager des réformes fiscales destinées à élargir leurs bases d'imposition et réduire leurs taux d'imposition. Cependant, elle a aussi ...
English, Finnish
  • 04 May 1998
  • OECD
  • Pages: 96
Depuis maintenant plus de quarante ans, des clauses de crédits d'impôt fictif sont incluses dans les conventions fiscales bilatérales, y compris celles conclues entre pays de l'OCDE. Pourtant, le monde a beaucoup changé depuis l'époque où les pays ...
English, Finnish
  • 09 Mar 1998
  • OECD
  • Pages: 72
This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems.
French
Les progrès technologiques et la déréglementation financière ont entraîné une mondialisation spectaculaire des marchés financiers. Les entreprises financières ont développé de nouveaux instruments financiers, tels que les échanges financiers et les ...
English
  • 24 Feb 1998
  • OECD
  • Pages: 88
This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of...
French, Finnish
This annual publication provides unique information on direct taxes levied from employees and their employers in all OECD countries. In addition, the book specifies family benefits paid as cash transfers.
  • 19 Oct 1977
  • OECD
  • Pages: 216
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention....
Ce rapport de 1963 présente les articles sur la prévention de la double imposition du revenu et du capital, comme convenus par la Comité Fiscal. La double imposition est l’imposition d’un seul contribuable par rapport au même sujet au cours de la...
English
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same...
French
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