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/search?value51=igo%2Foecd&value6=&sortDescending=true&sortDescending=true&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=&publisherId=%2Fcontent%2Figo%2Foecd&option3=&option52=pub_themeId&sortField=sortTitle&sortField=sortTitle&option4=dcterms_type&option53=pub_contentStatus&option51=pub_igoId&option2=&operator60=NOT
  • 24 Oct 2014
  • OECD
  • Pages: 108
This report provides an overview of best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered...
This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
  • 23 May 2003
  • OECD
  • Pages: 48
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
French
The 2001 edition of Transfer Pricing Guidelines was substantially revised in July 2010. See the current edition. This compact version of Transfer Pricing Guidelines provides the complete and current text of the OECD pricing guidelines accepted by ...
Turkish, French
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.
French, German, Spanish
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME...
  • 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
  • 06 Feb 2006
  • OECD
  • Pages: 170
Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies.
French
  • 11 Mar 1999
  • OECD
  • Pages: 384
This annual publication provides unique information on direct taxes levied from employees and their employers in all OECD Member countries. In addition, the book specifies family benefits paid as cash transfers.
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.
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade...
French
  • 19 Jun 2006
  • OECD
  • Pages: 199
This book provides a comprehensive discussion on the effectiveness of environmentally related taxes and their potential for wider use.
French
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
French
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
Italian, French
  • 10 Dec 2014
  • OECD, Korea Institute of Public Finance
  • Pages: 152
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
  • 21 May 2014
  • OECD
  • Pages: 80
This study reports on the economic cost of the health impacts of air pollution from road transport – on a global scale but with special reference to China, India and the OECD countries.
French
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