Browse by: "B"


Title Index

Year Index

  • 26 Aug 2016
  • OECD
  • Pages: 20
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Spanish, French, German
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.
  • 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.
  • 14 Dec 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...
  • 25 Jun 2002
  • 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.
  • 30 Nov 2004
  • OECD, European Union
  • Pages: 142
The 2004 edition of OECD Benefits and Wages provides results for 2001 and 2002. Unemployment and related welfare benefits help prevent those without work from falling into poverty but can at the same time reduce the incentive to work; this is one of...
  • 13 Dec 2007
  • OECD
  • Pages: 206
Launched in 1998, the latest edition of this series (formerly entitled Benefit Systems and Work Incentives) provides detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they are liable to pay across...
This handbook provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
French, Greek, German, Portuguese, Dutch, All
  • 30 Jun 2015
  • OECD, The International and Ibero-American Foundation for Administration and Public Policies
  • Pages: 196
This sourcebook captures innovative strategies in 28 countries in order to provide ideas and inspiration to revenue authorities in developing countries with regards to taxpayer education, literacy and outreach to strengthen the tax morale and tax...
French, Spanish
  • 07 Jul 2009
  • OECD
  • Pages: 136
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and...
  • 26 Aug 2016
  • OECD
  • Pages: 22
Die Auseinandersetzung mit Gewinnverkürzung und Gewinnverlagerung (Base Erosion and Profit Shifting – BEPS) ist für Staaten weltweit ein zentrales Anliegen. Diese Erläuterung bietet einen Überblick über das BEPS-Projekt und die Projektergebnisse.
English, French, Spanish
Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (BEPS) ist ein zentrales Anliegen der Staaten. 2013 verabschiedeten die OECD- und G20-Staaten einen 15-Punkte-Aktionsplan gegen Gewinnverkürzung und Gewinnverlagerung. Diese Publikation ist...
French, English, Korean
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