1887

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  • 28 Apr 2000
  • OECD
  • Pages: 96
This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
French
Taxing Wages provides unique information on income tax and social security contributions levied from employees and their employers in all OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers.
  • 27 Oct 1999
  • OECD
  • Pages: 88
This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category...
French
This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.
French
This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of...
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.
  • 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
  • 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.
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