Public finance and taxation

This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia.

Ziel dieses Berichts ist es, die mit der Gewinnverkurzung und Gewinnverlagerung zusammenhangenden Sachverhalte objektiv und umfassend darzustellen.

Thisbook contains the 2014 Phase 1Global Forum Peer Review reportfor the Federated States of Micronesia.

Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten.

Now more than ever, governments are striving to mobilise greater tax revenue domestically.

Dans un environnement fiscal international en mutation, un certain nombre de pays s'inquietent de la facon dont les normes internationales, sur lesquelles sont fondees les conventions fiscales bilaterales, repartissent les droits d'imposition entre Etats de la source et de la residence.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Monaco, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for the Bahamas, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for San Marino, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains a "e;Phase 2: Implementation of the Standard in Practice"e; review for Qatar, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Luxembourg, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for India, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review of the British Virgin Islands, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains a "e;Phase 2: Implementation of the Standard in Practice"e; review for Brazil, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Bermuda, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains a "e;Phase 2: Implementation of the Standard in Practice"e; review for Austria, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

A erosao da base tributaria constitui um grave risco a receita, a soberania e a equidade fiscais de muitos paises.

This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA's Study into the Role of Tax Intermediaries.

Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists.

Thisbook provides guidance on a whole-of-revenue body approach for managing service demand effectively.

This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world's major revenue bodies.

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.

This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries.

Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption.

This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement.

Les Impts sur les salaires fournissent des donnes sans quivalent sur l'impt sur le revenu dans les pays de l'OCDE.

It is now widely recognised that a greater use of market based instruments is a key element of effective and economically efficient environmental policies, and an important framework condition for sustainable development.

Taxing Wages provides unique information on the taxes paid on wages in OECD countries.

Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries.

L'rosion de la base d'imposition constitue un risque srieux pour les recettes, la souverainet et l'quit fiscales pour de nombreux pays.

Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Singapore, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Guernsey, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for the Cayman Islands, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Belgium, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.

This book is an authoritative source of the most up-to-date information on North American, Asian-Pacific and European bond markets.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing.

How should governments tax e-commerce?

This report examines the currently highly topical issue of corporate tax incentives for foreign direct investment (FDI).

This publication contains the Supplementary Phase 1 Peer Review Report for Lebanon.

In diesem Bericht untersucht der Ausschuss fur Steuerfragen Mittel und Wege zur Verbesserung der internationalen Zusammenarbeit im Hinblick auf den Austausch von Informationen, die sich im Besitz der Banken und anderer Finanzinstitute befinden und fur Besteuerungszwecke benotigt werden.

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates.

The taxation of different sources and uses of energy (particularly those that give rise to emissions of greenhouse gases) will play a key role in governments' efforts to mitigate the scale of global warming and climate change.

Revenue Statistics in Latin America is a joint publication by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT).

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing.